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A taxpayer currently taxed under the direct estimation method for freight transport asks whether a new activity could be taxed under the objective estimation method. The DGT responds that this is possible provided the requirements for said method are met and the three-year period following any previous waiver or exclusion has elapsed.
This ruling clarifies the possibility of switching to the objective estimation method for new business activities, provided the mandatory waiting period after a previous change in tax regime has been completed.
The tax team reviews your specific situation.
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