Skip to content
V3020-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

Use of the objective estimation method depends on activity similarity and common management

A taxpayer engaged in livestock farming has enquired whether they may continue using the objective estimation method. The DGT clarifies that if the activities of the community of property are identical or similar and there is common management, the limits are calculated collectively.

In 6 key points

Lifecycle

2023-11-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact