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V3059-20 ·13 October 2020 ·consulta-vinculante Medium impact
Tax

Reversion to objective estimation method in 2020 impossible if waiver was not revoked in December 2019

The taxpayer inquires whether they may apply the objective estimation method to their agricultural activity in 2020. The DGT rules that the direct estimation method must be applied, as any revocation of the waiver should have been completed in December of the preceding year.

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2020-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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