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V3120-21 ·14 December 2021 ·consulta-vinculante Medium impact
Tax

The equivalence surcharge regime depends on the application of the objective estimation method for Personal Income Tax

A fertiliser trader has enquired whether she should apply the equivalence surcharge or the general regime, given that most of her clients are farmers. The Directorate-General for Taxes (DGT) responds that the application of the equivalence surcharge will depend on whether the inquirer maintains the objective estimation method for her Personal Income Tax (IRPF).

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2021-12-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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