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V3164-21 ·21 December 2021 ·consulta-vinculante Medium impact
Tax

Reverting to the objective estimation method following revocation of waiver

A taxpayer who waived the objective estimation method for their transport activity in 2016 asks whether they can return to this method in 2022. The DGT rules that this is possible provided they submit a revocation of the waiver and comply with the method's applicable limits.

In 6 key points

Lifecycle

2021-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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