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V3173-21 ·22 December 2021 ·consulta-vinculante Medium impact
Tax

Correction index for small businesses may apply even when using an additional premises as a warehouse

A taxpayer using the objective estimation method has enquired whether they can apply the correction index for small businesses if they rent a new premises to be used as a warehouse. The DGT has ruled that this is possible, provided the premises are not used for customer service.

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2021-12-22PublishedPublished 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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