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V3194-17 ·13 December 2017 ·consulta-vinculante Medium impact
Tax

Renouncing the objective estimation method in December or via first-quarter instalment payments

The inquirer asks about the deadline to renounce the objective estimation method to ensure the change takes effect for the 2018 tax year. The DGT explains that there are two ways to carry out this renunciation.

In 6 key points

Lifecycle

2017-12-13PublishedPublished 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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