Skip to content
V3262-20 ·30 October 2020 ·consulta-vinculante Medium impact
Tax

Eligibility for objective estimation in 2020 depends on meeting limits in 2019

A taxpayer previously excluded from the objective estimation method for exceeding limits in 2015 asks whether they can reapply in 2020 after ceasing their activity. The DGT indicates that eligibility depends on whether the limit requirements and other conditions were met in the preceding year.

In 5 key points

Lifecycle

2020-10-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact