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V3267-23 ·19 December 2023 ·consulta-vinculante Medium impact
Tax

Objective and direct estimation methods may coexist during the first year of a new activity

A taxpayer using the objective estimation method in agriculture wishes to start a hospitality activity under the direct estimation method. The DGT clarifies that both methods can coexist during the first year of the new activity.

In 5 key points

Lifecycle

2023-12-19PublishedPublished 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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