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V3420-20 ·25 November 2020 ·consulta-vinculante Medium impact
Tax

Objective estimation may be applied to a civil society while direct estimation is used for a partner's professional activity

A consultant who acts as an insurance agent and is a partner in an agricultural civil society asks whether there is any incompatibility between different yield estimation methods. The DGT rules that there is no incompatibility between applying objective estimation to the entity and direct estimation to the partner's professional activity.

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2020-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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