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V3450-15 ·12 November 2015 ·consulta-vinculante Medium impact
Tax

A community of property may use the objective estimation method if it meets the exclusive thresholds

A query was raised regarding whether a community of property composed of natural persons could use the objective estimation method for the 2015 tax year. The DGT ruled that this is possible provided the activity is included in the regulations and the established limits for income, purchases, or personnel are not exceeded.

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2015-11-12PublishedPublished 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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