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V3451-15 ·12 November 2015 ·consulta-vinculante Medium impact
Tax

Calculation of magnitudes for objective estimation may include spouse's activities

A query was raised regarding whether an individual can continue to pay taxes under the objective estimation regime if their spouse holds three self-employed taxi licenses. The DGT indicates that magnitudes are calculated jointly if the activities are similar and there is a common management sharing resources.

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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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