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V3455-15 ·12 November 2015 ·consulta-vinculante Medium impact
Tax

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

The applicant asks whether a community of property formed with another natural person can use the objective estimation method in 2015. The DGT rules 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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