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V3456-15 ·12 November 2015 ·consulta-vinculante Medium impact
Tax

A joint ownership may apply the objective estimation method if it meets the exclusive thresholds

The taxpayer asks whether a joint ownership formed by natural persons 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 staff 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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