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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Objective estimation in own activities and attribution rent entities
V5375-26
Joint calculation applies if spouses share activity and resources
V1916-25
Whether objective estimation applies depends on start date and common direction criteria
V0576-25
Calculation of magnitudes for objective estimation must be performed jointly if two requirements are met
V1446-24
A community of property may use objective estimation without affecting the method used by its members
V0612-24
Use of the objective estimation method depends on activity similarity and common management
V3020-23
Calculation of objective estimation magnitudes shall be joint if specific circumstances apply
V2592-23
Objective estimation may be used for an individual activity even if an entity under the attribution regime exists
V1458-23
Income limits for objective estimation are computed jointly if spouses have similar activities and a common address
V1265-23
Calculation of income volume for objective estimation must be performed jointly if two requirements are met
V0726-23
Calculation of income limits for objective estimation must be performed jointly if certain requirements are met
V2645-22
Exclusion from the special agriculture, livestock and fishing regime determined by aggregate turnover
V2057-22
Revenue volume for the objective estimation method to be calculated jointly if certain requirements are met
V0494-22
Income for the objective estimation method is calculated jointly if spouses carry out identical or similar activities and share a common management
V0427-22
Income from entities under the income attribution regime must be included in the objective estimation limit if certain requirements are met
V0778-20
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