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A taxpayer selling fried dough in a shopping centre has requested clarification on whether their premises are considered independent for the purposes of the objective estimation method. The DGT has ruled that the premises are independent if they possess their own sales area for customer service.
Question posed: Whether, for the determination of net income, the premises where the activity is carried out are considered independent or dependent.
An independent premises is considered to be one that has its own sales room for customer service, even if it is located within a shopping center. In order to be independent, the space must be for the exclusive use of the holder of the activity.
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