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A taxpayer has enquired whether operating a gym that offers karate classes allows for the use of the objective estimation method for IRPF and the simplified VAT regime. The DGT has ruled that this is possible, provided that all requirements and thresholds set out in current regulations are met.
Cuestión planteada 1ª Si puede acogerse al método de estimación objetiva del IRPF y al régimen especial simplificado del IVA.
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