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V0750-14 18 March 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Tacit revocation of the waiver of the objective estimation method is not contemplated

The taxpayer asks whether their waiver of the objective estimation method can be tacitly revoked. The DGT responds that the regulations do not contemplate tacit revocation and that the established deadlines and procedures must be followed.

The question raised

Question posed: Whether the tacit revocation submitted has effect in 2013.

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