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A taxpayer performing an activity under the direct estimation method wishes to deregister to start a new one using the objective estimation method. The DGT rules that the incompatibility between these regimes ceases to exist if three years have passed since the start of the previous activity.
Cuestión planteada Si, al no desarrollar simultáneamente las dos actividades, puede determinar el rendimiento neto de la nueva actividad por el método de estimación objetiva.
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