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The taxpayer asks whether they can switch from objective estimation to direct estimation and the general VAT regime in 2020. The DGT rules that if the first-quarter instalment payment for 2020 is submitted using Form 130, the waiver will take effect for the entire financial year.
Cuestión planteada Si podría en 2020 determinar el rendimiento neto de la actividad en estimación directa y tributar en el régimen general del IVA.
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