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A taxpayer has enquired whether the magnitudes of their individual business activity and those of a community of property should be combined to determine if the thresholds for the objective estimation method have been exceeded. The Directorate General for Taxes (DGT) has ruled that joint calculation is not required if the activities are not identical or similar.
Cuestión planteada Si para determinar las magnitudes excluyentes del método de estimación objetiva, debe considerarse el cómputo conjunto de ambas actividades o solamente se computan las magnitudes de cada actividad de forma independiente.
Para el cómputo de magnitudes excluyentes del método de estimación objetiva, se deben sumar las actividades del contribuyente y de sus familiares o entidades en régimen de atribución de rentas solo si las actividades son idénticas o similares (mismo grupo en el IAE) y existe una dirección común compartiendo medios. En este caso, al no estar clasificadas en el mismo grupo del IAE, no procede el cómputo conjunto.
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