Skip to content
Back to index
V1510-20 21 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Transactions with foundations count towards the first threshold for total income in objective estimation

A query was raised regarding whether sales made with a foundation should be included when determining exclusion from the objective estimation method based on turnover. The DGT ruled that all transactions must be counted towards the first established limit.

The question raised

Cuestión planteada Si dichas ventas se tienen en cuenta para la exclusión del método de estimación objetiva por volumen de operaciones.

Email
Contact