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A taxpayer currently taxed under the direct estimation method for freight transport asks whether a new activity could be taxed under the objective estimation method. The DGT responds that this is possible provided the requirements for said method are met and the three-year period following any previous waiver or exclusion has elapsed.
Cuestión planteada Si la nueva actividad podría determinar el rendimiento neto por el método de estimación objetiva.
El contribuyente puede aplicar el método de estimación objetiva en su nueva actividad personal si cumple los requisitos de ámbito de aplicación. Las operaciones de sociedades mercantiles de las que sea accionista o administrador no computan para este límite. No obstante, debe verificarse que haya transcurrido el plazo de tres años de obligatoriedad de la estimación directa tras la exclusión o renuncia previa.
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