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The taxpayer asks whether they can return to the objective estimation method in 2015 after having waived it in 2012. The DGT rules that this is only possible if the waiver was revoked in December 2014 and the applicable limits were satisfied during 2014.
Cuestión planteada Si, en 2015, puede determinar el rendimiento neto de la actividad agraria por el método de estimación objetiva.
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