Consultation:
Which taxpayers are eligible to use the objective assessment method?
Short response:
Historical consultation based on the rules and DGT ruling cited below (2007).
Only taxpayers who meet all of the following requirements:
- Each activity they carry on must be included by the Minister for Economy and Finance in the Order implementing the objective assessment method.
- They must not exceed the limits established in that Order.
- They must not have waived application of the method.
- They must not have waived or be excluded from the simplified VAT scheme; they must not have waived the special VAT scheme for agriculture or the special IGIC scheme for agriculture and livestock; and they must not have waived or be excluded from the simplified special IGIC scheme.
- None of the taxpayer’s activities may be subject to direct assessment, under any of its methods.
- They must not fall within any of the circumstances specified by the regulations as grounds for exclusion from this regime.
Long response:
For an extended response is required to use EasyTax
Normative:
Articles 32(1) and (2), 34(2) and (4), and 36 of Royal Decree 439/2007 of 30 March; Article 31 of Law 35/2006 of 28 November 2006.
Binding DGT ruling V0882-07 of 26 April 2007.
Ministerial Orders governing objective assessment (modules).
ID:
125685
I had a really urgent problem in the middle of the summer that I needed to get fixed. I tried contacting a bunch of agencies but they were either unavailable, slow, had terrible service or were crazy expensive (one company quoted me 1000€!). Josep replied to me within 10 minutes and managed to submit my forms on the deadline and all for a great price. He saved my life - 100% recommend!