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Practical manual for Income Tax 2022.

Economic activities carried out directly by individuals

  1. Circumstances that must occur for the application of the objective estimation method
  2. 1. Activities included in the list contained in Order HFP/1335/2021, of December 1
  3. 2. Waiver of the application of the objective estimation regime and the special simplified regime of VAT or IGIC
  4. 3. Causes for exclusion from the objective estimation method
  5. Consequences of the exclusion of the objective estimation method