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In addition to other measures, the quantitative limits determining the scope of the objective estimate method for economic activities included in the scope of the method are extended for the 2018 tax period, with the exception of agriculture, farming and forestry activities, which have their own quantitative limits per income volume. The limits for the application of the simplified regime and the special agriculture, livestock and fishing regime are also extended.
por el que se prorrogan y aprueban diversas medidas tributarias y otras medidas urgentes en materia social.(BOE, 30-diciembre-2017)