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Form 100. Personal Income Tax Declaration 2019

7.4.2. Direct estimation regime. Normal mode and simplified mode

There are two methods of determining the returns from economic activities in direct estimation:

  • Normal direct assessment

  • Simplified direct estimation.

The simplified modality of the direct estimation regime will be applied when the following circumstances occur:

  1. That the activities carried out by the entrepreneur are not subject to the objective estimation regime.

  2. That in the previous year the net amount of the turnover (ordinary income), for all the activities carried out by the taxpayer, does not exceed 600,000 euros per year.

  3. That its application has not been renounced.

  4. That no activity carried out by the taxpayer is in the normal modality of the direct estimation regime.

The simplified modality of the direct estimation regime has the following special rules regarding the determination of deductible expenses:

  1. Depreciation of property, plant and equipment must be carried out on a straight-line basis based on a simplified depreciation table, special for this modality.

  2. All deductible provisions and expenses that are difficult to justify will be quantified exclusively by applying the percentage of 5 per 100 on the net income, excluding such concepts for the calculation, with a limit of 2,000 euros .

    When you choose to apply the reduction provided for owners of economic activities carried out for a single client, the 5% percentage will not be applicable for provisions and expenses that are difficult to justify.


  • If you carry out an economic activity in direct estimation in any of its modalities (normal or simplified), you must fill out section "D1. Performance of economic activities in direct estimation"
  • If the activity is carried out through an entity subject to the income attribution regime such as communities of property, existing inheritances, civil companies that do not have legal personality, civil companies with legal personality that do not have a commercial purpose, etc. You should not fill out this section, you should enter the net income attributed in section E "Special regimes" Income allocation regime: returns on capital and economic activities and capital gains and losses
  1. 7,4,2,1. Activities carried out and ownership
  2. 7,4,2,2. Full income
  3. 7,4,2,3. Tax deductible expenses
  4. 7,4,2,4. 30 percent reduction
  5. 7,4,2,5. Reduction for economically dependent self-employed workers or with only unrelated client
  6. 7,4,2,6. Reduction for taxpayers with non-exempt income of less than 12,000 euros
  7. 7,4,2,7. Reduction for starting an economic activity
  8. 7,4,2,8. Completion of activities in direct estimation