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Form 100. Personal Income Tax Declaration 2021

7,4,3,1. Scope

The objective estimation regime will be applied to the economic activities carried out by the taxpayer as long as the following conditions are met:

  1. That the activity is specifically included in the Ministerial Order that regulates this regime for 2021 is Order HAC/1155/2020, of November 25.

  2. That the volume of full income from all the economic activities carried out by the taxpayer, except agricultural, livestock and forestry, in the immediately preceding year, does not exceed 250,000 euros per year or 125,000 euros per year when it corresponds to operations for which is obliged to issue an invoice since the recipient is a businessman or professional acting as such.

    However, not only the operations corresponding to the economic activities carried out by the taxpayer must be computed, but also those corresponding to those carried out by the spouse, descendants and ascendants, as well as by entities under the income attribution regime in which any of the taxpayers participate. the above, in which the following circumstances occur:

    • That economic activities are identical or similar. For these purposes, it will be understood that the economic activities classified in the same group in the Tax on Economic Activities are identical or similar.

    • That there is a common direction for such activities, sharing personal or material means.

  3. That the volume of purchases of goods and services, excluding the acquisitions of fixed assets in the previous year, does not exceed the amount of 250,000 euros per year. In the case of subcontracted works or services, their amount will be taken into account for the calculation of this limit.

    For these purposes, not only the volume of purchases corresponding to the economic activities carried out by the taxpayer must be computed, but also those corresponding to those carried out by the spouse, descendants and ascendants, as well as by entities under the income attribution regime in which any of the above participate, in which the circumstances indicated in section 2 above occur.

    When an activity had been started in the immediately preceding year, the volume of purchases will increase per year.

  4. That the maximum specific magnitude established for each activity in letter d) of the third article of the aforementioned Order has not been exceeded during the previous year (in general, number of people employed; except for transport activities, in which the vehicles used are taken into account).

    For these purposes, not only the specific magnitude corresponding to the economic activities carried out by the taxpayer must be computed, but also those corresponding to those carried out by the spouse, descendants and ascendants, as well as by entities under the income attribution regime in which they participate. any of the above, in which the circumstances indicated in section 2 above occur.

  5. That the taxpayer does not determine the net return of any economic activity through the direct estimation regime, in any of its modalities.

    When any economic activity not included during the year or for which the objective estimation regime is waived, the exclusion from the regime, with respect to the activities that were being carried out, will occur the following year.

  6. That its application has not been renounced, in a timely manner.

  7. That it has not been waived or excluded from the simplified VAT regime.

  8. That the economic activities are carried out, totally or partially, within the scope of application of the tax. For these purposes, it will be understood that the activities of collective urban transport and road passengers, auto-taxis transport, road freight transport and moving services are carried out, in any case, within the scope of application of the tax. .

Volume of full returns

For the purposes of determining the volume of full income that is excluded from the application of the objective estimation regime, only:

  • The operations that must be recorded in the sales or income record book provided for in article 68.7 of the Personal Income Tax Regulations or in the income record book provided for in article 40.1 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 , December 29.

  • The operations for which they are obliged to issue an invoice, in accordance with the provisions of the Regulation that regulates billing obligations, approved by Royal Decree 1496/2003, of November 28.

When an activity was started in the immediately preceding year, the volume of income will increase per year.

The volume of income will include that obtained from all activities, not including current or capital subsidies or compensation, nor the Value Added Tax and, where applicable, the equivalence surcharge that is levied on the operation, for those activities that are taxed by the simplified VAT regime.