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Manual de actividades económicas. Obligaciones fiscales de empresarios y profesionales residentes en territorio español

3.1 Incompatibility between regimes

Absolute incompatibility is established between the direct and objective estimation regimes:

  • If the taxpayer is in direct estimation, they must determine the performance of all their activities under this same system, even though some of their activities may be included in objective estimation.

  • Similarly, if the income of an activity is determined in the normal modality of the direct evaluation method, the income of all the other activities will have to be determined in this same modality.

However, when developing an activity in the simplified method of the direct estimation method, another activity is initiated during the year for which said simplified method is renounced, or when developing an activity in objective estimation, another activity is initiated during the year not included in said method or being included, the same is renounced, the incompatibility will not have effects in that year with respect to the activities that had been carried out previously, but from the following year onwards.