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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

3.1 Incompatibility between regimes

An absolute incompatibility is established between the direct estimation and objective estimation regimes:

  • If the taxpayer is in direct estimation, he/she must determine the performance of all his/her activities using this same regime, even if some of his/her activities may be included in objective estimation.

  • If you determine the performance of an activity in the normal mode of the direct estimation method, you must determine the performance of all other activities in this same mode.

However, when carrying out an activity using the simplified form of the direct estimation method, another activity is started during the year for which said simplified form is waived, or when carrying out an activity using objective estimation, another activity is started during the year not included in said method or, being included, is waived, the incompatibility will not take effect in that year with respect to the activities that were previously carried out, but rather from the following year.