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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 must determine the performance of all his activities by this same regime, even if some of his 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 developing an activity in the simplified modality of the direct estimation method, another is started during the year by which said simplified modality is renounced, or when developing an activity in objective estimation, another is started during the year not included in said method or being included, it is waived, the incompatibility will not take effect in that year with respect to the activities that it had been carrying out previously, but from the following year.