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

3.2 Waiver

Taxpayers who meet the requirements to apply the simplified direct estimation method or the objective estimation method may waive its application by submitting form 036 or 037 of the census tax return.

When it should be waived: month of December preceding the calendar year in which it is to take effect.For the year 2021, this deadline is, for the simplified direct assessment, until 31 December 2020 and for the objective assessment, from 24 December 2020 until 31 January 2021.In case of start of the activity, before the start.

The waiving of the objective estimation method is also understood to have taken place if the instalment payment for the first quarter of the calendar year is presented within the deadline, using form 130, foreseen for the direct estimation method (tacit waiving).If the activity is initiated, it will be tacitly waived by presenting form 130 of the first quarter of exercise of the activity.

The waiver shall be effective for a minimum of 3 years without prejudice to the following provisions for the financial years 2020, 2021 and 2022.After this time, renunciation will be understood to have been extended in a tacit way for each of the following years in which it can be applicable, except when revoked in the month of December previous to the year in which it must take place.

For 2020 and 2021, the period during which taxpayers must compulsorily determine their net return by the direct estimation method after having waived the objective estimation method has been reduced, i.e. they may return to the objective estimation method before the minimum period of 3 years has elapsed.

This reduction of the minimum period will apply to taxpayers who are in any of the following situations:

  1. Taxpayers who have waived the objective estimation method for 2020, either because they have submitted the instalment payment for the first quarter of the financial year 2020 using the direct estimation method (Form 130) or because they have chosen the direct estimation method in the census declaration for the commencement of activity as from 1 April 2020, may return to the objective estimation method for 2021 or 2022.

    The means to return to the objective estimation method, in this case, will be by expressly revoking the waiver (from 24 December 2020 to 31 January 2021) or, tacitly, by submitting the instalment payment for the first quarter of 2021 in the form established for the objective estimation method (form 131).

  2. Taxpayers who have waived the objective estimation method for 2021, either expressly or because they have submitted the instalment payment for the first quarter of 2021 using the direct estimation method (form 130) may return to determine their net income using the objective estimation method for 2022.

    The means to return to the objective estimation method, in this case, will be by expressly revoking the waiver or, tacitly, by submitting the instalment payment for the first quarter of 2022 in the form established for the objective estimation method (form 131).

The waiver of the objective estimation method for personal income tax and the subsequent revocation referred to in the previous paragraphs shall have the same effects with regard to the special simplified arrangements and VAT agriculture.

Renunciation to the simplified direct evaluation method will mean that the taxpayer will determine the net income of all his activities for the normal modality of the direct evaluation method.

The waiving of the objective estimation method implies the inclusion in the simplified method of the direct estimation method if the requirements established for this method are met, unless it is waived.