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

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 the census declaration form 036 .

When you should resign: during the month of December preceding the calendar year in which it is to take effect. 

Taxpayers who apply the objective estimation method in Personal Income Tax and wish to expressly waive it, or who apply the direct estimation method after having waived objective estimation and wish to expressly revoke it the resignation for the year 2026 They can do so in December 2025 (by submitting the corresponding census declaration) and until February 16, 2026.

Resignations and revocations submitted for the year 2026, during the month of December 2025 or in January 2026 during the period of validity of Royal Decree-Law 16/2025, of December 23, will be understood to have been submitted in the working period. However, taxpayers may change their choice from February 5 to 16, 2026.

The waiver will also be considered to have been made when the declaration corresponding to the installment payment -model 130- for the first quarter of 2026 is submitted within the regulatory period (April 1 to 20, 2026) (tacit waiver).

However, tacit revocation is not permitted (by submitting form 131 in the first quarter). The only way to revoke the waiver of the objective estimation method is through the census declaration model (express revocation).

In the event of the start of the activity, the resignation is submitted before the start. If the activity is started, it will be tacitly waived by submitting form 130 for the first quarter of the activity.

The resignation will be effective for a minimum of 3 years . After this period, it will be understood to be tacitly extended for each of the following years in which it is applicable, unless it is revoked in the month of December prior to the year in which it is to take effect.

DANA 2024: As an exception, taxpayers who in 2024 waived the objective estimation method as a result of the damage caused by the Isolated Depression of High Levels (DANA) in the municipalities listed in the Annex of Decree-Law 6/2024, of November 5, may return to paying taxes in 2025 under the objective estimation method provided they meet the requirements for its application. This possibility is recognized in Article 12 of Royal Decree-Law 7/2024, and allows the revocation of the resignation made in 2024, without the general three-year mandatory commitment period being applicable.

List of municipalities affected by the DANA

The renunciation of the objective estimation method in the PIT and the subsequent revocation referred to in the preceding paragraphs will have the same effects with respect to the simplified special regimes and agriculture of the VAT.

The waiver and subsequent revocation of the simplified and special VAT regimes for agriculture, livestock and fisheries can be carried out from February 5th to February 16th, 2026. (New for fiscal year 2026)

Resignations and revocations submitted for the year 2026 during the month of December 2025 or in January 2026 will be considered submitted within the working period. However, affected taxpayers may change their choice within the period indicated in the previous paragraph.

The waiver of the simplified direct estimation method means that the taxpayer will determine the net income of all its activities using the normal form of the direct estimation method.

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