Skip to main content
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 their application by submitting the form 036 or 037 of census declaration.

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

For fiscal year 2023, the resignation period, as well as their revocation, will run from December 25, 2022 to January 31, 2023.

Resignations and revocations presented, for the year 2023 during the month of December 2022, prior to the start of the period provided for in the previous section, will be deemed to have been presented in the business period. However, taxpayers who have resigned or revoked their resignation within this period may modify their option from January 1 to January 31, 2023.

For fiscal year 2024, the resignation period, as well as its revocation, will run from December 29, 2023 to January 31, 2024.

Resignations and revocations presented from December 1 to December 28, 2023 will be deemed to have been submitted during the business period. However, taxpayers who have resigned or revoked their resignation within said period may modify their option from December 29 to January 31, 2024.

In the event of the start of the activity, the resignation is submitted before the start.

The waiver of the objective estimation method is also understood to have been made if it is submitted on time, the installment payment for the first quarter of the calendar year, using model 130 , provided for the direct estimation method ( tacit resignation). If the activity begins, it will be tacitly renounced by presenting form 130 of the first quarter of carrying out 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 should take effect.

The renunciation of the objective estimation method in Personal Income Tax and the subsequent revocation referred to in the previous paragraphs will have the same effects with respect to the special simplified and agricultural regimes of VAT .

The renunciation of the simplified direct estimation method means that the taxpayer will determine the net income of all its activities by the normal modality of the direct estimation method.

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