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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 wish to waive or revoke their waiver of the objective estimation regime for the year 2025 may exercise this option during the month of December 2024 through the census declaration form.

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 the year 2025 is submitted within the regulatory period (April 1 to 21, 2025) (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.

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 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.