3.3 Exclusion

In and simplified direct estimation mode the exclusion from the method occurs when in the previous year the net amount of the turnover for all activities carried out by the taxpayer exceeds €600,000.

In such case, the taxpayer will determine the performance of all its activities using the normal method, using the direct estimation method, for at least the following 3 years .

In and objective estimate exclusion occurs when it exceeds the volume of gross income or purchases of goods and services, established by law and regulations, when the activity is carried out outside the spatial scope of application of IRPF or when it exceeds the limits established in the Ministerial Order for the development of this regime.

The exclusion of this objective estimation method will entail inclusion in the simplified form of the direct estimation method, during the following 3 years , unless it is waived.