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

3.3 Exclusion

In simplified direct evaluation, exclusion from the method will take place when, in the previous year, the net revenue on all activities developed by the taxpayer is over €600,000.

The taxpayer, in such case, will determine the performance of all its activities by the normal method, of the direct estimation method, at least during the following 3 years.

In objectiveestimation, exclusion occurs when it exceeds the volume of integral returns or purchases of goods and services, legally and regulationally established, when the activity is developed outside the scope of spatial application of Personal Income Tax or when it exceeds the limits established in the Ministerial Order of development of this system.

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