3.3 Exclusion

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

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

In and objective estimate the exclusion occurs when it exceeds the volume of full income or purchases of goods and services, established legally and by regulation, when the activity is carried out outside the scope of spatial application of Personal Income Tax 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 mean the inclusion in the simplified modality of the direct estimation method, during the following 3 years, unless it is renounced.