3.5 Simplified direct estimation

The Electronic Headquarters of the Tax Agency incorporates a "Virtual Rental Assistant», where you can find out how to declare your income under this regime and in which cases you can opt to apply the simplified direct assessment regime, as well as how to waive and exclude this regime.

1. 3.5.1 To whom does it apply?
2. 3.5.2 Calculation of net return
3. 3.5.3 Accounting and registration obligations
4. 3.5.4 Simplified amortization table