3.5.1 Who it applies to
It applies to entrepreneurs and professionals when the following circumstances occur:
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That their activities are not covered by the objective estimation method, as well as that no activity carried out is in the normal modality of the direct estimation method.
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That, in the previous year, the net amount of the turnover for the set of activities carried out does not exceed €600,000. When the activity had started in the immediately preceding year, the net amount of the turnover will increase per year.
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That its application has not been renounced.