Skip to main content
Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

3.5.1 To whom does it apply?

It applies to entrepreneurs and professionals when the following circumstances occur:

  1. That their activities are not covered by the objective estimation method, as well as that none of the activities carried out are in the normal form of the direct estimation method.

  2. That, in the previous year, the net amount of the turnover for all activities carried out does not exceed €600,000. When the activity had been started in the immediately preceding year, the net amount of the turnover will be raised to the year.

  3. That its application has not been waived.