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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

3.5.1 Who it applies to

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 no activity carried out is in the normal modality of the direct estimation method.

  2. 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.

  3. That its application has not been renounced.