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

3.6 Objective estimation (EO)

The Electronic Headquarters of the Tax Agency incorporates a "Virtual Rental Assistant», where you can find out who can declare their economic activity income under this regime and how to declare the income from their economic activity under objective estimation based on the type of activity and in the case of several activities under this regime. 

  1. 3.6.1 To whom does it apply?
  2. 3.6.2 Calculation of net return
  3. 3.6.3 Accounting and registration obligations