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

3.6.1 To whom does it apply?

To entrepreneurs and certain professional activities (accessory to other main business activities) that meet the following requirements:

  1. That all of its activities are included in the annual Order that develops the objective estimation regime and do not exceed the limits of each activity.

  2. That the volume of gross returns in the immediately preceding year does not exceed any of these amounts:

    • €250,000/year for all economic activities, except agriculture, livestock and forestry.

      EO will also apply when the volume of gross income in the previous year, taking into account only the operations for which they are required to issue an invoice when the recipient is a business owner or professional, does not exceed €125,000/year.

    • €250,000/year for all agricultural, livestock and forestry activities.

  3. That the volume of purchases of goods and services in the previous year, excluding acquisitions of fixed assets, does not exceed €250,000/year. In the case of subcontracted works and services, their amount will be taken into account for the calculation of this limit.

  4. That economic activities are not carried out, totally or partially, outside the scope of application of the PIT (it will be understood that the activities of urban collective and passenger transport by road, transport by auto-taxi, transport of goods by road and moving services are carried out within the scope of application of the PIT).

  5. That they have not expressly or tacitly renounced the application of this regime.

  6. That they have not renounced or are excluded from the simplified regime of the VAT and the special simplified regime of the Canary Islands General Indirect Tax (IGIC). That they have not renounced the special regime of agriculture, livestock and fishing of the VAT, nor to the special regime of agriculture and livestock of the IGIC.

  7. That no activity carried out by the taxpayer is subject to direct estimation, in any of its forms.

These amounts (points 2 and 3) include the operations of the taxpayer, his/her spouse, ascendants and descendants and the entities in the attribution of income in which any of them participate if the activities are similar because they are classified in the same group of the IAE and there is a common management sharing personal or material means.

These amounts will be increased to the year in which the activity began in the year in which they are calculated.

Starting in 2025, the calculation of the exclusionary magnitude based on the volume of income for all agricultural, forestry, and livestock activities will eliminate the compensation for the special agricultural, livestock, and fishing VAT regime.