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Manual de actividades económicas. Obligaciones fiscales de empresarios y profesionales residentes en territorio español

3.6.1 To whom is it applicable?

To business persons and certain professional activities (ancillary to other main business activities), which meet the following requirements:

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

  2. That the volume of full 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 be applied when the volume of full returns in the previous year computing only the operations for which they are obliged to issue an invoice when the recipient is a businessman or professional does not exceed €125,000/year.

    • €250,000/year for all their 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.For subcontracted works and services, their amount shall be taken into account for the calculation of this limit.

  4. That the economic activities are not carried out, totally or partially, outside the scope of personal income tax (it will be understood that the activities of collective urban transport and road passenger transport, auto-taxis transport, road freight transport and removal services are carried out within the scope of personal income tax).

  5. They have not expressly or tacitly waived the application of this regime.

  6. They have not waived or are not excluded from the simplified VAT system, and the simplified special system of the Canary Islands General Indirect Tax (hereinafter, 'IGIC').They have not waived the special VAT system for agriculture, livestock farming and fishing, or the special IGIC system for agriculture and livestock farming.

  7. No exercise carried out by the taxpayer uses the direct estimate regime, in any of its forms.

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

These amounts shall be increased to the year in which the activity started in the year in which they are calculated.