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

3,6,1 Who is applied to

To employers and certain professional activities (ancillary to other companies of a main nature) that meet the following requirements:

  1. All its activities are included in the Annual Order that develops the objective assessment regime and do not exceed the limits of each activity.

  2. That the volume of full returns in the previous year does not exceed any of these amounts:

    • €250,000/Year for all economic activities, except agricultural, livestock and forestry activities.

      The EO will also be applied when the volume of full returns in the previous year only includes transactions for which they are obliged to issue an invoice when the recipient is a business owner or professional does not exceed €125,000/year.

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

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

  4. Economic activities are not fully or partially developed outside the scope of Personal Income Tax (activities will be understood to be collective urban transport and road passenger transport, transportation by taxis, transport of road goods and removal services are developed within the scope of the Personal Income Tax application).

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

  6. That they have not waived or are excluded from the simplified VAT regime and the simplified special regime for Canary Islands Indirect General Tax (IGIC). Who have not renounced the special regime for agriculture, livestock farming and fishing for VAT, or the special regime for agriculture and livestock of IGIC.

  7. That no activity carried out by the taxpayer is in direct evaluation, in any of its modalities.

These amounts (points 2 and 3) include the transactions of the taxpayer, his/her spouse, ascendants and descendants and of the entities in the income allocation 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 common direction sharing personal or material means.

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