5.4 Simplified special regime
An activity can only be taxed in the simplified regime of the VAT if you pay taxes in objective estimate of the PIT. The coordination between both regimes is total. Resignation or exclusion in one produces the same effects in the other. An activity in objective estimation of the PIT, can only pay taxes in the VAT in equivalence surcharge, special regime for agriculture, livestock and fishing or simplified regime. The resignation will be made by submitting the forms 036 of the census declaration of registration or modification, in the month of December prior to the beginning of the calendar year in which it must take effect.
The simplified regime is only compatible with the agriculture, livestock and fishing regime and with the equivalence surcharge . Anyone who carries out an activity subject to the general regime of VAT or to a special regime other than those indicated, may not be taxed under the simplified regime of VAT for any activity (except for activities in which exclusively exempt internal operations are carried out or leasing of real estate that does not involve business activity according to the PIT). If an activity is carried out under a simplified regime of VAT and another incompatible activity is started during the year, the exclusion for that activity will take effect the following calendar year.