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

5.4.1 To whom is it applicable?

Individuals and entities in the system of attribution of income that meet the following requirements:

  1. That their activities are included in the Order that develops the simplified system.

  2. That they do not exceed the following limits established in said Order and in the VAT Law:

    • Income in the immediately preceding year from all activities, except agricultural, forestry and livestock activities:€ 250,000. Subsidies, indemnities and VAT shall not be included in the revenue.

    • Income in the immediately preceding year from agricultural, forestry and livestock activities, excluding subsidies, compensation and VAT:€ 250,000.

    • Specific limits on the number of persons, vehicles and rafts used.

    • That the amount of acquisitions or imports of goods and services, excluding those of fixed assets, did not exceed €250,000 in the previous year.
  3. They have not waived their application.

  4. They have not waived or are not excluded from the objective estimation of personal income tax or from the special VAT system for agriculture, livestock farming and fishing.

  5. No activity carried out is in direct estimation of personal income tax or in any of the VAT systems incompatible with the simplified system.