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

5.4.1 To whom does it apply?

To individuals and entities under the income attribution regime that meet the following requirements: 

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

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

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

    • Income in the immediately preceding year from agricultural, forestry and livestock activities, excluding subsidies, compensations, and indemnities from the special agricultural, livestock and fishing regime of the VAT and the VAT: 250,000 €.

    • Specific limits regarding the number of people, vehicles and boats used.

    • That the amount of purchases or imports of goods and services, excluding those of fixed assets, has not exceeded €250,000 in the immediately preceding year.

  3. That they have not given up their application.

  4. That they have not renounced or are excluded from the objective estimation of the PIT nor of the special regime of agriculture, livestock and fishing in the VAT.

  5. That no activity carried out is in direct estimation of the PIT or in any of the regimes of the VAT, incompatible with the simplified regime.