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

5.4.1 Who it applies to

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

  1. That its 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 VAT Law :

    • Income in the immediately previous year from all activities, except agricultural, forestry and livestock: €250,000. Subsidies, compensation and VAT will not be counted among income.

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

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

    • That the amount of acquisitions or imports of goods and services, excluding 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 Personal Income Tax or the special regime for agriculture, livestock and fishing in VAT .

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