5.7.1 Who it applies to

To taxable persons who opt for its application, and during the calendar year their volume of operations does not exceed €2,000,000 and cash collections from the same recipient do not exceed €100,000 . If the activity had started the previous year, its volume must increase per year.

Anyone who exceeds these limits will be excluded from the regime, with effect in the immediately following year, but if in successive years these limits are not exceeded, the taxable person may opt again for the special regime.