Incompatibility between methods and modalities for determining net performance

Regulations: Art. 28.3 Regulation Personal Income Tax

The system of relationships between the methods of determining net performance, direct estimation and objective estimation, is characterized by a rigid incompatibility between them . Thus, if the taxpayer determines the net return of any of his economic activities by the direct estimation method, simplified modality, he must determine the net return of all his remaining activities by this same method, even if they are activities that may be included in the objective estimation method.

Similarly, if the taxpayer determines the net return of any of its economic activities by the normal modality of the direct estimation method, it must determine the net return of all its activities by this same modality.

However, when any economic activity is started during the year for which the simplified modality is renounced , the incompatibility will not have effects for that year with respect to the activities that had been carried out previously. , with which said year the direct estimation method, normal modality, will be simultaneous for determining the net income of the new activity and the direct estimation method, simplified modality, for the rest of the activities, all of them being taxed in the following year by direct estimation, normal modality, as a consequence of the resignation.