Waiver of the application of the objective estimation regime and the special simplified regime of VAT or IGIC

Express resignation

Regulations: Articles 33.1 a) and 4 Regulations PIT. See also article 5 of Order HAC /1264/2018, of November 27 ( BOE of the 30th).

The express renunciation of both the objective estimation method and the simplified special regimes for agriculture, livestock and fishing VAT or agriculture and livestock IGIC, must be carried out, as a general rule, in the month of December prior to the beginning of the calendar year in which it is to take effect.

Exceptionally for the 2019 financial year, the First Transitional Provision of Royal Decree-Law 27/2018, of December 28, by which certain measures are adopted in tax and cadastral matters ( BOE of the 29th), allowed exercising the waiver or revocation of the waiver until January 30, 2019. However, the resignations or revocations submitted for the year 2019, during the month of December 2018 were understood to have been submitted within the valid period.

In the event of starting business activity, the waiver will be made when the tax register declaration for the start of activity is filed.

The resignation must be submitted using form 036 for the census declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents or form 037 for the simplified census declaration of registration, modification and deregistration in the aforementioned Census of entrepreneurs, professionals and withholding agents, approved by Order EHA /1274/2007, dated April 26.

Tacit resignation

Regulations: Art. 33.1 b) Regulation PIT

The objective estimation method is also deemed to have been waived by submitting within the statutory period (until April 20) the declaration corresponding to the fractional payment of the first quarter of the calendar year in which it must take effect in the manner provided for the direct estimation method.

In the case of starting business activity, the waiver will be understood to have been made when the instalment payment is made corresponding to the first quarter of the financial year within the regulatory period and in the manner provided for the direct assessment method.

Consequences of resignation

Regulations: Articles 33.2 and 3 Regulations PIT

The waiver of the objective estimation method in relation to any activity gives rise, for the purposes of the PIT, that the taxpayer is compulsorily subject to the direct estimation method, in the corresponding modality, for the determination of the net income of all the activities carried out, for a minimum period of three years.

After this period, it will be understood to be tacitly extended for each of the following years in which the objective estimation method could be applicable, unless the waiver is formally revoked in the month of December prior to the start of the calendar year in which it must take effect.

In any case, if in the year immediately prior to the year in which the waiver of the objective assessment method is to take effect, the limits that determine its scope of application will be exceeded, this waiver will be deemed not filed.