Scope of application of normal mode
The normal modality of the direct estimation method must be applied compulsorily in fiscal year 2021 to determine the net return of all economic activities carried out by the taxpayer, unless the net return of all of them is determined using the objective estimation method, provided that either of the following two requirements is met:
That the net amount of the previous year's turnover, corresponding to all the activities carried out by the taxpayer , exceeds 600,000 euros per year.
When an activity was started in the immediately preceding year, the net amount of the turnover will be increased per year, for these purposes only.
That the simplified modality of the direct estimation method be renounced.
For the purposes of delimiting the scope of application of the normal modality of the direct estimation method, keep in mind that the economic activities eligible for the objective estimation method and the requirements for their inclusion can be consulted in Chapters 8 and 9 .