Economic activities carried out directly by natural persons
- Circumstances that must occur for the application of the objective estimation method
- 1. Activities included in the list contained in Order HFP/1335/2021, of December 1
- 2. Waiver of the application of the objective estimation regime and the special simplified VAT or IGIC regime
- 3. Causes for exclusion from the objective estimation method
- Consequences of the exclusion of the objective estimation method