3.2 Other causes of exclusion from the objective estimation method
In addition to the exclusive quantitative limits, the following are causes of exclusion from the objective estimation method:
Develop economic activity, totally or partially, outside Spanish territory
Regulations: Art. 32.2 c) Regulation Personal Income Tax
Determine the net return of any economic activity using a direct estimation method, in any of its modalities.
Regulations: Articles 34.2 and 35 Regulation Personal Income Tax
However, when any activity that is not included or for which the objective estimation method is waived is started during the year, the exclusion will not take effect for that year with respect to the activities that had been carried out previously, but rather from the following year.
Exclusion from the special simplified regime of VAT or IGIC
Regulations. Art. 36.2 and 4 Regulation Personal Income Tax
The exclusion of the special simplified regime of the Value Added Tax or the Canary Islands General Indirect Tax will mean the exclusion of the objective estimation method for all the economic activities carried out by the taxpayer.