2. Waiver of the application of the objective estimation regime and the special simplified VAT or IGIC regime
Regulations: Articles 33.1 a) and 4 Regulation Personal Income Tax . See also arts. 1 and 2 Order HFP /1335/2021, of December 1 ( BOE of December 2)
The express waiver of both the objective estimation method and the special regimes. simplified and of agriculture, livestock and fishing of VAT or simplified and of agriculture and livestock of IGIC must be carried out, as a general rule, through the presentation of the census declaration in the month of December prior to the beginning of the calendar year in which it must take effect.
Exceptionally for the year 2022, the second additional provision of Royal Decree-Law 31/2021, of December 28, which modifies Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, and a new deadline is set for submitting waivers or revocations to special taxation methods and regimes ( BOE of December 29), allowing the waiver or revocation of the waiver to be exercised until December 30. January 2022. However, the resignations or revocations presented for the year 2022, during the month of December 2021, were understood to have been presented during the business 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 of the census declaration of registration, modification and deletion in the Census of businessmen, professionals and retainers or in form 037 of the simplified census declaration of registration, modification and deletion in the aforementioned Census of businessmen, professionals and retainers. retainers, approved by Order EHA/1274/2007, of April 26.
Regulations: Art. 33.1 b) Regulation Personal Income Tax . See also art. 5 Order HFP /1335/2021, of December 1 ( BOE of December 2)
The renunciation of the objective estimation method is understood to have been made by the presentation within the regulatory period (until April 20) of the declaration corresponding to the installment payment of the first quarter of the calendar year in which it must take effect in the manner provided for the payment regime. direct estimate.
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 Regulation Personal Income Tax
The renunciation of the objective estimation method in relation to any activity causes, for the purposes of Personal Income Tax , that the taxpayer is obligatorily subject to the direct estimation method, in the corresponding modality thereof, for the determination of the net performance 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 resignation is formally revoked in the month December prior to the beginning of the calendar year in which it must take effect.
In any case, if in the year immediately preceding the year in which the waiver of the objective estimation method must take effect, the limits that determine its scope of application are exceeded, said waiver will be considered not presented.
Article 10 of Royal Decree-Law 35/2020, of December 22, on urgent measures to support the tourism, hospitality and commerce sector and in tax matters ( BOE of December 23 December), established special measures regarding waivers for the years 2020 and 2021, allowing the application of the objective estimation method to be waived in these years without being subject to the minimum period of three years of mandatory connection to the direct estimation method.
Therefore, taxpayers who renounced the objective estimation method for 2020 are allowed to revoke their waiver of said method before the three-year period has elapsed. This revocation may be submitted both in fiscal year 2021 and in 2022. However, this special revocation period is only applicable to resignations presented tacitly (art. 33.1.b of the Personal Income Tax Regulations) or, in the event of the activity starting on April 1, 2020, to those resignations that were expressly presented.
As regards 2021, the revocation of the waiver, before the three-year period has elapsed, can only be done for the 2022 tax period.