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

Express waiver

Regulations: Articles 33.1 a) and 4 Regulation Personal Income Tax .

See also art. 5 Order HFP /1172/2022, of November 29 ( BOE of December 1)

The express waiver of both the objective estimation method and the special simplified and agriculture, livestock and fishing regimes of VAT or simplified and of agriculture and livestock of IGIC , must be carried out, as a general rule, by submitting 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 2023, the sixth transitional provision of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24), allowed exercise the resignation or revocation of the resignation by extending the period from December 25, 2022 to January 31, 2023. However, the resignations or revocations presented for the year 2023, during the month of December 2022, prior to the start of the previously indicated period, were understood to have been presented during the business period. However, taxpayers may modify the option exercised during the month of December, if applicable, within the period between December 25, 2022 and January 31, 2023.

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.

Tacit resignation

Regulations: Art. 33.1 b) Regulation Personal Income Tax .

See also art. 5 Order HFP /1172/2022, of November 29 ( BOE of December 1)

The waiver 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 estimation method. 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 or exceptionally for 2023, within the extended period indicated above.

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.