Economic activities carried out directly by individuals
- Circumstances that must occur for the application of the objective estimation method
- 1. Activities included in the list contained in Order HFP/1172/2022, of November 29
- 2. Waiver of the application of the objective estimation regime and the special simplified regime of VAT or IGIC
- 3. Causes for exclusion from the objective estimation method
- Consequences of the exclusion of the objective estimation method