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

Express resignation

Regulations: Articles 33.1 a) and 4 Regulation IRPF . See also arts. 1 and 2 Order HFP /1172/2022, of November 29 ( BOE of December 1)

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 2023, the sixth transitional provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24), allowed exercising the waiver or revocation of the waiver by extending the term from December 25, 2022 to January 31, 2023. However, resignations or revocations submitted for the year 2023, during the month of December 2022, prior to the start of the previously indicated period, were understood to have been submitted during the valid 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 waiver must be submitted using form 036 for the census declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents or form 037 for the simplified census declaration of registration, modification and deregistration in the aforementioned Census of entrepreneurs, professionals and withholding agents, approved by Order EHA/1274/2007, dated April 26.

Tacit resignation

Regulations: Art. 33.1 b) Regulation Income Tax . See also art. 5 Order HFP /1172/2022, of November 29 ( BOE of December 1)

The objective estimation method is deemed to have been waived by submitting within the statutory period (until April 20) the declaration corresponding to the fractional payment of the first quarter of the calendar year in which it must take effect in the manner provided for the direct estimation system.

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 IRPF

The waiver of the objective estimation method in relation to any activity means, for the purposes of Personal Income Tax , that the taxpayer is compulsorily subject to the direct estimation method, in the corresponding modality, to determine the net income 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 may be applicable, unless the waiver is formally revoked in the month of December prior to the start 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 determining its scope of application are exceeded, said waiver will be deemed not to have been submitted.