Waiver or exclusion of the simplified modality
• Waiver of the simplified modality and revocation of the waiver
Regulations: Art. 29.1 Regulation PIT
As indicated, the simplified direct estimation method is a voluntary method, which implies that the taxpayer can renounce the application of it to determine the net return of its economic activities. .
The resignation must be made during the month of December prior to the beginning of the calendar year in which it must take effect. In the year in which the activity begins, the resignation must be made prior to the actual exercise of the activity.
Once submitted, the resignation will be 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 modality could be applicable, unless it is revoked within the period mentioned above .
Both the resignation and its revocation will be carried out in the corresponding census declaration, in accordance with the provisions of articles 9 and following of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27 ( BOE of September 5).
The declaration may be submitted using a single census declaration form 036 approved by Order EHA/1274/2007, of April 26 (BOE of May 10), most recently amended by Order HAC/1526/2024, of December 11 (BOE January 9).
Please note that from February 3, 2025, as a result of the development of new census assistance tools and the improvement in completion assistance programs, the simplified census declaration (form 037) is eliminated, as it is understood that the simplification that this form represented in the presentation of census declarations for registration, deregistration and modification in the census of entrepreneurs, professionals and withholding agents can be offered through form 036 itself. See the Order for these purposes HAC/1526/2024, of December 11 (BOE January 9).
• Exclusion of the simplified modality
Regulations: Art. 29.2 RegulationPIT
The exclusion of the simplified modality occurs due to the fact that the net amount of the business figure corresponding to the set of activities carried out by the taxpayer exceeds the amount of 600,000 euros per year .
The exclusion will take effect from the beginning of the year immediately following the year in which said circumstance occurs. Consequently, in the year in which the amount of 600,000 euros per year is exceeded, the simplified form of the direct estimation method is used.
• Consequences of waiving or excluding the simplified modality
Regulations: Art. 29.3 RegulationPIT
The waiver or exclusion of the simplified modality has as a consequence that the net income of all economic activities developed by the taxpayer must be determined for a minimum period of the following three years by the normal modality of this method .