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Practical Handbook VAT 2021

Waiver of the simplified system

In general, the renunciation of the simplified regime must be made at the time of filing the declaration of commencement of the activity (in which case, the renunciation takes effect as soon as the activity commences), or in the month of December prior to the calendar year in which it is to take effect, by filing the corresponding census declaration.

Exceptionally, the deadline for renouncing the special simplified regime for the 2021 financial year is from 24 December to 31 January 2021.

Resignations and revocations submitted for the year 2021 during the month of December 2020, prior to 24 December, shall be understood to have been submitted during the working period, and the option made within the period mentioned in the previous paragraph may be modified.

The waiver shall also be deemed to have been made when the self-assessment for the first quarter of the year is submitted on time, applying the general system.In the event of starting up a business, the waiver shall be deemed to have been made if the general system is applied in the first self-assessment submitted.

The waiver shall be effective for a minimum period of three years and shall be tacitly renewed for the following years, unless it is revoked in the month of December preceding the calendar year in which it is to take effect.


  1. Taxpayers who have opted out of the simplified regime for 2020 will be able to opt for the simplified regime in 2021 or 2022.

  2. Taxpayers who renounce the simplified regime for the tax year 2021, will be able to redetermine the net income from their economic activity under these regimes in the tax year 2022.

When the entrepreneur or professional has been carrying out an activity covered by the simplified regime and during the year starts another activity that may be covered by this regime, or by the special regime for agriculture, livestock farming and fishing, the renunciation of the corresponding special regime for the latter activity shall not have effects for that year with respect to the activity that was carried out previously.

If in the year immediately prior to that in which the renunciation of the simplified system should take effect, the limit determining its scope of application is exceeded, the renunciation shall be deemed not to have been made.