Waiver of the simplified system

In general, the waiver of the simplified regime must be made at the time of filing the declaration of the start of the activity (in which case , the waiver takes effect from the start of the activity), or in the month of December prior to the calendar year in which it must take effect, by filing the corresponding census declaration.

The waiver will also be understood as being made when the self-assessment for the first quarter of the year is filed in due time, applying the general regime. In the event of starting the activity, the waiver will be understood to be made if the general regime is applied in the first self-assessment filed.

The waiver takes effect for a minimum period of three years and will be considered tacitly extended in the following years, unless it is revoked in the month of December prior to the calendar year in which it must have effects.

However:

1. Taxpayers who have waived the simplified regime for 2020 may opt for this regime in the 2021 and 2022 financial years.

2. Taxpayers who have waived the simplified regime for 2021 may re-determine the VAT payments for this regime in 2022.

When the employer or professional becomes active under the simplified regime and another person eligible for the scheme will start during the year, or in addition to the special regime for agriculture, livestock farming and fishing, the waiver of the special regime corresponding to this last activity will not have any effect for that year with regard to the activity previously carried out.

If, in the year immediately prior to the year in which the waiver of the simplified regime should have effect, the limit established in its scope of application is exceeded, such waiver shall be deemed not made.