Waiver of the simplified system

As a general rule, the waiver of the simplified regime must be made at the time of submitting the declaration of commencement 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 submitting the corresponding census declaration.

The resignation will 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 regime. In the event of starting an activity, the resignation will be deemed to have been made if the general regime is applied in the first self-assessment submitted.

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

However:

1. Taxpayers who have renounced the simplified regime for the 2020 financial year may opt for said regime in the 2021 and 2022 financial years.

2. Taxpayers who have renounced the simplified regime for fiscal year 2021 may re-determine the VAT installments for said regime in fiscal year 2022.

When the entrepreneur or professional was carrying out an activity covered by the simplified regime and during the year begins another activity that is eligible for said regime, or for the special regime for agriculture, livestock and fishing, the renunciation of the special regime corresponding to this last activity will not have any effect for that year with respect to the activity that was previously carried out.

If in the year immediately preceding the year in which the waiver of the simplified regime should take effect the limit determining its scope of application is exceeded, said waiver shall be deemed not to have been made.