Waiver of the simplified system

In general, 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 should take effect, through the presentation of 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 the start of activity, the resignation will be deemed to have been made if the general regime is applied in the first self-assessment submitted within the deadline after the start of the activity.

However, the period for waiving the simplified and agriculture, livestock and fishing regimes and the revocation thereof, which must take effect by the year 2023, is from December 25, 2022 until January 31, 2023 .

The resignations and revocations presented for the year 2023 to the special simplified and agriculture, livestock and fishing regimes during the month of December 2022, prior to December 25 December 2021 , are understood to be presented in the business period, and the option made within the period mentioned in the previous paragraph may be modified.

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

When the businessman or professional has been carrying out an activity covered by the simplified regime and begins during the year another susceptible to benefiting from said regime, or the special regime for agriculture, livestock and fishing, the renunciation of the corresponding special regime for this last activity will not have effects for that year with respect to the activity that had been carried out previously.

If in the year immediately preceding the year in which the waiver of the simplified regime should take effect the limit that determines its scope of application is exceeded, said waiver will be deemed not to have taken place.