Census Modifications
Skip information indexData relating to Value Added Tax
Yes, you only have to take into account the incompatibilities of the simplified regime.
The general regime that is applicable, when none of the special regimes apply, they are waived or excluded.
Farmers and stockbreeders pay tax under the agriculture, stockbreeding and fishery special scheme or under the simplified scheme unless they are excluded or they reject it, in which case they will pay tax under the general scheme.
Industrial businesses and wholesale traders pay tax under the general scheme, unless they can pay tax under the simplified scheme.
Retail traders in general, if they meet the necessary requirements, are obligatorily taxed under the equivalence surcharge regime, otherwise, they will do so under the general regime. In some cases, they can pay tax under the simplified scheme.
Entrepreneurs in the service sector can pay taxes in the general regime or in the simplified regime in some cases.
Professionals, artists and athletes shall pay tax under the general scheme.
You can only be at the same time, for other activities you carry out, in the special regime of the equivalence surcharge (mandatory regime) and/or in the special regime for agriculture, livestock and fishing, as long as you do not renounce the latter.
If you begin another activity to which the general regime is applicable, you may continue paying taxes under the simplified regime during the calendar year in which the new activity begins.
Only during the calendar year in which the new activity begins will you continue to pay taxes for the activity that you already carried out in the simplified regime.
Only during the calendar year in which the new activity began, will the simplified taxation be maintained for the activity carried out.
The formal obligations to declare the beginning, modification or cessation of the operations included in this regime will be fulfilled electronically.
Yes, through form 039 in the month of December prior to the year in which they are applied.
No. In order for it to be in the simplified VAT regime it must be, for the same activity, in the objective estimation regime of Personal Income Tax .
No. The activity that is taxed in an objective estimate of Personal Income Tax can only be taxed in VAT in these three special regimes: the simplified one, the equivalence surcharge or the agriculture, livestock and fishing one.
No, it means the exclusion of the objective estimate in Personal Income Tax . And vice versa too.
Yes, you must submit a census declaration, form 036 or 037, to only communicate your registration in the general VAT regime.
Yes, it will not mean exclusion from the simplified regime.