Personal Income Tax modules
We tell you about the characteristics of this method of determining performance.
Incompatibilities between schemes
When determining income from one of your activities in direct estimation, you must determine the income from all the activities you carry out using this method (even if some may be in modules).
Exception
If the activities you perform are subject to objective estimation and you start an activity that is not included or for which you renounce this approach, objective and direct estimation will apply simultaneously until the end of the year. The incompatibility shall take effect the following year.