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Personal Income Tax modules

We tell you about the characteristics of this method of determining performance.

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Renunciation

As it is a voluntary method, you can opt out of its application:

  • By submitting a census declaration with Form 036 or 037 (express waiver).

    • As a general rule, during the month of December prior to the beginning of the calendar year in which it must take effect. 

      For the year 2024, the general deadline is extended until January 31, 2024.

    • If you start a new activity, at the time of submitting the corresponding census declaration; that is, before the actual start of the activity.

  • Or by submitting the split payment for the first quarter of the year or, where applicable, for the first quarter corresponding to the start of the activity with Form 130 (tacit waiver).

Consequence of resignation in an activity

  • All the activities you carry out are subject to simplified direct estimation as long as you meet the requirements of this modality.

  • It is effective for a minimum period of 3 years. Once this period has ended, it is understood to be tacitly extended for each of the following years in which it is applicable.

If you want to return to objective estimation, after those years, you must revoke the resignation. The revocation will be effective if you meet the requirements to be in objective estimation.

Exceptionally , the minimum period of 3 years that you must remain in direct estimation after renouncing the objective one does not apply to the 2020 or 2021 financial year. So that:

  • If you have waived the objective estimate for 2020, because you have submitted the fractional payment for the first quarter of 2020 using the direct estimate method (form 130) or because you have opted for the direct estimate in the census declaration of the start of activity from April 1, 2020, you can return to the objective estimate for the 2021 or 2022 financial year.

    To return to objective estimation, you will have to revoke the waiver expressly (the deadline established in general terms was extended until January 31, 2021) or, tacitly, by submitting the fractional payment for the first quarter of 2021 in the manner established for the objective estimation method (form 131).

  • If you have expressly waived the objective estimate for 2021 or by submitting the split payment for the first quarter of the 2021 financial year using the direct estimate method (form 130), you can re-determine the performance in objective estimation for the 2022 financial year.

    To return to objective estimation, you must revoke the waiver expressly or tacitly by submitting the fractional payment for the first quarter of fiscal year 2022 in the manner established for objective estimation (form 131).

Revocation of resignation

Reversing a previous waiver involves reapplying the objective estimate where possible.

Revoke the resignation with a census declaration. Submit it within the same timeframe as the resignation