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To whom it applies

We tell you about the application of the objective estimation in Personal Income Tax and the simplified VAT system

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For Personal Income Tax

You can apply the objective estimation method provided that:

  • The activity you carry out is included in the Order that develops this system.

  • You have not waived your application.

  • There are no incompatibilities with other performance measurement methods.

  • You have not renounced or are excluded from the simplified VAT or IGIC regime.

  • You have not renounced the REAGP , nor the IGIC agriculture and livestock regime.

  • Do not carry out activities wholly or partly outside Spanish territory except: urban collective and passenger transport by road, autotaxis, road haulage and removals.

  • Do not exceed the specific quantities established by the Order for each activity.

  • The volume of full returns in the immediately preceding year does not exceed:

    • €150,000 for all your economic activities, except agriculture, livestock and forestry. All operations are taken into account, irrespective of whether there is an obligation to issue an invoice.

    • €75,000 taking into account the transactions for which you are obliged to issue an invoice.

    • €250,000 for all the agricultural, livestock and forestry activities.

    For the years 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023 and 2024 the limits of €150,000 and €75,000 become €250,000 and €125,000 respectively.

    Not included in income: current subsidies, capital subsidies, compensation, VAT and, where applicable, equivalence surcharge.

  • For these years, the volume of purchases of goods and services in the immediately preceding year does not exceed €250,000. Acquisitions of fixed assets are not included.

For the purposes of the objective estimate in the Personal Income Tax to determine the volume of gross income, purchases and specific magnitudes, you will compute not only the operations corresponding to the activities you carry out, but also those corresponding to the activities carried out by your spouse, descendants and ascendants, and by the entities in income attribution in which any of you participate, provided that:

  • the activities you carry out are identical or similar (they are classified in the same group of IAE )

  • there is a common management, sharing material and human resources

In the case of entities under the income allocation system, you will calculate not only the operations corresponding to the activities of the entity, but also those corresponding to the activities carried out by its partners, heirs, joint owners or participants; their spouses, descendants and ascendants; as well as by other entities in income allocation in which any of the above have a shareholding, provided that the aforementioned circumstances are met.