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Systems to determine the income of the economic activity

Which methods you can use, which are incompatible, when you are excluded and which you can renounce

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Exclusion

The following are all grounds for exclusion:

  • Exceeding the specific limits and magnitudes established by the Order on modules for each activity.

  • Exceeding the limits set out in terms of total income or purchase volume.

  • Performing the activity in full or in part outside Spanish territory, with the exception of collective urban and passenger road transport, taxis, road freight transport and removal services.

  • Calculating the income from any of your activities using direct estimation.

  • Be excluded from the simplified regime of VAT or the IGIC

Consequences of exclusion

Entitlement in the following three years to simplified direct assessment when the requirements of this modality are met.

You will be excluded when in the preceding year, the net turnover for all your activities combined exceeds €600,000.

Consequences of exclusion

Entitlement in the following three years to normal direct estimation.