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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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Renunciation

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

  • Submitting a census declaration with Form 036 (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 2026, you will have until February 2, 2026 to exercise this option. 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.

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

As it is a voluntary method, you can waive its application by submitting a census declaration with Form 036 (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.

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

Consequence of resignation in an activity

  • All the activities you carry out are subject to normal direct estimation.

  • 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.

To return to simplified direct tax, after those years, you must revoke the resignation. The revocation will be effective if you meet the requirements to be in simplified status.

Revocation of resignation

Revoking a previous waiver means you will be able to reapply the simplified direct estimate if you meet the requirements.

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