Simplified regimeSkip information index
Who is applicable for the simplified regime?
The simplified regime is applied to all those who meet the following requirements:
They are individuals or enterprises using the income allocation regime with Personal Income Tax, provided that, in the latter case, all partners, heirs, co-proprietors or stakeholders are individuals.
That each of its activities is included in the Order implementing this regime and that the established specific scales are not exceeded.They can be consulted on the right.
Their income volume in the previous year does not exceed any of the following amounts:
250,000 euros for the total of all economic activities, excluding agricultural, forestry or livestock farming activities.
250,000 euros for the total of all agricultural, forestry and livestock farming activities.
When an activity has been started in the previous year, the volume of revenue is raised for the year.
- The volume of acquisitions or imports of goods and services in the previous financial year, excluding acquisitions of fixed assets, does not exceed 250,000 euros per year (excluding VAT).
If the activity was started, the volume of purchases is raised for the year.In the case of subcontracted works and services, the amount thereof will be taken into consideration for calculating this limit.
That the tax-payer has not waived the regime.
They have not waived or are not exempt from the objective estimate in Personal Income Tax.
That no activity carried out by the taxpayer uses the direct estimate method in their Personal Income Tax (IRPF) or any of the VAT regimes that are incompatible with the simplified regime.They are only compatible with the special regimes for agriculture, livestock farming and fishing, with additional VAT and with certain activities (transactions exempt from article 20 of the Value Added Tax Law and the leasing of property that do not involve the execution of an economic activity).
Waiving the objective estimate system for personal income tax for 2021 will not impede the reapplication of the simplified system in 2022.
If you waived your right in 2020 to apply the VAT system, either tacitly by presenting the income tax instalment payment (form 130) and form 303, applying the general VAT system in the first quarter, or later, expressly (with the start of the activity), you may apply both systems again in 2021 or 2022.
A new deadline is set for 2022 for submitting waivers or revocations in the objective personal income tax assessment method, the special simplified VAT system, and the special VAT system for agriculture, livestock farming and fishing:from 29 December 2021 until 31 January 2022.
Waivers and revocations already submitted in December are understood to be submitted during the working period but may be modified until 31 January 2022.