Order HAC/1347/2024, of November 28, was published in the BOE of November 30, by which the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax are developed for the year 2025.

The period of waiver or revocation of the objective estimation method of IRPF and the simplified regime of VATfor 2025 may be exercised until December 31, 2024 by submitting the corresponding census declaration.

However, the objective estimation method of IRPF will also be deemed to have been waived when the declaration of the first fractional payment of 2025 using the direct estimation method is submitted within the regulatory period. Likewise, the waiver of the simplified regime of VATwill be understood to be carried out with the presentation within the regulatory period of the declaration-settlement of the first quarter under the general regime of VAT.

Likewise, this Order incorporates the provisions of Royal Decree-Law 6/2024, regarding the 25% reduction in the performance of modules and the accrued quota for current operations of VATfor those activities carried out in the municipal terms affected by the DANA that took place between October 28 and November 4, 2024.