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 PIT and the simplified regime of VAT for 2025, it may be exercised until December 31, 2024, by submitting the corresponding census declaration.

However, the waiver of the objective estimation method will also be understood to have been made. PIT when the declaration of the first fractional payment of 2025 is submitted within the regulatory period using the direct estimation method. Likewise, the waiver of the simplified regime of VAT It will be understood to have been made with the submission within the regulatory period of the declaration-settlement of the first quarter by 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 fee for current operations of VAT for those activities carried out in the municipal areas affected by the DANA that took place between October 28 and November 4, 2024.