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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

3.2 Waiver

Taxpayers who meet the requirements to apply the simplified direct estimation method or the objective estimation method may waive its application by submitting the form 036 or 037 of the census declaration.

When you should resign: during the month of December preceding the calendar year in which it is to take effect. 

For the 2023 fiscal year, the period for resignation, as well as the revocation thereof, will run from December 25, 2022 to January 31, 2023.

Resignations and revocations submitted for the year 2023 during the month of December 2022, prior to the start of the period provided for in the previous section, shall be deemed to have been submitted during the valid period. However, taxpayers who have waived or revoked their waiver within this period may modify their option from January 1 to January 31, 2023.

For the 2024 fiscal year, the period of resignation, as well as its revocation, will run from December 29, 2023 to January 31, 2024.

Resignations and revocations submitted from December 1 to December 28, 2023 will be deemed to have been submitted during the business period. However, taxpayers who have waived or revoked the waiver within this period may modify their option from December 29 to January 31, 2024.

In case of starting the activity, the resignation must be submitted before the start.

The objective estimation method is also deemed to have been waived if the installment payment for the first quarter of the calendar year is submitted on time, using form 130 , provided for the direct estimation method (tacit waiver). If the activity is started, it will be tacitly renounced by presenting the form 130 of the first quarter of the activity.

The resignation will be effective for a minimum of 3 years . After this period, it will be understood to be tacitly extended for each of the following years in which it is applicable, unless it is revoked in the month of December prior to the year in which it is to take effect.

The renunciation of the objective estimation method in Personal Income Tax and the subsequent revocation referred to in the previous paragraphs will have the same effects with respect to the special simplified and agricultural regimes of VAT .

The waiver of the simplified direct estimation method means that the taxpayer will determine the net income of all its activities using the normal form of the direct estimation method.

The waiver of the objective estimation method implies inclusion in the simplified form of the direct estimation method if the requirements established for this form are met, unless it is waived.