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 census declaration form 036 .

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

Taxpayers who wish to waive or revoke their waiver of the objective assessment regime for 2025 may exercise this option during December 2024. It will also be considered to have been made when the declaration corresponding to the fractional payment for the first quarter of 2025 is submitted within the regulatory period (April 1 to 21, 2025).

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.