Incompatibilities generated by the simplified regime (modules)
The taxpayer who is under the simplified regime can only be at the same time, due to other activities he carries out, under the special regime of the equivalence surcharge (mandatory regime) and/or under the special regime of agriculture, livestock and fishing as long as he does not renounce the latter.
Consequently, a taxpayer cannot be in the simplified regime if he has any activity in the general regime, in the travel agency regime, in the used goods regime, in the investment gold regime, in the electronic services provided regime or in the special regime of the group of entities.
However, when a taxpayer who was carrying out a business activity under a simplified regime begins another activity to which the general regime or a special regime incompatible with the simplified regime is applicable, during the calendar year in which the new activity was started, he will continue to pay taxes, for the activity he was already carrying out, under the simplified regime.
Likewise, if the simplified regime is applicable to the new activity that you start and you renounce it, during the calendar year in which the new activity started you will continue to be under the simplified regime for the business activity that you were carrying out previously.