Normal direct assessment

The direct estimation method, normal form, is applied (box 608 “Inclusion” ) to personal income tax payers who carry out business or professional activities, provided that they do not determine the income by the objective estimation method, nor by the direct estimation method in its simplified form, either by waiver or exclusion.

Taxpayers will determine the net income of all the activities they carry out using the same system and the same method, except in the case of starting a new activity during the year when another activity is already being carried out.

Box 617 “Deregistration” will be used to record the withdrawal from this method of estimating returns.