Simplified direct assessment

Individuals

Taxpayers who carry out economic activities will determine the net income of all their activities using the simplified form of the direct estimation method (box 609 “ Inclusion ”), provided that they meet the following requirements :

Do not determine the net income of these activities by the objective estimation method (boxes 604 or 606)
The net amount of the turnover of all these activities does not exceed €600,000 in the immediately preceding year, considering all the activities carried out by the taxpayer. According to the Commercial Code, art. 35, as amended by Law 16/2007 art.1, turnover shall include the amounts from the sale of products and the provision of services or other income corresponding to the ordinary activities of the company, after deducting bonuses and other reductions on sales as well as Value Added Tax and other taxes directly related to the aforementioned turnover, which must be subject to assessment (box 612).
Do not give up this modality (box 610)

The net amount of turnover that is established as the limit for the application of the simplified form of the direct estimation method will have as a reference the year immediately preceding the one in which this form must be applied:

When no activity was carried out in the immediately preceding year, the net income will be determined by this modality for the first year of activity, unless it is renounced.
When an activity was started in the immediately preceding year, the net amount of the turnover will be increased to the year.

Taxpayers who determine the net income of any of their economic activities using the normal method of direct estimation (box 608) will determine the net income of all their activities using the normal method.