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Practical guide for completing census form 036

Box 614

However, when an economic activity is started during the year for which this modality is renounced (box 610), the incompatibility referred to in the previous paragraph will not take effect for that year with respect to the activities that were previously carried out. In this case, in box 614 you will enter the group or heading/section of the IAE or the code of those activities to which you will continue to apply the simplified modality until the end of the tax period.

Box 614 contemplates a case similar to that of box 613, although in this case it starts with the exercise of an activity under the simplified direct estimation regime and the start of a new one in which the simplified direct estimation is waived, which means that from the following year, to determine the performance in all cases, the normal direct estimation would be applied. The activity that was in simplified direct estimation will continue to be so until the end of the fiscal year, but it is necessary to identify which activity it is through its code IAE or, where applicable, the activity code if it does not have an applicable code IAE .

Entities in the income allocation system

The simplified form of the direct estimation method will be applicable (box 609 “ Inclusion ”) for determining the net income of the economic activities developed by the entities under the income attribution regime , provided that:

  1. All its partners, heirs, commoners or participants are natural persons who pay this Tax.
  2. The entity meets the requirements defined by regulation.

The application of this modality will be carried out regardless of the circumstances that occur individually in the partners, heirs, commoners or participants .

The net income will be attributed to the partners, heirs, commoners or participants, according to the rules or agreements applicable in each case and, if these are not reliably recorded by the Administration, it will be attributed in equal parts.