Exclusion of the simplified direct estimation method

It will be determining cause for from the simplified form of the direct estimation method (box 612 “ Exclusion ”) to have exceeded in the immediately preceding year the limit of euros per year in the amount of .

The exclusion will produce effects from the beginning of the year immediately following the year in which said circumstance occurs.

The exclusion of the simplified form of the direct estimation method will mean that the taxpayer will determine during the three years the net of all its economic activities using the normal form of this method (box 608)