Waiver of the simplified direct estimation method

The waiver of the simplified form of the direct estimation method must be made by submitting the corresponding census declaration (box 610 “ Waiver ”), during the month of December prior to the start of the calendar year in which it must take effect. In the event of starting an activity, the resignation will be made using the census start declaration.

The resignation will be for a minimum of three years. After this period, it will be understood to be tacitly extended for each of the following years in which the modality could be applicable, unless it is revoked within the period provided for in the previous paragraph box 611)

The waiver will mean that the taxpayer will determine the net income of all his economic activities during the following three years using the normal method (box 608) of the direct estimation method.

In the case of entities in attribution of income , the waiver of the modality must be made by all partners, heirs, commoners or participants, using page 8 of form 036. The revocation of the waiver of the modality will be communicated by the entity by submitting the corresponding form 036, although, in this case, it will not be necessary for the “list of partners, members or participants” section on page 8 to be signed by all, it being sufficient for the declaration to be signed by any of them. See section “ resignations and revocations ” in chapter 12 “List of partners, members or participants” of this guide.