Box 613

Box 613 will only be completed in a census modification declaration, since it is based on a situation in which an economic activity was already being carried out to which the objective estimation regime was applied. In this case, what happens is that the taxpayer starts a new activity not included in modules, which means that he is excluded from the system, or included but with the waiver of the application of the objective estimate. In these cases, the activity that was in modules will continue to be so until the end of the tax period, 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 .