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Practical guide for completing census form 036

Waiver of the objective estimation method

The waiver of the objective estimation method (box 605 “ Waiver ”) may be made:

  • During the month of December prior to the beginning of the calendar year in which it must take effect. In the event of starting an activity, the resignation will be made at the time of submitting the census declaration of starting the activity.
  • The objective estimation method will also be deemed to have been waived when the declaration corresponding to the fractional payment for the first quarter of the calendar year in which it is to take effect is submitted within the regulatory period in the manner provided for the direct estimation method. In the event of the start of an activity, the resignation will be deemed to have been made when the fractional payment corresponding to the first quarter of the activity is made within the regulatory period in the manner provided for the direct estimation method.

The waiver of the method, in the case of entities under the income attribution regime , will be formulated by all partners, heirs, commoners or participants using page 8 of form 036. In this regard, see the provisions for resignations and revocations in chapter 12 “List of partners, members or participants” of this guide.

The waiver of the objective estimation method will entail the inclusion in the scope of application of the simplified form of the direct estimation method (box 609), provided that the requirements established by regulation are met.

The resignation will be effective for a minimum period of three years. After this period, it will be understood to be tacitly extended for each of the following years in which the objective estimation method could be applicable, unless during the month of December prior to the beginning of the calendar year in which it must take effect, it is revoked (box 606)

However, if in the year immediately preceding the year in which the waiver of the objective estimation method must take effect, the limits that determine its scope of application are exceeded, said will be deemed not to have been .

Waiving the simplified special regime or the special regime for agriculture, livestock and fishing of the Value Added Tax will entail waiving the objective estimation method (box 605) for all economic activities carried out by the taxpayer.

Waiving the simplified special regime or the special regime for agriculture and livestock of the Canary Islands General Indirect Tax will entail waiving the objective estimation method for all economic activities carried out by the taxpayer.