Scope of application of the simplified system

The simplified regime applies, unless waived in a timely manner, to those who meet the following requirements:

1. That they are natural persons or entities subject to the income attribution regime in the Personal Income Tax, provided that in the latter case, all of their partners, heirs, commoners or participants are natural persons.

2. That they carry out any of the activities included in the Ministerial Order that regulates this regime, provided that, in relation to such activities, they do not exceed the limits established for each of them by the Ministry of Finance and Public Administration.

3. Their income volume in the previous year does not exceed any of the following amounts:

   • For all its activities, except agricultural, forestry and livestock, 250,000 euros per year.

     For these purposes, all transactions will be taken into account, regardless of whether or not there is an obligation to issue an invoice.

   • For all agricultural, forestry and livestock activities determined by the Ministry of Finance and Public Administration, 250,000 euros per year.

     For these purposes, only those operations that must be recorded in the Registration Books will be computed.

4. That the volume of acquisitions and imports of goods and services for all economic activities carried out, excluding those related to fixed assets, does not exceed 250,000 euros ( VAT excluded). Within this limit, subcontracted works and services will be taken into account and acquisitions of fixed assets will be excluded.

5. That he has not given up on his application.

6. That you have not waived or are not excluded from the objective estimate in the IRPF .

7. That none of the activities carried out by the taxpayer are directly estimated in personal income tax or in any of the VAT regimes that are incompatible with the simplified one. For these purposes, the activities covered by REAGP and the special regime of the equivalence surcharge are compatible.