Waiver of the simplified system

As a general rule, the waiver of the simplified regime must be made at the time of submitting the declaration of commencement of the activity (in which case, the waiver takes effect from the start of the activity), or in the month of December prior to the calendar year in which it must take effect, by submitting the corresponding census declaration.

The resignation will also be deemed to have been made when the self-assessment for the first quarter of the year is submitted on time, applying the general regime. In the event of starting an activity, the waiver will be deemed to have been made if the general regime is applied in the first self-assessment submitted on time after the start of the activity.

However, the period for renouncing the simplified regimes and those of agriculture, livestock and fishing and the revocation thereof, which must take effect for the year 2023, is from December 25, 2022 to January 31, 2023 .

Renunciations and revocations submitted for the year 2023 to the simplified special regimes and those of agriculture, livestock and fishing during the month of December 2022, before December 25, 2021 , are understood to be submitted within the valid period, and the option made may be modified within the period mentioned in the previous paragraph.

The resignation takes effect for a minimum period of three years and will be deemed to be tacitly extended in the following years, unless it is revoked in the month of December prior to the calendar year in which it must take effect.

When the entrepreneur or professional was carrying out an activity covered by the simplified regime and during the year begins another activity that is eligible for said regime, or for the special regime for agriculture, livestock and fishing, the renunciation of the special regime corresponding to this last activity will not have any effect for that year with respect to the activity that was previously carried out.

If in the year immediately preceding the year in which the waiver of the simplified regime should take effect the limit determining its scope of application is exceeded, said waiver shall be deemed not to have been made.