Census Modifications

Yes, except for those who carry out agricultural, livestock, forestry activities and professionals, who are not required to make split payments if in the previous calendar year at least 70 percent of the income from their activity was subject to withholding or payment on account.

Yes, they must submit a census declaration, form 036, to communicate registration in the direct estimation regimes, normal or simplified modality, and objective estimation in the IRPF , and in the obligation to make fractional payments and their date.

No, the split payment will be made by each of the partners, heirs, commoners or participants in proportion to their participation in the entity's profit.

Yes, they must submit a census declaration, form 036, to report their registration in the obligation to make fractional payments for being members of entities under the income attribution regime and its date.

It will be an economic activity if it has at least one person employed with a full-time employment contract.

Yes, you must determine the performance of your activity using the direct estimation regime, normal or simplified modality, and the general regime of VAT, and submit a census declaration, form 036, to communicate the registration in the obligations.

No, they will determine the net profit of all the activities they carry out using the same system and the same method, except in the case of starting a new one during the year, when another activity is already being carried out.

As long as all its partners, heirs, commoners or participants are natural persons who pay this Tax, and the entity meets the requirements defined by regulation.

Yes, it must be done by submitting the census declaration, form 036, to communicate the resignation 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 waiver will be effective for a minimum period of three years, after which period it will be understood to be tacitly extended for each of the following years in which the modality may be applicable, unless in the month of December prior to the year in which it must take effect it is revoked , by submitting the census declaration, form 036, to communicate the revocation of the waiver.

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.

It must be carried out by all partners, heirs, commoners or participants, by submitting the census declaration, form 036.

The entity itself by submitting the census declaration, form 036, and it will not be necessary for it to be signed by all of them, it being sufficient that the declaration be signed by any of them.

The reason for exclusion will be having exceeded the limit of 600,000 euros per year in the amount of turnover in the immediately preceding year, which will be communicated by submitting the census declaration, form 036, indicating the reason for submission as the exclusion and its date.

The exclusion will produce effects from the beginning of the year immediately following the year in which said circumstance occurs.

The exclusion will mean that the taxpayer will determine the net income of all his economic activities during the following three years using the normal method of this method, which will be communicated by submitting the census declaration, form 036, indicating the reason for exclusion from this method and its date.

Yes, by submitting a census declaration, form 036.

You must resign in the month of December prior to the calendar year in which it must take effect, or, in the case of starting the activity, before the start, by submitting a census declaration, form 036.

No, you can make a tacit waiver if you submit the split payment for the first quarter of the calendar year on time using form 130, provided for the direct estimation method of IRPF . If the activity is started, it will be tacitly renounced by presenting form 130 for the first quarter of the activity.

It will be effective for a minimum of 3 years. After this period, it will be understood to be tacitly extended for each of the following years in which it is applicable, unless it is revoked in the month of December prior to the year in which it is to take effect.

It will determine the net performance of all its activities using the normal method of direct estimation.

This involves inclusion in the simplified form of the direct estimation method of IRPF if the requirements established for this form are met, unless it is waived.

The resignation will be formulated by all partners, heirs, commoners or participants, presenting the census declaration, form 036, 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.

When it exceeds the volume of gross income or purchases of goods and services established by law and regulation, when the activity is carried out outside the spatial scope of application of IRPF or when it exceeds the limits established in the Ministerial Order for the development of this regime.

Exclusion will entail inclusion in the simplified form of the direct estimation method for the following 3 years, unless it is waived, and will be communicated by submitting the census declaration, form 036, indicating the exclusion of this method and its date as the reason for submission.