Census Modifications

Yes, you only have to take into account the incompatibilities of the simplified regime.

The general regime that is applicable, when none of the special regimes apply, they are waived or excluded.

Farmers and stockbreeders pay tax under the agriculture, stockbreeding and fishery special scheme or under the simplified scheme unless they are excluded or they reject it, in which case they will pay tax under the general scheme.

Industrial businesses and wholesale traders pay tax under the general scheme, unless they can pay tax under the simplified scheme.

Retail traders, in general, if they meet the necessary requirements, are required to pay taxes under the equivalence surcharge regime; otherwise, they must pay taxes under the general regime. In some cases, they can pay tax under the simplified scheme.

Business owners in the service sector can pay taxes under the general regime or under the simplified regime in some cases.

Professionals, artists and athletes shall pay tax under the general scheme.

You can only be simultaneously, for other activities you carry out, in the special regime of the equivalence surcharge (mandatory regime) and/or in the special regime of agriculture, livestock and fishing, provided that you do not renounce the latter.

If you start another activity to which the general regime is applicable, you may continue paying taxes under the simplified regime during the calendar year in which you start the new activity.

Only during the calendar year in which the new activity begins will you continue to pay taxes on the activity you were already carrying out under the simplified regime.

Only during the calendar year in which the new activity was started, will the simplified taxation for the activity carried out be maintained.

The formal obligations to declare the start, modification or cessation of operations included in this regime will be fulfilled electronically.

Yes, through form 039 in the month of December prior to the year in which they apply.

No. In order for it to be in the simplified VAT regime it must be, for the same activity, in the objective estimation regime of Personal Income Tax .

No. The activity that is taxed in an objective estimate of Personal Income Tax can only be taxed in VAT in these three special regimes: the simplified one, the equivalence surcharge or the agriculture, livestock and fishing one.

No, it implies the exclusion of the objective estimate in IRPF . And vice versa too.

Yes, you must submit a census declaration, form 036, to communicate only the registration in the general regime of VAT.

Yes, it will not mean exclusion from the simplified regime.