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A query was raised regarding the exclusion period from the simplified direct estimation method for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) clarifies that exclusion due to exceeding limits mandates the application of the normal method for three consecutive years.
Question posed: A consultation is made regarding the exclusion period from the simplified regime of direct estimation of economic activity income.
The waiver or exclusion from the simplified regime implies that the taxpayer shall determine the net income from all their activities under the standard regime for the following three years. After this period, it is possible to return to the simplified regime if the limits are met in the immediately preceding year and no waiver is made. It is not necessary that the limit is not exceeded during the three-year period; it is sufficient that in the final year of said period, the turnover is below the threshold.
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