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A taxpayer inquired whether they could revoke, in 2014, the renunciations to the simplified VAT regime and the objective estimation method made in 2012. The Directorate General for Taxes (DGT) ruled that the renunciation of the objective estimation method is binding for a minimum period of three years.
Question posed: Whether it is possible in December 2014 to revoke said waivers and return to the regimes to which the waiver was submitted in November 2012.
The waiver of the objective estimation method for Personal Income Tax (IRPF) has effects for a minimum period of three years according to the IRPF Regulations. Since the waiver submitted in November 2012 took effect for the 2013 tax period, it cannot be revoked for the 2013, 2014, and 2015 periods. Due to the coordination between both regimes, the simplified special VAT regime also cannot be applied during those periods.
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