Self-employed workers may apply the objective estimation method in new activities after the exclusion period

The objective estimation regime, commonly known as modules, presents specific restrictions for those taxpayers who have previously operated under the direct estimation method. One of the most frequent doubts among self-employed professionals is whether the incompatibility between both systems persists permanently or if it is possible to return to the objective method when undertaking a new economic activity.

What the DGT has resolved

The Dirección General de Tributos (DGT) has clarified that the incompatibility between direct and objective estimation entails an exclusion from the objective method for a period of three years. However, this impediment is not perpetual. The body establishes that if, upon starting a new activity, the three-year period since the initial incompatibility arose has already elapsed, the cause for exclusion ceases to have effect.

In this scenario, the taxpayer regains the possibility of applying the objective estimation in their new activity, provided that the exclusionary limits established for the corresponding fiscal year are respected, in accordance with current regulations.

What it means for you

If you are a professional who has paid taxes through direct estimation and wish to start a new economic activity, you must verify the timeline of your previous tax situation. If the transition to the direct regime occurred more than three years ago, the barrier preventing you from accessing the modules has disappeared.

This allows for greater flexibility in the tax management of new projects, allowing you to choose the method for calculating yields that best fits the new economic reality, provided that the requirements of Order HAC/1347/2024 and Royal Decree 439/2007 are met.

What is advisable to do

Before registering a new activity under the objective estimation regime, it is necessary to carry out the following checks:

• Verify the origin of the incompatibility: Identify the exact date on which the direct estimation method began to be applied.
• Confirm compliance with the period: Ensure that the three-year exclusion period required by the regulations has elapsed.
• Check income limits: Validate that the new activity does not exceed the maximum caps permitted for the objective method.

Each tax situation is unique, so it is recommended to assess your particular case to ensure compliance with the technical requirements.