Doctrine by topic · DGT Observatory

Simplified Special Regime: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 46 rulings · 2014–2023

Current position

Natural persons taxed under the objective estimation method for Personal Income Tax (IRPF) and under the simplified special regime for Value Added Tax (IVA) are excluded from the obligation to file the annual return of transactions with third parties (Form 390). This exclusion does not affect operations for which an invoice is issued. Furthermore, they must include the acquisition of goods and services in their registration book.

The DGT's position on the simplified special regime remains stable regarding the exclusion of activities such as VTC transport or vehicle rental with a driver. Recent rulings focus on operational aspects such as the annual return of transactions with third parties and the management of investment quotas.

Turning points

  1. V2900-23

    Clarifies the exclusion from the obligation to file the annual return of transactions with third parties for those taxed under the objective estimation method and the simplified regime.

Analysis based on 41 of 46 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0919-23 19 Apr 2023

Travel expenses not deductible if activity takes place at a fixed location

SG de Impuestos sobre el Consumo
régimen especial simplificadodeducción de cuotaslocal determinadotipo impositivo cero por cientogastos de desplazamiento LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V1153-22 26 May 2022

Requirement to include passive shareholder shares in Form 303 and submit Form 349

SG de Impuestos sobre el Consumo
régimen especial simplificadoinversión del sujeto pasivoadquisiciones intracomunitarias de serviciosdeclaración recapitulativacuotas devengadas LIVA — Ley 37/1992 del IVA art. 123.Uno.ALIVA — Ley 37/1992 del IVA art. 123.Uno.B.2
Affects CompanyExpat · Non-residentIndividual

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