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Revocation: 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

Settled doctrine High confidence 13 rulings · 2014–2026

Current position

The revocation of the waiver of the objective estimation method must be submitted during the month of December of the year preceding the one in which it is to take effect. This procedure must be carried out using the census declaration form, according to the IRPF (Personal Income Tax) Regulations. Tacit revocation through the submission of installment payments is not permitted.

The DGT's position is stable regarding the impropriety of tacit revocation and the necessity of performing it in December. The doctrine has moved from specifying the deadlines and the impossibility of the tacit route to specifying the census declaration form as the mandatory means for its formalization.

Turning points

  1. V3072-20

    Establishes that the waiver of the simplified modality obliges the taxpayer to maintain the normal modality unless it is revoked in December, with a minimum effect of three years.

  2. V0760-26

    Determines that the revocation must be carried out obligatorily through the census declaration form, in accordance with the IRPF Regulations.

Analysis based on 10 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13

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