He Income Tax for natural persons (IRPF) and the Value Added Tax (IVA) They are two fundamental taxes in the field of economic activities. In the IRPF the methods of determining the performance of economic activities, According to the activity developed, They can be direct estimate or objective estimation (both incompatible with each other).
IRPF: Direct and objective estimate.
In Objective estimate The determination of net performance in the IRPF It is based on the application of indices or modules established by the fiscal regulations and applies to those companies that meet the following requirements:
- That your activity is contemplated in the annual list established for the objective estimation regime and do not exceed the limits established for each activity, this is;
- That the total income obtained in the previous year does not exceed:
- 250.000 €/year for the set of economic activities in general.
- 125.000 €/year taking into account the operations for which you are obliged to issue an invoice.
- That the total purchasing of goods and services made in the previous year, excluding fixed asset acquisitions, Do not exceed the 250.000 year. The value of subcontracted works and services will be taken into account when calculating this limit.
Important:
- Current subsidies are not included in income volume, those of capital, The compensation, VAT (not the compensation of the REAGP), in, In your case, The equivalence surcharge.
- Taxpayer's operations are computed, of your spouse, Ascendants and descendants and entities in attribution of income in which any of them participate if the activities are similar because they are classified in the same IAE group and there is common direction sharing personal or material means.
- These amounts will rise to year when the activity had started during the year they are calculated.
- That economic activities are not developed outside the scope of the Income Tax of natural persons (IRPF).
- That the application of this regime has not been renounced.
- That they have not been renounced or excluded from the simplified regime of the Value Added Tax (IVA) and of the Special Simplified Regime of the Canarian Indirect Tax (IGIC). Besides, The special agriculture regime should not have been renounced, Livestock and VAT fishing or the Special Regime of Agriculture and Livestock of the IGIC.
- That none of the activities carried out by the taxpayer is under the normal or simplified direct estimation regime.
In Direct estimation The determination of net yield in the IRPF based on the real income and expenses obtained during the fiscal year. Can be done in its modality normal (In any case it applies if the business figure exceeds the 600.000 € Income annual) o simplified, which applies if:
- Activities are not welcomed to the normal or direct objective method.
- In the previous year, The net amount of the business figure for the set of activities carried out does not exceed 600.000 €. This amount will rise to year when the activity had started during the year they are calculated.
- Its application has not been renounced.
Incompatibility between objective estimation regimes and direct estimation
- If a taxpayer is under the direct estimate regime, All your activities must be. Besides, If it is the normal modality, All other activities will be determined under this modality.
- However, if during the year incompatibilities or resignations occur to the normal direct estimation method or objective estimation, Incompatibility will not have the effect of the previous point until the following year.
Exception: an entity under the attribution of income (For example, A community of goods) that determines their yields in direct estimation will not prevent its members from determining the yields of their individual activity in objective estimation.
Therefore, In addition to the election between objective estimate and direct estimate in the IRPF is subject to certain limits and requirements, Keep in mind that the resignation or exclusion of simplified objective or direct estimation methods will force the taxpayer to remain at least the following 3 years in the simplified or normal estimate method, According to the case.
Nevertheless, the fact that the taxpayer is obliged to apply the direct estimation regime for IRPF for being excluded (not that he has resigned) of the Objective Estimate Regime, it is not the cause of exclusion of the Special Agriculture Regime in VAT.
IVA: Simplified special regime.
In the case of IVA, An activity can only be taxed in the Simplified VAT regime if you pay in objective IRPF estimation. An activity in objective estimation of the IRPF, You can only pay VAT in equivalence surcharge, Special Agriculture Regime, livestock and fishing or simplified regime.
The simplified regime is only compatible with the agriculture regime, livestock and fishing and with the surcharge of equivalence, that is to say, It is incompatible with activities subject to the general VAT regime or a special regime other than those indicated.
The exclusion for incompatibilities between activities in simplified and general VAT regime will take effect the following natural year. For its part, The resignation of special regimes will have an effect for a minimum period of three years.
In conclusion, Objective estimate and direct estimation are two taxable methods with their own characteristics and requirements. It is important that entrepreneurs and professionals evaluate and be carefully advised on which of these regimes best fits their particular needs and characteristics.
