Order HAP/2549/2012, of November 28, which develops for the year 2013 the method of objective estimation of Personal Income Tax and the special simplified regime of Value Added Tax.
Article 1. Activities included in the method of objective estimation and in the special simplified regime.
- In accordance with articles 32 of the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, and 37 of the Value Added Tax Regulations, approved by article 1 of Royal Decree 1624/1992, of December 29, the method of objective estimation of Personal Income Tax and the special simplified regime of Value Added Tax shall apply to the activities or sectors of activity mentioned below:
(…)
722 – Road freight transport.
Article 3. Excluding Magnitudes.
- Notwithstanding the provisions of articles 1 and 2 of this Order, the method of objective estimation of Personal Income Tax and the special simplified regime of Value Added Tax shall not apply to activities or sectors of activity that exceed the following magnitudes:
a) Magnitude applicable to the set of activities: 450,000 euros of annual income volume.
For these purposes, only the following shall be taken into account:
Operations to be recorded in the sales or income register provided for in article 68.7 of the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, or in the register provided for in article 40.1 of the Value Added Tax Regulations, approved by article 1 of Royal Decree 1624/1992, of December 29.
Operations, not included in the previous paragraph, for which they are required to issue and retain invoices, in accordance with the provisions of section 2 of article 2 of the Regulation governing invoicing obligations, approved by Royal Decree 1496/2003, of November 28, with the exception of operations covered in article 121, paragraph three, of Law 37/1992, of December 28, on Value Added Tax, and leases of real estate that do not qualify as income from economic activity.
However, for the purposes of the objective estimation method, not only the operations corresponding to the economic activities carried out by the taxpayer must be counted, but also those corresponding to those carried out by the spouse, descendants, and ascendants, as well as by entities under income attribution regime in which any of the above participate, under the following circumstances:
- That the economic activities carried out are identical or similar. For these purposes, economic activities classified in the same group in the Tax on Economic Activities shall be considered identical or similar.
- That there is a common management of such activities, sharing personal or material resources.
When it comes to entities under income attribution regime, not only the operations corresponding to the economic activities carried out by the entity itself under attribution regime must be counted, but also those corresponding to those carried out by its partners, heirs, co-owners or participants; the spouses, descendants, and ascendants of these; as well as by other entities under income attribution regime in which any of the aforementioned persons participate, under the circumstances indicated in the preceding paragraph.
When an activity has been initiated in the immediately preceding year, the income volume shall be increased to the year.
b) Magnitude based on income volume for the set of agricultural, forestry, and livestock activities: 300,000 euros of income volume in the following activities:
«Independent livestock farming».
«Services for breeding, care, and fattening of livestock».
«Other ancillary works, services, and activities carried out by farmers or livestock breeders that are excluded or not included in the special regime for agriculture, livestock farming, and fishing of the Value Added Tax».
«Other ancillary works, services, and activities carried out by holders of forestry activities that are excluded or not included in the special regime for agriculture, livestock farming, and fishing of the Value Added Tax».
«Profits accruing to the lessor in agricultural activities carried out under a sharecropping arrangement».
«Profits accruing to the lessor in forestry activities carried out under a sharecropping arrangement».
«Agricultural or livestock activity susceptible to being included in the special regime for agriculture, livestock farming, and fishing of the Value Added Tax».
«Forestry activity susceptible to being included in the special regime for agriculture, livestock farming, and fishing of the Value Added Tax».
«Transformation, processing, or manufacturing processes of natural, vegetable, or animal products, which require registration under a corresponding section of industrial activities in the Tariffs of the Tax on Economic Activities and are carried out by the owners of the farms from which such natural products are directly obtained».
Notwithstanding the provisions of the previous paragraphs of this letter, the activities «Other ancillary works, services, and activities carried out by farmers and/or livestock breeders that are excluded or not included in the special regime for agriculture, livestock farming, and fishing of the Value Added Tax» and «Other ancillary works, services, and activities carried out by holders of forestry activities that are excluded or not included in the special regime for agriculture, livestock farming, and fishing of the Value Added Tax» provided for in article 1 of this Order, shall only be subject to the method of objective estimation of Personal Income Tax and, where applicable, to the special simplified regime of Value Added Tax, if the joint income volume attributable to them is lower than that corresponding to the main agricultural and/or livestock or forestry activities.
For the purposes of the objective estimation method, not only the operations corresponding to the economic activities carried out by the taxpayer must be counted, but also those corresponding to those carried out by the spouse, descendants, and ascendants, as well as by entities under income attribution regime in which any of the above participate, under the circumstances indicated in letter a) above.
When it comes to entities under income attribution regime, not only the operations corresponding to the economic activities carried out by the entity itself under attribution regime must be counted, but also those corresponding to those carried out by its partners, heirs, co-owners or participants; the spouses, descendants, and ascendants of these; as well as by other entities under income attribution regime in which any of the aforementioned persons participate, under the circumstances indicated in letter a) above.
When an activity has been initiated in the immediately preceding year, the income volume shall be increased to the year.
c) Magnitude based on income volume for the set of activities classified in division 7 of the first section of the Tariffs of the Tax on Economic Activities to which the provisions of letter d) of section 5 of article 101 of Law 35/2006, of November 28, apply, solely for the purposes of the objective estimation method: 300,000 euros of annual income volume.
For these purposes, only the following shall be taken into account:
Operations to be recorded in the sales or income register provided for in article 68.7 of the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, or in the register provided for in article 40.1 of the Value Added Tax Regulations, approved by article 1 of Royal Decree 1624/1992, of December 29.
Operations, not included in the previous paragraph, for which they are required to issue and retain invoices, in accordance with the provisions of section 2 of article 2 of the Regulation governing
invoicing obligations, approved by Royal Decree 1496/2003, of November 28, with the exception of operations covered in article 121, paragraph three, of Law 37/1992, of December 28, on Value Added Tax, and leases of real estate that do not qualify as income from economic activity.
However, not only the operations corresponding to the economic activities carried out by the taxpayer must be counted, but also those corresponding to those carried out by the spouse, descendants, and ascendants, as well as by entities under income attribution regime in which any of the above participate, under the circumstances indicated in letter a) above.
When it comes to entities under income attribution regime, not only the operations corresponding to the economic activities carried out by the entity itself under attribution regime must be counted, but also those corresponding to those carried out by its partners, heirs, co-owners or participants; the spouses, descendants, and ascendants of these; as well as by other entities under income attribution regime in which any of the aforementioned persons participate, under the circumstances indicated in letter a) above.
When an activity has been initiated in the immediately preceding year, the income volume shall be increased to the year.
For the purposes of the provisions of the previous letters a), b), and c), the income volume shall include all obtained in the set of mentioned activities, not counting among them current or capital subsidies or compensations, nor the Value Added Tax and, where applicable, the surcharge of equivalence levied on the transaction, for those activities subject to the simplified regime of Value Added Tax.
d) Magnitude based on the volume of purchases of goods and services: 300,000 euros annually for all economic activities carried out. Within this limit, subcontracted works and services shall be taken into account, and acquisitions of fixed assets shall be excluded.
For the purposes of the objective estimation method, not only the operations corresponding to the economic activities carried out by the taxpayer must be counted, but also those corresponding to those carried out by the spouse, descendants, and ascendants, as well as by entities under income attribution regime in which any of the above participate, under the circumstances indicated in letter a) above.
When it comes to entities under income attribution regime, not only the operations corresponding to the economic activities carried out by the entity itself under attribution regime must be counted, but also those corresponding to those carried out by its partners, heirs, co-owners or participants; the spouses, descendants, and ascendants of these; as well as by other entities under income attribution regime in which any of the aforementioned persons participate, under the circumstances indicated in letter a) above.
When an activity has been initiated in the immediately preceding year, the purchase volume shall be increased to the year.
e) In the case of taxpayers exercising the activities referred to in letter d) of section 5 of article 101 of Law 35/2006, of November 28, when the volume of gross income for the year 2012 corresponding to such activities derived from the persons or entities provided for in article 99.2 of Law 35/2006 exceeds any of the following amounts, solely for the purposes of the objective estimation method:
a) 50,000 euros annually, provided it also represents more than 50 percent of the total volume of gross income corresponding to the aforementioned activities.
b) 225,000 euros annually.
The provisions of this letter e) shall not apply to activities included in division 7 of the first section of the Tariffs of the Tax on Economic Activities.
When an activity has been initiated in the year 2012, the volume of gross income shall be increased to the year.
f) Specific Magnitudes.
(…)
Economic activity Road freight transport.
Magnitude 5 vehicles any day of the year.
(…)
For the purposes of the objective estimation method, not only the specific magnitude corresponding to the economic activity carried out by the taxpayer must be counted, but also those corresponding to those carried out by the spouse, descendants, and ascendants, as well as by entities under income attribution regime in which any of the above participate, under the circumstances indicated in letter a) above.
When it comes to entities under income attribution regime, not only the specific magnitude corresponding to the economic activity carried out by the entity itself under attribution regime must be counted, but also those corresponding to those carried out by its partners, heirs, co-owners or participants; the spouses, descendants, and ascendants of these; as well as by other entities under income attribution regime in which any of the aforementioned persons participate, under the circumstances indicated in letter a) above.
For the calculation of the magnitude determining inclusion in the objective estimation method or, where applicable, the simplified regime, the employees or vehicles or trailers used for the development of the main activity and any ancillary activity included in the regime shall be considered, in accordance with sections 2 of articles 1 and 2 of this Order.
The employed personnel shall be determined by the weighted average corresponding to the period during which the activity was exercised during the immediately preceding year.
The employed personnel shall include both non-salaried and salaried personnel. For the purposes of determining the weighted average, the following rules shall apply exclusively:
Only the number of hours worked during the period in which the activity was exercised during the immediately preceding year shall be taken into account.
A non-salaried person shall be counted if they work in the activity for at least 1,800 hours/year. When the number of hours worked per year is less than 1,800, the amount of the non-salaried person shall be estimated as the proportion between the number of hours actually worked in the year and 1,800.
However, the employer shall be counted as a non-salaried person. In cases where a dedication of less than 1,800 hours/year can be demonstrated for objective reasons, such as retirement, disability, plurality of activities, or temporary closure of the operation, the effective time dedicated to the activity shall be counted. In these cases, for the quantification of tasks of management, organization, and planning of the activity and, in general, those inherent to its ownership, the employer shall be counted as 0.25 persons/year, unless a higher or lower effective dedication is demonstrated.
A salaried person shall be counted if they work the number of annual hours per worker established in the corresponding collective agreement or, failing that, 1,800 hours/year. When the number of hours worked per year is less or more, the amount of the salaried person shall be estimated as the proportion between the number of hours actually worked and those established in the collective agreement or, failing that, 1,800.
In the first year of exercising the activity, the number of employees or vehicles or trailers at the start of the activity shall be taken into account.
When the magnitudes indicated in this article are exceeded in a calendar year, the taxpayer shall be excluded, from the immediately following year, from the objective estimation method of Personal Income Tax and the simplified regime or the regime of agriculture, livestock farming, and fishing of the Value Added Tax, if applicable, for these activities.
Taxpayers who, by virtue of the provisions of this article, are excluded from the objective estimation method of Personal Income Tax, shall determine their net income by the simplified modality of the direct estimation method provided they meet the requirements established in article 28 of the Regulation of the Tax and do not waive its application.
- The objective estimation method shall also not apply to economic activities carried out, wholly or partially, outside the scope of application of Personal Income Tax, referred to in article 4 of Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws on Corporate Income Tax, Non-Resident Income Tax, and Wealth Tax.
For these purposes, it shall be understood that urban collective transport activities and passenger road transport, taxi transport, road freight transport, and removal services are, in any case, carried out within the scope of application of Personal Income Tax.