Carriers providing services from mainland Spain to the Canary Islands, Ceuta and Melilla, who continually have VAT balances in their favour but are not included in the exporters’ scheme.
May they waive the simplified scheme, pay VAT under the general scheme and use objective assessment for personal income tax?
Historical consultation based on the provisions cited below.
No. Where objective assessment applies to an activity for personal income tax and the simplified VAT scheme applies for VAT, waiving one scheme also means waiving the other.
Accordingly, if a carrier considers that the simplified VAT scheme puts them at a disadvantage, they may waive it during December preceding the relevant year and instead use direct assessment for personal income tax and the general VAT scheme.
I had a really urgent problem in the middle of the summer that I needed to get fixed. I tried contacting a bunch of agencies but they were either unavailable, slow, had terrible service or were crazy expensive (one company quoted me 1000€!). Josep replied to me within 10 minutes and managed to submit my forms on the deadline and all for a great price. He saved my life - 100% recommend!