Waiving objective estimation
Leaving the modules is a census decision, or a decision made with the year’s first payment on account. This page does not file it for you.
Where you file the waiver
You can waive on the census return or when you file the first payment on account of the year. From then on you are taxed under direct estimation and the payment on account becomes modelo 130. The law sets a minimum time before you can return to modules. That period is in the statute: do not shorten it yourself.
- On the census, or with the year’s first payment on account.
- After that, direct estimation and modelo 130.
- Returning takes the minimum time the law sets.
This page does not waive
Reading this guide does not tell the Tax Agency you have waived. Factura Fácil does not send the waiver either. If you switch the profile to direct estimation, the app will calculate modelo 130 from what you record, and the census stays a separate filing.
Common questions
Can I waive halfway through the year whenever I want?
The usual route is the census or the year’s first payment on account. Do not treat this page as the filing.
When can I return to modules?
The law sets a minimum time before you can return. Check it in the rule for the year. This guide does not give you a number of years.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.