Tributación por módulos de IRPF e IVA

The website of the Ministry of Finance has published the Draft Order that develops the method of objective estimation of personal income tax and the special simplified VAT regime. The Treasury has said that it will extend the limits of modules for another year, so that the billing limits for the self-employed who pay taxes under the module regime “will not be tightened” throughout 2019.

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As we said, on the website of the Ministry of Finance has been published the Draft Order by which develops, for the year 2019, the method of objective estimation of personal income tax and the special simplified VAT regime.

This Order maintains the structure of Order HFP/1159/2017, of 28 November, which develops for 2018 the method of objective estimation of personal income tax and the special simplified VAT regime.

In relation to personal income tax:

  • The amount of the signs, indices or modules, as well as the application instructions, are maintained for the 2019 financial year.
  • The 5 per cent reduction in the net yield of modules resulting from the agreements reached at the Autonomous Work Table is maintained.

Tributación por módulos de IRPF e IVA

As regards VAT:

For the year 2019, the modules are maintained, as well as the instructions for their implementation, applicable in the special regime simplified in the immediately preceding year.

For this period, the reduction in the net income calculated by the method of objective estimation of personal income tax and in the amount accrued by current operations of the special simplified VAT regime for economic activities carried out in the municipality of Lorca (Murcia) is maintained.

Finally, it should be noted that the Minister for Finance has stated that will extend the module limits for a further year, so that the limits of 250,000 and 150,000 euros of billing for the self-employed who pay taxes under the module regime “will not be hardened” throughout 2019.

In this way, the Executive will maintain the exclusion limit when the full income of the self-employed exceeds 250,000 euros and when the turnover to other entrepreneurs or professionals exceeds 125,000 euros. It will also be maintained when purchases in goods and services exceed 250,000 euros. This decision to maintain the limits and extend the ceilings of the modules of the self-employed will be included predictably in the General State Budgets (PGE) of 2019.

For its part, the current law contemplated some limits from which it will not be allowed to tax by modules from 2019 to the self-employed when the full income of the self-employed exceeds 150,000 euros, when the turnover to other entrepreneurs or professionals exceeds 75,000 euros and when purchases in goods and services exceed 150,000 euros.


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