ICONOS FINALES-TRAZADOS

Extension of modules for 2026

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Module limits remain in place.

Extension of modules for 2026

The Treasury has confirmed that the maximum limits allowing taxpayers to opt for the module system for the year 2026 (the objective estimation regime for Personal Income Tax and the simplified VAT regime) have been extended and remain the same as in previous years.

Specifically, these limits are as follows:

Concept (1) Limit
Total sales €250,000
Sales to entrepreneurs €125,000
Purchases (excluding fixed assets) €250,000

1. Volume of operations from the previous year.

 

Even if you meet the requirements to remain in the module system, if you anticipate a decrease in income starting in 2026, do the math and check if it is convenient to opt out. If you wish to do so, remember that you can tacitly waive by submitting the VAT for the first quarter of 2026 under the general regime (form 303) and the installment payment of Personal Income Tax under the direct estimation regime (form 130).

 

Our professionals will advise you on whether or not it is convenient to be taxed under the module system and on any other tax issues affecting your business.

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