Extension of modules for 2026
Translation generated by AI. Access the original version
Module limits remain in place.
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.
RELATED CONTENT
-
Energy efficiency improvement works
Deadlines for carrying out works in homes are extended.
-
BASQUE COUNTRY: Can the deduction for descendants be applied?
If you have descendants living with you, find out in which cases you will be able to deduct on your Income Tax Return.
-
Recovery of unpaid debts
See how to act if you recover a previously unpaid debt.
exclusive content
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.