Special simplified regimes for agriculture, livestock and fishing

A. Exclusive limits

The mutually exclusive magnitudes will be for the fiscal year 2026 the following:

1. In the case of the simplified regime :

   • Volume of income in the immediately preceding year exceeding 250,000 euros for all economic activities, except agricultural, livestock and forestry. It will also be excluded if, despite having a volume of less than 250,000 euros, in 2025 it had a volume exceeding 125,000 euros for transactions in which he was obliged to issue an invoice since the recipient was a businessman or professional acting as such.

   • Volume of purchases of goods and services in the immediately preceding year, excluding acquisitions of fixed assets, greater than 250,000 euros.

2. In the case of the special regime of agriculture, livestock and fishing :

   • Income volume in the immediately preceding year exceeding 250,000 euros for operations covered by the special regime for agriculture, livestock, and fishing.

   • Volume of purchases of goods and services in the immediately preceding year, excluding acquisitions of fixed assets, greater than 250,000 euros.

B. Deadline for submitting resignations or revocations for the year 2026

The waiver of these regimes or the revocation of said waiver may generally be made during the month of December prior to the start of the calendar year in which it is to take effect.

Royal Decree-Law 2/2026, of February 3, extends the deadline to renounce or revoke the renunciation of the simplified regime until February 16, 2026.

C. Simplified regime modules 2026

The Order HAC/1425/2025, of December 9, which develops for the year 2026 the objective estimation method of Personal Income Tax and the simplified special regime of Value Added Tax, maintains the modules, as well as the instructions applicable to the simplified special regime.