Personal Income Tax modules
We tell you about the characteristics of this method of determining performance.
Exclusion
The following are all grounds for exclusion:
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Exceeding the specific limits and magnitudes established by the Order on modules for each activity.
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Exceeding the limits set out in terms of total income or purchase volume.
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Performing the activity in full or in part outside Spanish territory, with the exception of collective urban and passenger road transport, taxis, road freight transport and removal services.
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Calculating the income from any of your activities using direct estimation.
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Be excluded from the simplified regime of VATor the IGIC
Consequences of exclusion
Entitlement in the following three years to simplified direct assessment when the requirements of this modality are met.