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Personal Income Tax modules

We tell you about the characteristics of this method of determining performance.

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Exclusion

The following are all grounds for exclusion:

  • Exceeding the specific limits and magnitudes established by the Order on modules for each activity.

  • Exceeding the limits set out in terms of total income or purchase volume.

  • 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.

  • Calculating the income from any of your activities using direct estimation.

  • Be excluded from the simplified regime of VAT or the IGIC

Consequences of exclusion

Entitlement in the following three years to simplified direct assessment when the requirements of this modality are met.