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New regulations for 2025

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Main tax changes introduced by 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.

PERSONAL INCOME TAX

For the year 2026:

  • The amounts of the signs, indices or modules, as well as the application instructions, remain the same.

  • The reduction in net module income applicable to all taxpayers who determine the net income of their economic activity according to the objective estimation method will be 5%. 

    This reduction will be taken into account when quantifying the net return for the purposes of the split payments.

  • The net yield indices applicable to certain agricultural activities are maintained in place of those established in Annex I of the Order:

    • Table grapes: 0.32

    • Flowers and ornamental plants: 0.32

    • Tobacco: 0.26

  • Taxpayers who wish to waive or revoke their waiver for the year 2026 will have from December 12 to December 31, 2025, to exercise this option.

Orden HAC/1425/2025, de 9 de diciembre,

por la que se desarrollan para el año 2026 el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas y el régimen especial simplificado del Impuesto sobre el Valor Añadido.