Regulation news 2019
Skip information indexOrder on modules for 2020
In the BOE of November 30, the Order HAC /1164/2019, of November 22, was published by the that the objective estimation method of the Personal Income Tax and the special simplified regime of the Value Added Tax are developed for the year 2020.
This Order maintains the structure of Order HAC /1264/2018, of November 27, which develops the objective estimation method for personal income tax for the year 2019. and the simplified VAT regime .
In relation to Personal Income Tax , the amount of the signs, indices or modules, as well as the application instructions, are maintained for the 2020 financial year. Similarly, the reduction is maintained of 5% of the net income of modules derived from the agreements reached in the Self-Employed Work Board.
With regard to VAT , this Order also maintains, for 2020, the modules, as well as the instructions for their application, applicable in the special simplified regime in the immediately preceding year.
Finally, the reduction on the net income calculated by the objective estimation method of the Personal Income Tax and on the fee accrued for current operations of the special simplified regime of the Value Added Tax for the companies is maintained for this period. economic activities developed in the municipality of Lorca .