New regulations for 2019
Skip information indexOrder on modules for 2020
In the BOE on November 30 Order HAC /1164/2019, of November 22, was published, by which the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax are developed for the year 2020.
This Order maintains the structure of the Order HAC/1264/2018, of November 27, which develops the objective estimation method for the year 2019PIT and the simplified regime of VAT.
In relation to the PIT, 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.
As regards the VAT, this Order also maintains, for 2020, the modules, as well as the instructions for their application, applicable in the simplified special 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 accrued quota for current operations of the simplified special regime of the Value Added Tax for the economic activities developed in the municipality of Lorca is maintained for this period.