New features of regulations 2019
Skip information indexOrder on modules for 2020
In the Official State Gazette of 30 November, Order HAC/1164/2019 of 22 November was published November, which develops the objective assessment method for Personal Income Tax and the simplified special VAT regime for 2020.
This Order maintains the structure of Order HAC/1264/2018 of 27 November, which develops the objective assessment method for Personal Income Tax and the simplified VAT regime for 2019.
With regard to Personal Income Tax , the amount of the signs, indexes or modules is maintained for the 2020 financial year, as well as the application instructions. 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 simplified special regime in the previous year.
Finally, for this period the reduction of the net yield calculated by the objective estimate method of the Income Tax of individuals and the amount accrued for current transactions under the simplified special Value Added Tax regime for economic activities carried out in the municipal district of Lorca.