New regulations for 2025

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.

For the year 2026, The modules, as well as the instructions for their application, applicable in the simplified special regime in 2025, are maintained.

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.(BOE, 11-diciembre-2025)

FollowingOrder HAC/738/2025, of June 27, modifying the procedure and models contained in the Order of May 24, 2001, which establishes the limits of franchises and exemptions in the diplomatic, consular and International Organizations regime