New regulations for 2018
Skip information indexOrder on modules for 2019
Last Friday, Order HAC/1264/2018, of November 27, was published, which develops for the year 2019 the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax
This Order maintains the structure of Order HFP/1159/2017, of November 28, by which the objective estimation method for personal income tax and the special simplified VAT regime are developed for the year 2018.
In relation to personal income tax , the amount of the signs, indexes or modules, as well as the application instructions, are maintained for the 2019 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.
Regarding VAT, this Order also maintains, for 2019, 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 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.
Orden HAC/1264/2018, de 27 de noviembre,por la que se desarrollan para el año 2019 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.