New regulations for 2019

Order 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 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 IRPF , the amount of the signs, indexes 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 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.
Previous Resolution of the General Directorate of the State Tax Administration Agency, by which approves the document to accredit representation in the procedure for refunding Value Added Tax quotas to non-residents in the European Union Next VAT Directive Modification: entrepreneurs who facilitate certain sales through the use of electronic interfaces, applicable from January 1, 2021