Simplified system

Calculation of VAT modules

Activities other than agricultural, livestock and forestry

During the first three quarters of each calendar year you must make a payment on account of part of the fee derived from the simplified regime (Forms 303 during the first twenty calendar days of the months of April, July and October) which will result from applying to the fee accrued for current operations, calculated with the base data as of January 1 of each year (or those of the previous year when some base data could not be determined on the first day of the year) the following percentages:

The fees incurred for the acquisition or importation of fixed assets may be deducted in the period in which they were incurred, or subsequent periods. However, in the case of self-assessment, when the fees accrued for these operations are declared in the fourth quarter, the deduction of said fees may not be made in a period prior to this.

For other activities 2024 (48 KB - pdf )

The scheme to follow to obtain the result of the simplified regime would be:

Tax payable on current transactions

These are the module units used, utilized or installed for each activity.

(-) Quota supported by current operations

It is the sum of:

Fees borne or paid for the acquisition or importation of goods and services, other than fixed assets

Agricultural compensation paid to entrepreneurs covered by the special regime for agriculture, livestock and fishing.

1 percent of the amount of the fee accrued for current operations as fees incurred that are difficult to justify.

(x) Corrective indices (depending on the activity and certain circumstances)

RESULT A

Minimum tax

It will be the rate resulting from applying the percentage established in the Order that develops the regime to the rate accrued by current operations.

(x) Corrective indices (depending on the activity and certain circumstances)

(+) VAT contributions paid outside the Spanish territory of application of the Tax returned in the year

RESULT B

Charge derived from the simplified system.

It will be the largest of RESULT A or RESULT B

Result of the simplified regime

The charge derived from the Simplified Regime must be increased to the amount of the charges accrued from the following transactions:

The intra-Community acquisitions of goods (within the EC).

Operations with reversal of the taxable person.

Deliveries of tangible fixed assets and transfers of intangible fixed assets.

From the result obtained will be deducted:

The amount of the fees borne or paid for the acquisition or importation of fixed assets.

(-) Income on account of previous quarters

(-) Compensation from previous periods

FINAL SETTLEMENT RESULT

Agricultural, livestock and forestry activities

In the first three quarters of each calendar year you must make a payment on account of part of the fee derived from the simplified regime (Forms 303 for the first twenty calendar days of the months of April, July and October) which will result from applying the "index of fee accrued for current operations" indicated in TABLE 1 of the PDF that appears below, on the total volume of income for the quarter, excluding current or capital subsidies, compensation as well as Value Added Tax and, where applicable, the equivalence surcharge that taxes the operation, and on such fee accrued for current operations the percentages indicated in TABLE 2 will be applied.

For agricultural, livestock and forestry activities 2024 (235 KB - pdf )

Accrued fee on current operations

Activities involving the delivery of natural products or accessory work, services and activities:

Total revenue volume (excluding subsidies and compensations, as well as VAT and, where applicable, the equivalence surcharge)

(x) Rate of accrued quota for current operations

Activities in which natural products are subjected to transformation, processing or manufacturing:

Value of natural products used at market price