Order HFP/1359/2023, of December 19, has been published, developing for the year 2024 the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax.

In relation to Personal Income Tax, the amounts of the signs, indexes or modules, as well as the application instructions, are maintained for the 2024 fiscal year. In addition, a 5% reduction in the net performance of modules is established. In addition, for agricultural and livestock activities, it is established that the prior net yield may be reduced by 35% of the purchase price of agricultural diesel and by 15% of the purchase price of fertilizers.

As regards Value Added Tax, this order maintains the modules, as well as the instructions for their application, applicable in the special simplified regime in the immediately preceding year.