The Order HAC/1425/2025, of December 9, which develops for the year 2026 the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax, has been published in the Official State Gazette of December 11.

This order maintains the structure of Order HAC/1347/2024, of November 28, which develops for the year 2025 the objective estimation method of Personal Income Tax and the simplified special regime of Value Added Tax.

With regard to Personal Income Tax, the amounts of the signs, indices or modules, as well as the application instructions, are maintained for the 2026 tax year. Likewise, as in previous years, a 5 percent reduction is established on the net income of modules applicable to all taxpayers who determine the net income of their economic activity according to the objective estimation method.

With regard to Value Added Tax, this order also maintains, for 2026, the modules, as well as the instructions for their application, applicable in the simplified special scheme in the immediately preceding year.

The deadline for waiving or revoking the objective estimation method of Personal Income Tax and the simplified VAT regime for 2026 can be exercised until December 31, 2025 by submitting the census declaration (model 036).

However, the waiver of the objective estimation method of Personal Income Tax will also be understood to have been made when the declaration of the first installment payment of 2026 is submitted within the regulatory period by the direct estimation method. Likewise, the waiver of the simplified VAT regime will be deemed to have been made with the submission within the statutory period of the declaration-settlement of the first quarter under the general VAT regime.