On 23 October 2026, the Spanish Tax Agency released the draft ministerial order establishing the conditions for the objective estimation (modules) regime for the 2027 fiscal year. The order maintains the existing module coefficients and the 5% reduction but is currently in the public consultation phase. Final approval requires parliamentary ratification, meaning self-employed taxpayers must wait for the definitive text to confirm their eligibility and obligations.
Key Takeaways
- Draft Status: The order is not yet law; it undergoes public hearing and must pass parliamentary scrutiny, leaving room for modifications.
- Stable Parameters: The draft preserves current module yields, reduction percentages, and deduction rules, providing provisional continuity.
- Unresolved Thresholds: As with the parallel measure, the quantitative limits for participation remain absent and will be set separately.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement