On 23 October 2026, the Tax Agency confirmed that while the draft order to extend the módulos regime into 2027 has been launched, the specific income ceilings (límites de facturación) that determine eligibility have not yet been approved. These thresholds are established annually by law and are essential for determining which self-employed individuals can remain in the simplified objective estimation system. Without their publication in the BOE, thousands of autónomos face uncertainty about whether their 2026 turnover will allow them to continue under módulos next year. The government has indicated its intention to maintain the current limits, but formal approval is required.
Key Takeaways
- Eligibility thresholds still undefined: The revenue caps for 2027 are not yet law; autónomos cannot confirm their status for next year.
- Risk of exclusion for growing businesses: If thresholds are not raised in line with inflation, some taxpayers may be forced into the direct estimation regime, increasing compliance burden.
- Urgent need for legislative action: Parliament must approve the limits before 31 December 2026 to provide legal certainty for the 2027 fiscal year.
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