On 24 October 2026, the Spanish Tax Agency initiated the regulatory process to extend the objective estimation (modules) regime for 2027. However, the published order does not include the annual income and purchase volume limits that determine which self-employed can remain in the simplified system. Without these thresholds, thousands of taxpayers face uncertainty about their 2027 tax obligations. The limits must be approved by law before year-end.
Key Takeaways
- Regulatory Gap: The extension order covers technical parameters but omits the crucial quantitative limits (generally €250,000 for services, €350,000 for trade), leaving eligibility in limbo.
- Legislative Timeline: The Government must submit the limits to Parliament; delays could force last-minute decisions or retroactive application.
- Action Advice: Self-employed near the thresholds should prepare for both scenarios (modules vs. direct estimation) and consult advisors to model tax impact.
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