On 24 October 2026, the Ministry of Finance published a draft order for public consultation that proposes maintaining the general 5% reduction on net income for self-employed workers taxed under the objective estimation (módulos) regime throughout 2027. Additionally, the draft introduces enhanced tax reductions for farmers and livestock breeders, reflecting the government’s intent to support the primary sector. The measure is part of the annual renewal of the módulos system, which sets presumptive income thresholds for small businesses. The order is currently in the public hearing phase (audiencia pública) and must still be approved by Parliament before taking effect on 1 January 2027.
Key Takeaways
- Continuity of the 5% reduction: The draft preserves the existing discount that lowers the taxable base for module taxpayers, providing stability for hundreds of thousands of autónomos.
- Targeted relief for agriculture: New reductions for farmers and ranchers aim to offset rising input costs and market volatility.
- Legislative timeline: The order must pass parliamentary scrutiny; autónomos should monitor the Official State Gazette (BOE) for final publication before year-end.
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