Key data
| Regulation | Order HAC/1161/2026, of November 4 |
|---|---|
| Publication | November 5, 2026 |
| Effective date | January 1, 2027 |
| Affected parties | Self-employed in modules: hospitality, transport, retail, agriculture, livestock and services |
| Category | Tax News |
| Tax year | 2027 |
| General module reduction | 5% on net income (all taxpayers) |
| General reduction for farmers/livestock breeders | 10% on net income |
| Agricultural diesel deduction | 35% of agricultural diesel price |
| Fertilizer deduction | 15% of fertilizer price |
Self-employed workers in objective estimation (modules) will not find surprises when starting 2027: the Order HAC/1161/2026 freezes all signs, indices and modules of IRPF and simplified VAT at the same values as in 2026. However, the agricultural sector does receive a relevant improvement: the general reduction on net income rises from 5% to 10%, and specific deductions for diesel and fertilizers are maintained.
For the vast majority of self-employed workers in modules—hospitality, transport, retail, repairs or hairdressing—the message is clear: there is nothing to change. The tax burden remains identical. For farmers and livestock breeders, the regulation means direct economic relief that should be quantified before closing the tax return for the year.
What does this regulation establish?
Order HAC/1161/2026 develops for tax year 2027 two simplified tax regimes intended for self-employed workers with economic activities of lower accounting complexity:
- Objective estimation of IRPF (modules): net income is calculated by applying indices and modules set by the Tax Authority, not through actual accounting. The 2027 modules are identical to those of 2026.
- Special simplified VAT regime: VAT quotas are also determined by modules, without the need to maintain a detailed record of invoices issued and received. There is also no variation compared to 2026.
The novelties are concentrated in the agricultural sector. The following table summarizes the reductions applicable in 2027:
| Group | Type of reduction | Percentage |
|---|---|---|
| All self-employed in modules | General reduction on net income | 5% |
| Agricultural and livestock activities | General reduction on net income | 10% |
| Agricultural and livestock activities | Deduction on agricultural diesel price | 35% |
| Agricultural and livestock activities | Deduction on fertilizer price | 15% |
The regulation does not introduce new administrative obligations or additional costs for any self-employed worker covered by these regimes.
Economic and operational impact
For most sectors, the impact is neutral: modules do not increase, so the 2027 tax bill will be virtually the same as 2026. There is no need to review prices, adjust margins, or make new calculations.
The positive impact is concentrated in the agricultural sector:
- The 10% reduction on net income (versus the general 5%) means that a farmer in modules with a calculated net income of €30,000 will apply a reduction of €3,000, compared to the €1,500 that would correspond with the general 5% reduction.
- The 35% deduction on agricultural diesel can represent significant savings in farms with high agricultural machinery consumption.
- The 15% deduction on fertilizers especially benefits intensive crops with high input expenses.
Operationally, these self-employed workers must keep invoices for agricultural diesel and fertilizers to correctly apply the deductions in their 2027 IRPF tax return.
Who does it affect?
Order HAC/1161/2026 affects all self-employed workers covered by the modules system. The activities expressly included in the regulation are:
- Hospitality (bars, restaurants, cafes)
- Transport (taxi, road freight transport)
- Retail trade
- Repairs (vehicles, appliances)
- Hairdressing and beauty salons
- Agriculture
- Livestock
The additional improvements in reductions and deductions apply exclusively to agricultural and livestock activities. The rest of the sectors maintain only the general 5% reduction.
Practical example
Case: farmer in modules with net income of €40,000 and expenses in diesel of €8,000 and fertilizers of €5,000
Applying the reductions from Order HAC/1161/2026 for 2027:
| Concept | Calculation | Amount |
|---|---|---|
| Base net income (modules) | — | €40,000 |
| General agricultural reduction (10%) | €40,000 × 10% | −€4,000 |
| Agricultural diesel deduction (35%) | €8,000 × 35% | −€2,800 |
| Fertilizer deduction (15%) | €5,000 × 15% | −€750 |
| Reduced net income | €32,450 |
Compared to a self-employed worker in another sector with the same net income of €40,000, who only applies the general 5% reduction (−€2,000) and pays tax on €38,000, the farmer pays tax on €32,450: a difference of €5,550 in the taxable base.
What should self-employed workers do now?
- Verify that you remain in modules: check that your activity continues to meet the billing limits to remain in objective estimation in 2027. If you exceeded the thresholds in 2026, you will have to switch to direct estimation.
- If you are a farmer or livestock breeder, keep all invoices for diesel and fertilizers: they are essential to apply the 35% and 15% deductions respectively in the 2027 IRPF tax return.
- Inform your tax advisor: communicate the volume of spending on agricultural diesel and fertilizers for tax year 2027 so they can correctly calculate the deductions in the annual tax return.
- Do not make changes to your invoicing system: the simplified VAT modules also do not vary, so there is no need to adjust any operational parameters.
- Review the tax calendar: the regulation comes into force on January 1, 2027 and affects the quarterly installment payments of that year, not the 2026 tax return.
Frequently asked questions
Do IRPF and simplified VAT modules increase in 2027?
No. Order HAC/1161/2026 keeps all signs, indices and modules of IRPF and simplified VAT exactly the same as in 2026. There are no increases or new charges for any self-employed worker in this regime.
What reduction can farmers in modules apply in 2027?
Farmers and livestock breeders in modules have a general 10% reduction on net income (versus the 5% for other self-employed workers), plus a 35% deduction on the price of agricultural diesel and 15% on the price of fertilizers purchased during the year.
What documentation do I need to apply the diesel and fertilizer deductions?
You must keep the purchase invoices for agricultural diesel and fertilizers corresponding to tax year 2027. These invoices prove the amount to which the deduction percentages (35% and 15% respectively) are applied and are necessary in case of any inspection by the Tax Authority.
What sectors does the modules regime affect in 2027?
The regulation expressly includes hospitality, transport, retail, repairs, hairdressing, agriculture and livestock, among other activities. The additional reductions (10%, 35% diesel, 15% fertilizers) are exclusive to agricultural and livestock activities.
When does Order HAC/1161/2026 come into force?
On January 1, 2027. It affects the quarterly installment payments and the annual IRPF tax return for tax year 2027, not the 2026 tax return.
Official source
View complete regulation at official source
Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-23174
