IRPF and simplified VAT modules for self-employed workers in 2027: amounts maintained and reductions expanded for farmers
05 Nov 2026Effective: 01 Jan 20270 views
Who is affected:
Self-employed workers in modules: hospitality, transport, trade, agriculture, livestock and services
Summary
Tax modules are set for self-employed workers under the objective estimation system (modules) for 2027, maintaining 2026 amounts and applying a general 5% reduction on net income.
Detailed analysis
PRO
Order HAC/1161/2026 regulates for fiscal year 2027 the IRPF modules system and the simplified VAT regime, maintaining unchanged the signs, indices and modules from the previous year. The general 5% reduction on net income from modules is maintained for all taxpayers under this system. For agricultural and livestock act…
PRO exclusive content
Implicaciones prácticas, plazos y recomendaciones específicas para tu sector.
Orden HAC/1161/2026, de 4 de noviembre, por la que se desarrollan para el año 2027 el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas y el régimen especial simplificado del Impuesto sobre el Valor Añadido.
Companies trading with other EU countries will have to use web services instead of the old EDIFACT system to send their Intrastat declarations from July 2027 on...
Import and export companies of goods between EU countries obliged to declare Intrastat
The EU extends authorization to Romania to restrict VAT deduction on unused vehicles not exclusively for business purposes. This special measure extends beyond ...
Companies and self-employed individuals with business activity in Romania using company vehicles
The Bank of Spain publishes the yield rate for public debt 2-6 years in October 2026, setting it at 3.106%. This data is relevant as an official reference for b...
Banking entities, holders of loans referenced to official rates and financial markets
The AEAT publishes the rehabilitation of tax identification numbers for three companies in Catalonia, Madrid and Murcia. These companies thus recover their NIF ...
The three rehabilitated companies and their partners, suppliers and customers
The EU Council extends Denmark's permission to apply a special VAT rule on the private use of company vehicles. This exception departs from the general European...
Danish companies that provide vehicles to employees for private use; Danish tax administration
