The limits of the known as modules regime for 2022 are maintained. These, that the limits to apply the objective estimation method are maintained.
Last December 2 was published in the BOE the Order HFP/1335/2021, of December 1, which regulates for the year 2022 the objective estimation method of the IRPF and the special simplified VAT regime.
It should be recalled that the objective estimation method in the IRPF, of income for certain economic activities is mandatorily applied to each of the economic activities. Isolatedly considered, and determined by the Minister of Economy and Finance. This is so unless taxpayers waive it or are excluded from its application. In accordance with the rules contained in article 31 of the LIRPF and article 32 of the RIRPF.
How does the modules regime for 2022 work
In the 2022 Modules Order, the period for waiver or revocation of this method for 2022 is set from December 3rd to December 31st, 2021. It will also be understood that there is a waiver when the related tax return-settlement corresponding to the first quarter of 2022 is filed on time applying the direct estimation method of Personal Income Tax (form 130) or the general VAT regime (form 303), with effects for at least the following three years.
Excluding limits for 2022
In accordance with article 31 of the Personal Income Tax Law 35/2006, of November 28, 2006, the objective estimation method (module system) may not be applied when the volume of gross income in the immediately preceding year exceeds certain limits (depending on the activity). In the General State Budget Bill, the excluding limits are extended for the fiscal year 2022, the same as had been done every year since 2016 (transitional regime provided for in Law 48/2015, of October 29, on the General State Budget for 2016). The limits are as follows:
- 250,000€ for all economic activities. Except for agricultural, livestock and forestry activities, regardless of whether or not there is an obligation to issue an invoice.
- 150.000€ for operations in which there is an obligation to issue an invoice when the recipient is an entrepreneur.
- 250,000 for all agricultural, forestry and livestock activities.
- 250.000€ in acquisitions and imports of goods and services for the whole of their business or professional activities. Excluding those related to fixed assets.
If any of these limits is exceeded in 2021, it will be excluded from the modules for the following three years (2022, 2023 and 2024).
Among the measures included in the Order for 2022, the following can be highlighted.
Firstly the same activities included in the objective estimation method of the IRPF and in the simplified special VAT regime are maintained.
Secondly the amount of the signs, indexes or modules are maintained, as well as the application instructions applicable in 2021.
Additionally, maintenance of the general reduction of 5% of the net return of modules for all module taxpayers. It is taken into account for the purposes of fractioned payments.
Moreover the reduction of the net yield indexes applicable in the IRPF objective estimation method is maintained for the following agricultural activities:
- table grapes (0.32),
- flowers and ornamental plants (0.32), and tobacco (0.26).
- and tobacco (0.26)
The reduction in the tax payable for current operations in the simplified VAT regime is maintained for the following livestock activities as well as services of breeding, keeping and fattening of poultry (0.06625) and beekeeping activities (0.070).
Finally, in the municipality of Lorca, the reduction of 20% of the net yield calculated by the objective estimation method of the IRPF is maintained. Also in 20% of the quota accrued for current operations of the special simplified VAT regime.
It should be noted that these limits have been maintained for several years.