Direct exclusion from the special module regime

Activities that are currently subject to a 1% withholding tax are excluded regardless of the volume of income and/or purchases

Last week we explained how the Administration has limited the application of the special regime by index signs or modules to entrepreneurs by varying the threshold of total turnover and total volume of purchases (access here)

We would now like to supplement this information by noting that those sectors of activity that, by their nature, are aimed at providing services to businesses or professionals have been directly excluded from the system, due to the amendment of the thirty-sixth additional provision of Law 35/2006, of November 28. Therefore, activities currently subject to the 1% withholding tax rate, such as manufacturing and construction (activities included in divisions 3, 4, and 5 of the tax rates), are excluded from the objective estimation method as of 2016.

Alicia Conesa,
Tax and Accounting Area

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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