Exclusion from the objective estimation method (modules). The Administration limits the application of this special regime to retail activities or those directed at private individuals.

We already know that the birth of the tax regime according to the objective estimation method, known to all as the module regime, coincided with a time of economic prosperity and that with it the Administration ensured tax revenues, certainly lower than those it would have obtained from the taxation of those same entrepreneurs in the direct estimation regime since it is a regime that is chosen voluntarily, but which greatly simplified tax management.

Thus, the Administration is increasingly narrowing the door to the simplified tax regime, limiting once again the possibility of this option for the 2016 fiscal year.

To maintain or opt for the simplified tax regime in 2016, a maximum income threshold of €150,000 is set for the previous year (i.e., 2015). Agricultural, livestock, and forestry activities are excluded from this threshold. All transactions must be considered for this calculation, regardless of whether or not an invoice is required. Furthermore, if the taxpayer invoices businesses and professionals required to issue invoices, the maximum annual income limit is €75,000.

Agricultural, livestock and forestry activities have a separate limit from the previous one, set at 250,000 euros per year.

In accordance with this criterion, in order to improve the system and avoid the impossibility in certain circumstances of controlling the volume of the taxpayer's income, another limit to be considered will also be the volume of purchases of goods and services, which may not exceed 150,000 euros per year.

It is not surprising, then, that in this 2015 fiscal year, businesses included in this special simplified tax regime have had to report for the first time in form 347 the purchase of goods and services from third parties that exceeded the annual amount of 3,000.00 euros.

Our advice is that during this last quarter of the 2015 fiscal year, you review your figures in anticipation of the fiscal year closing and find out in advance whether or not next year you will be forced to abandon this simplified tax system, informing yourself about what the move to simplified direct estimation will mean in terms of both taxes and formal obligations.

Alicia Conesa,
Tax and Accounting Area

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

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