Order HFP/1335/2021 maintains the structure of Order HAC/1155/2020, of November 25, which develops for the year 2021 the objective estimation method of IRPF and the simplified special regime of VAT.
The Official State Gazette (BOE) of December 2, 2021, published Order HFP/1335/2021, of December 1, which develops for the year 2022 the objective estimation method of Personal Income Tax (IRPF) and the simplified special regime of VAT, with entry into force on December 3, 2021 and with effects for the year 2022.
Order HFP/1335/2021 maintains the structure of Order HAC/1155/2020, of November 25, which develops for the year 2021 the objective estimation method of IRPF and the simplified special regime of VAT.
Personal Income Tax
The amounts of the signs, indices or modules, as well as the application instructions applicable in 2021, will remain in effect for 2022.
The 5% reduction on the net income of modules is maintained for all taxpayers (both for agricultural, livestock and forestry activities as well as for the rest of the activities) who determine it by the objective estimation method in 2022, also noting that this reduction will be taken into account to quantify the net income for the purposes of the fractional payments.
The reduction of the net yield indices applicable in the objective estimation method of the IRPF is maintained for the following agricultural activities: table grapes (0.32), flowers and ornamental plants (0.32) and tobacco (0.26).
VAT
The Order maintains for 2022 the modules and instructions for their application from the previous year.
As in previous years, it reduces the percentage applicable in 2022 for calculating the fee accrued for current operations in the simplified VAT regime for certain livestock activities affected by sectoral crises, specifically for beekeeping activities (0.070) and services for breeding, keeping and fattening birds (0.06625).
Economic activities carried out in Lorca
The 20% reduction in net income calculated by the objective estimation method of IRPF and on the accrued fee for current operations of the simplified VAT regime for economic activities carried out in Lorca is maintained for 2022.
Resignation or revocation
Taxpayers who carry out activities to which the objective estimation method of IRPF applies or VAT taxpayers to whom the simplified special regime applies and who wish to waive it or revoke their waiver for 2022, may do so within the period from December 3, 2021 to December 31, 2021.
Notwithstanding the foregoing, the waiver will also be deemed to have been made when the declaration corresponding to the first quarter of the calendar year in which it is to take effect is submitted within the regulatory period, applying the general regime. In the case of commencement of the activity, the waiver will also be deemed to have been made when the first declaration that the taxpayer must submit after the commencement of the activity is submitted within the deadline, applying the general regime.
Extension of the quantitative limits for applying modules
On the other hand, the draft General State Budget Law for 2022 includes a further extension of the exclusion limits for the simplified tax regime, applying the increased limits established in Transitional Provision 32 of the Personal Income Tax Law and Transitional Provision 13 of the VAT Law since 2016. Thus, those who do not exceed the following turnover limits in 2021 will be able to continue using the simplified tax regime in 2022: €250,000 for all economic activities, and €125,000 when the recipient is a business or professional.
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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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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