MODULOS RENTA-IVA 2016

The Official State Bulletin (BOE) has issued the order to develop by 2016 the method of objective estimate of the simplified income tax and VAT system, which will incorporate NEW RELEASES introduced by the tax reform and the law of PGE.

For the year 2016, will be applicable the new limits exclusive the system of modules, and they wont be able ERP implementation activities or sectors that exceed:

  • function of revenue volume for all economic activities, except agricultural, livestock and forestry, 250.000 € per year. To this end, all the transactions irrespective of whether or not required to issue an invoice shall be disregarded. This limit is due to be implemented in 2016 and 2017, but since 2018 has been set at 150,000 €

Notwithstanding the above limit, the method of objective estimate will not be able apply when the volume of the gross income corresponding to operations that are required to issue an invoice where the customer is a businessman or professional acting as such, exceeds € 125,000 annually. This limit is due to be implemented in 2016 and 2017, but since 2018 has been set at 75,000 €.

  • function of revenue volume for all agricultural, forestry and livestock, 250 activities.000 € per year. For this purpose, only the operations to be included in the Record Book sales or income or VAT registration books be counted.

  • depending on the volume of purchases of goods and services, 250.000 € per year for the set of all economic activities developed. Within this limit will be considered works and outsourced services and acquisitions of assets are excluded. This limit is due to be implemented in 2016 and 2017, but since 2018 has been set at 150,000 €

Regarding magnitudes específicas exclusive in activity road haulage (722) and removal services (757) limit vehicle to qualify under the modules I is set at 4 vehicles (Down from 5).

The Order also excludes the objective assessment method and the simplified VAT regime the activities in Divisions 3, 4 and 5 first section of the IAE Rates subject to withholding 1% in 2015, that they relate later.

Reduces the rate of return on net livestock activity exploitation of bovine milk, by approximately 38% and the rate of net return potato culture, by approximately 30%.

Maintains reduction of 5 % on the net yield of modules derived from the agreements reached in the Bureau of Labor Contract

For any question you can contact our office.

Atentamente,