{"id":9041546,"date":"2026-05-27T07:00:57","date_gmt":"2026-05-27T07:00:57","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9041546"},"modified":"2026-05-13T10:28:02","modified_gmt":"2026-05-13T10:28:02","slug":"the-2026-income-tax-and-vat-forms-modules-system-are-the-same-as-those-for-2025","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/the-2026-income-tax-and-vat-forms-modules-system-are-the-same-as-those-for-2025\/","title":{"rendered":"The 2026 income tax and VAT forms (modules system) are the same as those for 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9041546\" class=\"elementor elementor-9041546 elementor-9041443\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8596620 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8596620\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d839b60\" data-id=\"d839b60\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43ade89 elementor-widget elementor-widget-heading\" data-id=\"43ade89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Directorate General of Taxes (DGT), through the State Tax\nAdministration Agency (AEAT), has confirmed that in 2026, the same\nexclusion thresholds will remain in effect for the application of the\nobjective assessment method for personal income tax and the simplified\nand special VAT regimes for agriculture, livestock, and fishing (REAGP) that have been in force since 2016.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dd27f29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dd27f29\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c5087ec\" data-id=\"c5087ec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fb522d1 elementor-widget elementor-widget-spacer\" data-id=\"fb522d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdabd06 elementor-widget elementor-widget-text-editor\" data-id=\"fdabd06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This clarification is particularly relevant following the uncertainty generated by Royal Decree-Law 16\/2025 of December 23, which officially extended these thresholds but was repealed after failing to be ratified by the Congress of Deputies (Resolution of January 27 published in the Official State Gazette on January 28, 2026).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-820369f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"820369f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-612b664\" data-id=\"612b664\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9ebfea7 elementor-widget elementor-widget-spacer\" data-id=\"9ebfea7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79bb65d elementor-widget elementor-widget-heading\" data-id=\"79bb65d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">MODULES (2026 INCOME TAX)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-537636e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"537636e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58b6eb4\" data-id=\"58b6eb4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97256c8 elementor-widget elementor-widget-text-editor\" data-id=\"97256c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In its Note on the tax implications of Royal Decree-Law 16\/2025 of December 23 and Royal Decree-Law 2\/2026 of February 3, published on April 1, 2026, the AEAT, following the interpretive criteria of the DGT, clarifies that taxpayers who began 2025 under the objective assessment method may continue under the same regime throughout the fiscal year, despite the subsequent repeal of RDL 16\/2025.<br \/><br \/>According to the analysis by the Directorate General of Taxes itself:<\/p><ul><li><p>Waivers and revocations filed during the period of validity of Royal Decree-Law 16\/2025 and Royal Decree-Law 2\/2026 are valid.<br \/><br \/><\/p><\/li><li><p>For the 2026 tax year, the limits for applying the objective estimation method in effect for the 2016 through 2024 tax years remain in place (Transitory Provision 32 of the Personal Income Tax Law, as amended by Article 14.4 of Royal Decree-Law<br \/>16\/2025).<\/p><br \/><span id=\"docs-internal-guid-1602c286-7fff-f89a-d2b3-535c89e01fd8\"><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c7027e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c7027e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0474c02\" data-id=\"0474c02\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0542fa elementor-widget elementor-widget-spacer\" data-id=\"b0542fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9260892 elementor-widget elementor-widget-heading\" data-id=\"9260892\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SUMMARY TABLE OF 2026 MODULE LIMITS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-293fac2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"293fac2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a7c96ca\" data-id=\"a7c96ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-73f776c eael-table-align-center eael-dt-th-align-left elementor-widget elementor-widget-eael-data-table\" data-id=\"73f776c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-data-table-wrap\" data-table_id=\"73f776c\" id=\"eael-data-table-wrapper-73f776c\" data-custom_responsive=\"false\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-73f776c\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">CONCEPT<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">LIMIT 2026<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tRevenue (economic activities by module)\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t    \u20ac250.000 \t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tRevenue (invoicing to businesses\/professionals)\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t \u20ac125.000 \t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tVolume of purchases of goods and services\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t   \u20ac250.000\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tAgricultural, livestock, and forestry activities (income)\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t   \u20ac250.000\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f34927 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f34927\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-044e074\" data-id=\"044e074\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77ff979 elementor-widget elementor-widget-spacer\" data-id=\"77ff979\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e25c82 elementor-widget elementor-widget-heading\" data-id=\"5e25c82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">And what about VAT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3aee021 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3aee021\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ab4539\" data-id=\"5ab4539\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf751aa elementor-widget elementor-widget-text-editor\" data-id=\"cf751aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Well, following the same criteria as for personal income tax, for the 2026 tax year, the limits for applying the simplified and special regimes for agriculture, livestock, and fishing\u2014which were in effect from 2016 to 2024\u2014will remain in place (Thirteenth Transitional Provision of the VAT Law, as amended by Article 12 of Royal Decree-Law 16\/2025).<br \/><br \/>This confirmation is of great importance for self-employed individuals in the agriculture, livestock, and fishing sectors, as well as small business owners under the simplified regime, who will make the first installment payment for the 2026 tax year starting in April.<br \/><br \/><\/p><p>For more information, please contact our <a href=\"https:\/\/www.gremicat.es\/en\/tax-and-accounting-advice\/\" target=\"_blank\" rel=\"noopener\">tax consulting.<\/a><br \/><br \/>If you find this interesting, please share it on social media. Thank you!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Directorate General of Taxes (DGT) has confirmed that the same<br \/>\nexclusion thresholds for the application of the objective assessment<br \/>\nmethod for personal income tax and VAT will remain in place in 2026.<\/p>\n","protected":false},"author":1,"featured_media":9041446,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[873],"tags":[],"class_list":["post-9041546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The 2026 income tax and VAT forms (modules system) are the same as those for 2025 - gremicat<\/title>\n<meta name=\"description\" content=\"The Directorate General of Taxes (DGT) has confirmed that the sameexclusion thresholds for the application of the objective assessmentmethod for personal income tax and VAT will remain in place in 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/modulos-irpf-iva-2026-iguales-de-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The 2026 income tax and VAT forms (modules system) are the same as those for 2025 - 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