BOE-A-2026-23174 ·5 November 2026 ·orden critical
Tax

Self-employed in objective estimation regime: IRPF and VAT modules maintained for the 2027 tax year

This Order develops the objective estimation method for IRPF and the simplified special regime for VAT for the 2027 tax year. It maintains the structure of modules, signs, and indices applied in 2026, including a 5% reduction on the net yield of modules for all taxpayers (exordium). For the agricultural and livestock sector, reductions for input costs (diesel and fertilizers) are maintained, and the general reduction of the net yield of modules is increased to 10% (exordium).

In 3 key points

  1. 5% reduction in net module yields for all taxpayers under the objective estimation regime (exordio)
  2. 35% reduction in the purchase price of agricultural diesel and 15% for fertilisers in farming and livestock activities (exordio)
  3. 10% general reduction in net module yields for agricultural and livestock taxpayers (exordio)

Frequently asked questions

Will IRPF and VAT modules change for the year 2027?
No, the same amounts for signs, indices, or modules and the application instructions from the previous year remain in place.
What benefits are maintained for farmers and livestock breeders?
The 35% reduction in agricultural diesel and 15% in fertilisers is maintained, alongside a 10% reduction in net module yields.
Is there any general reduction for all self-employed individuals under the objective estimation regime?
Yes, a 5% reduction on the net module yield applicable to all taxpayers under this regime is maintained.

Lifecycle

2026-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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