Módulos tax for self-employed stays the same in 2027

If you pay tax under módulos, 2027 uses the same figures as 2026, with a 5 % reduction. You can opt out until 31 December.

If you are self-employed on módulos, your 2027 income tax uses the same figures and rules as 2026. The same applies to VAT under the simplified scheme (régimen simplificado). The Ministry of Finance published this in the BOE on 5 November 2026, covering all of 2027.

Are you on módulos?

Under módulos (estimación objetiva), the tax office sets your profit from fixed data about your business, not from actual income and costs. Some activities qualify: bars, cafés, restaurants, taxis, hairdressers, road haulage, repair shops and many small shops.

Size limits also apply. Exceed them in one year and you are out the next:

• Restaurants and one or two star hotels: up to 10 people working.
• Bars and cafés: up to 8 people. Hairdressers and beauty salons: up to 6.
• Taxis: up to 3 vehicles. Road haulage and removals: up to 4.
• Farming, livestock and forestry: up to 250.000 euros of income a year.

You count as one person, like your staff. Businesses run by your spouse, children or parents also count if they do similar work and share management and resources. If you are out, you file on real income and costs (estimación directa simplificada).

How much less will you pay?

You can take 5 % off your módulos profit for 2027, already applied to your 2027 quarterly payments.

For the 2026 tax year, farmers and livestock keepers can take off 35 % of farm diesel costs and 15 % of fertiliser costs. Their general reduction rises to 10 %.

Want to leave módulos?

You can opt out of módulos, the simplified VAT scheme or both for 2027, or return if you left earlier. The window runs from 6 November to 31 December 2026.

You can also opt out by filing your first 2027 quarterly income tax payment on time with real income and costs. For VAT, file your first quarterly return under the standard scheme. New businesses can do this with their first return.

What to do now?

• Add up your real 2026 income and costs to compare systems.
• If you switch, tell the tax office well before the last week of the year.
• Starting out? See how to register as autónomo with the tax office and Social Security.
• Receiving unemployment benefit and planning a bar or taxi? Check how to take it as a lump sum.