The objective estimation of personal income tax and the simplified VAT regime are regulated for 2018

Article 32 of the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, and article 37 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992 , of December 29, establish that the objective estimation method of the Personal Income Tax and the special simplified regime of the Value Added Tax will be applied to the activities determined by the Minister of Economy and Finance, currently , Minister of Finance and Public Service. Therefore, the purpose of this Order is to comply with the mandates contained in the aforementioned regulatory precepts for the 2018 financial year.


This Order maintains the structure of Order HFP/1823/2016, of November 25, which develops for the year 2017 the method of objective estimation of the Personal Income Tax and the special simplified regime of the Personal Income Tax. the Added Value. In relation to the Personal WhatsApp Number List  Income Tax, the amount of the signs, indices or modules, as well as the application instructions, are maintained for the 2018 financial year. Likewise, the 5 percent reduction on the net performance of modules derived from the agreements reached at the Self-Employed Work Table is maintained. However, the net return index applicable to the agricultural activity of obtaining rice is reduced, in order to adapt it to the current reality of this sector.






This new index will also be applied, in accordance with the provisions of the fifth additional provision, to the 2017 tax period. Regarding the Value Added Tax, this Order also maintains, for 2018, the modules, as well as the instructions for its application, applicable in the special simplified regime in the immediately preceding year. Finally, the reduction on the net income calculated by the objective estimation method of the Personal Income Tax and on the fee accrued for current operations of the special simplified regime of the Value Added Tax for the companies is maintained for this period. economic activities developed in the municipality of Lorca.