The General Directorate of Taxes of the Ministry of Finance informs that the limits to apply the objective estimation method in 2025 are the same that have been in force between 2016 and 2024. In this way, the Treasury eludes the limbo in taxation that have to pay the first fractional payment of the IRPF of the first three months of the year.
Since 2016, those freelancers who invoice less than 250,000 euros per year can be taxed by modules if they sell individuals or less than 125,000 euros a year, if they do companies. In 2025, these limits are maintained.
In a note from the Tax Agency (AEAT) on the effects, in the field of IRPF, of Royal Decree-Law 9/2024, the Treasury indicates that between January 1 and 22, 2025, the 32nd transitory provision of the IRPF Law, modified by Royal Decree-Law 9/2024, was in force. This meant that taxpayers could determine their net yield according to the objective estimation method based on their income and expenses of 2024. As of January 23, 2025, due to the non-validation of Royal Decree-Law 9/2024, taxpayers could automatically be excluded from the objective estimation method and would have to go to the direct estimate.
However, the DGT understands that according to article 34.1 of the IRPF Regulation, the exclusion of the objective estimation method would have an effect since the beginning of the following year to which the exclusion circumstance occurs.
Therefore, it estimates that “since the cause of exclusion occurred on January 22, 2025, the effects of exclusion would be applied in the tax period of 2026. Therefore, taxpayers can continue to use the objective estimation method in 2025”.
Therefore, for the Treasury, although there has been a regulatory change that could exclude taxpayers from the objective estimation method, this exclusion will not have an effect until 2026, allowing that in 2025 they continue to determine their net performance according to this method.
Esau Alarcón, Fiscal Advisor and partner of Gibernau, explains that “the AEAT note produces blushing and even embarrassment. The traditional effects of the Royal Decrees are misrepresented- Law to achieve at all costs the extension of the thresholds of the modules in 2025, forgetting that validation (or not, as is the case) of a rule) ex tunc (forever)native, as the term “validate” itself indicates. Please, tax administration officials, take off the dirty hands of the politicians of our norms or run the risk of generalizing the denaturation of the law and falling into the darkest of the abyss. ”
The module system allows self -employed to calculate what IRPF have to pay based on an estimate of sales made in the year. To calculate them, different parameters such as employees in charge, local or office or locality are used in which it is located.
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