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In Spain, the modules regime (estimación objetiva) lets some self-employed pay IRPF and VAT using official indices instead of real profits and costs. In 2025, the scheme continues with the usual turnover limits and a general 5% reduction on the module yield, plus small sector tweaks. This guide explains who can use self-employed modules 2025, exact limits, how payments work for IRPF with Modelo 131 (the quarterly IRPF form) and VAT under the simplified VAT regime (IVA, value-added tax), deadlines, how to opt in or out, and what is changing with VeriFactu (the new billing-software rule) and B2B e-invoicing. You can quickly check eligibility, estimate quarterly payments, and stay compliant.
Quick FAQ
What are “modules”?
A way to calculate tax using objective signs like floor area, staff, or vehicles, not your real income and costs.
Do modules still exist in 2025?
Yes. Limits stay as in recent years and a 5% general reduction applies to 2025 module yield.
What are the key caps?
General activities up to €250,000 income. Mandatory B2B invoicing up to €125,000. Agriculture up to €250,000.
How do I pay IRPF in modules?
Quarterly with Modelo 131. Percentages are 4%, 3%, or 2% based on employees.
And VAT?
Many module activities use the simplified VAT regime and file Modelo 303 each quarter.
What changes with VeriFactu?
Anti-fraud billing software rules are in place. User go-live starts 1 Jan 2026 for companies and 1 Jul 2026 for autónomos.
Where can I read the official rules?
On the tax agency’s website.
Self-employed modules 2025 - what it is and what changed
Modules swap precision for simplicity.
IRPF is based on official signs and indices like square meters, seats, or vehicles. You do not add every receipt. Many of these activities also use the simplified VAT regime.
2025 at a glance.
Access limits carry over. A general 5% reduction applies to the module net yield in 2025. The rest stays stable for most sectors.
Read more about autonomo here.
Eligibility and limits for 2025
Turnover caps to enter or stay.
- General activities not in agriculture: up to €250,000 total income.
- Operations where you must issue invoices to businesses: up to €125,000.
- Agriculture, forestry, livestock: up to €250,000.
- Purchases of goods and services cap, excluding fixed assets: €250,000.
Aggregation rules matter.
Add figures with spouse, ascendants, and descendants if you run identical or similar activities.
Activities must be listed.
Not every IAE epígrafe qualifies. Typical cases are small retail, bars and cafés, hairdressers, taxis and light transport, small repair shops, and some crafts. Check your IAE epígrafe against the annex tables.
2025 clarity note.
The practical limits remain for 2025. Re-check for 2026 if the Government tightens them.
“Am I eligible?” checklist
- My 2024 income is under the relevant cap above.
- My 2024 B2B invoicing stays under €125,000.
- My activity appears in the Order annex list.
- My purchases, excluding fixed assets, stay under the cap.
- I am not in an excluded activity.
If all are yes, modules likely fit. If any is no, consider direct estimation.
Typical Spanish cases.
Small groceries and kiosks. Bars and cafés. Hairdressers and beauty salons. Taxi and light transport. Bicycle and phone repair. Small crafts with a shopfront.
How to verify your code.
Match your IAE epígrafe to the annex tables. Lists online help, but the annex is what counts.
How IRPF is calculated in modules
- Start from the activity’s data-bases.
Each activity has units like personnel, floor area, electricity, vehicles, or seats. Multiply those by official indices to get your module net yield. Then apply the general 5% reduction for 2025. - Quarterly prepayments with Modelo 131.
Deadlines: 1-20 Apr, 1-20 Jul, 1-20 Oct, and 1-30 Jan.
Percentages on your module net yield:
- 4% general rule.
- 3% if you have one employee.
- 2% if you have no employees.
If no data-base can be set for the payment, the fallback is 2% of quarterly turnover.
Worked example - hairdresser, 35 m², 0 employees
- Data-bases: 35 m² shop, 0 employees, 6 seats.
- Suppose the official indices for floor area and seats give a net annual yield of €9,000.
- Apply the 5% reduction: €9,000 x 0.95 = €8,550.
- You have no employees, so your Modelo 131 rate is 2%.
- Quarterly payment: €8,550 x 2% ÷ 4 = €42.75 per quarter.
This is illustrative. Real indices depend on your exact epígrafe and annex line.
VAT in modules - simplified VAT regime
How the simplified VAT regime works.
Your annual VAT quota starts from sector coefficients. You adjust for VAT on current operations and subtract supported VAT on current operations. Fixed assets have separate adjustments.
How to file.
File Modelo 303 each quarter in the same windows as IRPF. Many simplified VAT filers skip Modelo 390 if they include the extra annual summary details inside the 303.
Books, invoices, and compliance you still need
- Keep the fixed assets register if you deduct amortization.
- Keep the sales and income book when your module depends on volume.
- Keep all invoices and proofs for your signs and indices.
How to opt in or out of modules
Entry and tacit renewal.
If you meet the conditions and do not renounce, modules apply by default and renew each year.
How to renounce.
File 036 or 037 in December before the year starts. You can also renounce by filing the first quarterly return under direct estimation. The minimum effect is three years outside modules. After that, revoke in December before the year you want back in.
Exclusions mid-year.
If you exceed limits or switch into an excluded activity, you move out of modules and the tax office can regularize.
Pros and cons vs direct estimation
Pros of modules.
Simple rules and predictable payments. Less bookkeeping time. Can help in low-margin trades.
Cons of modules.
You pay based on indices even if profit drops. Limited deduction logic. Crossing a cap forces a regime change.
Rule of thumb.
Thin real margins or heavy admin time often fit modules. Big investments or variable margins often fit direct estimation. Use a simulator before you commit.
Comparison - modules vs direct estimation
Deadlines and forms you will file
IRPF modules - Modelo 131
Q1: 1-20 April
Q2: 1-20 July
Q3: 1-20 October
Q4: 1-30 January
Bank debit cut-offs are usually a few days earlier. File early.
VAT simplified - Modelo 303
Same quarterly windows as above. Many simplified VAT filers do not file Modelo 390 if they add the extra annual details in the 303.
Keep proofs.
Keep invoices, books, and the documents that support your signs and indices.
Bottom line
Self-employed modules 2025 keep the familiar caps and a 5% general reduction on the module yield. If your activity qualifies and you stay under the limits, modules remain the simplest way to comply. Do not miss Modelo 131 and Modelo 303 windows, and plan a 2025 migration to VeriFactu-ready billing so you hit the 2026 dates. Before you decide, compare modules against direct estimation with a quick simulation. renn automates that comparison, keeps your books clean, and gets you ready for VeriFactu while you focus on work. This is the fastest way to stay compliant with self-employed modules 2025.
