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Updated: May 2026. Rules verified against AEAT Order HAC/1347/2023 and RD 15/2025. The modules regime (estimación objetiva) applies by default to eligible autónomos in 2026, unless you actively renounced it in December 2025. Miss the renunciation window and you are locked in for a minimum of three years. This guide covers who qualifies, the caps that trigger exclusion, all quarterly deadlines, the 5% yield reduction active in 2026, what the VeriFactu requirement means for modules filers from 1 July 2027, and what happens if you exceed a limit mid-year. Sits alongside the autónomo guide and the autónomo costs overview.
The modules regime (estimación objetiva) calculates your taxable IRPF yield using official objective signs - floor area, employees, seats, vehicles, or electricity consumption - not your real income and expenses. You do not add up receipts. AEAT publishes fixed indices per activity; multiply your signs by those indices to get your net yield, then apply any reductions.
Most qualifying activities also fall under the simplified VAT regime (régimen simplificado de IVA), which works similarly: sector coefficients replace real invoice tracking for the annual VAT quota.
2026 changes. A general 5% reduction on module net yield remains active for 2026. Access thresholds stay at the same levels as recent years. Sector-specific indices have minor adjustments in some activities. No structural overhaul applies.
VeriFactu timing. Per Royal Decree 15/2025, certified anti-fraud invoicing software becomes mandatory for companies from 1 July 2026 and for autónomos from 1 July 2027. Even modules filers who issue few invoices must switch to VeriFactu-compliant software by that date. See the VeriFactu guide for what changes and what software must do.
Activity must appear in the AEAT Order annex. Typical qualifying activities: small retail (kiosks, groceries), bars and cafés, hairdressers and beauty salons, taxi and light transport, small repair shops (bikes, phones, shoes), and some crafts with a shopfront. Not every IAE epígrafe qualifies. Match your epígrafe to the Order HAC/1347/2023 annex tables.
Turnover caps to enter or stay in 2026:
Aggregation. AEAT aggregates your figures with those of your spouse, ascendants, and descendants if any of you run identical or similar activities. A family running two cafés counts as one entity for the cap.
Who is excluded regardless of caps:
For the broader picture of autónomo tax obligations, see how to set up as autónomo.
IRPF quarterly payments - Modelo 131:
Simplified VAT - Modelo 303:
Renunciation window (opt out): December of the year before you want to exit. File Modelo 036 or 037. Miss this and you stay in modules for the full following year minimum.
Bank debit cut-offs are typically 5 days before the deadline. File at least a week early if you pay by direct debit.
For the full quarterly IRPF calculation under direct estimation (Modelo 130), see how to calculate IRPF trimestral.
Step 1: Identify your data-bases. Each qualifying activity assigns units - floor area (m²), employees, electrical power, seats, vehicles. Count each unit for your activity.
Step 2: Apply official indices. Multiply each data-base unit by the index published in the Order annex for your epígrafe. The result is your preliminary module net yield.
Step 3: Apply the 5% reduction. Multiply the yield by 0.95. This general reduction applies to all module activities in 2026.
Step 4: Calculate your quarterly Modelo 131 payment. Apply the rate based on employees:
Illustrative example - hairdresser, 35 m², 0 employees. Suppose the indices for floor area and seats give a preliminary annual yield of €9,000. Apply the 5% reduction: €9,000 × 0.95 = €8,550 annual yield. Rate is 2% (no employees). Quarterly Modelo 131 payment: €8,550 × 2% ÷ 4 = €42.75. Real figures depend on your specific epígrafe and annex line.
For Social Security contributions on top of these IRPF payments, see autónomo Social Security contributions. If this is your first registration, the Cuota Reducida (€87.6/month) applies regardless of which tax regime you use.
Most modules activities use the simplified VAT regime. Instead of tracking every invoice's input and output VAT through the year, you calculate an annual VAT quota from sector coefficients published in the Order annex.
How the quarterly payment works. Each quarter you pay a fraction of the estimated annual quota based on your current operations VAT, less the input VAT you supported on current purchases. Fixed assets have separate adjustment rules.
Filing. Modelo 303 each quarter in the same windows as Modelo 131. If you include the annual summary data in the Q4 303, Modelo 390 is not required separately.
Exclusion from simplified VAT. If you exceed the income thresholds mid-year or leave modules for IRPF, you exit simplified VAT simultaneously. You cannot be in simplified VAT without being in modules.
Modules reduce bookkeeping but do not eliminate it. You must keep:
AEAT can audit the indices you declared. If your floor area, employee count, or seat count does not match your supporting documents, the yield is recalculated upward with surcharges. Keep original documentation for at least four years.
For help with registration, filing, or switching regimes, a gestor handles these steps. See what gestorías charge for typical costs.
Missing a Modelo 131 or 303 deadline triggers an automatic surcharge under LGT Article 27:
False index declaration (declaring fewer employees or smaller floor area than actual) is a tax infraction under LGT Article 191. Minor infractions: 50% of the underpaid amount. Serious infractions (concealment or false documentation): 50% to 100% of the amount. Very serious infractions: up to 150%.
Cap exceeded without notification. If you exceeded a threshold and did not file a Modelo 036/037 to switch regimes, AEAT can regularize from the first quarter of breach, applying the direct estimation rules retroactively plus penalties.
VeriFactu non-compliance from 1 July 2027 carries separate fines under RD 15/2025, with a base penalty of €1,000 per software system used that does not comply.
Modules:
Direct estimation (estimación directa):
Use a simulation before committing. If your real profit margin is below the module yield implied by your indices, modules cost you more than direct estimation would. If margins are thin or volatile, direct estimation usually wins.
Default entry. If your activity qualifies and you have never renounced modules, the regime applies automatically. No action required to enter.
Tacit renewal. If you were in modules last year, met all conditions, and did not file a renunciation in December, you stay in modules for the current year.
How to renounce (opt out). File Modelo 036 or 037 at AEAT during December of the year before you want to exit. You can also renounce by filing the first quarterly return under direct estimation, but this is less clean. Minimum period outside modules: three years. After three years, you can revoke your renunciation in December to re-enter the following year.
Exclusion mid-year. If you exceed a threshold or begin an excluded activity, you exit modules from that point. AEAT may regularize from the start of the fiscal year. File Modelo 036/037 as soon as the exclusion condition arises.
Full registration walk-through at how to register with the tax agency.
Modules mean you pay nothing if you earn nothing. False. You pay based on your signs and indices regardless of actual revenue. A café with 40 seats and 35 m² has those data-bases whether or not you had a bad month. The only partial exception is activities where turnover is itself a data-base unit.
VeriFactu does not apply to modules filers because they issue few invoices. False. The VeriFactu requirement applies based on legal status (autónomo or company), not invoice volume. A hairdresser who issues 10 invoices per year is still required to use certified software from 1 July 2027.
Renouncing modules means you cannot go back. Partly false. You can re-enter modules after a minimum of three years in direct estimation, provided your activity still qualifies and you revoke your renunciation in December of the prior year.
The B2B €125,000 cap only counts invoices you send to registered businesses. Mostly correct, but the aggregation rule means you add figures with family members running the same activity. Two siblings running separate taxi licences count together toward the cap if AEAT deems the activity identical.
Modules filing is simpler than direct estimation, so no gestor is needed. Often false in practice. Index calculations, simplified VAT coefficients, the fixed assets register, and the annual settlement can produce errors that cost more to fix than a gestor costs to hire. See typical gestoría prices.
Can I use modules if I just registered as autónomo?
Yes, if your activity is on the list and you have not previously renounced modules. New autónomos enter modules by default for qualifying activities. If you prefer direct estimation, file Modelo 036 or 037 ticking the renunciation box at registration or in the December prior to the first full year.
What happens if I accidentally exceed the €125,000 B2B cap mid-year?
You must file Modelo 036/037 to notify AEAT and switch to direct estimation from the following fiscal year. If you exceed the cap in 2026, you exit modules for 2027. AEAT does not make you switch mid-year for the B2B cap breach, but you lose the right to continue in modules for the next year.
Do I still need to file if I had zero income in a quarter?
Yes. You file Modelo 131 with the index-based amount even in zero-revenue quarters - unless the data-base itself is zero (no floor area, no employees). Modelo 303 is also required. Missed filings trigger automatic surcharges.
Can modules filers claim the Cuota Reducida (€87.6/month)?
Yes. The Cuota Reducida applies to Social Security contributions and is separate from the IRPF regime. A first-time autónomo in modules pays €87.6/month on Social Security while still filing Modelo 131 for IRPF. Detail at autónomo reduced Social Security rate.
Is modules compatible with having employees?
Yes. The rate just changes: 4% with more than one employee, 3% with one employee. Payroll obligations are the same as for any autónomo with staff. Full Social Security and labour filing requirements apply regardless of IRPF regime.
When does VeriFactu actually apply to me as a modules autónomo?
From 1 July 2027. The earlier date of 1 July 2026 applies only to companies (sociedades). As an autónomo, even on modules, you must use VeriFactu-compliant invoicing software from that date. Ask your current software provider whether their tool will be certified before July 2027.
Modules remain the default regime for qualifying autónomos in 2026. The 5% general reduction on module yield is active. The caps are unchanged. The main deadlines are 1-20 April, 1-20 July, 1-20 October, and 1-30 January - miss one and the LGT surcharge clock starts immediately. VeriFactu-compliant invoicing is mandatory from 1 July 2027, regardless of how few invoices you issue. If you are near the €250,000 or €125,000 thresholds, track them monthly - a mid-year breach triggers a regime switch for the following year with no grace period. If you want modules filings, Social Security tracking, and VeriFactu migration handled from one place, renn manages autónomo compliance end-to-end.
