The 5% reduction in personal income tax (IRPF) and VAT modules for 2026 is maintained

 

A consolidated tax relief

The 5% reduction on the net income of IRPF modules will continue to be applied in 2026. This measure, which was already adopted in previous years (2020, 2021, 2022, and 2024), represents a direct relief for those who pay taxes under the objective estimation regime.

This taxation model is applied in key sectors of the economy, such as:

• Agriculture and livestock

• Transport

• Retail trade

• Part of the agri-food sector

With this continuity, the Ministry of Finance aims to provide stability to self-employed workers under this system, favoring their tax planning and ensuring a positive impact on their economy.

VAT: continuity in the special simplified regime

In addition to IRPF, the BOE order maintains the modules and instructions of the simplified VAT regime as applied in the previous fiscal year. For self-employed workers who opt for this regime, this represents a valuable continuity that facilitates administrative and tax management.

With this decision, the principle of regulatory stability is reinforced in a context where many professionals especially value predictability in their taxation.

Fiscal Memento: a key tool for professionals

For those managing their tax obligations, the Fiscal Memento is presented as an essential guide. With over 2, 300 pages of updated content, it allows advisors, CFOs, and other tax professionals to:

• Access current regulations and administrative criteria

• Consult weekly updates through the "Mementos Extras" service

• Use online consultation, download, print, or export tools

• Access legal sources and related legal content (in the digital version)

Furthermore, with their subscription, users are always up to date through email alerts with the latest updates.

The decision to maintain the 5% reduction in personal income tax modules and the stability in the simplified VAT regime represents a positive signal for self-employed workers and SMEs that require fiscal predictability in their operations. This continuity will allow them to optimize their tax burden with security and confidence, while planning their economic activity for 2026.