How much does a freelancer pay for modules?

Article by: Ing. Ismael Ibáñez Segundo | Last update: April 10, 2022
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4% of the applicable net return. 3% in almost having a hired worker. 2% when there are no hired workers or the activity is agricultural.

How much can be invoiced per modules?

Limit to 150,000 euros in taxation by modules.

What is paid for modules?

The objective estimation regime, commonly called modules, is a tax settlement system that allows the self-employed who carry out certain types of activities to pay the Treasury based on the estimated benefits according to the resources available to them.

What is it like to pay by modules?

Module taxation is one that does not take into consideration the profit or benefit that has actually been achieved, but rather an estimate. It will be calculated in accordance with the provisions of the Module Order, multiplying the amounts set by the number of units used in it.

Who can pay for modules?

Requirements to be able to pay taxes by the module system

The volume of purchases of goods and services from the previous year does not exceed €250,000 excluding VAT. Fixed assets are excluded. The activities carried out by the company must be in national territory. Do not give up taxation by modules.

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What activities can be taxed by modules?

What activities can be taxed by modules?

    Agriculture and Livestock.Fishing.Retail Trade: newsagents, vehicle repair shops and other repair shops.Hospitality: restaurants, cafes, bars, ice cream parlors, hostels, pensions and inns.Transport: travelers, merchandise and taxis.

When do you pay for modules?

And you must do it between the 1st and 20th of the months of April (for the first quarter of the year), July (second quarter) and October (third quarter). The return corresponding to the fourth quarter must be submitted between January 1 and 30 of the following calendar year.

How is the VAT to be paid for modules calculated?

Taxation by modules is carried out through installment payments and by presenting form 131. This tax declaration is made every three months, during the first 20 days of the months of April, July and October, coinciding with the VAT declaration.

Which is better estimation direct or by modules?

The direct estimate allows us to benefit from more deductions, since in the modules our real expenses are not taken into account. Presumably, when an activity starts, it starts from an unfavorable situation in which profits are reduced, while the business does not stabilize.

How are modules counted?



How much does a carrier pay for modules?

According to the calculations of the federation of carriers, a self-employed person who has billed between 85,000 and 90,000 euros in a year usually pays about 13,000 euros to the Treasury in the module system.

When do you get out of modules to direct estimation?

This year, the term is between December 2 and December 31, 2021. In this way, the self-employed would already pay taxes by direct estimation from 2022.

What is the difference between direct and objective estimation?

What is objective estimation and direct estimation

The objective estimation is known as estimation by modules, while within the direct estimation there is the normal and the simplified modality. This choice is very important, because a series of vital factors for your business depend on it.

Who declares by modules?

Hospitality: restaurants, cafes, bars, ice cream parlors, hostels, pensions and inns. Transport: passenger, goods and taxis. Other services: hairdressers, beauty salons, driving schools, removals, dry cleaners and photocopies. Construction: masonry, carpentry, locksmith, plumbing or painting.

How is the net yield calculated in modules?


To determine the Previous Net Yield, it is necessary to multiply the number of units of each module used by the amount that the Ministerial Order establishes for each of these units, for each activity.

What does it mean to work by modules?

The module work is established as the main activity where the knowledge of the different subjects is integrated, promoting both collaborative and interdisciplinary learning.

What is the difference between normal and simplified direct estimation?

The simplified direct estimation regime is focused on those who are already starting small businesses. Thus, the big difference between normal and simplified direct estimation is that the accounting obligations of the second are much lower. As a self-employed person you must always keep accounts of your activity.

What does objective estimation mean?

Objective estimation is a method of calculating the income from economic activities carried out by an entrepreneur or professional in Spain. A tax rate is applied to the result obtained, which is given by different modules.

What is objective direct estimation?

What is the direct estimation regime

In this type of taxation, taxes are paid according to what we have invoiced, that is, in proportion to our profits and the volume of our activity. To do this, the total benefits are calculated from which the expenses that can be deducted from the activity are subtracted.

When can modules be waived?

Being a voluntary method, you can waive its application by: Submitting a census declaration with Model 036 or 037 (express waiver). In general, during the month of December prior to the start of the calendar year in which it is to take effect. For the year 2022 this period was extended until January 31.

When can I switch to objective estimation?

However, those who can change the option from direct estimate to objective estimate or from objective to direct must do so in the month of December; so that the change becomes effective at the beginning of the following year.

When do you go from simplified direct estimation to normal?

The normal direct estimation method can be used by all self-employed workers whose turnover in the immediately preceding year exceeds €600,000. While in the simplified direct estimate, the income of the self-employed person in the immediately preceding year does not exceed €600,000.

What will happen to modules in 2022?

Billing for autonomous carrier modules, limited to 125,000 euros, is extended to 2022. The General State Budget Law has been published, which includes the extension of the modules in 2022 within the current limits, that is, 125,000 euros.

How is a carrier taxed?

The Presumed Income of transport companies is 10% of the value of their vehicles. The value of the vehicles is determined by the appraisal of the Internal Revenue Service. For example, if the company has a vehicle whose appraisal for the Service is $35,000,000.

How much can a freelancer invoice per module per year?

Billing volume. As for the billing volume to benefit from the module regime during the next year 2020, it cannot be greater than €250,000 in total billing, whether or not there is an obligation to issue an invoice. This amount has not changed compared to the previous year.

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