The Ministry of Finance has extended the current conditions of access for the self-employed to the objective estimation method of personal income tax and VAT for 2020, according to the BOE.
The law provided that as of 2019, the self-employed with full returns of more than 150,000 euros who bill other professionals over 75,000 euros or whose purchases exceed 150,000 euros cease to be taxed by modules.
However, as happened last year, the Government has maintained the limits in its current terms, that is, that the self-employed with full returns of up to 250,000 euros, billing other professionals up to 125,000 euros or whose purchases do not exceed 250,000 euros.
. (tagsToTranslate) Treasury (t) maintains (t) conditions (t) autonomous regime (t)