This is the formula most monitored by the administration since it has been a "strainer" for tax fraud. To the point that, directly, the practice known as "moduleros" has been persecuted, consisting of the self-employed subject to this tax regime issuing false invoices for services or products not delivered to other companies and that they can benefit from the deduction of an unrealized expense.
In an attempt to tighten the siege, both the activities that can opt for this regime and the maximum annual turnover to be included in it have been reduced.
That the activity is among those strictly permitted in the Ministerial Order that regulates this regime.
Do not exceed the volume of income of 250,000 euros in the year 2018.
That the turnover to companies and professionals does not exceed 125,000 euros in the year 2018.
That the volume of purchases in 2018 does not exceed the figure of 250,000 euros.
Not having renounced or been excluded from the simplified VAT regime or the special regime for agriculture.
Do not carry out other activities that are taxed in direct estimation.
To calculate the net yield, parameters or "modules" set by the Treasury for each activity are followed: number of workers, personnel, contracted electrical power, vehicles, etc. to which certain reduction coefficients and corrective indices are applied.