The Official State Journal (BOE) publishes this Saturday the decree of the Ministry of Finance which envisages a 25% reduction in personal income tax (IRPF) for self-employed workers affected by the DANA who pay taxes through the objective estimation system, popularly known as the module system.
The Ministry of Finance explained that this measure will allow a An average saving of almost 400 euros for more than 22,600 taxpayers who pay taxes under this system, which generally include farmers, breeders, professionals in the agri-food sector, the transport sector and professionals in retail activities.
Likewise, this order maintains, as a general provision, a 5% reduction on net module performance. The Treasury said this is the same percentage as the previous five years. Contributions accumulated in the simplified VAT regime will also be reduced by 25%, which, according to the ministry, will allow a saving of 92 euros on average for 4,900 other self-employed workers.
In addition, reductions in corrective indices are maintained which were established last year using food purchased from third parties and growing crops on irrigated land using electric power. Concretely, the index applicable to livestock activities that feed livestock with feed and other products purchased from third parties is set at 0.5, provided that they represent more than 50% of the quantity of food products consumed.
Super reduced rates
Furthermore, the Treasury stressed that this rule allows a greater number of farms to determine their net return according to the objective estimation method.
On the other hand, he specified that the indices of the special simplified VAT regime which are used to calculate the annual royalties accumulated for current operations in 2024 of the various livestock activities and the agri-food industry are reduced, in order to adjust them to the reduced tax rates applied to certain basic foods.
For the same reason, a quota index accumulated by current operations is established for the year 2025 for the activity of “Processes for transforming, developing or manufacturing natural products to obtain olive oils”, given that this essential product of the Mediterranean diet will have an indefinite super reduced rate of 4%.
