He Official State Gazette (BOE) published this Saturday the order of the Ministry of Finance which envisages a 25% reduction in personal income tax for the self-employed concerned by DANA, and which develops the module system and the special simplified VAT regime by 2025.
The module system mainly applies to farmers, breeders, part of the agri-food sector, the transport sector and retail activities.
The order generally maintains a 5% reduction on net module performance, the same percentage as in 2020, 2021, 2022 and 2024; and envisages a tax reduction of 25% per module for self-employed workers affected by DANA, a measure which will allow an average saving of almost 400 euros to more than 22,600 taxpayersaccording to the Cash.
Contributions accumulated in the simplified VAT system are also reduced by 25%, which will allow a saving of 92 euros on average for others. 4,900 independents.
In addition, the reductions in the corrective indices established last year for food purchased from third parties and for crops on irrigated land using electric energy are maintained.
Concretely, the index applicable to livestock activities consisting of feeding livestock with feed and other products acquired from third parties is set at 0.5, provided that they represent more than 50% of the amount food products consumed and applies to both intensive and extensive livestock sectors.
The correction index for crops on irrigated land using electric energy is reduced to 0.75.
In addition, this standard allows a greater number of agricultural operations to determine their net performance using the objective estimation method.
On the other hand, 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, to adjust them to the tax rates reductions that have been applied to certain basic foods.
For the same reason, a index of fees to be paid for ongoing operations for the activity of “Processes for transforming, developing or manufacturing natural products for obtaining olive oils”, given that this essential product of the Mediterranean diet will benefit from a rate super reduced by 4% indefinitely.
