Extraordinary waiver period for the module regime in the Personal Income Tax for the year 2024

Taxpayers affected by the DANA who meet the requirements may exceptionally waive applying the module regime for the purposes of the 2024 personal income tax return, in which case paying taxes under the simplified direct assessment regime, without it being necessary to comply with the specific formal obligations provided for the simplified regime.

To apply the waiver it can be done during the month of December 2024 or tacitly in the declaration corresponding to the fractional payment of the fourth quarter of 2024, to be submitted in January 2025, already by the direct estimation method (model 130).

Taxpayers who waive the module regime in Personal Income Tax 2024 will continue to maintain VAT taxation under the simplified regime for the fourth quarter of 2024.

This eventual waiver of modules for 2024 will not prevent the taxpayer from applying the module system again in 2025 or 2026, at their choice, through two methods: submission of form 036/037 or submission of the first installment payment of the year using the objective estimation method.

The waiver of the objective estimation method in the Personal Income Tax, and the subsequent revocation , will have the same effects with respect to the special regimes established in the Value Added Tax or in the Canary Islands General Indirect Tax from January 1, 2025 .