Spanish form 131 checker

Pick the question: the same business can be inside the módulos regime one year and outside it the next without changing a thing.

What do you want to know?Tax year

Last year's turnover€Last year's purchases€

Can you stay on módulos?

Turnover limit that applies

€150,000.00

The same limit in 2024

€250,000.00

Turnover against the limit	€200,000.00 / €150,000.00
Business invoices against the sub-limit	€0.00 / €75,000.00
Purchases against the limit	€40,000.00 / €150,000.00
Farming, livestock and forestry limit	€250,000.00
Is transitional provision 32 in force?	No

Exceed one magnitude this year and the exclusion bites from 1 January 2027 (art. 34.1), forcing direct assessment for the three years that follow.

Adjustments: Ceuta and Melilla, withholding, low-income reduction and main home

Activity qualifying for the Ceuta or Melilla deductionOf that, invoiced to businesses€Withholding suffered this quarter€Last year's net business income€Main-home deduction

The main-home deduction only reaches someone who bought before 2013 and still holds the transitional-provision-18 right, and it falls away above €33,007.20 of foreseeable income.

Spanish form 131 checker by Calculadora Capital