Quan: 30 November 2010
As we informed in the previous press release, this is the ministerial order for 2011 which includes the personal income tax and the special simplified regime for VAT, known as the Order of the modules, which is the system according to which self-employed workers pay tax.
The order maintains the modules applicable for this year, as well as a reduction of 5% of the net performance of the modules in the application of the agreements of the Board for Self-Employment.
In the same way, there is no variation to the net income indexes from agricultural and livestock products. Therefore, the reduction in net income indexes is maintained for 2011 with regard to tobacco, dessert grape and cut flower, as these had been reduced during 2009 and 2010.
With regard to the modification in the special simplified regime of VAT, the Order adapts the applicable modules to the new rates of VAT tax, which are in force since 1 July.
For further information, we have attached the text of the order published in the Official State Gazette.
