ICONOS FINALES-TRAZADOS

NAVARRA: Modules 2026

Translation generated by AI. Access the original version

Does it pay taxes under the simplified VAT regime? The modules for this year have already been published.

Please note the following:

Applicable regulations

You will have to apply what is established in the state regulations regarding the simplified VAT regime, with adaptations.

Limits for the application of the regime

The following limits apply:

✓ 150, 000 euros, regarding the annual income volume applicable to the set of activities, except agricultural, livestock, and forestry activities; as well as for the acquisitions and imports of goods and services for all business or professional activities, excluding those related to fixed assets.

✓ 250, 000 euros, regarding the annual income volume applicable to the set of agricultural, forestry, and livestock activities. For 2026, the limit of 150, 000€ becomes 250, 000€.

By 2026, the limit of €150, 000 becomes €250, 000.

Waiver and revocation

If you wish to waive the regime for 2026 or revoke a previous waiver, you can do so until 31-3-2026 (the period started on January 16), by submitting form F-65.

However, remember that you can also waive the regime implicitly by submitting the VAT return for the first quarter of the year under the general regime, or the first return that must be submitted after the start of the activity, in case of its commencement.

Our professionals will inform you about the content of the simplified regime and help you calculate the corresponding VAT for your module.

NAVARRA: Modules 2026

Contact request

* Campos obligatorios

Personal data protection.

Data controller: OFILEGA, S.L., 52374499A
CALLE EL SOL 19 BAJO , LEGANES

The purpose of the processing of your data is to respond to your queries and/or requests for information, based on your consent given when you provide your data (article 6.1.a, GDPR).
You may exercise the following rights over your data,

  • The right of information, access, rectification, objection, erasure ("to be forgotten"), restriction of
    processing, portability, non-transferability, to the limitation of processing, portability, not to be subject to automated individual decisions.
  • Remember that exercising your rights is free of charge. You can also lodge a complaint with the
    supervisory authority.

You can access the legal notice and the complete information here

Drag the arrow into the white box to activate the button