Modulos order 2027: the BOE of 5 November 2026 publishes Order HAC/1161/2026, the yearly order of the Ministry of Finance (Hacienda) that sets how self-employed people in certain activities are taxed under modulos. It keeps the 2026 amounts for IRPF and simplified IVA and the 5% reduction. Anyone who wants to opt out of modulos for 2027 has until 31 December 2026.
What changes for you today
Nothing if you are not under modulos. If you are, you stay the same in 2027 unless you opt out before 31 December. How modulos work, with their limits and quarterly payments, is in the card modulos tax regime for 2027. The monthly RETA contribution does not depend on this order: see the flat rate and reduced contribution.
What happened
The finance minister signed the order on 4 November and the BOE published it on the 5th. It comes into force on 6 November, with effect for the year 2027. The order itself says it repeats the structure of the 2026 order and adds no new administrative burdens.
How it works now
In 2026 modulos follow Order HAC/1425/2025 of 9 December. For IRPF there are amounts per activity and a 5% reduction of net income. In IVA, the simplified regime uses its own modules. An autónomo's taxes in general are explained in the card on taxes for a foreign autónomo.
What changes
- Amounts: the 2027 amounts for IRPF and simplified IVA stay, with their instructions.
- Reduction: 5% of the net module income, for all taxpayers under modulos. It also counts in the 2027 quarterly payments.
- Farming, 2026 only: for the 2026 tax year this order sets two new deductions for farming and livestock activities, 35% of agricultural diesel and 15% of fertilisers bought in 2026, and raises their general reduction to 10%. It does not carry into 2027. For table grapes, flowers and ornamental plants and tobacco, the 2027 income indexes are special.
- Opt-out: from 6 November to 31 December 2026 you can opt out of modulos or revoke an earlier opt-out.
What happens next
- The opt-out window runs until 31 December 2026, for IRPF and for simplified IVA.
- In January 2027 the fourth quarter of 2026 is paid, from 1 to 30 January.
- In 2027 the quarterly payments run from 1 to 20 April, July and October, and from 1 to 30 January 2028.
What you can do
- Check that your activity is still on the list in article 1 of the order.
- Before opting out, ask a gestor to compare your modulos amount and your direct-estimation amount using your real 2026 expenses.
- If you will start an activity on the list in 2027, decide the regime when you register: the opt-out is also treated as made with the first payment under direct estimation.
- Check that your permit allows self-employment: residence and work as self-employed.
Official source: BOE, Order HAC/1161/2026.
Informational only; check the official source and a professional for your specific case.