Currently there 383,869 freelancers who pay tax to the Treasury for the module system in non-agricultural sectors. They are mostly small merchants with a worker in their charge (coffee shops, bakeries or hairdressers, among others) and transporters who pay taxes through a mechanism created in 1993 to control many small entrepreneurs. Although more and more businessmen leave it – from 2015 to 2016, almost 61,000 taxpayers stopped paying taxes – now this group is relieved after the Tax Agency (AEAT) has guaranteed that this system will be maintained next year as is, without reducing the billing limits that would have supposed to remove 201,145 taxpayers, 52.4% of the total, according to the calculations of the technicians of the Ministry of Finance (Gestha).
Among the group there was a "very important nervousness," ATA president Lorenzo Amor explains to this newspaper, since normally "by now" they already knew how they were going to pay taxes the following year. This is why recently Amor met with the director of the AEAT, Jesús Gascón, to address this issue, whose reform was approved in 2015 to enter into force in 2016 and has been postponed. "The director confirmed that there will be an extension and that it would foreseeably be approved by the Council of Ministers on December 27," the last meeting of the year, when draft measures such as the increase in pensions are also approved. From the Ministry of Finance also refer to this same date to confirm the extension. However, the Treasury has already approved the ministerial order with the sectors covered by modules in November.
Therefore, the reform of the regime is pending for 2020, since during 2019 it could not be carried out because the Executive has been in operation for most of the year. In any case, the associations of freelancers assume that this will be the last extension and will end up implementing the 2016 law, which lowered the general billing limits of the current 250,000 euros to 150,000, which would mean leaving the system of almost half of the current beneficiaries. However, from ATA advocate because this reform is do "step by step" and not at once; that the limits be gradually reduced in three or four years.
Less taxes than corresponding
This year, the taxation data of the self-employed assigned to the module system aimed at small merchants was published for the first time. The Treasury data revealed that These taxpayers paid taxes with a rate of 7.27% in 2016 -last data available-, eleven points below the average of the almost 20 million taxpayers of the Personal Income Tax and against the 20.33% that paid the average of the total of the self-employed.
These data reveal what many – including the director of the AEAT – criticize for some time, that the module system assumes that many freelancers pay less taxes than your share of your income. From Gestha, they regret that the announced reform has not yet been implemented and propose that the system be reserved for activities whose objective is the final consumer and to limit agricultural, forestry and livestock activities to 100,000 euros. REAF tax experts agree that the module system should be limited to taxpayers of "very small size" and whose clients are final consumers.
Good practice agreement
On the other hand, it is expected that in the first quarter of 2020 a good practice agreement will be published, which will be signed by the Tax Agency with CEOE, Cepyme, ATA and UPTA whose objective is the commitment to transparency and fiscal compliance. For this, work groups will be closed to combat the submerged economy and dual-use software (computer accounting in 'b'), as detailed by the president of ATA, who specified that it is not a battery of measures, but a "commitment in good faith, of transparency on both sides ». From the Tax Agency they assure that this agreement – whose text is not yet closed – has the same philosophy as the one signed with the big companies this year.
Along these lines, the Treasury sent "thousands" of letters to freelancers during the year, warning them that their income was lower than the average of their sector. For the AEAT, they were "purely informative" letters, but the associations criticized the measure because the Treasury put figures in these letters and warned that they could be used "as an indication of fiscal risk".
. (tagsToTranslate) 200000 (t) autonomous (t) expelled (t) modules (t) after (t) be delayed (t) reform