COLLABORATORS AREABASQUE COUNTRY: Modules for 2026
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The modules, instructions, and limits for 2025 for the application of the simplified VAT regime are maintained.
Recently, the regulations that develop the special simplified VAT regime for 2026 have been published in Araba and Bizkaia. In Gipuzkoa, the regulations of the common territory apply, which have also already been published.
Modules and instructions
The modules and instructions for the application of the regime for the year 2025 are maintained.
Waiver
✓ If you wish to waive the regime for 2026 or revoke a previous waiver, you can do so by submitting a census declaration until 25-4-2026 in Araba and Bizkaia. In Gipuzkoa, this deadline was until 31-12-2025.
✓ However, remember that you can also waive the regime tacitly by submitting the VAT self-assessment for the first quarter of 2026 under the general regime or the first self-assessment that must be submitted after the start of the activity, in case of its commencement.
Excluding amounts
✓ Based on the volume of income for all economic activities, except agricultural, livestock, and forestry: 150, 000 euros annually. Revenue volume function for the set of economic activities, except agricultural, livestock, and forestry: 150, 000 euros per year.
✓ Based on the volume of income in agricultural, livestock, or forestry activities: 250, 000 euros annually.
✓ Based on the volume of purchases of goods and services: 150, 000 euros annually for all economic activities carried out, excluding those related to fixed assets.
Our professionals will inform you about the content of the simplified regime and help you calculate the corresponding VAT for your module.CONTENIDO RELACIONADO
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BASQUE COUNTRY: Deductible depreciation of a rented property
If you rent a property other than a dwelling, you can deduct its depreciation as an expense on your income tax.
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BASQUE COUNTRY AND NAVARRA: Refund of VAT paid in the EU
The deadline to request the refund of VAT paid in other EU countries during 2025 ends on September 30.
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BASQUE COUNTRY AND NAVARRA: Are you going to hire someone this holiday season?
In temporary contracts, a minimum of 2% must be withheld. In case of extension, check if you need to regularize that type.
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