The Government extends the limits to continue receiving modules in 2020


The Council of Ministers has agreed on Friday December 27 to extend the current billing limit to qualify for modules through Decree-Law.

The amounts of the modules from previous years relating to personnel employed and vehicle capacity are also identical for 2020.

As it happened last year, we have had to wait for the last Council of Ministers of the year so that the Government has finally agreed to extend the current annual billing limit set at 125,000 euros to continue receiving the modules in 2020, and consequently postpones for the year 2021 the new billing limit of 75,000 euros approved in 2016 and that has never come into force due to the successive extensions approved in recent years.

As will be recalled, the regulation approved in 2016 to continue receiving the module regime, significantly reduced for the road transport sector the maximum limit to be able to continue receiving, establishing an annual turnover limit of 125,000 euros, provided that its Billing is done in more than 50% to companies or professionals. Likewise, said regulation approved in 2016 provided for a transitional regime of two years, establishing that from the following year a new lower limit of 75,000 euros would be applied, which however did not come into force due to the successive extensions that have been approved, what has allowed the system of modules in the last three years to be eligible for carriers that had invoiced less than 125,000 euros in the previous year.

Therefore, to allow a new extension in 2020 of the current annual turnover limit of 125,000 euros to qualify for the module regime, given that said regulation is established by law, the Government has agreed on Friday, December 27 to approve it by Decree-Law, which will force its subsequent validation by the Congress of Deputies within a maximum period of one month.

It should also be remembered that the Ministry of Finance already approved at the end of last November the Ministerial Order HAC / 1164/2019 that establishes the amounts for 2020 of the modules of the different business activities under this regime, maintaining identical amounts to those This year 2019 and the previous years have been applied, as regards both personnel employed and the capacity of the vehicles and the maximum limit of transport vehicles that can be included in said regime, which continues to be established in 4 vehicles for transport of goods and in 5 vehicles in the case of passenger transport by bus.

Thus, the Order establishes the following amounts for the different magnitudes of the modules by 2020 in regard to the transport sector in its different subsectors:

In the Personal Income Tax, all activities maintain the same amounts as those established in 2018, so that the personal income tax (722 and 849.5) and passenger transport (721.1 and 721.3) modules would be as follows:

Freight transport: 10,090.99 euros of non-salaried personnel, 2,728.59 euros of salaried personnel and 126.21 of vehicle load.

Passenger transport by bus: 16,016.97 euros of non-salaried personnel, 2,981.02 euros of salaried personnel and 121.40 seats of the vehicle.

In VAT, the same amounts are also maintained as in 2018. Consequently, the VAT modules for freight transport activities (722 and 849.5) and passenger transport (721.1 and 721.3) would be as follows:

Freight transport: € 4,149.99 of employed personnel and 388.55 of vehicle cargo.

Transport of waste goods: 1948.64 of employed personnel and 181.58 of vehicle load.

Passenger transport by bus: 1,700.62 euros of employed personnel and 79.72 of each vehicle seat.