The reductions in the 2022 and 2023 modules have been increased.

In order to reduce the impact that the economic crisis has on entrepreneurs in the module regime, the reduction on the net income that they can apply both in the IRPF of 2022 and 2023 has been increased:

  • In the IRPF of 2022 the reduction has been increased from 5% to 15%. This increase is also applicable when calculating the IRPF installment payments for the fourth quarter of 2022 (to be filed during the month of January 2023).
  • In the IRPF for the year 2023, the reduction has been set at 10%.

Likewise, in order to compensate for the increase in the cost of certain supplies, businessmen who carry out agricultural and livestock activities may additionally reduce the previous net income for Personal Income Tax for 2022 and 2023 by 35% of the purchase price of agricultural diesel and 15% of the purchase price of fertilizers.

The applicable reduction on the net module yield for 2022 and 2023 is set at 15% and 10%, respectively.


Our professionals will inform you about the reductions applicable in the module regime.