{"product_id":"pildora-basica-modulos-o-directa","title":"Basic tax guide: Flat-rate modules or direct assessment","description":"\u003cp\u003eAre you on flat-rate modules and don't know whether direct assessment would suit you better? Are you about to start and have to choose? This basic guide explains in plain language, with one example from start to finish, what the modules are, when each scheme pays off and how to switch, so you can decide before December.\u003c\/p\u003e\u003ch3\u003eWhat it includes\u003c\/h3\u003e\u003cul\u003e\u003cli\u003e📄 \u003cstrong\u003e6-page PDF guide\u003c\/strong\u003e (A4), with the same business (a hair salon) worked out both ways: the year's income tax and VAT.\u003c\/li\u003e\u003cli\u003e📊 \u003cstrong\u003e‘Modules or direct assessment’ comparison spreadsheet\u003c\/strong\u003e (3 tabs): your figures → your net income and prepayments under each scheme, the year's VAT, which one works out better, the income at which they break even, and warnings about the limits. It comes with the modules for hairdressers, beauty salons, bars and cafés (those in the Order for 2026; if they change, you copy in the new ones), and room for those of your activity.\u003c\/li\u003e\u003cli\u003e🇪🇸 \u003cstrong\u003eAlso in Spanish.\u003c\/strong\u003e The PDF and the spreadsheet, in English and in Spanish, in the same download.\u003c\/li\u003e\u003c\/ul\u003e\u003ch3\u003eWhat you will find\u003c\/h3\u003e\u003cul\u003e\u003cli\u003eWhat the modules are (objective assessment) and which activities can use them.\u003c\/li\u003e\u003cli\u003eThe limits that take you out: income, what you invoice to businesses, purchases and headcount; what the law says and the extension approved every year.\u003c\/li\u003e\u003cli\u003eThe simplified VAT scheme that goes with the modules.\u003c\/li\u003e\u003cli\u003eSimplified and normal direct assessment, with the 5% allowance for hard-to-justify expenses.\u003c\/li\u003e\u003cli\u003eHow to opt out and from when: in December or with the first payment in April, and the 3-year commitment.\u003c\/li\u003e\u003cli\u003eWhat changes in your first year under direct assessment (the books, modelo 130, the quarterly income tax prepayment, and the annual VAT summary), what to do about Verifactu and the most common mistakes.\u003c\/li\u003e\u003c\/ul\u003e\u003ch3\u003eWho it is for\u003c\/h3\u003e\u003cp\u003eFreelancers with a business that can be on modules: bars and cafés, hairdressing and beauty, workshops, taxis, haulage and small shops. And anyone starting out who has to choose.\u003c\/p\u003e\u003ch3\u003eHow you receive it\u003c\/h3\u003e\u003cp\u003eWhen you pay, you get the PDF and the spreadsheet straight away, on the confirmation page and in your e-mail. The spreadsheet also opens in Google Sheets or Numbers. It is digital content: once you receive it, you lose the right of withdrawal.\u003c\/p\u003e\u003ch3\u003eVersion\u003c\/h3\u003e\u003cp\u003eOctober 2026 version, with the rules in force on that date.\u003c\/p\u003e\u003ch3\u003eWho wrote it\u003c\/h3\u003e\u003cp\u003eDPL Asesores, a tax and accounting advisory firm in Alicante that handles the bookkeeping and taxes of freelancers and small businesses. Guide written with the help of artificial intelligence tools.\u003c\/p\u003e\u003cp\u003e⚠️ This is general information as of the version date, written to be understood without prior knowledge. It does not replace advice on your specific case.\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003e€5 VAT included.\u003c\/strong\u003e\u003c\/p\u003e\u003cp\u003e🎁 \u003cstrong\u003eAnd if you then book a consultation with DPL Asesores\u003c\/strong\u003e within the following 3 months, we take the €5 for the guide off: the code is on its last page.\u003c\/p\u003e\u003cp\u003eTerms of sale: \u003ca href=\"https:\/\/www.dplasesores.com\/en\/ecommerce\/condiciones-de-contratacion.html\"\u003edplasesores.com\/en\/ecommerce\/condiciones-de-contratacion\u003c\/a\u003e\u003c\/p\u003e","brand":"DPL Asesores","offers":[{"title":"Default Title","offer_id":67804024144263,"sku":null,"price":5.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1112\/9893\/7223\/files\/01-portada_1e531a20-20c1-4350-96d4-a85727fa8955.jpg?v=1793181167","url":"https:\/\/tienda.dplasesores.com\/en\/products\/pildora-basica-modulos-o-directa","provider":"dplasesores","version":"1.0","type":"link"}