Estimación directa vs Módulos: which is better for you

When you register as an autónomo in Spain, one of the first steps is choosing the method used to determine the net income of your activity. This method sets how the income used for IRPF is calculated and, therefore, how much tax you pay. The two main options are estimación directa and estimación objetiva (Módulos).

The three regimes

Regime	How it calculates net income	For whom
Estimación directa normal	Real income - Real expenses	Invoicing > 600,000 €
Estimación directa simplificada	Real income - Real expenses + 5% provision	Invoicing <= 600,000 € (most people)
Estimación objetiva (Módulos)	Fixed indicators (employees, m², etc.)	Activities included in the annual Módulos order

Estimación directa simplificada

This is the regime most autónomos use. It applies automatically if you invoice 600,000 € or less and you have not expressly chosen estimación directa normal.

How does it work?

Your net income is calculated using real data: the income you invoice minus the deductible expenses you can justify. The difference compared with estimación directa normal is:

• Depreciation: it is calculated with simplified tables (easier).
• Provisions: instead of recording individual provisions, you can deduct 5% of prior net income as a provision for hard-to-justify expenses (maximum 2,000 €/year).
• Bookkeeping: simplified income and expense books are enough.

Quarterly form: Modelo 130

Each quarter you file Modelo 130, where you prepay 20% of the net income accumulated since January, subtracting previous payments and withholdings.

Estimación directa normal

It applies mandatorily if your turnover exceeds 600,000 € per year, or voluntarily if you opt out of simplificada.

Differences compared with simplificada

• Full bookkeeping: aligned with the Commercial Code (general accounting plan).
• Real provisions: actual provisions are recorded and deducted, not the flat 5%.
• Depreciation: according to the Corporate Income Tax tables (more detailed).

In practice, estimación directa normal is more demanding from a bookkeeping standpoint, but it does not always mean more tax. If your real provisions are significant, it can be more favorable than simplificada.

Quarterly form: Modelo 130

Same form as in simplificada.

Estimación objetiva (Módulos)

Módulos is a simplified regime designed for certain activities that the AEAT considers can be estimated objectively. Net income is not calculated using your real income and expenses, but using fixed indicators defined by an annual ministerial order.

How does it work?

The Módulos order sets indicators for each activity (called "signs, indices, or modules"):

• Number of employees (including the owner)
• Area of the premises (square meters)
• Installed electrical power
• Number of vehicles
• Other indicators specific to each activity

Each módulo has an assigned net income. The sum of all módulos, with corrections for start of activity and corrective indices, gives the net income of the activity.

Who can use Módulos?

Only activities included in the current Módulos order. Some examples: retail trade, hair salons, bars and restaurants, carpentry, plumbing, electricians, freight transport, bakeries, etc.

Limits to stay in Módulos

• Invoicing <= 250,000 € per year (or 125,000 € if your clients are businesses or professionals required to issue invoices)
• Purchases of goods and services <= 250,000 € per year (excluding fixed assets)
• You must not have exceeded these limits in the previous year

If you exceed the limits, you are automatically excluded and move to estimación directa simplificada.

Quarterly form: Modelo 131

In Módulos, the quarterly installment payment is made with Modelo 131, not with Modelo 130. The calculation is based on the module indicators, not on your real income and expenses.

Comparison: estimación directa vs Módulos

Aspect	Estimación directa (simplificada)	Estimación objetiva (Módulos)
Basis of calculation	Real income and expenses	Fixed indicators (employees, m², etc.)
Quarterly form	Modelo 130	Modelo 131
Bookkeeping	Income and expense books	Simplified sales and purchases book
5% provision	Yes (max. 2,000 €)	Does not apply
Expense invoices	Essential to deduct	Less relevant (predetermined net income)
IVA	General regime (Modelo 303)	Simplified IVA regime or general
Invoicing limit	No limit (normal) / 600,000 € (simplificada)	250,000 € (or 125,000 €)
Flexibility	High: you deduct every justified expense	Low: fixed net income by módulos

When is each one better?

Módulos is better for you if:

• Your activity has high margins and few expenses you can justify
• The real net income from your activity is higher than what Módulos would calculate
• You prefer bookkeeping simplicity and predictable payments

Estimación directa is better for you if:

• Your real expenses are significant (business premises, employees, materials, utilities)
• Your real net income is lower than what Módulos would give
• You have activities not included in the Módulos order (most liberal professionals, programmers, consultants, etc.)
• You invoice more than 250,000 € per year

How to change regime

From Módulos to estimación directa

You can opt out of Módulos by filing Modelo 036 (census declaration) before December 31 of the year before the one you want to change, or when you start the activity. The opt-out binds you for a minimum of 3 years.

From estimación directa to Módulos

It is only possible if your activity is included in the Módulos order and you meet the limits. You must revoke the previous opt-out (if there was one) using Modelo 036.

Official sources

• Agencia Tributaria - Estimación directa
• Agencia Tributaria - Estimación objetiva (Módulos)
• Agencia Tributaria - Módulos order
• AEAT - Practical income-tax manual