The end of lump-sum taxation, known as MODULO in Spain?

Almost!!! The new tax reform being prepared now by the government for 2014 does not (yet) provide for the abolition of lump-sum taxation, but further restrictions are said to be coming.

For example, it is planned that only those taxpayers can file their tax return in that form who are billing only final consumers. This reform would affect mainly small trades whose customers include other trades or companies.

Gastronomy, retail and hairdressers would not be affected for the time being. There were already restrictions in 2013 for trades such as bricklayers and cabinet makers who bill more than 50,000 € a year and send less than half their invoices to final consumers. We will inform you about all further developments concerning this reform.