{"id":638,"date":"2026-11-11T21:28:02","date_gmt":"2026-11-11T20:28:02","guid":{"rendered":"https:\/\/gestion.es\/?p=638"},"modified":"2026-11-12T00:57:02","modified_gmt":"2026-11-11T23:57:02","slug":"modulos-irpf-iva-limites-renuncia","status":"publish","type":"post","link":"https:\/\/gestion.es\/en\/modulos-irpf-iva-limites-renuncia\/","title":{"rendered":"M\u00f3dulos 2027: reducci\u00f3n del 5 %, l\u00edmites pendientes y plazo de renuncia hasta el 31 de diciembre"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><em>Por <strong>Sonia Sierra<\/strong>, economista colegiada n.\u00ba 416. Actualizado a 11 de noviembre de 2026.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El 5 de noviembre de 2026 el BOE public\u00f3 la <strong>Orden HAC\/1161\/2026<\/strong>, que fija los m\u00f3dulos del IRPF y el r\u00e9gimen simplificado del IVA para <strong>2027<\/strong>. Trae una buena noticia (se mantiene la rebaja del 5 %), una inc\u00f3gnita (los l\u00edmites para seguir en m\u00f3dulos) y un plazo que no conviene dejar pasar: <strong>hasta el 31 de diciembre de 2026<\/strong> para renunciar o volver a m\u00f3dulos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qu\u00e9 se mantiene en 2027<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Los mismos m\u00f3dulos que en 2026<\/strong>: no cambian los signos, \u00edndices ni importes de cada actividad.<\/li>\n\n\n<li><strong>Reducci\u00f3n general del 5 %<\/strong> del rendimiento neto de m\u00f3dulos de 2027, que ya se puede aplicar en los pagos fraccionados.<\/li>\n\n\n<li>Ajustes en algunas actividades del campo: uva de mesa, flores y plantas ornamentales, tabaco, avicultura y apicultura.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Si eres agricultor o ganadero: rebajas para la Renta de 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La orden tambi\u00e9n aprueba rebajas para la <strong>declaraci\u00f3n del ejercicio 2026<\/strong>, que se presentar\u00e1 en la primavera de 2027:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Reducci\u00f3n general del 10 %<\/strong> del rendimiento neto en las actividades agr\u00edcolas, ganaderas y forestales.<\/li>\n\n\n<li>Se puede restar el <strong>35 % del gas\u00f3leo agr\u00edcola<\/strong> y el <strong>15 % de los fertilizantes<\/strong> comprados en 2026, siempre que est\u00e9n <strong>documentados en facturas<\/strong> de ese a\u00f1o.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Guarda bien esas facturas: sin ellas no se aplica la reducci\u00f3n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Los l\u00edmites para seguir en m\u00f3dulos: la gran inc\u00f3gnita<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La orden <strong>no fija los l\u00edmites generales<\/strong> de facturaci\u00f3n y compras para 2027: se remite a lo que digan la Ley del IRPF y la Ley del IVA para ese a\u00f1o. Solo fija expresamente el l\u00edmite de <strong>250.000 euros<\/strong> de ingresos para las actividades <strong>agr\u00edcolas, ganaderas y forestales<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Desde 2016, los l\u00edmites de la ley se han ido ampliando a\u00f1o a a\u00f1o con pr\u00f3rrogas. A fecha de este art\u00edculo, <strong>no se ha publicado la pr\u00f3rroga para 2027<\/strong>. As\u00ed quedan las cosas:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>L\u00edmite (sobre lo facturado en el a\u00f1o anterior)<\/th>\n<th>Con la pr\u00f3rroga de a\u00f1os anteriores<\/th>\n<th>Si no hay pr\u00f3rroga para 2027<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ingresos totales del conjunto de actividades<\/td>\n<td>250.000 \u20ac<\/td>\n<td>150.000 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>De ellos, facturado a empresas y profesionales<\/td>\n<td>125.000 \u20ac<\/td>\n<td>75.000 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Compras de bienes y servicios (sin inversiones)<\/td>\n<td>250.000 \u20ac<\/td>\n<td>150.000 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Lo que se mira es <strong>lo que hayas facturado y comprado en 2026<\/strong>. Si te acercas a los l\u00edmites m\u00e1s bajos, sobre todo si trabajas mucho para otras empresas, revisa tus cifras antes de que acabe el a\u00f1o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Plazo de renuncia: hasta el 31 de diciembre de 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si quieres <strong>dejar los m\u00f3dulos<\/strong> (o volver a ellos) en 2027, tienes de plazo <strong>del 6 de noviembre al 31 de diciembre de 2026<\/strong>. Hay dos formas:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Renuncia expresa<\/strong>: con la declaraci\u00f3n censal en la Agencia Tributaria (modelo 036 o 037).<\/li>\n\n\n<li><strong>Renuncia t\u00e1cita<\/strong>: presentando en plazo el primer pago fraccionado de 2027 por estimaci\u00f3n directa (y el IVA del primer trimestre en el r\u00e9gimen general).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ten en cuenta que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La renuncia te obliga <strong>un m\u00ednimo de tres a\u00f1os<\/strong>.<\/li>\n\n\n<li>Renunciar a los m\u00f3dulos del IRPF supone renunciar tambi\u00e9n al r\u00e9gimen simplificado del IVA, y al rev\u00e9s.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfTe conviene seguir en m\u00f3dulos? Cinco preguntas<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u00bfTus gastos reales son altos?<\/strong> En m\u00f3dulos no se deducen uno a uno: si tienes muchos gastos o has hecho inversiones, la estimaci\u00f3n directa puede salirte mejor.<\/li>\n\n\n<li><strong>\u00bfHan bajado tus ingresos?<\/strong> En m\u00f3dulos pagas seg\u00fan los signos (local, personal, potencia\u2026), no seg\u00fan lo que ganas.<\/li>\n\n\n<li><strong>\u00bfTe acercas a los l\u00edmites?<\/strong> Si superas los de 2027, saldr\u00e1s de m\u00f3dulos de todas formas.<\/li>\n\n\n<li><strong>\u00bfFacturas mucho a otras empresas?<\/strong> Es el l\u00edmite que m\u00e1s baja si no hay pr\u00f3rroga (de 125.000 a 75.000 euros).<\/li>\n\n\n<li><strong>\u00bfFacturas con programa inform\u00e1tico?<\/strong> Recuerda que te afectar\u00e1 <a href=\"https:\/\/gestion.es\/en\/verifactu-que-es-fechas-pymes-autonomos\/\">Verifactu<\/a>, est\u00e9s en m\u00f3dulos o no.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Para decidir con n\u00fameros, lo mejor es comparar tu rendimiento por m\u00f3dulos con el que tendr\u00edas en estimaci\u00f3n directa con tus ingresos y gastos reales de 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Te ayudamos a decidir<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En Gesti\u00f3n Economistas calculamos las dos opciones con tus datos y, si te conviene cambiar, presentamos la renuncia en plazo. Mira tambi\u00e9n qu\u00e9 m\u00e1s puedes hacer antes de fin de a\u00f1o en nuestro art\u00edculo sobre el <a href=\"https:\/\/gestion.es\/en\/cierre-fiscal-antes-31-diciembre\/\">cierre fiscal antes del 31 de diciembre<\/a>, o <a href=\"https:\/\/gestion.es\/en\/contacto\/\">contacta con nosotros<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fuentes oficiales<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-23174\">Orden HAC\/1161\/2026, de 4 de noviembre (BOE)<\/a><\/li>\n\n\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\">Ley 35\/2006, del IRPF, art\u00edculo 31 (BOE)<\/a><\/li>\n\n\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820\">Reglamento del IRPF, Real Decreto 439\/2007, art\u00edculo 33 (BOE)<\/a><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sobre la autora.<\/strong> Sonia Sierra es economista colegiada n.\u00ba 416 y forma parte de <a href=\"https:\/\/gestion.es\/en\/quienes-somos\/\">Gesti\u00f3n Economistas<\/a>, despacho de economistas de Albolote (Granada) desde 1992.<\/p>","protected":false},"excerpt":{"rendered":"<p>La Orden HAC\/1161\/2026 mantiene para 2027 los m\u00f3dulos y la reducci\u00f3n del 5 %, pero no prorroga los l\u00edmites. Hay plazo hasta el 31 de diciembre de 2026 para renunciar o volver a m\u00f3dulos.<\/p>","protected":false},"author":4,"featured_media":630,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[17],"tags":[],"class_list":["post-638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\u00f3dulos 2027: l\u00edmites, reducci\u00f3n del 5 % y renuncia<\/title>\n<meta name=\"description\" content=\"La orden de m\u00f3dulos para 2027 mantiene la reducci\u00f3n del 5 %. 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