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Módulos in Bizkaia for 2026: which activities can use the simplified scheme

The provincial order that sets the activities and how to know if yours is included.

2 min read · Published on

NUEVO

In a nutshell

  • In Bizkaia módulos only exist for VAT: it's the simplified scheme.
  • Provincial Order (Orden Foral) 7/2026 says which activities can use módulos this year and how much is paid.
  • If your heading is on the list and you don't opt out, the law puts you on módulos.

Every year the Bizkaia Tax Office approves a provincial order with the indices and modules for the simplified VAT scheme. For 2026 it's Orden Foral 7/2026.

What módulos are

Under the simplified scheme you don't pay VAT based on what you actually invoice. You pay an amount calculated from data about your business, such as the size of your premises, the electrical power or the number of people working. In exchange, you don't have to track the VAT on each invoice in the same way.

In Bizkaia there are no módulos for income tax. Unlike other parts of Spain, in Bizkaia income tax for the self-employed is always calculated on actual figures (estimación directa). Módulos only affect VAT.

How to know if your activity is included

  1. 1Look at your IAE headingMódulos go by activity. The first thing is to know which heading you're in or will be in.
  2. 2Look it up in the provincial orderThe order includes the list of activities with their heading. If yours isn't there, you go under the standard VAT scheme.
  3. 3Check the limitsThere are turnover and purchase limits. If you exceed them, you leave the simplified scheme.

If your activity is on the list, when you register you're put on módulos unless you opt out. Opting out binds you for several years, so it's worth thinking about.

When it pays off

It usually pays off for businesses with high margins and few expenses with VAT, such as some bars, hair salons or workshops. If you make a lot of purchases with VAT or large investments, the standard scheme may work out better. In our procedure we ask you and explain what each option means.

Frequently asked questions

If I'm on módulos, do I have to issue TicketBAI invoices?

Yes. In Bizkaia TicketBAI and BATUZ apply to all self-employed people, including those on módulos.

Can I leave módulos later?

Yes, by opting out within the deadline set by the Tax Office. Opting out means staying in the standard scheme for a minimum number of years.

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