Spain has published Order HAC/1161/2026 in the Official Gazette, establishing the eligibility conditions and other provisions for the objective estimation method for the self-employed and small businesses, also known as the modules system, and the simplified VAT regime and the special VAT regime for agriculture, livestock, and fishing. With respect to eligibility, taxpayers may apply the modules system in 2027 if their total income (and purchases, along with specific activity and employee/ve…