NAVARRA: Modules 2026

Please note the following:

Applicable regulations

You will have to apply what is established in the state regulations regarding the simplified VAT regime, with adaptations.

Limits for the application of the regime

The following limits apply:

✓ 150, 000 euros, regarding the annual income volume applicable to the set of activities, except agricultural, livestock, and forestry activities; as well as for the acquisitions and imports of goods and services for all business or professional activities, excluding those related to fixed assets.

✓ 250, 000 euros, regarding the annual income volume applicable to the set of agricultural, forestry, and livestock activities. For 2026, the limit of 150, 000€ becomes 250, 000€.

By 2026, the limit of €150, 000 becomes €250, 000.

Waiver and revocation

If you wish to waive the regime for 2026 or revoke a previous waiver, you can do so until 31-3-2026 (the period started on January 16), by submitting form F-65.

However, remember that you can also waive the regime implicitly by submitting the VAT return for the first quarter of the year under the general regime, or the first return that must be submitted after the start of the activity, in case of its commencement.