What the modules are
Objective estimation, the modules, works out profit from signs set for the activity. It does not start from your invoices minus your expenses.
When you can be on modules
Your activity has to be in the order published each year, and you must not pass the limits that order sets. Those limits are updated: read them in that year’s order, not from a figure you remember. If you do not fit, the method is direct estimation.
- The activity has to be in the year’s order.
- You must stay inside that order’s limits.
- Outside that, direct estimation.
The payment is modelo 131
On modules the payment on account is modelo 131. Modelo 130 is the direct-estimation form. Factura Fácil calculates modelo 131 only when the profile is objective estimation. It does not decide whether you may use modules.
Common questions
Do modules use modelo 130?
No. The payment on account in objective estimation is modelo 131. Modelo 130 belongs to direct estimation.
Does the app tell me if I can use modules?
No. It calculates modelo 131 only if the profile is objective estimation. It does not decide whether the order and the limits allow you to use them.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.