Confirm your coefficient
The familiar 0.75 coefficient applies to professional activities listed under article 151. Sales of goods and other income can use different coefficients, so classify the income before comparing regimes.
REGIME · SIMPLIFICADO VS ORGANIZADA
Simplificado vs Organizada — Cat B accounting
Simplificado applies statutory coefficients; Organizada taxes documented profit and requires a certified accountant. Compare the exact coefficient, justified-expense adjustment, real costs, and IRS rate.
Facts checked against official sources as of 2026-08-31, current for the 2026 tax year.
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The coefficient is only the first calculation
Simplificado taxes a formula-based share of gross Category B income; organised accounting taxes documented profit. The right answer depends on your activity code, real costs, accountant cost, and marginal IRS rate — not a universal 25% rule.
Know when the switch is mandatory
Simplificado ends after gross Category B income exceeds €200,000 in two consecutive years, or exceeds €250,000 in one year. Organised accounting then starts in the following tax year.
Keep VAT separate
The IRS accounting regime does not decide VAT. Article 53's domestic small-business exemption currently uses a €15,000 prior-year turnover threshold and its own conditions.
| Simplificado | Organizada | |
|---|---|---|
| Bookkeeping | No organised accounts or certified accountant, but invoices and business-expense records still matter. | Accounting records maintained under the applicable standards with a certified accountant. |
| Taxable base | Revenue × coefficient — a presumption of costs. | Revenue − actual documented expenses (true profit). |
| Coefficient — services | 0.75 for article 151 professions. If the 15% check is not covered, the shortfall increases taxable income; the 2026 automatic amount is €4,587.09. | Not applicable — real profit is calculated. |
| Coefficient — goods | 0.15 (85% presumed costs). | Not applicable — real profit is calculated. |
| Accountant (TOC) required | No. | Yes — a certified accountant is required. Fees depend on the activity and workload. |
| Revenue ceiling | Ends after income exceeds €200,000 in 2 consecutive years, or exceeds €250,000 once. | Mandatory from the following year when either statutory test is met. |
| VAT rules | Separate from IRS. Article 53 currently uses a €15,000 prior-year domestic turnover threshold plus other conditions. | Same VAT rules — choosing organised accounting does not itself decide VAT status. |
| Best for | Activities whose coefficient and documented-cost profile make the formula favourable after the 15% adjustment. | High-expense activities worth modelling, people who opt in, or taxpayers who meet the statutory mandatory-switch test. |
Which regime fits you?
Question 1 of 3
Is this an opening estimate or an existing activity?
Frequently asked questions
Can I switch regimes mid-year?
You choose at the start of activity or submit an activity-change declaration by the end of March for that tax year. The choice then applies for the year.
Do high documented costs automatically make Organizada better?
Not automatically. The coefficient remains formula-based, while organised accounting uses documented profit. Whether switching saves tax also depends on your activity's coefficient, the justified-expense adjustment, accountant cost and marginal IRS rate.
Does the accountant fee change the answer?
Yes. It is a real annual cost that belongs in the comparison, but there is no official universal fee. Use a quote for your activity and transaction volume.
Is the 15% justified-cost portion a real risk?
The adjustment compares 15% of gross service income with €4,587.09 in 2026, or higher compulsory Social Security contributions, plus qualifying expenses. Any positive shortfall is added to taxable income, so correct classification and records matter at any turnover.
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