Módulos (estimación objetiva) is a regime where some freelancers calculate their IRPF using fixed parameters of their activity —floor space, staff, consumption— instead of their real profit. It's only available for certain activities.
Módulos, or estimación objetiva, is a way to calculate IRPF without looking at your real profit. Instead of subtracting expenses from income, you pay according to fixed parameters of your activity (floor space, employees, electrical power…).
It's the alternative to estimación directa, and only certain specific activities can opt in (some hospitality, transport, retail). Most service freelancers can't use módulos and are taxed under estimación directa.
Módulos can work out well if you earn more than your estimate says, and worse if you earn less. It's a decision with numbers behind it: worth reviewing with your gestoría before choosing a regime.
Under estimación directa you pay on your real profit (income minus expenses). Under módulos you pay according to fixed parameters of your activity, regardless of what you earn, and it's only available for certain activities.
Cece takes care of what weighs on your day-to-day (projects, payments, proposals, tax calculations) and surfaces the numbers that matter, so they stop weighing on you and you can get back to what counts.
