{"id":10222,"date":"2016-10-21T21:36:54","date_gmt":"2016-10-21T21:36:54","guid":{"rendered":"https:\/\/centregestor.es\/?p=10222"},"modified":"2020-12-07T21:37:11","modified_gmt":"2020-12-07T21:37:11","slug":"exclusio-de-lestimacio-objectiva-moduls-a-partir-de-l1-de-gener-de-2016-2","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/exclusio-de-lestimacio-objectiva-moduls-a-partir-de-l1-de-gener-de-2016-2\/","title":{"rendered":"Exclusi\u00f3 de l\u2019Estimaci\u00f3 Objectiva (M\u00f2duls) a partir de l\u20191 de gener de 2016"},"content":{"rendered":"<p>L&#8217;informem que es modifiquen, <strong>pels exercicis 2016 i 2017<\/strong>, els l\u00edmits d\u2019exclusi\u00f3 de l\u2019Estimaci\u00f3 Objectiva (M\u00f2duls).<\/p>\n<p>El dia 30 d\u2019octubre es va publicar la Llei de Pressupostos Generals de l\u2019Estat per l\u2019any 2016 que inclou novetats al respecte, ja anunciades en la reforma fiscal del passat novembre. L\u2019Ordre de m\u00f2duls pel 2016, que est\u00e0 en projecte, recollir\u00e0 les seg\u00fcents novetats:<!--more--><\/p>\n<p>Quedaran <strong>directament excloses<\/strong> totes les activitats que suporten la <strong>retenci\u00f3 de l\u2019 1% a les<\/strong> <strong>factures emeses<\/strong> (fabricaci\u00f3, construcci\u00f3, impremtes, confecci\u00f3,&#8230;) amb l\u2019excepci\u00f3 de les activitats de transports.<\/p>\n<p>Pel la resta del conjunt d\u2019activitats econ\u00f2miques, el l\u00edmit d\u2019ingressos es redueix a 250.000 euros anuals, per\u00f2 <strong>la facturaci\u00f3 a altres empresaris o professionals no podr\u00e0 superar els 125.000 euros anuals<\/strong>.<\/p>\n<p>El l\u00edmit d\u2019exclusi\u00f3 per <strong>volum de compres<\/strong> de bens i serveis, es redueix a 250.000 euros, amb l\u2019excepci\u00f3 de les adquisicions d\u2019immobilitzat.<\/p>\n<p>Per les <strong>activitats agr\u00edcoles i ramaderes<\/strong>, el l\u00edmit d\u2019exclusi\u00f3 ser\u00e0 de 250.000 euros de volum d\u2019ingressos anuals.<\/p>\n<p>En tots aquestos volums s\u2019han de sumar tamb\u00e9 les operacions del c\u00f2njuge, descendents i ascendents, aix\u00ed com de les entitats en atribuci\u00f3 de rendes on participin, sempre que siguin activitats id\u00e8ntiques o similars, existeixi direcci\u00f3 comuna i es comparteixen mitjans personals i materials. A m\u00e9s, quan l\u2019any immediat anterior s\u2019hagi iniciat una activitat, els volums s\u2019eleven a l\u2019any.<\/p>\n<p>Per computar els l\u00edmits per l\u2019any 2016, es tindr\u00e0 en compte les operacions del 2015.<\/p>\n<p>El fet de <strong>quedar excl\u00f2s<\/strong> de l\u2019Estimaci\u00f3 Objectiva suposa portar la comptabilitat de la seva activitat per Estimaci\u00f3 Directa Simplificada (llibre d\u2019ingressos i llibre de despeses) durant un per\u00edode, com a m\u00ednim, de <strong>3 anys<\/strong>.<\/p>\n<p>Restem a la seva disposici\u00f3 per a qualsevol aclariment.<\/p>\n<p>Atentament,<\/p>\n<p><strong>\u00c0rea Fiscal i Comptable<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>L&#8217;informem que es modifiquen, pels exercicis 2016 i 2017, els l\u00edmits d\u2019exclusi\u00f3 de l\u2019Estimaci\u00f3 Objectiva (M\u00f2duls). El dia<\/p>","protected":false},"author":1,"featured_media":4719,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-10222","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exclusi\u00f3 de l\u2019Estimaci\u00f3 Objectiva (M\u00f2duls) a partir de l\u20191 de gener de 2016 - Centre Gestor<\/title>\n<meta name=\"description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/centregestor.es\/ca\/exclusio-de-lestimacio-objectiva-moduls-a-partir-de-l1-de-gener-de-2016-2\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exclusi\u00f3 de l\u2019Estimaci\u00f3 Objectiva (M\u00f2duls) a partir de l\u20191 de gener de 2016 - 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