{"id":313458,"date":"2025-12-24T12:34:30","date_gmt":"2025-12-24T12:34:30","guid":{"rendered":"https:\/\/centregestor.es\/?p=313458"},"modified":"2025-12-24T12:34:30","modified_gmt":"2025-12-24T12:34:30","slug":"moduls-2026-limits-estimacio-objectiva","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/moduls-2026-limits-estimacio-objectiva\/","title":{"rendered":"M\u00f2duls 2026: es mantenen els l\u00edmits i les condicions del r\u00e8gim d\u2019estimaci\u00f3 objectiva"},"content":{"rendered":"<p>Distingit\/da client\/a,<\/p>\n<p>L\u2019Ordre HAC\/1425\/2025, de 9 de desembre publicada l\u201911 de desembre, mant\u00e9 l\u2019estructura i la quantia del R\u00e8gim d\u2019Estimaci\u00f3 Objectiva (M\u00f2duls) per a l\u2019any 2026.<\/p>\n<p>Els <strong>l\u00edmits excloents<\/strong> que s\u2019han aplicat des de l\u2019any 2016 seran de nou aplicables en el pr\u00f2xim exercici, ja que el Consell de Ministres, en sessi\u00f3 de 23 de desembre, ha aprovat el Reial Decret-llei 16\/2025, incloent, entre altres mesures, la pr\u00f2rroga durant el 2026 dels l\u00edmits quantitatius per a l\u2019aplicaci\u00f3 del m\u00e8tode d\u2019estimaci\u00f3 objectiva en l\u2019IRPF i del R\u00e8gim Simplificat i R\u00e8gim Especial de l\u2019Agricultura, Ramaderia i Pesca de l\u2019IVA.<\/p>\n<p>Tamb\u00e9 s\u2019estableix que, fins al 31 de gener de 2026, t\u00e9 la possibilitat de <strong>renunciar<\/strong> al R\u00e8gim d\u2019Estimaci\u00f3 Objectiva (M\u00f2duls) o <strong>revocar<\/strong> la ren\u00fancia per a l\u2019exercici 2026.<\/p>\n<p>Per tant, podran continuar en m\u00f2duls per al 2026 aquells que no superin els seg\u00fcents l\u00edmits de facturaci\u00f3 el 2025:<\/p>\n<p>&nbsp;<\/p>\n<p><strong>&#8211;<\/strong>Volum d\u2019ingressos de <strong>250.000 euros<\/strong> per al conjunt d\u2019activitats econ\u00f2miques, excepte les agr\u00edcoles, ramaderes i forestals.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Es computa la totalitat de les operacions, existeixi o no l\u2019obligaci\u00f3 d\u2019expedir factura.<\/li>\n<li>Les operacions en qu\u00e8 hi hagi obligaci\u00f3 d\u2019expedir factura quan el destinatari sigui empresari, no podran superar els <strong>125.000 euros<\/strong>.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>&#8211;<\/strong>Per al conjunt d\u2019activitats agr\u00edcoles, ramaderes i forestals, el l\u00edmit es fixa en <strong>250.000 euros<\/strong> anuals d\u2019ingressos<strong>. IMPORTANT<\/strong>: cal recordar que la Compensaci\u00f3 Agr\u00e0ria del R\u00e8gim Especial d\u2019Agricultura, Ramaderia i Pesca de l\u2019impost sobre el valor afegit no es t\u00e9 en compte en el c\u00f2mput de la magnitud excloent basada en el volum d\u2019ingressos.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>&#8211;<\/strong>El volum de compres en b\u00e9ns i serveis, excloses les adquisicions de l\u2019immobilitzat, no poden superar els <strong>250.000 euros<\/strong> anuals.<\/p>\n<p>&nbsp;<\/p>\n<p>Han de computar-se dins d\u2019aquests volums les operacions del c\u00f2njuge, descendents i ascendents, aix\u00ed com les entitats en atribuci\u00f3 de rendes en qu\u00e8 participin.<\/p>\n<p>La reducci\u00f3 general sobre el rendiment net de m\u00f2duls per al 2026 es mant\u00e9 en el 5\u202f%.<\/p>\n<p>Restem a la seva disposici\u00f3 per aclarir qualsevol dubte al respecte.<\/p>\n<p>Molt atentament,<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Centre Gestor Lleida, S.A.<\/strong><\/p>\n<p>\u00c1rea Fiscal y Contable<\/p>","protected":false},"excerpt":{"rendered":"<p>Distingit\/da client\/a, L\u2019Ordre HAC\/1425\/2025, de 9 de desembre publicada l\u201911 de desembre, mant\u00e9 l\u2019estructura i la quantia del<\/p>","protected":false},"author":5,"featured_media":313459,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1092],"tags":[],"class_list":["post-313458","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\u00f2duls 2026: l\u00edmits, requisits i reducci\u00f3 del 5 % en estimaci\u00f3 objectiva<\/title>\n<meta name=\"description\" content=\"Consulta els l\u00edmits de facturaci\u00f3 i els requisits per continuar en m\u00f2duls el 2026. 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