{"id":7862,"date":"2016-10-21T00:00:00","date_gmt":"2016-10-21T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/renunciar-a-lestimacio-objectiva-moduls-o-revocar-la-renuncia-per-lexercici-2-016-circular\/"},"modified":"2020-12-07T16:10:01","modified_gmt":"2020-12-07T16:10:01","slug":"renunciar-a-lestimacio-objectiva-moduls-o-revocar-la-renuncia-per-lexercici-2-016-circular","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/renunciar-a-lestimacio-objectiva-moduls-o-revocar-la-renuncia-per-lexercici-2-016-circular\/","title":{"rendered":"Renunciar a l\u2019estimaci\u00f3 Objectiva (M\u00f2duls) o Revocar la ren\u00fancia per l\u2019exercici 2.016. (circular)"},"content":{"rendered":"<p>Com cada any, ens permetem informar-li que, <em>fins el proper dia 31 de desembre<\/em>, t\u00e9 la possibilitat de RENUNCIAR a l\u2019estimaci\u00f3 Objectiva (M\u00f2duls) o REVOCAR la ren\u00fancia per l\u2019<strong>exercici 2.016<\/strong>. <em>L\u2019Ordre Ministerial\u00a0 publicada el dia 18 de novembre, aix\u00ed ho estableix.<\/em><\/p>\n<p><!--more--><\/p>\n<p>El fet de <strong>renunciar<\/strong> a 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>tres anys<\/strong>.<\/p>\n<p>\u00a0<\/p>\n<p>Li recordem la limitaci\u00f3 que exclou del R\u00e8gim d\u2019estimaci\u00f3 Objectiva, pel 2.016, a tot aquell empresari que superi, en volum de compres de bens i serveis, els 250.000 euros anuals (excloent adquisicions d\u2019immobilitzat) o els 250.000 euros de volum d\u2019ingressos anuals. En aquestos volums s\u2019han de computar tamb\u00e9 les operacions del c\u00f2njuge, descendents i ascendents aix\u00ed com de les entitats en atribuci\u00f3 de rendes on participin.<\/p>\n<p>\u00a0<\/p>\n<p><strong>MOLT IMPORTANT <\/strong>recordar altres causes d\u2019exclusi\u00f3 vigents des de l\u20191 de gener de 2016:<\/p>\n<p>\u00a0<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0 serveis de transports de mercaderies per carretera, (ep\u00edgrafs 722 i 757) amb ingressos superiors a 125.000,00 euros facturats a empresaris o professionals.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0 aquells contribuents (paletes, fontaners, fusters&#8230; els que suporten una retenci\u00f3 de 1% a les factures emeses, excepte els transportistes), queden autom\u00e0ticament exclosos de l\u2019estimaci\u00f3 objectiva.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0 els que facturin a altres empresaris o professionals per import superior a 125.000,00 euros.<\/p>\n<p>\u00a0<\/p>\n<p>Si vost\u00e8 es troba en una d\u2019aquestes situacions, ens ho ha de comunicar urgentment, ja que NO pot acollir-se al R\u00e8gim d\u2019estimaci\u00f3 Objectiva pel 2.016.<\/p>\n<p>\u00a0<\/p>\n<p>Restem a la seva disposici\u00f3 per a qualsevol aclariment.<\/p>\n<p><strong>\u00c0rea Comptable i Fiscal<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Com cada any, ens permetem informar-li que, fins el proper dia 31 de desembre, t\u00e9 la possibilitat de<\/p>","protected":false},"author":1,"featured_media":4718,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1092],"tags":[],"class_list":["post-7862","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>Renunciar a l\u2019estimaci\u00f3 Objectiva (M\u00f2duls) o Revocar la ren\u00fancia per l\u2019exercici 2.016. 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