{"id":7939,"date":"2018-03-21T00:00:00","date_gmt":"2018-03-21T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/aprovada-la-llei-de-reformes-urgents-del-treball-autonom\/"},"modified":"2020-11-17T22:54:40","modified_gmt":"2020-11-17T22:54:40","slug":"aprovada-la-llei-de-reformes-urgents-del-treball-autonom","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/aprovada-la-llei-de-reformes-urgents-del-treball-autonom\/","title":{"rendered":"Aprovada la Llei de Reformes Urgents del Treball Aut\u00f2nom"},"content":{"rendered":"<p>La proposici\u00f3 de Llei de reformes urgents del treball aut\u00f2nom, aprovada recentment, inclou, per als aut\u00f2noms en estimaci\u00f3 directa en l\u2019IRPF, la possibilitat de <strong>deduir-se les<\/strong> <strong>despeses de<\/strong> <strong>subministraments de l\u2019habitatge parcialment afecte a l\u2019activitat econ\u00f2mica i les de manutenci\u00f3 incorregudes en el desenvolupament de l\u2019activitat econ\u00f2mica, <\/strong>amb efecte des de l\u20191 de gener de 2018.<\/p>\n<p>En quant a les <strong>deduccions de les despeses de subministrament de l\u2019habitatge<\/strong> parcialment afecte a l\u2019activitat econ\u00f2mica, s\u2019estableix que tenen la consideraci\u00f3 de despesa dedu\u00efble per a la determinaci\u00f3 del rendiment net en estimaci\u00f3 directa les despeses de subministraments d\u2019aquest habitatge, com poden l\u2019aigua, el gas, l\u2019electricitat, la telefonia i internet, <strong>en el percentatge resultant d\u2019aplicar el 30% <\/strong>a la proporci\u00f3 existent entre els metres quadrats de l\u2019habitatge destinats a l\u2019activitat respecte a la seva superf\u00edcie total, excepte que es provi un percentatge m\u00e9s alt o inferior.<\/p>\n<p>Per tal de poder-se aplicar aquesta deducci\u00f3, \u00e9s important que es fiqui en contacte amb nosaltres i ens indiqui els metres quadrats del seu habitatge i els metres quadrats que utilitza pel desenvolupament de l\u2019activitat.<\/p>\n<p>En quant a les deduccions de <strong>les despeses de manutenci\u00f3<\/strong> incorregudes en el desenvolupament de la seva activitat econ\u00f2mica, s\u2019estableix que seran despeses per a la determinaci\u00f3 del rendiment net en estimaci\u00f3 directa sempre que es produeixin en<strong> establiments de restauraci\u00f3 i hostaleria<\/strong>, i s\u2019abonin utilitzant qualsevol <strong>mitj\u00e0 electr\u00f2nic de pagament<\/strong>, amb els l\u00edmits quantitatius establerts reglament\u00e0riament per a les dietes i assignacions per a despeses normals de manutenci\u00f3 dels treballadors, aix\u00f2 \u00e9s, amb car\u00e0cter general, 26,67 \u20ac si la despesa es produeix a Espanya o 48,08 \u20ac si \u00e9s a l\u2019estranger, quantitats que es dupliquen, al seu torn, si es pernocta com a conseq\u00fc\u00e8ncia del despla\u00e7ament.<\/p>\n<p>Altres novetats importants:<\/p>\n<ul>\n<li><strong>L\u00edmit de canvis de base de cotitzaci\u00f3, amb efectes des de l\u20191 de gener de 2018<\/strong><\/li>\n<\/ul>\n<p>Els aut\u00f2noms podran canviar de base de cotitzaci\u00f3 fins a 4 vegades l\u2019any, el primer dia d\u2019abril, de juliol, d\u2019octubre i de gener.<\/p>\n<ul>\n<li><strong>Afiliaci\u00f3, altes i baixes des del dia que s\u2019inici\u00ef l\u2019activitat, amb efectes des de l\u20191 de gener de 2018<\/strong><\/li>\n<\/ul>\n<p>Una de les reivindicacions del sector durant molts anys ha estat la cotitzaci\u00f3 per dies naturals en lloc de per mesos complets. En conseq\u00fc\u00e8ncia, la Llei de reformes urgents ara estableix que l\u2019afiliaci\u00f3 i fins a tres altes\/baixes dins de cada any natural tindran efectes des del dia en qu\u00e8 concorrin els requisits i condicions determinants de la inclusi\u00f3 al RETA o cessament de l\u2019activitat respectivament.<\/p>\n<p>A Centre Gestor Lleida comptem amb experi\u00e8ncia contrastada gestionant a aut\u00f2noms i pimes sobre mat\u00e8ries fiscals, que dipositen la seva confian\u00e7a en nosaltres.<\/p>\n<p>Busquem la millor soluci\u00f3 pel seu cas concret sense cap tipus de cost ni comprom\u00eds, truqui\u2019ns al 973 279 700 o contacteu-nos a trav\u00e9s del correu electr\u00f2nic lleida@centregestor.es.<\/p>\n<p>Pot apropar-se a les nostres oficines al centre de Lleida i Tremp.\u00a0Per a m\u00e9s informaci\u00f3 pot visitar la nostra p\u00e0gina web\u00a0<a href=\"https:\/\/centregestor.es.\/\">https:\/\/centregestor.es.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>La proposici\u00f3 de Llei de reformes urgents del treball aut\u00f2nom, aprovada recentment, inclou, per als aut\u00f2noms en estimaci\u00f3<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-7939","post","type-post","status-publish","format-standard","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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