{"id":8009,"date":"2018-12-05T00:00:00","date_gmt":"2018-12-05T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/"},"modified":"2020-11-17T22:55:30","modified_gmt":"2020-11-17T22:55:30","slug":"obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/","title":{"rendered":"Obligacions tribut\u00e0ries de les empreses i aut\u00f2noms d&#8217;aqu\u00ed al 31 de desembre de 2018"},"content":{"rendered":"<p>Li recordem que per a l&#8217;aplicaci\u00f3 de determinats r\u00e8gims fiscals especials s&#8217;ha d&#8217;exercitar l&#8217;opci\u00f3 davant l&#8217;Administraci\u00f3 Tribut\u00e0ria abans del 31 de desembre i tenir en compte tots els models i obligacions tribut\u00e0ries aix\u00ed com altres dades que haurem de revisar abans del tancament de l&#8217;exercici, i determinar en quins casos pot ser benefici\u00f3s per a les empreses i aut\u00f2noms.<\/p>\n<p><strong>Fins al 20 de desembre de 2018<\/strong><\/p>\n<p><strong>RENDA I SOCIETATS<\/strong><\/p>\n<ul>\n<li>Retencions i ingressos a compte de rendiments del treball, activitats econ\u00f2miques, premis i determinats guanys patrimonials i imputacions de renda, guanys derivats d&#8217;accions i participacions de les institucions d&#8217;inversi\u00f3 col\u00b7lectiva, rendes d&#8217;arrendament d&#8217;immobles urbans, capital mobiliari, persones autoritzades i saldos en comptes.<\/li>\n<\/ul>\n<p>Novembre 2018. Grans empreses: models 111, 115, 117, 123, 124, 126, 128, 230<\/p>\n<ul>\n<li>Pagaments fraccionats societats i establiments permanents de no residents<\/li>\n<\/ul>\n<p>Exercici en curs:<\/p>\n<p>R\u00e8gim general: model 202<\/p>\n<p>R\u00e8gim de consolidaci\u00f3 fiscal (grups fiscals): model 222<\/p>\n<p><strong>IVA<\/strong><\/p>\n<ul>\n<li>Novembre 2018. Declaraci\u00f3 d&#8217;operacions incloses en els llibres registre de l&#8217;IGIC i altres operacions: 340<\/li>\n<li>Novembre 2018. Declaraci\u00f3 recapitulativa d&#8217;operacions intracomunit\u00e0ries: 349<\/li>\n<li>Novembre 2018. Operacions assimilades a les importacions: 380<\/li>\n<\/ul>\n<p><strong>Fins al 31 de desembre de 2018<\/strong><\/p>\n<p><strong>RENDA<\/strong><\/p>\n<ul>\n<li>Ren\u00fancia o revocaci\u00f3 estimaci\u00f3 directa simplificada i estimaci\u00f3 objectiva per 2019 i successius. Models 036\/037<\/li>\n<\/ul>\n<p><strong>Atenci\u00f3.<\/strong>\u00a0Tamb\u00e9 s&#8217;entendr\u00e0 efectuada la ren\u00fancia quan es presenti en termini la declaraci\u00f3-liquidaci\u00f3 corresponent al primer trimestre de l&#8217;any natural (2019) en qu\u00e8 hagi d&#8217;assortir efectes aplicant el r\u00e8gim general. En cas d&#8217;inici de l&#8217;activitat, tamb\u00e9 s&#8217;entendr\u00e0 efectuada la ren\u00fancia quan la primera declaraci\u00f3 que hagi de presentar el subjecte passiu despr\u00e9s del comen\u00e7ament de l&#8217;activitat es presenti en termini aplicant el r\u00e8gim general.<\/p>\n<p><strong>IVA<\/strong><\/p>\n<ul>\n<li>Ren\u00fancia o revocaci\u00f3 r\u00e8gims simplificat, agricultura, ramaderia i pesca per 2019 i successius. Mod. 036\/037<\/li>\n<\/ul>\n<ul>\n<li>Opci\u00f3 pel r\u00e8gim especial del criteri de caixa per 2019: 036\/037<\/li>\n<\/ul>\n<ul>\n<li>Ren\u00fancia al r\u00e8gim especial del criteri de caixa per 2019, 2020 i 2021: 036\/037<\/li>\n<\/ul>\n<ul>\n<li>Opci\u00f3 o revocaci\u00f3 per la determinaci\u00f3 de la base imposable mitjan\u00e7ant el marge de benefici global en el r\u00e8gim especial dels b\u00e9ns usats, objectes d&#8217;art, antiguitats i objectes de col\u00b7lecci\u00f3 per 2019 i successius. Mod. 036.<\/li>\n<\/ul>\n<ul>\n<li>Opci\u00f3 tributaci\u00f3 en destinaci\u00f3 vendes a dist\u00e0ncia a altres pa\u00efsos de la Uni\u00f3 Europea per 2019 i 2020. Mod. 036<\/li>\n<\/ul>\n<ul>\n<li>Ren\u00fancia r\u00e8gim de deducci\u00f3 comuna per a sectors diferenciats per 2019: sense model<\/li>\n<\/ul>\n<ul>\n<li>Comunicaci\u00f3 d&#8217;alta en el r\u00e8gim especial del grup d&#8217;entitats. Mod. 039<\/li>\n<\/ul>\n<ul>\n<li>Opci\u00f3 o ren\u00fancia per la modalitat avan\u00e7ada del r\u00e8gim especial del grup d&#8217;entitats. Mod. 039<\/li>\n<\/ul>\n<ul>\n<li>Comunicaci\u00f3 anual relativa al r\u00e8gim especial del grup d&#8217;entitats. Mod. 039<\/li>\n<\/ul>\n<p><strong>Altres opcions a tenir en compte&#8230;.<\/strong><\/p>\n<ul>\n<li><strong>Opci\u00f3 subjecci\u00f3 a l&#8217;IVA per a 2019 i successius i comunicaci\u00f3 subjecci\u00f3 a l&#8217;IVA\u00a0<\/strong>pels subjectes passius en r\u00e8gim agr\u00edcola, subjectes passius exempts sense dret a deducci\u00f3 i persones jur\u00eddiques que no actu\u00efn com a empresaris o professionals si les seves adquisicions intracomunit\u00e0ries de b\u00e9ns no han superat els 10.000 \u20ac: a qualsevol moment i 1 mes des que s&#8217;aconsegueix aquest l\u00edmit, respectivament.<\/li>\n<\/ul>\n<ul>\n<li><strong>Comunicaci\u00f3 de subjecci\u00f3 a l&#8217;IVA en vendes a dist\u00e0ncia:<\/strong>\u00a01 mes des que superin\u00a0 els 35.000 \u20ac.<\/li>\n<\/ul>\n<ul>\n<li>Opci\u00f3 pel\u00a0<strong>r\u00e8gim especial d&#8217;arrendament d&#8217;habitatges en l&#8217;impost sobre societats:<\/strong>\u00a0les societats que vulguin beneficiar-se d&#8217;aquest r\u00e8gim que permet una menor tributaci\u00f3, s&#8217;hi han d&#8217;acollir mitjan\u00e7ant comunicaci\u00f3 a l&#8217;Ag\u00e8ncia Tribut\u00e0ria abans d&#8217;acabar l&#8217;any.<\/li>\n<\/ul>\n<ul>\n<li><strong>Valors cadastrals:<\/strong>\u00a0les societats destinades a l&#8217;arrendament d&#8217;immobles, hauran de revisar si el valor cadastral dels immobles destinats a l&#8217;arrendament superen els 601.010 euros, ja que, en aquest sup\u00f2sit, s&#8217;hauran de donar d&#8217;alta per l&#8217;impost sobre activitats econ\u00f2miques (IAE). En aquest cas hauran de sol\u00b7licitar el certificat perqu\u00e8 no els siguin practicades retencions pels arrendataris.<\/li>\n<\/ul>\n<p>D&#8217;altra banda, en el cas de modificacions o alteracions en els immobles, s&#8217;ha de presentar l&#8217;oportuna comunicaci\u00f3 davant el cadastre amb la finalitat que sigui incorporada per al pr\u00f2xim any.<\/p>\n<p><strong>IAE:<\/strong>\u00a0encara que l&#8217;impost sobre activitats econ\u00f2miques \u00e9s un impost que gaudeix d&#8217;una exempci\u00f3 important per a les pimes, at\u00e8s que nom\u00e9s estan obligades al seu pagament les entitats que tinguin un import net de xifra de negocis superior al 1.000.000 \u20ac, les empreses que canvi\u00efn la seva xifra de negocis en l&#8217;\u00faltim impost de societats presentat, estan obligades a notificar aquest canvi a l&#8217;administraci\u00f3 tribut\u00e0ria abans del 31 de desembre.<\/p>\n<ul>\n<li><strong>R\u00e8gim fiscal especial aplicable als treballadors despla\u00e7ats en territori espanyol:\u00a0<\/strong>aquest r\u00e8gim pot ser aplicat en el per\u00edode en qu\u00e8 s&#8217;efectu\u00ef el canvi de resid\u00e8ncia i durant els 5 per\u00edodes impositius seg\u00fcents, sempre que s&#8217;hagu\u00e9s optat. Pel que en cas que l&#8217;actual per\u00edode sigui el cinqu\u00e8 any posterior al trasllat, el pr\u00f2xim exercici es tributar\u00e0 com a resident, i s&#8217;haur\u00e0 de presentar la declaraci\u00f3 d&#8217;IRPF. En aquest cas l&#8217;empresa ocupadora haur\u00e0 de subjectar-ho al r\u00e8gim general de retencions.<\/li>\n<\/ul>\n<ul>\n<li>Comunicaci\u00f3 de\u00a0<strong>circumst\u00e0ncies personals dels empleats<\/strong>\u00a0a l&#8217;efecte de la pr\u00e0ctica de retencions, que han de facilitar a l&#8217;empresa per al c\u00e0lcul de les retencions de l&#8217;exercici (model 145).<\/li>\n<\/ul>\n<p><strong>INVERSIONS FINANCERES<\/strong><\/p>\n<p>Si disposa de liquiditat per invertir o t\u00e9 saldos amb rendibilitat baixa, estem a la seva disposici\u00f3 per aconsellar-li la millor inversi\u00f3, aprofitant tots els avantatges fiscals.<\/p>\n<p><strong>IVA<\/strong><\/p>\n<p>Encara que al desembre no cal presentar cap model relacionat amb l&#8217;IVA, sempre \u00e9s recomanable revisar els nostres comptes per veure quines compres previstes podem avan\u00e7ar per deduir-nos aquest IVA suportat abans de l&#8217;\u00faltim trimestre i de la declaraci\u00f3 anual. Abans del dia 30 de gener haurem de presentar dos models: el model 303, d&#8217;autoliquidaci\u00f3 trimestral de l&#8217;IVA, i el model 390, la declaraci\u00f3 i el resum anual de l&#8217;IVA.<\/p>\n<p><strong>DECISIONS ABANS DEL TANCAMENT EN L&#8217;IRPF I EN L&#8217;IMPOST SOBRE SOCIETATS<\/strong><\/p>\n<p>Abans del 31 de desembre d&#8217;aquest any cal prendre les decisions m\u00e9s adequades que permetin ajustar la tributaci\u00f3 i reduir la factura final de l&#8217;IRPF i de l&#8217;impost sobre societats.<\/p>\n<p>Per m\u00e9s informaci\u00f3 sobre aquesta ajuda o altres q\u00fcestions relacionades podeu comptar amb el suport de Centre Gestor Lleida. La nostra experi\u00e8ncia contrastada gestionant a aut\u00f2noms i pimes sobre mat\u00e8ries fiscals ens avala.<\/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>\n<p><strong><a href=\"https:\/\/centregestor.es.\/\">Centre Gestor<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Li recordem que per a l&#8217;aplicaci\u00f3 de determinats r\u00e8gims fiscals especials s&#8217;ha d&#8217;exercitar l&#8217;opci\u00f3 davant l&#8217;Administraci\u00f3 Tribut\u00e0ria abans<\/p>","protected":false},"author":1,"featured_media":7183,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-8009","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>Obligacions tribut\u00e0ries de les empreses i aut\u00f2noms d&#039;aqu\u00ed al 31 de desembre de 2018 - 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\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligacions tribut\u00e0ries de les empreses i aut\u00f2noms d&#039;aqu\u00ed al 31 de desembre de 2018 - Centre Gestor\" \/>\n<meta property=\"og: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 property=\"og:url\" content=\"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/\" \/>\n<meta property=\"og:site_name\" content=\"Centre Gestor\" \/>\n<meta property=\"article:published_time\" content=\"2018-12-05T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-17T22:55:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/rawpixel-602154-unsplash.jpg.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2500\" \/>\n\t<meta property=\"og:image:height\" content=\"1995\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cg_admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"cg_admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/\"},\"author\":{\"name\":\"cg_admin\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/person\\\/6a2f9e4a68d3c02cdc91733c3464d827\"},\"headline\":\"Obligacions tribut\u00e0ries de les empreses i aut\u00f2noms d&#8217;aqu\u00ed al 31 de desembre de 2018\",\"datePublished\":\"2018-12-05T00:00:00+00:00\",\"dateModified\":\"2020-11-17T22:55:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/\"},\"wordCount\":1134,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/rawpixel-602154-unsplash.jpg.jpg\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/\",\"name\":\"Obligacions tribut\u00e0ries de les empreses i aut\u00f2noms d'aqu\u00ed al 31 de desembre de 2018 - Centre Gestor\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/rawpixel-602154-unsplash.jpg.jpg\",\"datePublished\":\"2018-12-05T00:00:00+00:00\",\"dateModified\":\"2020-11-17T22:55:30+00:00\",\"description\":\"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\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/#primaryimage\",\"url\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/rawpixel-602154-unsplash.jpg.jpg\",\"contentUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/rawpixel-602154-unsplash.jpg.jpg\",\"width\":2500,\"height\":1995},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Obligacions tribut\u00e0ries de les empreses i aut\u00f2noms d&#8217;aqu\u00ed al 31 de desembre de 2018\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/\",\"name\":\"Centre Gestor\",\"description\":\"Asesor\u00eda Legal\",\"publisher\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\",\"name\":\"Centre Gestor\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/logo_180.png.png\",\"contentUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/logo_180.png.png\",\"width\":168,\"height\":96,\"caption\":\"Centre Gestor\"},\"image\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/person\\\/6a2f9e4a68d3c02cdc91733c3464d827\",\"name\":\"cg_admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g\",\"caption\":\"cg_admin\"},\"sameAs\":[\"https:\\\/\\\/centregestor.es\"],\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/author\\\/cg_admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Obligacions tribut\u00e0ries de les empreses i aut\u00f2noms d'aqu\u00ed al 31 de desembre de 2018 - Centre Gestor","description":"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","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/","og_locale":"ca_ES","og_type":"article","og_title":"Obligacions tribut\u00e0ries de les empreses i aut\u00f2noms d'aqu\u00ed al 31 de desembre de 2018 - Centre Gestor","og_description":"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","og_url":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/","og_site_name":"Centre Gestor","article_published_time":"2018-12-05T00:00:00+00:00","article_modified_time":"2020-11-17T22:55:30+00:00","og_image":[{"width":2500,"height":1995,"url":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/rawpixel-602154-unsplash.jpg.jpg","type":"image\/jpeg"}],"author":"cg_admin","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"cg_admin","Temps estimat de lectura":"5 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/#article","isPartOf":{"@id":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/"},"author":{"name":"cg_admin","@id":"https:\/\/centregestor.es\/ca\/#\/schema\/person\/6a2f9e4a68d3c02cdc91733c3464d827"},"headline":"Obligacions tribut\u00e0ries de les empreses i aut\u00f2noms d&#8217;aqu\u00ed al 31 de desembre de 2018","datePublished":"2018-12-05T00:00:00+00:00","dateModified":"2020-11-17T22:55:30+00:00","mainEntityOfPage":{"@id":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/"},"wordCount":1134,"commentCount":0,"publisher":{"@id":"https:\/\/centregestor.es\/ca\/#organization"},"image":{"@id":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/#primaryimage"},"thumbnailUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/rawpixel-602154-unsplash.jpg.jpg","inLanguage":"ca","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/","url":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/","name":"Obligacions tribut\u00e0ries de les empreses i aut\u00f2noms d'aqu\u00ed al 31 de desembre de 2018 - Centre Gestor","isPartOf":{"@id":"https:\/\/centregestor.es\/ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/#primaryimage"},"image":{"@id":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/#primaryimage"},"thumbnailUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/rawpixel-602154-unsplash.jpg.jpg","datePublished":"2018-12-05T00:00:00+00:00","dateModified":"2020-11-17T22:55:30+00:00","description":"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","breadcrumb":{"@id":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/#primaryimage","url":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/rawpixel-602154-unsplash.jpg.jpg","contentUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/rawpixel-602154-unsplash.jpg.jpg","width":2500,"height":1995},{"@type":"BreadcrumbList","@id":"https:\/\/centregestor.es\/ca\/obligacions-tributaries-de-les-empreses-i-autonoms-daqui-al-31-de-desembre-de-2018\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/centregestor.es\/ca\/"},{"@type":"ListItem","position":2,"name":"Obligacions tribut\u00e0ries de les empreses i aut\u00f2noms d&#8217;aqu\u00ed al 31 de desembre de 2018"}]},{"@type":"WebSite","@id":"https:\/\/centregestor.es\/ca\/#website","url":"https:\/\/centregestor.es\/ca\/","name":"Centre Gestor","description":"Asesor\u00eda Legal","publisher":{"@id":"https:\/\/centregestor.es\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/centregestor.es\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/centregestor.es\/ca\/#organization","name":"Centre Gestor","url":"https:\/\/centregestor.es\/ca\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/centregestor.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/logo_180.png.png","contentUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/logo_180.png.png","width":168,"height":96,"caption":"Centre Gestor"},"image":{"@id":"https:\/\/centregestor.es\/ca\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/centregestor.es\/ca\/#\/schema\/person\/6a2f9e4a68d3c02cdc91733c3464d827","name":"cg_admin","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g","caption":"cg_admin"},"sameAs":["https:\/\/centregestor.es"],"url":"https:\/\/centregestor.es\/ca\/author\/cg_admin\/"}]}},"_links":{"self":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts\/8009","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/comments?post=8009"}],"version-history":[{"count":1,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts\/8009\/revisions"}],"predecessor-version":[{"id":8446,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts\/8009\/revisions\/8446"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/media\/7183"}],"wp:attachment":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/media?parent=8009"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/categories?post=8009"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/tags?post=8009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}