{"id":8060,"date":"2019-06-27T00:00:00","date_gmt":"2019-06-27T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/termini-dingres-de-rebuts-de-liae-2019\/"},"modified":"2020-11-17T22:55:54","modified_gmt":"2020-11-17T22:55:54","slug":"termini-dingres-de-rebuts-de-liae-2019","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/termini-dingres-de-rebuts-de-liae-2019\/","title":{"rendered":"Termini d&#8217;ingr\u00e9s de rebuts de l&#8217;IAE 2019"},"content":{"rendered":"<p><strong>Qui ha de pagar l&#8217;IAE?<\/strong><\/p>\n<p>Estaran obligades a liquidar la quantitat que correspongui en concepte d&#8217;IAE (impost sobre activitats econ\u00f2miques) totes aquelles entitats que exerceixin una activitat econ\u00f2mica quan elles, o el grup al qual pertanyen, hagin obtingut un import net del seu volum de negoci igual o superior a 1.000.000 d&#8217;euros durant el pen\u00faltim any anterior al de la meritaci\u00f3 de l&#8217;IAE. Hi ha grup quan existeix una unitat de decisi\u00f3 o direcci\u00f3 \u00fanica, la qual cosa suposa que la majoria dels membres de l&#8217;\u00f2rgan d&#8217;administraci\u00f3 d&#8217;una entitat s\u00f3n membres de l&#8217;\u00f2rgan d&#8217;administraci\u00f3 o alts directius d&#8217;una altra.<\/p>\n<p>Al costat d&#8217;aquests, existeixen una s\u00e8rie de subjectes exempts al pagament de l&#8217;IAE:<\/p>\n<ul>\n<li class=\"first\">Les persones f\u00edsiques.<\/li>\n<li>Les societats civils i societats mercantils, que tinguin un import net del volum de negocis inferior a 1.000.000 d&#8217;euros.<\/li>\n<li>Els subjectes passius que inici\u00efn l&#8217;exercici de la seva activitat en territori espanyol, durant els dos primers per\u00edodes impositius d&#8217;aquest impost en qu\u00e8 es desenvolupi l&#8217;activitat. Les associacions i fundacions de disminu\u00efts f\u00edsics, ps\u00edquics i sensorials, sense \u00e0nim de lucre, sota unes condicions determinades.<\/li>\n<li class=\"last\">Els contribuents per l&#8217;impost sobre la renda de no residents, sempre que operin a Espanya mitjan\u00e7ant establiment permanent, i tinguin un import net del volum de negocis inferior a 1.000.000 d&#8217;euros.<\/li>\n<\/ul>\n<p><strong>El seu pagament s&#8217;haur\u00e0 de realitzar a trav\u00e9s de les entitats de dip\u00f2sits col\u00b7laboradores de recaptaci\u00f3 (bancs) amb el document d&#8217;ingr\u00e9s\u00a0<\/strong>que rebi el contribuent. A falta de document o en cas d&#8217;extraviament, s&#8217;haur\u00e0 de realitzar l&#8217;ingr\u00e9s amb un duplicat que es recollir\u00e0 en la delegaci\u00f3 o administracions de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria corresponents a la prov\u00edncia del domicili fiscal del contribuent, en el cas de quotes de classe nacional, o corresponents a la prov\u00edncia del domicili on es realitzi l&#8217;activitat, en el cas de quotes de classe provincial.<\/p>","protected":false},"excerpt":{"rendered":"<p>Qui ha de pagar l&#8217;IAE? Estaran obligades a liquidar la quantitat que correspongui en concepte d&#8217;IAE (impost sobre<\/p>","protected":false},"author":1,"featured_media":7356,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-8060","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>Termini d&#039;ingr\u00e9s de rebuts de l&#039;IAE 2019 - 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\/termini-dingres-de-rebuts-de-liae-2019\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Termini d&#039;ingr\u00e9s de rebuts de l&#039;IAE 2019 - 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