{"id":9027822,"date":"2019-09-04T09:00:08","date_gmt":"2019-09-04T08:00:08","guid":{"rendered":"http:\/\/gremicat.es\/?p=13381"},"modified":"2019-09-04T09:00:08","modified_gmt":"2019-09-04T08:00:08","slug":"ingres-rebuts-iae-2019","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/ingres-rebuts-iae-2019\/","title":{"rendered":"Termini d’ingr\u00e9s de rebuts de l’IAE 2019"},"content":{"rendered":"

El Departament de Recaptaci\u00f3 de l’Ag\u00e8ncia Tribut\u00e0ria, modifica el termini d’ingr\u00e9s en per\u00edode voluntari dels rebuts de l’IAE de l’exercici 2019.<\/span><\/span><\/p>\n

 <\/p>\n

[texto_central]<\/p>\n

Conegui qui han de pagar i qui est\u00e0 exempt del pagament d’aquest impost<\/h2>\n

 <\/p>\n

Termini d’ingr\u00e9s de rebuts de l’IAE 2019<\/h4>\n

 <\/p>\n

L’informem que igual que en anys anteriors, la Resoluci\u00f3 de 13 de juny de 2019, del Departament de Recaptaci\u00f3 de l’Ag\u00e8ncia Estatal d’Administraci\u00f3 Tribut\u00e0ria, modifica el termini d’ingr\u00e9s en per\u00edode voluntari dels rebuts de l’Impost sobre Activitats Econ\u00f2miques (IAE) de l’exercici 2019 relatius a les quotes nacionals i provincials, quedant fixat des del 16 de setembre fins al 20 de novembre de 2019, tots dos inclusivament.<\/p>\n

Qui ha de pagar l’IAE?<\/h4>\n

 <\/p>\n

Estaran obligades a liquidar la quantitat que correspongui en concepte d’IAE (Impost sobre Activitats Econ\u00f2miques) totes aquelles entitats que exerceixin una activitat econ\u00f2mica quan elles, o el grup al qual pertanyen, hagi obtingut un import net de la seva xifra de negoci igual o superior a 1.000.000 d’euros<\/strong> durant el pen\u00faltim any anterior al de la meritaci\u00f3 de l’IAE. Existint grup quan existeix una unitat de decisi\u00f3 o direcci\u00f3 \u00fanica, la qual cosa suposa que la majoria dels membres de l’\u00f2rgan d’administraci\u00f3 d’una entitat s\u00f3n membres de l’\u00f2rgan d’administraci\u00f3 o alts directius d’una altra.<\/p>\n

Al costat d’aquests, existeixen una s\u00e8rie de subjectes exempts al pagament de l’IAE:<\/p>\n

– Les persones f\u00edsiques.<\/p>\n

– Les societats civils i societats mercantils, que tinguin un import net de la xifra de negocis inferior a 1.000.000 d’euros.<\/p>\n

– Els subjectes passius que inici\u00efn l’exercici de la seva activitat en territori espanyol, durant els dos primers per\u00edodes impositius d’aquest impost en qu\u00e8 es desenvolupi la mateixa. Les associacions i fundacions de disminu\u00efts f\u00edsics, ps\u00edquics i sensorials, sense \u00e0nim de lucre, baix determinades condicions.<\/p>\n

– Els contribuents per l’Impost sobre la Renda de no Residents, sempre que operin a Espanya mitjan\u00e7ant establiment permanent, i tinguin un import net de la xifra de negocis inferior a 1.000.000 d’euros.<\/p>\n

El seu pagament haur\u00e0 de ser realitzat a trav\u00e9s de les entitats de dip\u00f2sits col\u00b7laboradores de recaptaci\u00f3 (bancs) amb el document d’ingr\u00e9s<\/strong> que el contribuent rebi. A falta d’aquest o en cas de p\u00e8rdua d’aquest, haur\u00e0 de realitzar-se l’ingr\u00e9s amb un duplicat que es recollir\u00e0 en la Delegaci\u00f3 o Administracions de l’Ag\u00e8ncia Estatal d’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’activitat, en el cas de quotes de classe provincial.<\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal
\n<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

El Departament de Recaptaci\u00f3 de l’Ag\u00e8ncia Tribut\u00e0ria, modifica el termini d’ingr\u00e9s en per\u00edode voluntari dels rebuts de l’IAE de l’exercici …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9027823,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9027822","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nTermini d'ingr\u00e9s de rebuts de l'IAE 2019 - gremicat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/ingres-rebuts-iae-2019\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Termini d'ingr\u00e9s de rebuts de l'IAE 2019 - 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