{"id":9029136,"date":"2021-01-27T09:59:37","date_gmt":"2021-01-27T08:59:37","guid":{"rendered":"http:\/\/gremicat.es\/?p=15929"},"modified":"2021-01-27T09:59:37","modified_gmt":"2021-01-27T08:59:37","slug":"aprovats-els-moduls-de-lirpfiva-2021","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/aprovats-els-moduls-de-lirpfiva-2021\/","title":{"rendered":"Aprovats els m\u00f2duls de l’IRPF\/IVA 2021"},"content":{"rendered":"

Al BOE del dia 4 de desembre, s’ha publicat l’Ordre que desenvolupa per a 2021 el m\u00e8tode d’estimaci\u00f3 objectiva d’IRPF i el r\u00e8gim simplificat d’IVA.<\/span><\/span><\/p>\n

<\/div>\n

L’Ordre de m\u00f2duls per a l’any 2021 ja \u00e9s oficial i va entrar en vigor el passat dia 5 de desembre de 2020<\/b><\/strong><\/h2>\n

 <\/p>\n

Al BOE del dia 4 de desembre, s’ha publicat l’Ordre que desenvolupa per a 2021 el m\u00e8tode d’estimaci\u00f3 objectiva d’IRPF i el r\u00e8gim simplificat d’IVA. L’Ordre de m\u00f2duls per a l’any 2021 ja \u00e9s oficial i va entrar en vigor el passat dia 5 de desembre de 2020, amb efectes per a l’any 2021.<\/span><\/p>\n

Al BOE del 4 de desembre s’ha publicat l’Ordre HAC\/1155\/2020, de 25 de novembre, que desenvolupa per a l’any 2021 el m\u00e8tode d’estimaci\u00f3 objectiva de l’Impost sobre la Renda de les Persones F\u00edsiques (IRPF) i el r\u00e8gim especial simplificat de l’Impost sobre el Valor Afegit (IVA), mantenint l’estructura de l\u0092HAC\/1164\/2019, de 22 de novembre, que ha estat l’aplicable per a l’any 2020.<\/span><\/p>\n

A continuaci\u00f3, exposem el m\u00e9s significatiu d’aquesta Ordre de “m\u00f2duls” que aporta poques novetats respecte a l’aplicable per a l’any 2020.<\/span> <\/strong><\/p>\n

En relaci\u00f3 amb el m\u00e8tode d’estimaci\u00f3 objectiva de l’IRPF:<\/b><\/strong><\/h3>\n

– En primer lloc, cal assenyalar que es mantenen per a l’exercici 2021 la quantia dels signes, \u00edndexs o m\u00f2duls, aix\u00ed com les instruccions d’aplicaci\u00f3 aplicables l’any 2020.<\/span><\/p>\n

– Conserva la reducci\u00f3 general del 5% del rendiment net de m\u00f2duls per a tots els contribuents (tant per a activitats agr\u00edcoles, ramaderes i forestals com per a la resta de les activitats) que determinin el mateix pel m\u00e8tode d’estimaci\u00f3 objectiva en 2021, assenyalant-se, aix\u00ed mateix, que aquesta reducci\u00f3 es tindr\u00e0 en compte per a quantificar el rendiment net a l’efecte dels pagaments fraccionats.<\/p>\n

– Mant\u00e9 la reducci\u00f3 dels \u00edndexs de rendiment net aplicables en el m\u00e8tode d’estimaci\u00f3 objectiva de l’IRPF per a les seg\u00fcents activitats agr\u00edcoles: ra\u00efm de taula (0,32), flors i plantes ornamentals (0,32) i tabac (0,26).<\/p>\n

Pel que fa al r\u00e8gim simplificat de l’IVA:<\/b><\/strong><\/h3>\n

– Mant\u00e9 per a 2021 els m\u00f2duls, aix\u00ed com les instruccions per a la seva aplicaci\u00f3, aplicables en el r\u00e8gim especial simplificat l’any 2020.<\/span><\/p>\n

– Redueix, com en anys anteriors, el percentatge aplicable en 2021 per al c\u00e0lcul de la quota reportada per operacions corrents en el r\u00e8gim simplificat de l’IVA per a determinades activitats ramaderes afectades per crisis sectorials, en concret per a les activitats d’apicultura (0,070) i de serveis de cria, guarda i engreixament d’aus (0,06625).<\/p>\n

Pr\u00f2rroga dels l\u00edmits quantitatius per a aplicar m\u00f2duls<\/b><\/strong><\/h3>\n

D’altra banda, en el <\/span>Projecte de Llei de Pressupostos Generals de l’Estat per a 2021<\/b>, publicat en el Butllet\u00ed Oficial de les Corts Generals (Congr\u00e9s dels Diputats) del passat 30 d’octubre, es preveu una nova pr\u00f2rroga per a 2021 dels l\u00edmits excloents de m\u00f2duls, aplicant-se els l\u00edmits incrementats previstos en la DT 32 de la LIRPF i la DT 13a de la LIVA des de 2016. D’aquesta manera, podran seguir en m\u00f2duls en 2021 aquells que no superin els seg\u00fcents l\u00edmits de facturaci\u00f3 en 2020: per al conjunt d’activitats econ\u00f2miques, 250.000 euros. I 125.000 euros quan el destinatari sigui empresari o professional.<\/span><\/p>\n

Aix\u00ed doncs, tret que es produeixi algun canvi d’\u00faltima hora, aquests l\u00edmits quedaran en els seg\u00fcents termes (recordi que superar algun d’ells suposa l’exclusi\u00f3 del r\u00e8gim de m\u00f2duls):<\/span><\/p>\n

 <\/p>\n\n\n\n\n\n\n
Concepte (1)<\/strong><\/span><\/td>\nAnys 2020 i 2021<\/strong><\/span><\/td>\nA partir de 2022<\/strong><\/span><\/td>\n<\/tr>\n
Vendes totals<\/span><\/td>\n250.000<\/span><\/td>\n150.000 (2)<\/span><\/td>\n<\/tr>\n
Vendes a empresaris<\/span><\/td>\n125.000<\/span><\/td>\n75.000<\/span><\/td>\n<\/tr>\n
Compres (no immobilitzats)<\/span><\/td>\n250.000<\/span><\/td>\n150.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

1. Volum d’operacions realitzades l’any anterior.<\/span><\/i><\/p>\n

2. En activitats agr\u00edcoles, ramaderes o forestals, el l\u00edmit ser\u00e0 de 250.000 euros.<\/span><\/i><\/p>\n

Vendes i compres<\/strong>. <\/b><\/span>En computar aquests l\u00edmits de vendes i compres, tingui en compte totes les seves activitats econ\u00f2miques. A m\u00e9s:<\/span><\/p>\n

– Si el seu c\u00f2njuge, descendents o ascendents realitzen la seva mateixa activitat juntament amb vost\u00e8 (compartint mitjans i direcci\u00f3), haur\u00e0 de computar tamb\u00e9 les vendes i compres d’aquests.<\/p>\n

– I si actua a trav\u00e9s d’una societat civil o d’una comunitat de b\u00e9ns, haur\u00e0 d’incloure les vendes i compres d’aquestes entitats.<\/p>\n

Activitats econ\u00f2miques desenvolupades a Lorca
\n<\/b><\/strong><\/h3>\n

En el terme municipal de Lorca, es redueixen en 2021, igual que en anys anteriors en un 20% el rendiment net calculat pel m\u00e8tode d’estimaci\u00f3 objectiva de l’IRPF i tamb\u00e9 en un 20% la quota reportada per operacions corrents del r\u00e8gim especial simplificat de l’IVA. Totes dues reduccions s’han de tenir en compte tamb\u00e9 per a quantificar el rendiment net a l’efecte dels pagaments fraccionats corresponents a 2021 en l’IRPF, i per al c\u00e0lcul tant de la quota trimestral com de la quota anual del r\u00e8gim especial simplificat de l’IVA corresponent a l’any 2021.<\/span><\/p>\n

Terminis de ren\u00fancies o revocacions
\n<\/b><\/strong><\/h3>\n

Quant als terminis de ren\u00fancies o revocacions al m\u00e8tode d’estimaci\u00f3 objectiva com al r\u00e8gim simplificat, cal comentar que els subjectes passius que desitgin renunciar al r\u00e8gim o revocar la seva ren\u00fancia per a l’any 2021 disposaran per a exercitar aquesta opci\u00f3 des del dia 5 de desembre de 2020 i fins al 31 de desembre de 2020. No obstant aix\u00f2, l’anterior, tamb\u00e9 s’entendr\u00e0 efectuada la ren\u00fancia quan es presenti en termini la declaraci\u00f3-liquidaci\u00f3 corresponent al primer trimestre de l’any natural (2021) en qu\u00e8 hagi de fer efecte aplicant el r\u00e8gim general. En cas d’inici de l’activitat, tamb\u00e9 s’entendr\u00e0 efectuada la ren\u00fancia quan la primera declaraci\u00f3 que hagi de presentar.<\/span><\/p>\n

De fet, el millor \u00e9s que esperi a abril de 2021 i, si li interessa, renunci\u00ef de manera t\u00e0cita (per llavors sabr\u00e0 millor com evoluciona el seu negoci en 2021 per la pand\u00e8mia).<\/span><\/p>\n

Atenci\u00f3.<\/b> Verifiqui si, a causa de la crisi sanit\u00e0ria, li conv\u00e9 seguir en m\u00f2duls o optar pel r\u00e8gim general de l’IVA i el d’estimaci\u00f3 directa de l’IRPF.<\/span><\/p>\n

Poden posar-se en contacte amb aquest despatx professional per a qualsevol dubte o aclariment que puguin tenir sobre aquest tema.<\/span><\/p>\n


\nPer a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria fiscal<\/span><\/a><\/strong><\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

Al BOE del dia 4 de desembre, s’ha publicat l’Ordre que desenvolupa per a 2021 el m\u00e8tode d’estimaci\u00f3 objectiva d’IRPF …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029137,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9029136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nAprovats els m\u00f2duls de l'IRPF\/IVA 2021 - 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\/aprovats-els-moduls-de-lirpfiva-2021\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aprovats els m\u00f2duls de l'IRPF\/IVA 2021 - gremicat\" \/>\n<meta property=\"og:description\" content=\"Al BOE del dia 4 de desembre, s’ha publicat l’Ordre que desenvolupa per a 2021 el m\u00e8tode d’estimaci\u00f3 objectiva d’IRPF ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/ca\/aprovats-els-moduls-de-lirpfiva-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-27T08:59:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2021\/01\/bigstock-Businessman-Working-With-Calcu-250876486-min2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1\" \/>\n\t<meta property=\"og:image:height\" content=\"1\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\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:\\\/\\\/www.gremicat.es\\\/ca\\\/aprovats-els-moduls-de-lirpfiva-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/aprovats-els-moduls-de-lirpfiva-2021\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Aprovats els m\u00f2duls de l’IRPF\\\/IVA 2021\",\"datePublished\":\"2021-01-27T08:59:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/aprovats-els-moduls-de-lirpfiva-2021\\\/\"},\"wordCount\":1053,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/aprovats-els-moduls-de-lirpfiva-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2021\\\/01\\\/bigstock-Businessman-Working-With-Calcu-250876486-min2.jpg\",\"articleSection\":[\"Sin categor\u00eda\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/aprovats-els-moduls-de-lirpfiva-2021\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/aprovats-els-moduls-de-lirpfiva-2021\\\/\",\"name\":\"Aprovats els m\u00f2duls de l'IRPF\\\/IVA 2021 - 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