{"id":9029532,"date":"2021-07-14T10:56:43","date_gmt":"2021-07-14T09:56:43","guid":{"rendered":"http:\/\/gremicat.es\/?p=16654"},"modified":"2021-07-14T10:56:43","modified_gmt":"2021-07-14T09:56:43","slug":"fals-autonom-que-passa-del-reta-al-regim-general","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/fals-autonom-que-passa-del-reta-al-regim-general\/","title":{"rendered":"Fals aut\u00f2nom que passa del RETA al r\u00e8gim general"},"content":{"rendered":"

La Llei determina un per\u00edode transitori de tres mesos des de l’endem\u00e0 a la seva aprovaci\u00f3 perqu\u00e8 les plataformes digitals en les quals els aut\u00f2noms duguin a terme el transvasament d’aquests a la seva plantilla.<\/span><\/strong><\/p>\n

<\/div>\n

Com han de tributar les quantitats regularitzades per la inspecci\u00f3 de treball?<\/h2>\n

 <\/p>\n

Els rendiments que genera l’activitat com a aut\u00f2nom tributen com a rendiments d’activitats econ\u00f2miques mentre que els rendiments que s’haguessin generat mediant relaci\u00f3 laboral haguessin tingut la qualificaci\u00f3 de rendiments del treball el que genera difer\u00e8ncies importants en la tributaci\u00f3 dels uns i els altres.<\/span><\/p>\n

Amb la recent aprovaci\u00f3 de la Llei de riders, ha tornat a generar-se una pregunta que semblava ja resolta: com tributen les quantitats que regularitza la inspecci\u00f3 de treball en requalificar al treballador d’aut\u00f2nom a assalariat?<\/strong><\/span><\/p>\n

El primer que hem de fer \u00e9s distingir aqu\u00ed la regularitzaci\u00f3 que es realitza per part de la inspecci\u00f3 de treball respecte dels falsos aut\u00f2noms i el que estableix la pr\u00f2pia Llei de riders. La Llei determina un per\u00edode transitori de tres mesos des de l’endem\u00e0 a la seva aprovaci\u00f3 perqu\u00e8 les plataformes digitals en les quals els aut\u00f2noms, fins ara, operen, duguin a terme el transvasament d’aquests a la seva plantilla. <\/strong><\/span><\/p>\n

No obstant aix\u00f2, res diu la Llei sobre si la situaci\u00f3 d’aquests treballadors amb anterioritat a l’entrada en vigor de la Llei, complert el seu per\u00edode transitori, era correcta o no el que suposa que, al principi, la situaci\u00f3 hagi d’estimar-se com l’apropiada i, per tant, no procedeixi cap regularitzaci\u00f3 respecte als rendiments que van tributar com a procedents d’activitats econ\u00f2miques. <\/span><\/p>\n

Destacar que el Tribunal Suprem en la seva sent\u00e8ncia 805\/2020, de 25 de setembre, s\u00ed ha qualificat que la relaci\u00f3 que existia, entre un dels treballadors i una de les empreses m\u00e9s conegudes del sector, una relaci\u00f3 de car\u00e0cter laboral i, per tant, a aquell li ser\u00e0 de plena aplicaci\u00f3 el recollit en aquesta not\u00edcia.<\/span><\/p>\n

Ara b\u00e9, si amb posterioritat a l’entrada en vigor definitiva de la Llei, es continua donant una situaci\u00f3 en la qual el treballador encaixa dins de la mena del “fals aut\u00f2nom” i la inspecci\u00f3 de treball el detecta, dur\u00e0 a terme la regularitzaci\u00f3 de la seva situaci\u00f3 amb efectes retroactius<\/strong> fins avui que correspongui b\u00e9 per prescripci\u00f3 del dret de l’Administraci\u00f3 a determinar el deute tributari, b\u00e9 per no haver-se est\u00e8s la qualificaci\u00f3 com de fals aut\u00f2nom m\u00e9s enll\u00e0 del per\u00edode de prescripci\u00f3.<\/span><\/p>\n

Sobre aquesta q\u00fcesti\u00f3 es pronuncia la Direcci\u00f3 General de Tributs en Consulta Vinculant (V0605-21), de 16 de mar\u00e7 de 2021, reiterant criteri sobre la tributaci\u00f3 de les quantitats que han de regularitzar-se pel canvi de qualificaci\u00f3 jur\u00eddica. En particular, parlem que com a aut\u00f2nom els rendiments que genera l’activitat tributen, precisament, com a rendiments d’activitats econ\u00f2miques mentre que els rendiments que s’haguessin generat mediant relaci\u00f3 laboral<\/strong> entre empresa i treballador haguessin tingut la qualificaci\u00f3 de rendiments del treball el que genera difer\u00e8ncies importants en la tributaci\u00f3 dels uns i els altres.<\/span><\/p>\n

Aix\u00ed, la DGT disposa el seg\u00fcent criteri:<\/span><\/p>\n

“(…) la inclusi\u00f3 de la consultant en el R\u00e8gim General de la Seguretat Social a conseq\u00fc\u00e8ncia d’una inspecci\u00f3 de treball comporta que els efectes d’aquesta consideraci\u00f3 tinguin tamb\u00e9 la seva incid\u00e8ncia en els rendiments percebuts per la consultant (en el seu moment qualificats com a rendiments d’una activitat econ\u00f2mica per aplicaci\u00f3 del que es disposa en el primer par\u00e0graf de l’apartat 1 de l’article 27 de la LIRPF) durant el per\u00edode temporal al qual es contreu l’exist\u00e8ncia d’aquesta relaci\u00f3 laboral, per la qual cosa procedeix qualificar-los com a rendiments del treball.<\/span><\/i><\/p>\n

Per tant, la consultant haur\u00e0 d’incloure en les seves declaracions de l’Impost sobre la Renda de les Persones F\u00edsiques<\/strong>, corresponent als per\u00edodes impositius afectats per aquesta relaci\u00f3 temporal, els rendiments \u00edntegres del treball que corresponguin als serveis prestats<\/strong>, rendiments que evidentment abandonen la seva pr\u00e8via consideraci\u00f3 com a rendiments d’activitats econ\u00f2miques”.<\/span><\/i><\/p>\n

Acaba la Consulta Vinculant establint com ser\u00e0 el procediment per a dur a terme la regularitzaci\u00f3 de la seva situaci\u00f3 tribut\u00e0ria:<\/span><\/p>\n

En relaci\u00f3 amb el procediment de regularitzaci\u00f3 aplicable per la nova situaci\u00f3, l’article 122 de la Llei 58\/2003, de 17 de desembre, General Tribut\u00e0ria (BOE de 18 de desembre), estableix el seg\u00fcent:<\/span><\/i><\/p>\n

“1. Els obligats tributaris podran presentar autoliquidacions complement\u00e0ries, o declaracions o comunicacions complement\u00e0ries o substitutives<\/strong>, dins del termini establert per a la seva presentaci\u00f3 o amb posterioritat a la finalitzaci\u00f3 d’aquest termini, sempre que no hagi prescrit el dret de l’Administraci\u00f3 per a determinar el deute tributari. En aquest \u00faltim cas tindran el car\u00e0cter d’extempor\u00e0nies.<\/span><\/i><\/p>\n

2. Les autoliquidacions complement\u00e0ries tindran com a finalitat completar o modificar les presentades amb anterioritat<\/strong> i es podran presentar quan d’elles resulti un import a ingressar superior al de l’autoliquidaci\u00f3 anterior o una quantitat a retornar o a compensar inferior a l’anteriorment auto-liquidada. En els altres casos, s’estar\u00e0 al que es disposa en l’apartat 3 de l’article 120 d’aquesta llei (sol\u00b7licitud de rectificaci\u00f3 d’autoliquidacions si considera que han perjudicat de qualsevol manera els seus interessos leg\u00edtims).<\/span><\/i><\/p>\n

(…).<\/span><\/i><\/p>\n

3. Els obligats tributaris podran presentar declaracions o comunicacions de dades complement\u00e0ries o substitutives, fent constar si es tracta de l’una o l’altra modalitat, amb la finalitat de completar o reempla\u00e7ar les presentades amb anterioritat”.<\/span><\/i><\/p>\n

Estableix la Consulta Vinculant aquest procediment per a dur a terme la regularitzaci\u00f3 ja que el m\u00e9s probable \u00e9s que la tributaci\u00f3 sigui major pel canvi de qualificaci\u00f3 dels rendiments. Aquesta conclusi\u00f3 deriva de la possibilitat d’incrementar les despeses dedu\u00efbles en calcular el rendiment de l’activitat conforme al m\u00e8tode d’estimaci\u00f3 directa, per contra, respecte dels rendiments del treball, \u00fanicament seran dedu\u00efbles les despeses recollides en l’article 17 de la LIRPF.<\/span><\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb\u00a0<\/span>Assessoria fiscal<\/span><\/a><\/p>\n

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

La Llei determina un per\u00edode transitori de tres mesos des de l’endem\u00e0 a la seva aprovaci\u00f3 perqu\u00e8 les plataformes digitals …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029533,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9029532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nFals aut\u00f2nom que passa del RETA al r\u00e8gim general - 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\/fals-autonom-que-passa-del-reta-al-regim-general\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fals aut\u00f2nom que passa del RETA al r\u00e8gim general - 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