{"id":9029556,"date":"2021-07-28T00:00:16","date_gmt":"2021-07-27T23:00:16","guid":{"rendered":"http:\/\/gremicat.es\/?p=16671"},"modified":"2021-07-28T00:00:16","modified_gmt":"2021-07-27T23:00:16","slug":"termini-dingres-de-rebuts-de-liae-2021","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/termini-dingres-de-rebuts-de-liae-2021\/","title":{"rendered":"Termini d’ingr\u00e9s de rebuts de l’IAE 2021"},"content":{"rendered":"

El termini d’ingr\u00e9s es fixa des del 16 de setembre fins al 22 de novembre de 2021, tots dos inclusivament. Qui ha de pagar l’IAE?<\/span><\/strong><\/p>\n

<\/div>\n

El termini d’ingr\u00e9s es fixa des del 16 de setembre fins al 22 de novembre de 2021, tots dos inclusivament.<\/b><\/strong><\/h2>\n

 <\/p>\n

L’informem que igual que en anys anteriors, la Resoluci\u00f3 de 8 de juny de 2021 (BOE de 16 de juny de 2021), 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 2021 relatius a les quotes nacionals i provincials, quedant fixat des del 16 de setembre fins al 22 de novembre de 2021, tots dos inclusivament.<\/strong><\/span><\/p>\n

Tamb\u00e9 s’estableix que per a les quotes nacionals i provincials de l’IAE de l’exercici 2021, el seu cobrament es realitzi a trav\u00e9s de les Entitats de cr\u00e8dit col\u00b7laboradores en la recaptaci\u00f3, amb el document d’ingr\u00e9s que a aquest efecte es far\u00e0 arribar al contribuent.<\/strong> En el cas que aquest document d’ingr\u00e9s no fos rebut o s’hagu\u00e9s extraviat, haur\u00e0 de realitzar-se l’ingr\u00e9s amb un duplicat que es recollir\u00e0 en les Delegacions o Administracions de l\u0092AEAT 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.<\/span><\/p>\n

 <\/p>\n

Qui ha de pagar l’IAE?<\/b><\/strong><\/h2>\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 durant el pen\u00faltim any anterior al de la meritaci\u00f3 de l’IAE.<\/strong> 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.<\/span><\/p>\n

\u00a0<\/strong><\/strong><\/p>\n

Juntament a aquests, existeixen una s\u00e8rie de subjectes exempts al pagament de l’IAE:<\/strong><\/span><\/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, sota 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

<\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb\u00a0<\/span>Assessoria fiscal<\/span><\/a>.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

El termini d’ingr\u00e9s es fixa des del 16 de setembre fins al 22 de novembre de 2021, tots dos inclusivament. …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029557,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[868,1],"tags":[],"class_list":["post-9029556","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral","category-sin-categoria"],"yoast_head":"\nTermini d'ingr\u00e9s de rebuts de l'IAE 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\/termini-dingres-de-rebuts-de-liae-2021\/\" \/>\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 2021 - gremicat\" \/>\n<meta property=\"og:description\" content=\"El termini d’ingr\u00e9s es fixa des del 16 de setembre fins al 22 de novembre de 2021, tots dos inclusivament. ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/ca\/termini-dingres-de-rebuts-de-liae-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2021-07-27T23:00:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2021\/07\/pexels-pixabay-1288672.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=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/termini-dingres-de-rebuts-de-liae-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/termini-dingres-de-rebuts-de-liae-2021\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Termini d’ingr\u00e9s de rebuts de l’IAE 2021\",\"datePublished\":\"2021-07-27T23:00:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/termini-dingres-de-rebuts-de-liae-2021\\\/\"},\"wordCount\":507,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/termini-dingres-de-rebuts-de-liae-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2021\\\/07\\\/pexels-pixabay-1288672.jpg\",\"articleSection\":[\"Laboral\",\"Sin categor\u00eda\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/termini-dingres-de-rebuts-de-liae-2021\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/termini-dingres-de-rebuts-de-liae-2021\\\/\",\"name\":\"Termini d'ingr\u00e9s de rebuts de l'IAE 2021 - 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