{"id":9030428,"date":"2021-03-31T11:15:31","date_gmt":"2021-03-31T10:15:31","guid":{"rendered":"http:\/\/gremicat.es\/?p=16225"},"modified":"2021-03-31T11:15:31","modified_gmt":"2021-03-31T10:15:31","slug":"ajornament-impostos-primer-trimestre-2021","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/ajornament-impostos-primer-trimestre-2021\/","title":{"rendered":"Ajornament Impostos: primer trimestre 2021"},"content":{"rendered":"

Mesures recollides en el Reial decret llei 5\/2021, de 12 de mar\u00e7, de mesures extraordin\u00e0ries de suport a la solv\u00e8ncia empresarial en resposta a la pand\u00e8mia de la COVID-19<\/span><\/span><\/p>\n

<\/div>\n

Ajornament de pagament d’impostos de sis mesos per a PIMES i aut\u00f2noms<\/b><\/strong><\/h2>\n

Una de les mesures recollides en el Reial decret llei 5\/2021, de 12 de mar\u00e7, de mesures extraordin\u00e0ries de suport a la solv\u00e8ncia empresarial en resposta a la pand\u00e8mia de la COVID-19, \u00e9s la de la flexibilitzaci\u00f3 en mat\u00e8ria d’ajornaments.<\/span><\/p>\n

S’estableix a la Disposici\u00f3 addicional tercera d’aquest Reial decret llei 5\/2021, que per al pagament d’impostos de PIMES i aut\u00f2noms se’ls concedeixi un ajornament de pagament d’impostos de sis mesos amb una manca d’interessos de quatre mesos, pr\u00e8via sol\u00b7licitud per a les <\/span>autoliquidacions a presentar entre l’1 i el 30 d’abril de 2021.<\/strong> Aquestes mesures ja s’havien aplicat en el Reial decret llei 7\/2020 de 12 mar\u00e7 per al primer trimestre de 2020.<\/span><\/p>\n

Es concedir\u00e0 l’ajornament de l’ingr\u00e9s del deute tributari a totes les declaracions-liquidacions i autoliquidacions el termini de presentaci\u00f3 de les quals i ingr\u00e9s es realitzi en el primer trimestre de l’any 2021, \u00e9s a dir, des del dia 1 d’abril fins al dia 30 d’abril (tots dos inclusivament).<\/p>\n

Import de l’ajornament: Sol\u00b7licituds presentades que corresponguin \u00fanicament, <\/span>a deutes tributaris fins a 30.000\u0080 d’import m\u00e0xim<\/strong> (incl\u00f2s la resta de les sol\u00b7licituds d’ajornament\/fraccionament sense garanties concedides o pendents de resoluci\u00f3).\u00a0<\/span><\/p>\n

Es pot sol\u00b7licitar <\/span>un ajornament de pagament d’impostos de sis mesos amb una manca d’interessos de quatre mesos<\/strong><\/p>\n

Pot sol\u00b7licitar-se fins i tot per a retencions i ingressos a compte (<\/span>models 111, 115, 123\u0085<\/b>), tributs que hagin de ser legalment repercutits (<\/span>model 303 d’IVA<\/b>) o pagaments fraccionats de l’Impost de Societats (<\/span>models 202 i 222<\/b>), que no poden ser ajornats en condicions normals.\u00a0<\/span><\/p>\n

Aix\u00ed doncs, les condicions d’aquest ajornament extraordinari s\u00f3n:<\/p>\n

– Termini d’ajornament de 6 mesos.<\/span><\/p>\n

– No es reportaran interessos de demora durant els 4 primers mesos.<\/span><\/p>\n

– Nom\u00e9s podran sol\u00b7licitar aquest ajornament dels deutes tributaris amb aquestes condicions entre l’1 i el 30 d’abril de 2021 les persones i entitats amb un volum d’operacions no superior a 6.010.121,04\u0080 l’any 2020.<\/span><\/p>\n

Informar el gestor si sol\u00b7licita l’ajornament<\/h3>\n

Sol\u00b7licitem informar el seu Gestor Laboral i Gestor Fiscal si desitja sol\u00b7licitar ajornament, per a agilitar la tramitaci\u00f3.<\/span><\/p>\n

Sol\u00b7licitud d’ajornament<\/h3>\n

En el cas de no rebre informaci\u00f3, fins al dilluns 12 d’abril, donarem per ent\u00e8s que no se sol\u00b7licita ajornament i es tramitaran els impostos amb normalitat.<\/span><\/p>\n

Honoraris ajornament<\/h3>\n

Els honoraris per la tramitaci\u00f3 i presentaci\u00f3 de cada ajornament s\u00f3n de 40,00\u0080 + IVA., a l’\u00e9sser un treball extraordinari de la presentaci\u00f3 trimestral ordin\u00e0ria.<\/span><\/p>\n

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

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

Mesures recollides en el Reial decret llei 5\/2021, de 12 de mar\u00e7, de mesures extraordin\u00e0ries de suport a la solv\u00e8ncia …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030429,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,1],"tags":[],"class_list":["post-9030428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat","category-sin-categoria"],"yoast_head":"\nAjornament Impostos: primer trimestre 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\/ajornament-impostos-primer-trimestre-2021\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ajornament Impostos: primer trimestre 2021 - 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