{"id":9032360,"date":"2022-12-12T12:24:28","date_gmt":"2022-12-12T12:24:28","guid":{"rendered":"https:\/\/gremicat.es\/?p=9032360"},"modified":"2022-12-12T12:27:03","modified_gmt":"2022-12-12T12:27:03","slug":"irpf-moduls-en-els-periodes-en-que-lactivitat-estigui-parada","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/irpf-moduls-en-els-periodes-en-que-lactivitat-estigui-parada\/","title":{"rendered":"IRPF \u201cm\u00f2duls\u201d en els per\u00edodes en qu\u00e8 l’activitat estigui parada"},"content":{"rendered":"\t\t
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No es computaran per al c\u00f2mput dels m\u00f2duls els dies en qu\u00e8 l’activitat hagu\u00e9s rom\u00e0s tancada sense que es considerin com a tal els dies de vacances i descans setmanal.\n<\/span><\/span><\/p>\n \n

Es fixen una s\u00e8rie de regles que ha d’aplicar el contribuent per a calcular la mitjana dels signes, \u00edndexs o m\u00f2duls relatius a tot el per\u00edode en qu\u00e8 hagi exercit l’activitat durant aquest any natural per al c\u00e0lcul del rendiment net que correspongui\n\n\n\n<\/b><\/strong><\/h2>\n
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<\/br>\nPer al c\u00f2mput dels m\u00f2duls quan l’activitat que determina el rendiment net pel m\u00e8tode d’estimaci\u00f3 objectiva en l’IRPF, no es computaran els dies en qu\u00e8 l’activitat hagu\u00e9s rom\u00e0s tancada, sense que es considerin com a tal els dies de vacances i descans setmanal.\n
<\/br>\nD’acord amb l’Ordre HFP\/1335\/2021, d’1 de desembre, per la qual es desenvolupen per a l’any 2022 el m\u00e8tode d’estimaci\u00f3 objectiva de l’IRPF (“m\u00f2dul”) es fixen una s\u00e8rie de regles que ha d’aplicar el contribuent per a calcular la mitjana dels signes, \u00edndexs o m\u00f2duls relatius a tot el per\u00edode en qu\u00e8 hagi exercit l’activitat durant aquest any natural per al c\u00e0lcul del rendiment net que correspongui, quan es produeixin durant l’exercici alguna de les seg\u00fcents circumst\u00e0ncies:\n
<\/br>\n–\u00a0 Inici de l’activitat amb posterioritat al dia 1 de gener de l’any natural.\n
<\/br>\n–\u00a0 Cessament en l’activitat abans del dia 31 de desembre de l’any natural.\n
<\/br>\n–\u00a0 Exercici discontinu de l’activitat (sense que tinguin aquesta consideraci\u00f3 els per\u00edodes vacacionals).\n
<\/br>\n–\u00a0 Haver-se produ\u00eft variacions durant l’any en la quantia de les variables o m\u00f2duls corresponents a l’activitat.\n
<\/br>\nC\u00f2mput dels m\u00f2duls en els per\u00edodes en qu\u00e8 l’activitat estigui parada<\/strong>\n
<\/br>\nLa Direcci\u00f3 General de Tributs (DGT) ha recordat en la seva consulta vinculant V1838-22, de 2 d’agost de 2022<\/span>, com s’ha de realitzar el c\u00f2mput dels m\u00f2duls en el per\u00edode en el qual l’activitat roman parada. En particular, realitza l’an\u00e0lisi en relaci\u00f3 amb un sup\u00f2sit d’activitat de transport de mercaderies per carretera<\/strong> que determina el seu rendiment net pel m\u00e8tode d’estimaci\u00f3 objectiva<\/strong> i que va romandre parada en els mesos d’estiu, perqu\u00e8 qui l’exerceix va rebre una oferta de treball per compte d’altri per a aquest per\u00edode.\nCom a punt de partida la DGT segueix les Instruccions de l’Ordre *HFP\/1335\/2021, per la qual es desenvolupen per a l’any 2022 el m\u00e8tode d’estimaci\u00f3 objectiva de l’IRPF (“m\u00f2dul”), assenyalant que:\n
<\/br>\n– En finalitzar l’any<\/strong> o en produir-se el cessament de l’activitat o la terminaci\u00f3 de la temporada, el contribuent haur\u00e0 de calcular la mitjana dels signes, \u00edndexs o m\u00f2duls relatius a tot el per\u00edode en qu\u00e8 hagi exercit l’activitat durant aquest any natural<\/strong>, procedint, aix\u00ed mateix, al c\u00e0lcul del rendiment net que correspongui.\n
<\/br>\n–<\/strong> A l’efecte de determinar el rendiment net anual<\/strong>, la mitjana es determinar\u00e0 en funci\u00f3 de les hores<\/strong>, quan es tracti de personal assalariat i no assalariat, o dies<\/strong>, en els restants casos, d’efectiva ocupaci\u00f3, utilitzaci\u00f3 o instal\u00b7laci\u00f3, excepte per al consum d’energia el\u00e8ctrica o dist\u00e0ncia recorreguda, en qu\u00e8 es tindran en compte, respectivament, els quilowatts\/hora consumits o quil\u00f2metres recorreguts. Si no fos un nombre enter s’expressar\u00e0 amb dues xifres decimals.\n
<\/br>\nQuan existeixi<\/strong> una utilitzaci\u00f3 parcial del m\u00f2dul<\/strong> en l’activitat o sector d’activitat, el valor a computar<\/strong> ser\u00e0 el que resulti del seu prorrateig en funci\u00f3 de la seva utilitzaci\u00f3 efectiva<\/strong>. Si no fos possible determinar aquesta, s’imputar\u00e0 per parts iguals a cadascuna de les utilitzacions del m\u00f2dul\u00bb.\n
<\/br>\nAix\u00ed les coses, per a la determinaci\u00f3 del rendiment net de les activitats incloses en aquest annex II de l’Ordre de m\u00f2dul, nom\u00e9s es tindran en compte els dies d’efectiva ocupaci\u00f3, utilitzaci\u00f3 o instal\u00b7laci\u00f3 de cada m\u00f2dul en l’activitat; incloent-se<\/strong> dins de tals dies d’efectiva ocupaci\u00f3 els de vacances i descans setmanal<\/strong>.\n
<\/br>\nNo es computaran els dies en qu\u00e8 l’activitat hagu\u00e9s rom\u00e0s tancada sense que es considerin com a tal els dies de vacances i descans setmanal.\n
<\/br>\nPer a ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/a>.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

No es computaran per al c\u00f2mput dels m\u00f2duls els dies en qu\u00e8 l’activitat hagu\u00e9s rom\u00e0s tancada sense que es considerin …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9032362,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[597,43],"tags":[],"class_list":["post-9032360","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-otros-servicios-cat","category-fiscal-cat"],"yoast_head":"\nIRPF \u201cm\u00f2duls\u201d en els per\u00edodes en qu\u00e8 l'activitat estigui parada - gremicat<\/title>\n<meta name=\"description\" content=\"No es computaran per al c\u00f2mput dels m\u00f2duls els dies en qu\u00e8 l'activitat hagu\u00e9s rom\u00e0s tancada sense que es considerin com a tal els dies de vacances i descans setmanal.\" \/>\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\/irpf-moduls-en-els-periodes-en-que-lactivitat-estigui-parada\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRPF \u201cm\u00f2duls\u201d en els per\u00edodes en qu\u00e8 l'activitat estigui parada - 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