{"id":9038973,"date":"2025-06-25T08:01:11","date_gmt":"2025-06-25T08:01:11","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9038973"},"modified":"2025-06-25T08:04:01","modified_gmt":"2025-06-25T08:04:01","slug":"fills-majors-dedat-en-moduls-personal-assalariat","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/fills-majors-dedat-en-moduls-personal-assalariat\/","title":{"rendered":"Fills majors d’edat en m\u00f2duls Personal assalariat?"},"content":{"rendered":"\t\t
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El teu fill treballa amb tu en el negoci familiar com a aut\u00f2nom col\u00b7laborador? La Direcci\u00f3 General de Tributs (DGT) aclareix que, a l'efecte del r\u00e8gim de m\u00f2duls en l'IRPF, s\u00ed que pot explicar-se com a personal assalariat. Una precisi\u00f3 rellevant que pot alterar el rendiment net declarat.<\/h2>\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
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\u00a0<\/p>

Les relacions laborals dins d’una empresa familiar solen estar envoltades d’una certa boira interpretativa quan entrem en el terreny fiscal. Una d’aquestes zones grises ha quedat buidada gr\u00e0cies a la Consulta Vinculant V0518-25, de 28 de mar\u00e7 de 2025, emesa per la Direcci\u00f3 General de Tributs (DGT).<\/p>

En aquesta consulta, un empresari planteja si pot considerar al seu fill -major d’edat, que conviu amb ell i est\u00e0 donat d’alta com a aut\u00f2nom col\u00b7laborador- com a personal assalariat a l’efecte del c\u00e0lcul del rendiment net en el r\u00e8gim d’estimaci\u00f3 objectiva de l’IRPF. La resposta \u00e9s clara i sense embuts: s\u00ed, sempre que es compleixin uns certs requisits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Qu\u00e8 considera la DGT?\n<\/h2>\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
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La clau est\u00e0 en com es defineixen les figures del “personal assalariat” i del “personal no assalariat” dins de les regles del sistema de m\u00f2duls. En aquest cas, el titular de l’activitat, com \u00e9s l\u00f2gic, no pot considerar-se assalariat -\u00e9s l’empresari, la figura central del negoci-Per\u00f2 el seu fill, malgrat estar registrat com a aut\u00f2nom col\u00b7laborador, s\u00ed que pot computar-se com a assalariat, per una ra\u00f3 fonamental: no desenvolupa una activitat econ\u00f2mica pr\u00f2pia, sin\u00f3 que treballa per al negoci familiar.<\/p>

Aquesta interpretaci\u00f3 troba suport en les instruccions contingudes en l’Ordre HFP\/1359\/2023 (per a l’exercici 2024), i en l’Ordre HAC\/1347\/2024 (per a 2025), que regulen l’estimaci\u00f3 objectiva. Ambdues coincideixen en l’essencial: persona assalariada \u00e9s qualsevol altra que treballi en l’activitat, sense exigir que existeixi un contracte laboral formalitzat quan el treball \u00e9s habitual i continuat.<\/p>\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

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Com es computa?<\/h2>\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
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No n’hi ha prou amb tenir al fill donat d’alta com a aut\u00f2nom col\u00b7laborador: cal quantificar correctament la seva aportaci\u00f3 en funci\u00f3 de les hores treballades a l’any. La norma estableix que es considerar\u00e0 una persona assalariada completa qui treballi les hores fixades pel conveni col\u00b7lectiu o, si no n’hi ha, un total de 1.800 hores anuals. Si el n\u00famero \u00e9s inferior, s’aplicar\u00e0 una proporci\u00f3 directa.<\/p>

Per exemple, si el fill col\u00b7labora 900 hores a l’any, computar\u00e0 com 0,5 persones assalariades en els m\u00f2duls. La f\u00f3rmula \u00e9s matem\u00e0tica, per\u00f2 requereix disciplina en el registre horari i tra\u00e7abilitat documental per a acreditar la seva veracitat davant una possible comprovaci\u00f3.<\/p>\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

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T\u00e9 implicacions fiscals per al fill?<\/h2>\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
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S\u00ed. Les quantitats que rebi com a aut\u00f2nom col\u00b7laborador tenen la naturalesa de rendiment \u00edntegre del treball -no es consideren ingressos d’activitat econ\u00f2mica-, ja que el fill no t\u00e9 autonomia empresarial ni risc propi. \u00c9s a dir, tributar\u00e0 com si fos un treballador, encara que estigui enquadrat com a col\u00b7laborador en el RETA.<\/p>\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

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I qu\u00e8 canvia amb aquesta consulta?<\/h2>\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
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M\u00e9s que un canvi, el que fa la DGT \u00e9s confirmar un criteri l\u00f2gic que, no obstant aix\u00f2, moltes vegades ha generat dubtes. En la pr\u00e0ctica, permet a petits negocis familiars que tributen en m\u00f2duls ajustar millor el seu rendiment net i evitar penalitzacions per no computar<\/p>

Si tens un fill major d’edat col\u00b7laborant amb tu, treballa amb regularitat en el negoci i est\u00e0 donat d’alta com a aut\u00f2nom col\u00b7laborador, pots comptar amb ell com a personal assalariat en l’estimaci\u00f3 objectiva de l’IRPF. Aix\u00f2 s\u00ed, documenta b\u00e9 la seva dedicaci\u00f3 hor\u00e0ria i mantingues tra\u00e7abilitat de les seves retribucions.<\/p>

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

Si t’ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/p>\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":"

El teu fill treballa amb tu en el negoci familiar com a aut\u00f2nom col\u00b7laborador? La Direcci\u00f3 General de Tributs (DGT) aclareix que, a l’efecte del r\u00e8gim de m\u00f2duls en l’IRPF, s\u00ed que pot explicar-se com a personal assalariat.<\/p>\n","protected":false},"author":1,"featured_media":9030328,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9038973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nFills majors d'edat en m\u00f2duls Personal assalariat? - gremicat<\/title>\n<meta name=\"description\" content=\"El teu fill treballa amb tu en el negoci familiar com a aut\u00f2nom col\u00b7laborador? 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