{"id":9039909,"date":"2025-11-19T07:00:47","date_gmt":"2025-11-19T07:00:47","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9039909"},"modified":"2025-11-11T11:27:13","modified_gmt":"2025-11-11T11:27:13","slug":"lagencia-tributaria-permet-ajornar-sense-aval-fins-a-50-000-e","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/lagencia-tributaria-permet-ajornar-sense-aval-fins-a-50-000-e\/","title":{"rendered":"L’Ag\u00e8ncia Tribut\u00e0ria permet ajornar sense aval fins a 50.000 \u20ac"},"content":{"rendered":"\t\t
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No tots els deutes amb l'Ag\u00e8ncia Tribut\u00e0ria requereixen presentar aval. Existeixen sup\u00f2sits en els quals pots ajornar pagaments tributaris sense garanties, sempre que es compleixin uns certs requisits. <\/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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Sabem el complicat que pot resultar arribar a final de mes quan els comptes no quadren i, damunt, apareix en el calendari un pagament important amb Hisenda. No sempre es disposa de liquiditat suficient i, moltes vegades, el banc tampoc ajuda amb avals o l\u00ednies de cr\u00e8dit. Davant aquesta situaci\u00f3, conv\u00e9 recordar que la pr\u00f2pia Ag\u00e8ncia Tribut\u00e0ria ofereix un respir: els ajornaments sense garanties.<\/span><\/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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Qu\u00e8 significa aix\u00f2 en la pr\u00e0ctica?\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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Que la teva empresa o tu, com a aut\u00f2nom, podeu ajornar determinats deutes tributaris sense haver de presentar avals ni hipotecar b\u00e9ns, alguna cosa que en la pr\u00e0ctica suposa guanyar una mica d’aire en la tresoreria.<\/span><\/p>

El l\u00edmit que marca la llei \u00e9s clar: fins a 50.000 \u20ac es pot demanar un ajornament autom\u00e0tic, sense aval. Per a empreses, el termini m\u00e0xim \u00e9s de 12 mesos; per a aut\u00f2noms, fins a 24 mesos. Aix\u00f2 s\u00ed, Hisenda fa els seus c\u00e0lculs: suma tots els deutes pendents que ja tinguis ajornades, excepte les quals estiguin garantides. Si amb aquesta suma et passes del l\u00edmit, ja no entraries en aquest r\u00e8gim m\u00e9s senzill.<\/span><\/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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Exemple\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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Posem un cas concret: una petita empresa de construcci\u00f3, Reformes Garc\u00eda, S.L., havia d’ingressar l’IVA del segon trimestre de 2025, uns 22.000 \u20ac. A m\u00e9s, tenia un ajornament en curs per retencions de treballadors de 14.000 \u20ac. En sol\u00b7licitar un nou ajornament, la suma ascendia a 36.000 \u20ac, per la qual cosa seguia dins del l\u00edmit de 50.000 \u20ac. Resultat: Hisenda va acceptar l’ajornament sense demanar aval, concedint 12 mensualitats de 1.833 \u20ac cadascuna.<\/span><\/p>

En canvi, si aquesta xifra hagu\u00e9s estat de 52.000 \u20ac, hauria estat necessari entrar en un altre procediment m\u00e9s exigent: justificar amb papers que no hi havia manera d’aconseguir aval bancari, acreditar que no es disposava de b\u00e9ns lliures de c\u00e0rregues i presentar un pla de viabilitat que demostr\u00e9s la capacitat de pagar en el futur.<\/span><\/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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M\u00e9s enll\u00e0 dels 50.000 \u20ac\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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Quan el deute supera aquesta xifra, Hisenda no tanca la porta, per\u00f2 s\u00ed que demana molt m\u00e9s: balan\u00e7os dels tres \u00faltims anys, comptes de resultats, fins i tot un informe d’auditoria si n’hi hagu\u00e9s. I sobretot, un pla de viabilitat que mostri que la falta de liquiditat \u00e9s puntual i que es podr\u00e0 complir amb els terminis. Aqu\u00ed \u00e9s on sol ser clau l’ajuda d’una assessoria, perqu\u00e8 cal preparar b\u00e9 els arguments i la documentaci\u00f3.<\/span><\/p>



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Per qu\u00e8 \u00e9s important gestionar-ho b\u00e9\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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Un ajornament mal presentat pot acabar en un rebuig, amb el risc que s’inici\u00ef un procediment d’embargament. I quan aix\u00f2 ocorre, el marge de maniobra es redueix dr\u00e0sticament. En canvi, un ajornament ben plantejat pot ser la difer\u00e8ncia entre respirar o asfixiar-se financerament.<\/span><\/p>

Poden posar-se en contacte amb aquest despatx professional per a qualsevol dubte o aclariment que puguin tenir sobre aquest tema.<\/span><\/p>

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

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

No tots els deutes amb l’Ag\u00e8ncia Tribut\u00e0ria requereixen presentar aval. Existeixen suposats en els quals pots ajornar pagaments tributaris sense garanties, sempre que es compleixin uns certs requisits.<\/p>\n","protected":false},"author":1,"featured_media":9040017,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9039909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nL'Ag\u00e8ncia Tribut\u00e0ria permet ajornar sense aval fins a 50.000 \u20ac - gremicat<\/title>\n<meta name=\"description\" content=\"No tots els deutes amb l'Ag\u00e8ncia Tribut\u00e0ria requereixen presentar aval. 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