{"id":9040080,"date":"2025-12-24T07:00:08","date_gmt":"2025-12-24T07:00:08","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040080"},"modified":"2025-12-23T11:06:51","modified_gmt":"2025-12-23T11:06:51","slug":"ordinador-i-mobil-de-la-feina-els-puc-deduir","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/ordinador-i-mobil-de-la-feina-els-puc-deduir\/","title":{"rendered":"Ordinador i m\u00f2bil de la feina: els puc deduir?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9040080\" class=\"elementor elementor-9040080 elementor-9040079\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d7143c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d7143c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6150eb1\" data-id=\"6150eb1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f45fc9a elementor-widget elementor-widget-heading\" data-id=\"f45fc9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Si treballes pel teu compte (aut\u00f2nom) i utilitzes equips electr\u00f2nics en el teu dia a dia, aquesta informaci\u00f3 t\u2019interessa: t\u2019expliquem quan els pots deduir i com justificar-ho correctament.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b99f26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b99f26\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a43366\" data-id=\"0a43366\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b5c1c0 elementor-widget elementor-widget-spacer\" data-id=\"2b5c1c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8ebe399 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ebe399\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd3345a\" data-id=\"fd3345a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89dc83a elementor-widget elementor-widget-spacer\" data-id=\"89dc83a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d9624b elementor-widget elementor-widget-text-editor\" data-id=\"9d9624b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"740\" data-end=\"1196\">Poques q\u00fcestions generen tants malentesos entre els professionals i l\u2019Ag\u00e8ncia Tribut\u00e0ria com la deducci\u00f3 de determinades despeses. I si hi ha un terreny especialment conf\u00fas, \u00e9s aquell en qu\u00e8 l\u2019\u00e0mbit professional i el personal es barregen: el tel\u00e8fon amb qu\u00e8 tamb\u00e9 truques a casa, el port\u00e0til amb el qual revises correus de feina per\u00f2 mires s\u00e8ries el cap de setmana, o fins i tot el cotxe que utilitzes per visitar un client i per anar a la platja diumenge.<\/p><p data-start=\"1198\" data-end=\"1463\">La Direcci\u00f3 General de Tributs (DGT) s\u2019ha tornat a pronunciar sobre aquesta q\u00fcesti\u00f3 a la consulta vinculant V1233-25, de 4 de juliol de 2025, on aclareix com s\u2019ha de tractar la compra d\u2019un ordinador i un tel\u00e8fon m\u00f2bil quan s\u2019utilitzen en una activitat professional.<\/p><p data-start=\"1465\" data-end=\"1600\">Hisenda no diu que no els puguis deduir, per\u00f2 s\u00ed que has de demostrar que realment els utilitzes per treballar i no de manera personal.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-02b5eb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02b5eb5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4cb8fdf\" data-id=\"4cb8fdf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a96b15 elementor-widget elementor-widget-spacer\" data-id=\"9a96b15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7184437 elementor-widget elementor-widget-heading\" data-id=\"7184437\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u00e8 diu Hisenda?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-095392a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"095392a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-060fae4\" data-id=\"060fae4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d8dd11 elementor-widget elementor-widget-text-editor\" data-id=\"7d8dd11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1633\" data-end=\"1669\">La DGT insisteix en una idea b\u00e0sica:<\/p><p data-start=\"1671\" data-end=\"1878\">Nom\u00e9s s\u00f3n dedu\u00efbles les despeses que estiguin directament relacionades amb l\u2019obtenci\u00f3 d\u2019ingressos, estiguin degudament justificades, registrades i s\u2019utilitzin de manera exclusiva en l\u2019activitat professional.<\/p><p data-start=\"1880\" data-end=\"2217\">Aix\u00f2 vol dir que no n\u2019hi ha prou amb dir \u201cho faig servir per treballar\u201d, ni tampoc \u00e9s suficient tenir la factura. Cal poder-ho acreditar amb dades i fets. Si el b\u00e9 tamb\u00e9 s\u2019utilitza per a fins personals, la deducci\u00f3 nom\u00e9s es permet quan aquest \u00fas privat \u00e9s accessori i poc rellevant, com ara una consulta puntual fora de l\u2019horari laboral.<\/p><p data-start=\"2219\" data-end=\"2433\">Si tens un tel\u00e8fon que utilitzes tant per a trucades personals com professionals, el m\u00e9s recomanable \u00e9s disposar d\u2019una l\u00ednia separada nom\u00e9s per a l\u2019activitat professional. \u00c9s la manera m\u00e9s clara d\u2019evitar problemes.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0752114 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0752114\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91049a9\" data-id=\"91049a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-177a8fe elementor-widget elementor-widget-spacer\" data-id=\"177a8fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d98a096 elementor-widget elementor-widget-heading\" data-id=\"d98a096\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u00e8 puc deduir?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ba86aca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba86aca\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-648633d\" data-id=\"648633d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f8af69 elementor-widget elementor-widget-text-editor\" data-id=\"1f8af69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2465\" data-end=\"2864\">Si ets aut\u00f2nom o professional per compte propi, et pots deduir ordinadors, tauletes, tel\u00e8fons o fins i tot vehicles, sempre que estiguin afectes a la teva activitat. Aix\u00f2 significa que l\u2019\u00fas ha d\u2019estar vinculat a la feina. En el cas dels equips electr\u00f2nics, la despesa no es dedueix de cop, sin\u00f3 progressivament, mitjan\u00e7ant l\u2019amortitzaci\u00f3 (\u00e9s a dir, aplicant un percentatge anual sobre el seu valor).<\/p><p data-start=\"2866\" data-end=\"3087\">Per exemple, un ordinador de 1.200 \u20ac s\u2019amortitza al llarg de diversos exercicis aplicant el percentatge que marca Hisenda. Aix\u00f2 s\u00ed, tot ha de quedar registrat i documentat als teus llibres comptables o registres oficials.<\/p><p data-start=\"3089\" data-end=\"3205\">Encara que sembli obvi, les despeses han d\u2019estar al teu nom com a professional. Les factures personals no serveixen.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b565644 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b565644\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa13ac9\" data-id=\"fa13ac9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a64ecb elementor-widget elementor-widget-spacer\" data-id=\"2a64ecb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fd2dc3 elementor-widget elementor-widget-heading\" data-id=\"4fd2dc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Com puc demostrar que un b\u00e9 \u00e9s professional?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c39416e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c39416e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4823fc4\" data-id=\"4823fc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c1054f elementor-widget elementor-widget-text-editor\" data-id=\"1c1054f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3266\" data-end=\"3559\">No existeix una llista tancada de proves, per\u00f2 la Llei General Tribut\u00e0ria (article 106) deixa clar que la c\u00e0rrega de la prova recau en el contribuent. A la pr\u00e0ctica, aix\u00f2 significa que si Hisenda revisa les teves deduccions, haur\u00e0s de demostrar amb fets que aquell b\u00e9 s\u2019utilitza per treballar.<\/p><p data-start=\"3561\" data-end=\"3605\">Alguns exemples de proves v\u00e0lides poden ser:<\/p><ul data-start=\"3607\" data-end=\"4068\"><li data-start=\"3607\" data-end=\"3665\"><p data-start=\"3609\" data-end=\"3665\">Que l\u2019equip estigui f\u00edsicament al teu despatx o local.<\/p><\/li><li data-start=\"3666\" data-end=\"3723\"><p data-start=\"3668\" data-end=\"3723\">Que consti assegurat \u00fanicament com a b\u00e9 professional.<\/p><\/li><li data-start=\"3724\" data-end=\"3789\"><p data-start=\"3726\" data-end=\"3789\">Que disposis d\u2019un altre dispositiu similar per a \u00fas personal.<\/p><\/li><li data-start=\"3790\" data-end=\"3877\"><p data-start=\"3792\" data-end=\"3877\">Que la l\u00ednia telef\u00f2nica estigui contractada i facturada a nom de la teva activitat.<\/p><\/li><li data-start=\"3878\" data-end=\"3983\"><p data-start=\"3880\" data-end=\"3983\">Que puguis aportar registres d\u2019\u00fas (hores, rutes, accessos, correus, aplicacions professionals, etc.).<\/p><\/li><li data-start=\"3984\" data-end=\"4068\"><p data-start=\"3986\" data-end=\"4068\">Que existeixi un contracte o una pol\u00edtica interna que acrediti el seu \u00fas exclusiu.<\/p><\/li><\/ul><p data-start=\"3986\" data-end=\"4068\">\u00a0<\/p><p data-start=\"3986\" data-end=\"4068\">Desa captures, correus o informes d\u2019\u00fas, especialment si l\u2019equip \u00e9s compartit. Com m\u00e9s evid\u00e8ncia, menys risc de regularitzaci\u00f3.<\/p><hr data-start=\"4198\" data-end=\"4201\" \/><h3 data-start=\"4203\" data-end=\"4242\">\u00a0<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e11a090 elementor-widget elementor-widget-heading\" data-id=\"e11a090\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">El que tamb\u00e9 hauria de millorar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24e2912 elementor-widget elementor-widget-text-editor\" data-id=\"24e2912\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"4244\" data-end=\"4636\">Des del punt de vista de l\u2019Administraci\u00f3, seria desitjable que existissin criteris m\u00e9s clars i homogenis, especialment en aquells casos en qu\u00e8 la frontera entre l\u2019\u00fas personal i el professional \u00e9s difusa. Sovint hi ha situacions perfectament leg\u00edtimes \u2014com un m\u00f2bil amb doble SIM o un port\u00e0til utilitzat a casa per a tasques laborals\u2014 que es q\u00fcestionen simplement per la manca d\u2019un barem clar.<\/p><p data-start=\"4638\" data-end=\"4813\">Establir regles objectives (percentatges d\u2019\u00fas, l\u00edmits raonables o m\u00f2duls de deducci\u00f3) evitaria molts conflictes, estalviaria temps i aportaria m\u00e9s seguretat jur\u00eddica a tothom.<\/p><p data-start=\"4815\" data-end=\"4992\">La manca de criteris clars acaba desgastant tant els contribuents com la mateixa Administraci\u00f3. I aix\u00f2, en el dia a dia d\u2019una empresa, es tradueix en temps perdut i preocupaci\u00f3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a115518 elementor-widget elementor-widget-spacer\" data-id=\"a115518\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a37c149 elementor-widget elementor-widget-heading\" data-id=\"a37c149\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusi\u00f3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52d912c elementor-widget elementor-widget-text-editor\" data-id=\"52d912c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"5018\" data-end=\"5110\">Si treballes per compte propi o gestiones un petit negoci, tingues presents tres idees clau:<\/p><ul data-start=\"5112\" data-end=\"5347\"><li data-start=\"5112\" data-end=\"5185\"><p data-start=\"5114\" data-end=\"5185\">Nom\u00e9s pots deduir despeses directament vinculades als teus ingressos.<\/p><\/li><li data-start=\"5186\" data-end=\"5267\"><p data-start=\"5188\" data-end=\"5267\">\u00c9s fonamental poder demostrar l\u2019\u00fas professional amb documentaci\u00f3 o registres.<\/p><\/li><li data-start=\"5268\" data-end=\"5347\"><p data-start=\"5270\" data-end=\"5347\">La transpar\u00e8ncia i la prud\u00e8ncia s\u00f3n les teves millors aliades davant Hisenda.<\/p><\/li><\/ul><p data-start=\"5270\" data-end=\"5347\">\u00a0<\/p><p data-start=\"5270\" data-end=\"5347\">Complir la norma no ha de ser un obstacle si les coses es fan b\u00e9 i amb criteri.<\/p><p data-start=\"5349\" data-end=\"5428\">Per ampliar aquesta informaci\u00f3, consulteu amb <a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\" target=\"_blank\" rel=\"noopener\">Assessoria fiscal.<\/a><\/p><p data-start=\"5349\" data-end=\"5428\">Si trobeu ho heu trobat interessant, compartiu-ho a les 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":"<p>Si treballes pel teu compte (aut\u00f2nom) i utilitzes equips electr\u00f2nics en el teu dia a dia, aquesta informaci\u00f3 t\u2019interessa: t\u2019expliquem quan els pots deduir i com justificar-ho correctament.<\/p>\n","protected":false},"author":1,"featured_media":9040093,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9040080","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ordinador i m\u00f2bil de la feina: els puc deduir? - gremicat<\/title>\n<meta name=\"description\" content=\"Si treballes pel teu compte (aut\u00f2nom) i utilitzes equips electr\u00f2nics en el teu dia a dia, aquesta informaci\u00f3 t\u2019interessa: t\u2019expliquem quan els pots deduir i com justificar-ho correctament.\" \/>\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\/?p=9040079\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ordinador i m\u00f2bil de la feina: els puc deduir? 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