{"id":9043098,"date":"2026-11-11T07:00:44","date_gmt":"2026-11-11T07:00:44","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9043098"},"modified":"2026-11-02T11:58:49","modified_gmt":"2026-11-02T11:58:49","slug":"lautonom-pot-accedir-al-cessament-dactivitat-encara-que-el-seu-negoci-no-tingui-perdues","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/lautonom-pot-accedir-al-cessament-dactivitat-encara-que-el-seu-negoci-no-tingui-perdues\/","title":{"rendered":"L’aut\u00f2nom pot accedir al cessament d’activitat, encara que el seu negoci no tingui p\u00e8rdues"},"content":{"rendered":"\t\t
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Facturar poc, perdre clients durant mesos o mantenir una activitat que a penes genera rendiment pot acabar fent inviable un negoci, encara que els comptes encara apareguin en positiu. En determinats casos, aquesta situaci\u00f3 pot obrir la porta a la prestaci\u00f3 per cessament d'activitat de l'aut\u00f2nom.<\/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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Hi ha aut\u00f2noms que mantenen obert un negoci durant mesos, i fins i tot anys, encara que els ingressos hagin caigut fins a nivells que a penes permeten sostenir l’activitat. En aquests casos sol apar\u00e8ixer un dubte important. Si el negoci encara presenta algun benefici, encara que sigui m\u00ednim, queda descartada la possibilitat de sol\u00b7licitar la prestaci\u00f3 per cessament d’activitat? No necess\u00e0riament.<\/p>

Diferents resolucions judicials han considerat que l’abs\u00e8ncia de p\u00e8rdues comptables no impedeix per si sola recon\u00e8ixer que una activitat s’ha convertit en inviable. L’important ser\u00e0 poder demostrar qu\u00e8 est\u00e0 ocorrent realment en el negoci i per qu\u00e8 continuar desenvolupant-lo ja no resulta raonable des d’un punt de vista econ\u00f2mic o productiu.<\/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 exigeix la normativa?\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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Per a accedir a la prestaci\u00f3 per cessament d’activitat, l’aut\u00f2nom ha de trobar-se en alguna de les situacions legalment protegides. Entre elles es troben els motius econ\u00f2mics, t\u00e8cnics, productius o organitzatius que facin inviable continuar amb l’activitat.<\/p>

La Llei contempla expressament determinats suposats, entre ells que les p\u00e8rdues d’un any complet superin el 10% dels ingressos obtinguts durant aquest mateix per\u00edode. Per\u00f2 aqu\u00ed apareix la q\u00fcesti\u00f3 que ha arribat en nombroses ocasions als tribunals. \u00c9s aquest percentatge de p\u00e8rdues l’\u00fanica manera de demostrar que el negoci \u00e9s inviable? Diverses sent\u00e8ncies han respost que no.<\/p>

Els tribunals han analitzat casos en els quals l’aut\u00f2nom continuava tenint un petit resultat positiu, per\u00f2 els seus rendiments havien caigut fins a xifres pr\u00e0cticament testimonials. En algunes d’aquestes resolucions s’ha reconegut la prestaci\u00f3 perqu\u00e8, en valorar el conjunt de les circumst\u00e0ncies, quedava acreditat que l’activitat ja no podia mantenir-se de manera viable.<\/p>

Aix\u00f2 no significa que qualsevol aut\u00f2nom amb pocs ingressos tingui dret al cessament d’activitat. Una cosa \u00e9s guanyar poc i una altra demostrar que el negoci ha deixat objectivament de ser viable.<\/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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Prova<\/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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En una sol\u00b7licitud d’aquestes caracter\u00edstiques no bastar\u00e0 amb afirmar que l’activitat ja no compensa. Caldr\u00e0 acreditar com ha evolucionat el negoci i quines circumst\u00e0ncies han provocat la seva deterioraci\u00f3. Pot resultar especialment \u00fatil l’evoluci\u00f3 d’ingressos durant diversos exercicis, les declaracions fiscals, la comptabilitat, una caiguda continuada de vendes, la p\u00e8rdua de clients o contractes importants, l’exist\u00e8ncia de deutes o qualsevol altra dada que permeti demostrar que mantenir l’activitat ja no resulta sostenible.<\/p>

Per aix\u00f2 \u00e9s especialment important recopilar la documentaci\u00f3 abans de tramitar el cessament i no limitar l’an\u00e0lisi al resultat d’un \u00fanic exercici.<\/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 recomanem fer?\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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Si l’activitat travessa una caiguda prolongada d’ingressos i s’est\u00e0 valorant el tancament, conv\u00e9 estudiar la situaci\u00f3 abans de prendre decisions. Especialment, resulta aconsellable revisar l’evoluci\u00f3 econ\u00f2mica de diversos exercicis, la documentaci\u00f3 fiscal i comptable, els possibles deutes, els clients perduts i qualsevol altra circumst\u00e0ncia que permeti explicar per qu\u00e8 el negoci ha deixat de ser viable.<\/p>

  • Atenci\u00f3<\/b>. Abans de ser baixa o tancar definitivament l’activitat, \u00e9s convenient revisar si es compleixen els requisits del cessament d’activitat i preparar adequadament la prova que pugui exigir la M\u00fatua.<\/li><\/ul>

    \u00a0<\/p>

    La viabilitat d’un negoci no sempre pot reduir-se a comprovar si el resultat comptable \u00e9s positiu o negatiu. Un aut\u00f2nom pot mantenir formalment un petit benefici i, no obstant aix\u00f2, trobar-se davant una activitat que ja no genera ingressos suficients per a continuar. En aquests casos, la possibilitat d’accedir a la prestaci\u00f3 dependr\u00e0 de les circumst\u00e0ncies concretes i, sobretot, que pugui demostrar-se de manera objectiva la falta de viabilitat.<\/p>

    Per a ampliar aquesta informaci\u00f3 consulti amb Assessoria laboral<\/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":"

    En determinats casos com facturar poc, perdre clients durant mesos o mantenir una activitat que a penes genera rendiment pot obrir la porta a la prestaci\u00f3 per cessament d’activitat de l’aut\u00f2nom.<\/p>\n","protected":false},"author":1,"featured_media":9043089,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-9043098","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral-cat"],"yoast_head":"\nL'aut\u00f2nom pot accedir al cessament d'activitat, encara que el seu negoci no tingui p\u00e8rdues - gremicat<\/title>\n<meta name=\"description\" content=\"En determinats casos com facturar poc, perdre clients durant mesos o mantenir una activitat que a penes genera rendiment pot obrir la porta a la prestaci\u00f3 per cessament d'activitat de l'aut\u00f2nom.\" \/>\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\/el-autonomo-puede-acceder-al-cese-de-actividad-aunque-su-negocio-no-tenga-perdidas\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L'aut\u00f2nom pot accedir al cessament d'activitat, encara que el seu negoci no tingui p\u00e8rdues - 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