{"id":469,"date":"2020-02-11T09:00:43","date_gmt":"2020-02-11T08:00:43","guid":{"rendered":"https:\/\/staging.microlabhard.com\/assessoriavallirana\/2020-els-moduls-en-autonoms\/"},"modified":"2020-02-11T09:00:43","modified_gmt":"2020-02-11T08:00:43","slug":"2020-els-moduls-en-autonoms","status":"publish","type":"post","link":"https:\/\/centredegestions.com\/ca\/2020-els-moduls-en-autonoms\/","title":{"rendered":"2020: Els m\u00f2duls en aut\u00f2noms"},"content":{"rendered":"<p>Oficial: els m\u00f2duls dels aut\u00f2noms es mantindran sense canvis a l&#8217;any 2020.<\/p>\n<p>La <strong>Tributaci\u00f3 per m\u00f2duls<\/strong> \u00e9s una modalitat a qu\u00e8 pot accedir un negoci a l&#8217;hora de declarar l&#8217;IRPF, imposat al que fem refer\u00e8ncia en aquesta novetat. Podr\u00edem dir que a la pr\u00e0ctica \u00e9s un r\u00e8gim m\u00e9s avantatj\u00f3s perqu\u00e8 evita a l&#8217;aut\u00f2nom determinades formalitats a l&#8217;hora de desenvolupar la seva comptabilitat.<\/p>\n<p>En cas que tributis a trav\u00e9s d&#8217;aquest model, haur\u00e0s de presentar trimestralment (als mesos d&#8217;abril, juliol, octubre i gener) el <strong>model 131<\/strong> per poder fer front als pagaments fraccionats de l&#8217;IRPF.<\/p>\n<p>Es mantenen per a l&#8217;exercici 2020 la quantia dels signes, els \u00edndexs o els m\u00f2duls, aix\u00ed com les instruccions d&#8217;aplicaci\u00f3. Aix\u00ed mateix, es mant\u00e9 la reducci\u00f3 del 5% sobre el rendiment net de m\u00f2duls derivada dels acords aconseguits a la Mesa del Treball Aut\u00f2nom.<\/p>\n<p>Els <strong>l\u00edmits<\/strong> seran els mateixos que estaven vigents el 2018 i el 2019 i la reducci\u00f3 prevista per a l&#8217;any passat haur\u00e0 d&#8217;esperar, almenys, un any m\u00e9s. Durant els darrers 4 anys el l\u00edmit s&#8217;ha anat prorrogant fins als 250.000 euros de facturaci\u00f3 i finalment no baixaran als 150.000 euros, tal com es preveia.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Oficial: els m\u00f2duls dels aut\u00f2noms es mantindran sense canvis a l&#8217;any 2020. La Tributaci\u00f3 per m\u00f2duls \u00e9s una modalitat a qu\u00e8 pot accedir un negoci a l&#8217;hora de declarar l&#8217;IRPF, imposat al que fem refer\u00e8ncia en aquesta novetat. Podr\u00edem dir que a la pr\u00e0ctica \u00e9s un r\u00e8gim m\u00e9s avantatj\u00f3s perqu\u00e8 evita a l&#8217;aut\u00f2nom determinades formalitats [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":411,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-469","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar"],"featured_image_src":{"landsacpe":["https:\/\/centredegestions.com\/wp-content\/uploads\/2019\/12\/los-modulos-en-autonomos-1140x445.jpg",1140,445,true],"list":["https:\/\/centredegestions.com\/wp-content\/uploads\/2019\/12\/los-modulos-en-autonomos-463x348.jpg",463,348,true],"medium":["https:\/\/centredegestions.com\/wp-content\/uploads\/2019\/12\/los-modulos-en-autonomos-300x200.jpg",300,200,true],"full":["https:\/\/centredegestions.com\/wp-content\/uploads\/2019\/12\/los-modulos-en-autonomos-scaled.jpg",2560,1707,false]},"_links":{"self":[{"href":"https:\/\/centredegestions.com\/ca\/wp-json\/wp\/v2\/posts\/469","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/centredegestions.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centredegestions.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centredegestions.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/centredegestions.com\/ca\/wp-json\/wp\/v2\/comments?post=469"}],"version-history":[{"count":0,"href":"https:\/\/centredegestions.com\/ca\/wp-json\/wp\/v2\/posts\/469\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centredegestions.com\/ca\/wp-json\/wp\/v2\/media\/411"}],"wp:attachment":[{"href":"https:\/\/centredegestions.com\/ca\/wp-json\/wp\/v2\/media?parent=469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/centredegestions.com\/ca\/wp-json\/wp\/v2\/categories?post=469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centredegestions.com\/ca\/wp-json\/wp\/v2\/tags?post=469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}