{"id":13125,"date":"2024-12-05T14:13:55","date_gmt":"2024-12-05T13:13:55","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13125"},"modified":"2024-12-11T18:09:50","modified_gmt":"2024-12-11T17:09:50","slug":"publicada-l-ordre-de-moduls-irpf-iva-per-a-2025","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/publicada-l-ordre-de-moduls-irpf-iva-per-a-2025\/","title":{"rendered":"Publicada l’Ordre de m\u00f2duls IRPF\/IVA per a 2025"},"content":{"rendered":"

S’ha publicat l‘Ordre HAC\/1347\/2024, de 28 de novembre<\/a><\/em><\/span>, per la qual es desenvolupen per a l’any 2025 el m\u00e8tode d’estimaci\u00f3 objectiva de l’IRPF i el r\u00e8gim especial simplificat de l’IVA, que mant\u00e9 l’estructura de l’Ordre de m\u00f2duls per a 2024, aix\u00ed com la reducci\u00f3 sobre el rendiment net del 5%.<\/p>\n

\n

Aquesta norma mant\u00e9, en general, per a l’exercici 2025 la quantia dels signes, \u00edndexs o m\u00f2duls, aix\u00ed com la reducci\u00f3 sobre el rendiment net del 5%<\/strong>.<\/p>\n

Tamb\u00e9 es revisen determinats m\u00f2duls a fi d’actualitzar el seu import en paral\u00b7lel a la baixada dels tipus impositius de l’IVA<\/strong> que s’han anat aprovant al llarg de l’any.<\/p>\n

I, s’incorpora la reducci\u00f3 per a 2024 del 25%<\/strong> a les activitats que es desenvolupin en els termes municipals afectats per la DANA<\/strong>.<\/p>\n

Principals novetats per a 2025<\/strong><\/h2>\n

En l’IRPF<\/strong><\/h3>\n
    \n
  • Manteniment dels m\u00f2duls. <\/strong>Les quanties dels signes, \u00edndexs i m\u00f2duls continuen sense variaci\u00f3, excepte petits canvis que afecten a les activitat d’agricultura, ramaderia i pesca.<\/li>\n<\/ul>\n
      \n
    • Reducci\u00f3 general. <\/strong>Es mant\u00e9 la reducci\u00f3 del 5%<\/strong> per a tots els contribuents que tributin mitjan\u00e7ant estimaci\u00f3 objectiva.<\/li>\n<\/ul>\n

      En l’IVA<\/strong><\/h3>\n
        \n
      • Productes de primera necessitat: <\/strong>l’oli d’oliva<\/strong> passa a tributar al tipus redu\u00eft del 4% de manera permanent.<\/li>\n<\/ul>\n
          \n
        • Revisi\u00f3 de m\u00f2duls: s’actualitzen els imports de certs m\u00f2duls <\/strong>per a alinear-los amb les modificacions dels tipus impositius de l’IVA<\/strong> aprovades durant 2024,<\/li>\n<\/ul>\n

          Mesures per la Dana<\/strong><\/h3>\n

          S’introdueix una reducci\u00f3 extraordin\u00e0ria del 25% per a contribuents les activitats dels quals es desenvolupin en municipis afectats per la depressi\u00f3 a\u00efllada en nivells alts (DANA), registrada entre el 28 d’octubre i el 4 de novembre de 2024. Aquesta reducci\u00f3 aplica tant al rendiment net com a les quotes reportades per operacions corrents.<\/p>\n

          Ren\u00fancia i revocaci\u00f3<\/strong><\/h3>\n

          Els contribuents interessats a renunciar al m\u00e8tode d’estimaci\u00f3 objectiva o al r\u00e8gim especial simplificat de l’IVA, aix\u00ed com a revocar una ren\u00fancia pr\u00e8via, tenen de termini fins al 31 de desembre de 2024. Aquest per\u00edode permet ajustar la planificaci\u00f3 fiscal del pr\u00f2xim exercici segons les necessitats espec\u00edfiques de cada activitat.<\/p>\n

          \"\"<\/p>\n

          Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.\u00a0<\/em><\/span><\/h3>\n

           <\/p>\n","protected":false},"excerpt":{"rendered":"

          S’ha publicat l‘Ordre HAC\/1347\/2024, de 28 de novembre, per la qual es desenvolupen per a l’any 2025 el m\u00e8tode d’estimaci\u00f3 objectiva de l’IRPF i el r\u00e8gim especial simplificat de l’IVA, que mant\u00e9 l’estructura de l’Ordre de m\u00f2duls per a 2024, aix\u00ed com la reducci\u00f3 sobre el rendiment net del 5%. Aquesta norma mant\u00e9, en general, […]<\/p>\n","protected":false},"author":18,"featured_media":13122,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,16],"tags":[2953,2954,1858],"class_list":["post-13125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-estimacio-objectiva-2025","tag-irpf-iva-2025","tag-moduls-irpf-iva"],"acf":[],"yoast_head":"\nPublicada l'Ordre de m\u00f2duls IRPF\/IVA per a 2025 | RM Assessors<\/title>\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.rm-assessors.cat\/en\/publicada-l-ordre-de-moduls-irpf-iva-per-a-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publicada l'Ordre de m\u00f2duls IRPF\/IVA per a 2025 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"S’ha publicat l‘Ordre HAC\/1347\/2024, de 28 de novembre, per la qual es desenvolupen per a l’any 2025 el m\u00e8tode d’estimaci\u00f3 objectiva de l’IRPF i el r\u00e8gim especial simplificat de l’IVA, que mant\u00e9 l’estructura de l’Ordre de m\u00f2duls per a 2024, aix\u00ed com la reducci\u00f3 sobre el rendiment net del 5%. 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