{"id":14399,"date":"2025-12-12T13:12:25","date_gmt":"2025-12-12T12:12:25","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14399"},"modified":"2025-12-12T13:12:25","modified_gmt":"2025-12-12T12:12:25","slug":"els-jubilats-poden-fer-compatible-la-pensio-de-jubilacio-amb-ingressos-per-feines-per-compte-propi-sempre-que-els-rendiments-nets-daquestes-feines-no-superin-el-salari-minim","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/els-jubilats-poden-fer-compatible-la-pensio-de-jubilacio-amb-ingressos-per-feines-per-compte-propi-sempre-que-els-rendiments-nets-daquestes-feines-no-superin-el-salari-minim\/","title":{"rendered":"Els jubilats poden fer  compatible la pensi\u00f3 de jubilaci\u00f3 amb ingressos per feines per compte propi, sempre que els rendiments nets d&#8217;aquestes feines no superin el salari m\u00ednim"},"content":{"rendered":"<h5><\/h5>\n<h5><\/h5>\n<h5>El Suprem aclareix quan un aut\u00f2nom amb ingressos baixos ha de donar-se d&#8217;alta en el RETA.<\/h5>\n<hr \/>\n<p class=\"image\"><span style=\"font-size: 16px;\">El Tribunal Suprem (TS), en la seva sent\u00e8ncia de juliol de 2025, torna a ordenar el debat i deixa diversos missatges molt clars que conv\u00e9 tenir presents.\u00a0<\/span><\/p>\n<h3>Plantejament anterior a la sent\u00e8ncia del Tribunal Suprem<\/h3>\n<ul>\n<li><span style=\"font-size: 1.5em;\">E<\/span><span style=\"font-size: 1.5em;\">n quin cas un treballador per compte propi s&#8217;ha de donar d&#8217;alta a aut\u00f2noms (RETA) ? <\/span><span style=\"font-size: 16px;\">S&#8217;han de donar d&#8217;alta els treballadors m\u00e9s grans de 18 anys que, de manera <\/span><strong style=\"font-size: 16px;\">habitual<\/strong><span style=\"font-size: 16px;\">, personal i directa, duen a terme una activitat econ\u00f2mica a t\u00edtol lucratiu, sense estar subjectes a un contracte de treball.\u00a0<\/span><\/li>\n<li><span style=\"font-size: 1.5em; font-weight: bold;\"><strong>En quin cas es compatible cobrar una pensi\u00f3 de la Seguretat Social amb un treball per compte propi ?<\/strong> \u00a0<\/span><span style=\"font-size: 16px;\">En general, les pensions de la Seguretat Social per jubilaci\u00f3 ordin\u00e0ria o invalidesa son incompatibles amb un treball per compte propia pel qual hi hagi <strong>obligaci\u00f3 de donar-se d&#8217;alta a la Seguretat Social.<\/strong><\/span><span style=\"font-size: 16px;\"><strong>\u00a0<\/strong><\/span><\/li>\n<\/ul>\n<p>Per tant <strong>la clau est\u00e0 en determinar en quin moment un treball per comte propi es considera habitual, ja que aquesta habitualitat es la que obliga al treballador a donar-se d&#8217;alta a la Seguretat Social y, en consecuencia, fer incompatible la pensi\u00f3 amb el treball<\/strong>.<\/p>\n<h3>Criteris que ha deixat clars el Tribunal Suprem<\/h3>\n<h4>Treballadors per compte propi que no siguin pensionistes:<\/h4>\n<div class=\"content\">\n<p>No es pot afirmar que una activitat deixa de ser habitual simplement perqu\u00e8 no supera el Salari m\u00ednim interprofessional (SMI), ja que l&#8217;habitualitat no \u00e9s una xifra, \u00e9s un comportament. No es mesura nom\u00e9s pel resultat econ\u00f2mic, sin\u00f3 per com es desenvolupa el treball: continu\u00eftat, intenci\u00f3, organitzaci\u00f3 i una certa vocaci\u00f3 d&#8217;activitat econ\u00f2mica.<\/p>\n<p>En conclusi\u00f3: Si vost\u00e8 fa una feina de forma continuada -encara que sigui modesta-, aquest primer criteri pot afectar-lo. No es fi\u00ef \u00fanicament del nivell d&#8217;ingressos, ja que encara que els seus ingressos no superin el SMI es pot veure obligat a donar-se d&#8217;alta en el RETA.<\/p>\n<h4>Pensionistes que poden compatibilitzar la pensi\u00f3 ordin\u00e0ria amb un treball per compte propi:<\/h4>\n<p>Aqu\u00ed \u00e9s on la sent\u00e8ncia introdueix una l\u00ednia divis\u00f2ria molt clara. Per a un pensionista que fa petites feines per compte propi, l&#8217;SMI s\u00ed que es converteix en una frontera real.<\/p>\n<p>L&#8217;article 213.4 de la Llei General de la Seguretat Social (LGSS) \u00e9s expl\u00edcit:<\/p>\n<ul>\n<li>Si els ingressos anuals nets no superen l&#8217;SMI, el pensionista no ha de cotitzar, i si no ha de cotitzar, no procedeix l&#8217;alta.<\/li>\n<\/ul>\n<ul>\n<li>I, com que no existeix obligaci\u00f3 de cotitzar, el mecanisme jur\u00eddic condueix al fet que l&#8217;activitat queda fora del RETA en aquests casos.<\/li>\n<\/ul>\n<h4>Com s&#8217;han de calcular els ingressos: sempre nets<\/h4>\n<p>El Suprem es det\u00e9 en un detall que l&#8217;Administraci\u00f3 havia interpretat de manera diferent: la comparaci\u00f3 amb l&#8217;SMI s&#8217;ha de fer sobre ingressos nets, mai sobre els bruts.<\/p>\n<p>\u00c9s a dir, es descompten les despeses necess\u00e0ries de l&#8217;activitat. \u00c9s coherent amb la l\u00f2gica de l&#8217;IRPF i evita una distorsi\u00f3 evident: ning\u00fa viu de la seva facturaci\u00f3, sin\u00f3 del que queda despr\u00e9s de cobrir els costos.<\/p>\n<h3>Quina doctrina queda fixada despr\u00e9s de la sent\u00e8ncia ?<\/h3>\n<p>El Tribunal consolida definitivament tres idees:<\/p>\n<ol>\n<li>Ingressos inferiors a l&#8217;SMI no s\u00f3n un motiu autom\u00e0tic per a negar l&#8217;habitualitat, excepte en el cas de pensionistes.<\/li>\n<\/ol>\n<ol>\n<li value=\"2\">Per a pensionistes, si els ingressos nets anuals no superen l&#8217;SMI, la regla \u00e9s clara:<\/li>\n<\/ol>\n<ul>\n<li>No hi ha obligaci\u00f3 de cotitzar<\/li>\n<\/ul>\n<ul>\n<li>No procedeix l&#8217;alta en el RETA<\/li>\n<\/ul>\n<ol>\n<li value=\"3\">El c\u00e0lcul d&#8217;ingressos s&#8217;ha de fer en termes nets, conforme a la normativa fiscal.<\/li>\n<\/ol>\n<p>Aquesta \u00faltima precisi\u00f3 buida una discussi\u00f3 que feia anys que generava inseguretat jur\u00eddica.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.comunicado.es\/media\/backoffice\/files\/images\/pexels-photo-7181192-1764752582_1764760235image.jpeg\" alt=\"\" \/><\/p>\n<h5><em><span style=\"color: #3366ff;\">Si t\u00e9 dubtes sobre el seu cas concret, o si necessita revisar la seva situaci\u00f3 d&#8217;alta en el RETA per evitar problemes futurs amb la Seguretat Social, estem a la seva disposici\u00f3 per a revisar-ho amb detall, trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/span><\/em><\/h5>\n<p>,<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>El Suprem aclareix quan un aut\u00f2nom amb ingressos baixos ha de donar-se d&#8217;alta en el RETA. El Tribunal Suprem (TS), en la seva sent\u00e8ncia de juliol de 2025, torna a ordenar el debat i deixa diversos missatges molt clars que conv\u00e9 tenir presents.\u00a0 Plantejament anterior a la sent\u00e8ncia del Tribunal Suprem En quin cas un [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13260,"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":[21,11],"tags":[3242,3243,3244],"class_list":["post-14399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-laboral","tag-compatibilitat-treball-pensio","tag-compte-propi-jubilacio","tag-smi-i-habitualitat"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Els jubilats poden fer compatible la pensi\u00f3 de jubilaci\u00f3 amb ingressos per feines per compte propi, sempre que els rendiments nets d&#039;aquestes feines no superin el salari m\u00ednim | 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\/els-jubilats-poden-fer-compatible-la-pensio-de-jubilacio-amb-ingressos-per-feines-per-compte-propi-sempre-que-els-rendiments-nets-daquestes-feines-no-superin-el-salari-minim\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Els jubilats poden fer compatible la pensi\u00f3 de jubilaci\u00f3 amb ingressos per feines per compte propi, sempre que els rendiments nets d&#039;aquestes feines no superin el salari m\u00ednim | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El Suprem aclareix quan un aut\u00f2nom amb ingressos baixos ha de donar-se d&#8217;alta en el RETA. 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