{"id":3668,"date":"2019-07-26T15:54:04","date_gmt":"2019-07-26T13:54:04","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/publicada-lordre-que-modifica-la-gestio-dels-llibres-registres-en-lirpf-dels-empresaris-i-professionals-a-partir-de-lexercici-2020\/"},"modified":"2019-07-26T15:54:04","modified_gmt":"2019-07-26T13:54:04","slug":"publicada-lordre-que-modifica-la-gestio-dels-llibres-registres-en-lirpf-dels-empresaris-i-professionals-a-partir-de-lexercici-2020","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/publicada-lordre-que-modifica-la-gestio-dels-llibres-registres-en-lirpf-dels-empresaris-i-professionals-a-partir-de-lexercici-2020\/","title":{"rendered":"Publicada l&#8217;Ordre que modifica la gesti\u00f3 dels llibres registres en l&#8217;IRPF dels empresaris i professionals a partir de l&#8217;exercici 2020"},"content":{"rendered":"<p>En el BOE del dia 17 de juliol s&#8217;ha publicat l&#8217;<span style=\"color: #ff0000;\"><em><a href=\"https:\/\/www.boe.es\/boe\/dias\/2019\/07\/17\/pdfs\/BOE-A-2019-10487.pdf\"><span style=\"color: #ff0000;\">Ordre HAC\/773\/2019<\/span><\/a> <\/em><\/span>que actualitza el contingut de les obligacions de gesti\u00f3 dels llibres registre en l&#8217;IRPF, substituint la normativa anterior, per adequar-la a les \u00faltimes modificacions produ\u00efdes en l&#8217;IRPF.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Recordem els contribuents que ja actualment venen obligats a dur llibres de registre:<\/strong> <\/span><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Empresaris en regim d&#8217;estimaci\u00f3 directa simplificada, o en r\u00e8gim d&#8217;estimaci\u00f3 directa ordin\u00e0ria si l&#8217;activitat desenvolupada no t\u00e9 car\u00e0cter mercantil en quin cas no venen obligats a dur comptabilitat:<br \/>\n<\/span><\/p>\n<ul>\n<li>Llibre registre de vendes i ingressos.<\/li>\n<li>Llibre registre de compres i despeses.<\/li>\n<li>Llibre registre de bens d&#8217;inversi\u00f3.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #0000ff;\">Professionals en regim d&#8217;estimaci\u00f3 directa, ordin\u00e0ria o simplificada:<\/span>\n<ul>\n<li>Llibre registre d&#8217;ingressos.<\/li>\n<li>Llibre registre de despeses.<\/li>\n<li>Llibre registre de bens d&#8217;inversi\u00f3.<\/li>\n<li>Llibre registre de provisions de fons i suplerts.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #0000ff;\">Contribuents en regim d&#8217;estimaci\u00f3 objectiva:<\/span>\n<ul>\n<li>Llibre registre de bens d&#8217;inversi\u00f3, sols en el cas que es vulguin deduir amortitzacions.<\/li>\n<li>Llibre de registre de vendes o ingressos, sols en el cas que el rendiment net es determini tenint en compte el volum d&#8217;operacions.\u00a0En aquest llibre tamb\u00e9 s&#8217;hauran de fer constar, si \u00e9s el cas, les subvencions, corrents i de capital, i les indemnitzacions.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #0000ff;\">Entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes, que\u00a0desenvolupin activitats econ\u00f2miques:<\/span>\n<ul>\n<li>Hauran de portar llibres obligatoris d&#8217;acord amb l&#8217;activitat desenvolupada i el r\u00e8gim de determinaci\u00f3 del rendiment net de la mateixa.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Destaquem les principals novetats per a l&#8217;exercici 2020 i seg\u00fcents: <\/strong><\/span><\/p>\n<ul>\n<li>En les anotacions en els llibres registres de vendes i ingressos i de compres i despeses tamb\u00e9 hi haur\u00e0 de constar el DNI o NIF de l&#8217;altra part (el client o prove\u00efdor).<\/li>\n<li>Els llibres registres regulats en aquesta Ordre podran ser utilitzats a l&#8217;efecte de l&#8217;IVA, sempre que s&#8217;ajustin als requisits que s&#8217;estableixen en el Reglament de l&#8217;impost sobre el valor afegit.<\/li>\n<li>En cas que es realitzin varies activitats s&#8217;haur\u00e0n de portar llibres independents per cada activitat.<\/li>\n<li>L&#8217;Ag\u00e8ncia Tribut\u00e0ria publicar\u00e0 al seu web un format tipus de llibres registres.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual5_35124379.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-731\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual5_35124379.jpg\" alt=\"\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual5_35124379.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual5_35124379-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p><em><span style=\"color: #0000ff;\"><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082, o per correu electr\u00f2nic adre\u00e7at als nostres assessors: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat.<\/strong><\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el BOE del dia 17 de juliol s&#8217;ha publicat l&#8217;Ordre HAC\/773\/2019 que actualitza el contingut de les obligacions de gesti\u00f3 dels llibres registre en l&#8217;IRPF, substituint la normativa anterior, per adequar-la a les \u00faltimes modificacions produ\u00efdes en l&#8217;IRPF. Recordem els contribuents que ja actualment venen obligats a dur llibres de registre: Empresaris en regim [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3294,"comment_status":"open","ping_status":"open","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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":[1311,1312,1313],"class_list":["post-3668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-dades-a-registrar","tag-llibres-de-registre","tag-registre-compres-vendes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Publicada l&#039;Ordre que modifica la gesti\u00f3 dels llibres registres en l&#039;IRPF dels empresaris i professionals a partir de l&#039;exercici 2020 | 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-lordre-que-modifica-la-gestio-dels-llibres-registres-en-lirpf-dels-empresaris-i-professionals-a-partir-de-lexercici-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publicada l&#039;Ordre que modifica la gesti\u00f3 dels llibres registres en l&#039;IRPF dels empresaris i professionals a partir de l&#039;exercici 2020 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"En el BOE del dia 17 de juliol s&#8217;ha publicat l&#8217;Ordre HAC\/773\/2019 que actualitza el contingut de les obligacions de gesti\u00f3 dels llibres registre en l&#8217;IRPF, substituint la normativa anterior, per adequar-la a les \u00faltimes modificacions produ\u00efdes en l&#8217;IRPF. 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