{"id":5201,"date":"2020-12-11T09:42:40","date_gmt":"2020-12-11T07:42:40","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/aprovats-els-moduls-de-irpf-i-iva-per-a-lexercici-2021\/"},"modified":"2020-12-11T09:42:40","modified_gmt":"2020-12-11T07:42:40","slug":"aprovats-els-moduls-de-irpf-i-iva-per-a-lexercici-2021","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/aprovats-els-moduls-de-irpf-i-iva-per-a-lexercici-2021\/","title":{"rendered":"Aprovats els m\u00f2duls de IRPF i IVA per a l&#8217;exercici 2021"},"content":{"rendered":"<p>En el BOE del 4 de desembre s&#8217;ha publicat l&#8217;<a href=\"https:\/\/www.boe.es\/boe\/dias\/2020\/12\/04\/pdfs\/BOE-A-2020-15599.pdf\"><span style=\"color: #ff0000;\"><em>Ordre HAC\/1155\/2020, de 25 de novembre<\/em><\/span><\/a>, que desenvolupa per a l&#8217;any 2021 el m\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;impost sobre la renda de les persones f\u00edsiques (IRPF) i el r\u00e8gim especial simplificat de l&#8217;impost sobre el valor afegit (IVA), mantenint l&#8217;estructura de l&#8217;Ordre HAC\/1164\/2019, de 22 de novembre, que ha estat l&#8217;aplicable per a l&#8217;any 2020.<\/p>\n<p>A continuaci\u00f3 exposem el m\u00e9s significatiu d&#8217;aquesta Ordre de &#8220;m\u00f2duls&#8221; que aporta poques novetats respecte a l&#8217;aplicable per a l&#8217;any 2020.<\/p>\n<p><strong><span style=\"color: #ff0000;\">En relaci\u00f3 amb el\u00a0m\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF:<\/span><\/strong><\/p>\n<ul>\n<li>Es mantenen per a l&#8217;exercici 2021 la quantia dels signes, \u00edndexs o m\u00f2duls, aix\u00ed com les instruccions d&#8217;aplicaci\u00f3 aplicables l&#8217;any 2020.<\/li>\n<li>Es conserva la reducci\u00f3 general del 5% del rendiment net de m\u00f2duls per a tots els contribuents i s&#8217;assenyala, aix\u00ed mateix, que aquesta reducci\u00f3 es tindr\u00e0 en compte per quantificar el rendiment net a l&#8217;efecte dels pagaments fraccionats.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Pel que fa al\u00a0r\u00e8gim simplificat de l&#8217;IVA: <\/strong><\/span>Es mant\u00e9 el mateix regim aplicable per a l&#8217;exercici 2020.<\/p>\n<p><strong><span style=\"color: #ff0000;\">Pr\u00f2rroga dels l\u00edmits quantitatius per aplicar m\u00f2duls<\/span>: <\/strong>Podran seguir en m\u00f2duls el 2021 aquells que no superin els seg\u00fcents l\u00edmits de facturaci\u00f3 el 2020: per al conjunt d&#8217;activitats econ\u00f2miques, 250.000 euros. I 125.000 euros quan el destinatari sigui empresari o professional.<\/p>\n<p>Aix\u00ed doncs, tret que es produeixi algun canvi d&#8217;\u00faltima hora, aquests l\u00edmits quedaran en els seg\u00fcents termes (recordi que superar-ne algun suposa l&#8217;exclusi\u00f3 del r\u00e8gim de m\u00f2duls):<\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"color: #0000ff;\"><strong>Concepte (1)<\/strong><\/span><\/td>\n<td><span style=\"color: #0000ff;\"><strong>Anys 2020 i 2021<\/strong><\/span><\/td>\n<td><span style=\"color: #0000ff;\"><strong>A partir de 2022<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: left;\">Vendes totals<\/p>\n<\/td>\n<td>250.000<\/td>\n<td>150.000 (2)<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: left;\">Vendes a empresaris<\/p>\n<\/td>\n<td>125.000<\/td>\n<td>75.000<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: left;\">Compres (no immobilitzats)<\/p>\n<\/td>\n<td>250.000<\/td>\n<td>150.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol>\n<li><em>Volum d&#8217;operacions reali<\/em><em>tzades l&#8217;any anterior.<\/em><\/li>\n<li><em>En activitats agr\u00edcoles, ramaderes o forestals, el l\u00edmit ser\u00e0 de 250.000 euros.<\/em><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Vendes i compres.<\/span>\u00a0<\/strong>En computar aquests l\u00edmits de vendes i compres, tingui en compte totes les seves activitats econ\u00f2miques. A m\u00e9s:<\/p>\n<ul>\n<li>Si el seu c\u00f2njuge, descendents o ascendents realitzen la seva mateixa activitat juntament amb vost\u00e8 (compartint mitjans i direcci\u00f3), haur\u00e0 de computar tamb\u00e9 les vendes i compres d&#8217;aquests.<\/li>\n<\/ul>\n<ul>\n<li>I si actua a trav\u00e9s d&#8217;una societat civil o d&#8217;una comunitat de b\u00e9ns, haur\u00e0 d&#8217;incloure les vendes i compres d&#8217;aquestes entitats.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Terminis de ren\u00fancies o revocacions<\/span>: <\/strong>Els subjectes passius que desitgin renunciar al r\u00e8gim o revocar la seva ren\u00fancia per a l&#8217;any 2021 disposaran per exercitar aquesta opci\u00f3 des del dia 5 de desembre de 2020 i fins al 31 de desembre de 2020. No obstant l&#8217;anterior, tamb\u00e9 s&#8217;entendr\u00e0 efectuada la ren\u00fancia quan es presenti en termini la declaraci\u00f3-liquidaci\u00f3 corresponent al primer trimestre de l&#8217;any natural (2021) en qu\u00e8 hagi de fer efecte aplicant el r\u00e8gim general. En cas d&#8217;inici de l&#8217;activitat, tamb\u00e9 s&#8217;entendr\u00e0 efectuada la ren\u00fancia hagi de presentar la primera declaraci\u00f3.<\/p>\n<p>Recomanem analitzar si a causa de la crisi sanit\u00e0ria conv\u00e9 seguir en m\u00f2duls o optar pel r\u00e8gim general de l&#8217;IVA i el d&#8217;estimaci\u00f3 directa de l&#8217;IRPF. El millor es esperar a fer aquest an\u00e0lisi es mes d&#8217;abril de 2021, en presentar la declaraci\u00f3 del primer trimestre,\u00a0 ja que en aquell moment se sabr\u00e0 millor com evoluciona el seu negoci el 2021 per la pand\u00e8mia.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual6_445394091.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-770\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual6_445394091.jpg\" alt=\"\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual6_445394091.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual6_445394091-300x148.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 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/strong><\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el BOE del 4 de desembre s&#8217;ha publicat l&#8217;Ordre HAC\/1155\/2020, de 25 de novembre, que desenvolupa per a l&#8217;any 2021 el m\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;impost sobre la renda de les persones f\u00edsiques (IRPF) i el r\u00e8gim especial simplificat de l&#8217;impost sobre el valor afegit (IVA), mantenint l&#8217;estructura de l&#8217;Ordre HAC\/1164\/2019, de 22 de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":812,"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 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