{"id":586,"date":"2015-02-13T12:23:34","date_gmt":"2015-02-13T10:23:34","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/totes-les-entitats-sense-anim-de-lucre-tenen-obligacions-amb-hisenda-i-amb-la-seguretat-social\/"},"modified":"2015-02-13T12:23:34","modified_gmt":"2015-02-13T10:23:34","slug":"totes-les-entitats-sense-anim-de-lucre-tenen-obligacions-amb-hisenda-i-amb-la-seguretat-social","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/totes-les-entitats-sense-anim-de-lucre-tenen-obligacions-amb-hisenda-i-amb-la-seguretat-social\/","title":{"rendered":"\u201cTotes les entitats sense \u00e0nim de lucre tenen obligacions amb Hisenda i amb la Seguretat Social\u201d"},"content":{"rendered":"

En el nostre pa\u00eds hi ha milers i milers d\u2019entitats, associacions, clubs esportius, etc, que no tenen finalitats lucratives i en les quals hi col\u00b7labora molta gent de forma altruista. En la majoria de casos aquestes entitats utilitzen els serveis de monitors, entrenadors, etc. als que els hi dona alguna petita retribuci\u00f3 per compensar despla\u00e7aments i altres despeses.<\/p>\n

Fins ara aquestes entitats havien gaudit d\u2019una certa toler\u00e0ncia en entendre que no pagaven retribucions si no dietes, per\u00f2 en els \u00faltims temps les administracions els hi estan exigint el compliment de les seves obligacions fiscals i laborals com si d\u2019una empresa qualsevol es tract\u00e9s. Es oport\u00fa, per tant, recordar quines son aquestes obligacions:<\/p>\n

\n

Impost de societats<\/strong>:<\/h3>\n<\/blockquote>\n

Amb la nova reforma fiscal, a partir de l\u2019exercici 2015, TOTES aquestes entitats estaven en principi obligades a presentar declaraci\u00f3 de l\u2019Impost de Societats. Aquesta obligaci\u00f3 implica necess\u00e0riament portar comptabilitat segons Codi de Comer\u00e7 (igual que una societat).<\/p>\n

No obstant el RDL 1\/2015, de 26 de febrer exclou de la obligaci\u00f3 de presentar la declaraci\u00f3 de l’Impost de Societats aquelles entitats que compleixin els seg\u00fcents requisits:<\/p>\n

    \n
  • Que els seus ingressos totals no superin els 50.000 \u20ac anuals.<\/li>\n
  • Que els ingressos corresponents a rendes no exemptes no superin 2.000 \u20ac anuals<\/li>\n
  • Que totes les rendes no exemptes que obtinguin estiguin sotmeses a retenci\u00f3.<\/li>\n<\/ul>\n
    \n

    \u00a0IVA<\/strong>:<\/h3>\n<\/blockquote>\n

    Sols tenen obligaci\u00f3 de repercutir i declarar IVA per les activitats econ\u00f2miques. Estan exemptes d\u2019IVA exclusivament les activitats que constitueixin l\u2019objecte social o finalitat espec\u00edfica de l\u2019entitat incloses a l\u2019article 20 de la Llei d\u2019Iva (entre d\u2019altres esport, educaci\u00f3, formaci\u00f3, sanitat, cultura…).<\/p>\n

    \n

    \u00a0Declaraci\u00f3 anual d\u2019operacions amb terceres persones, model 347:<\/strong><\/h3>\n<\/blockquote>\n

    Hauran de declarar les operacions que realitzin amb terceres persones, incl\u00f2s subvencions rebudes, que durant l\u2019any superin els 3.005,56 \u20ac,<\/p>\n

    La obligaci\u00f3 de declarar hi \u00e9s encara que sols facin activitats relacionades amb la seva finalitat espec\u00edfica. Aquest any la declaraci\u00f3 s\u2019haur\u00e0 de presentar abans del 2 de mar\u00e7 per a l\u2019exercici 2014.<\/p>\n

    \n

    \u00a0Registres obligatoris<\/strong>:<\/h3>\n<\/blockquote>\n

    Llibre d\u2019actes. Llibre d\u2019associats. Llibre de voluntaris.<\/p>\n

    Com que l\u2019entitat est\u00e0 obligada a declarar per Impost de Societats, haur\u00e0 de dur llibres diari i d\u2019inventaris i balan\u00e7os.<\/p>\n

    \n

    \u00a0Seguretat Social:<\/strong><\/h3>\n<\/blockquote>\n

    S\u2019haur\u00e0 de donar d\u2019alta en el Regim General de la Seguretat Social a tot el personal que sigui retribu\u00eft per l\u2019entitat, a no ser que s\u2019acrediti que son treballadors aut\u00f2noms. La cotitzaci\u00f3 estar\u00e0 en funci\u00f3 de la retribuci\u00f3 que percebin i de la jornada que realitzin.<\/p>\n

    En el nostre despatx tenim personal especialitzat en les entitats sense \u00e0nim de lucre i les podem assessorar en totes aquestes mat\u00e8ries.<\/em> <\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    En el nostre pa\u00eds hi ha milers i milers d\u2019entitats, associacions, clubs esportius, etc, que no tenen finalitats lucratives i en les quals hi col\u00b7labora molta gent de forma altruista. En la majoria de casos aquestes entitats utilitzen els serveis de monitors, entrenadors, etc. als que els hi dona alguna petita retribuci\u00f3 per compensar despla\u00e7aments […]<\/p>\n","protected":false},"author":1,"featured_media":453,"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":[41,16],"tags":[105,106,107],"class_list":["post-586","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacats","category-fiscal-i-comptable","tag-associacions-i-fundacions","tag-declaracio-model-347","tag-entitats-sense-lucre"],"acf":[],"yoast_head":"\n\u201cTotes les entitats sense \u00e0nim de lucre tenen obligacions amb Hisenda i amb la Seguretat Social\u201d | 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\/totes-les-entitats-sense-anim-de-lucre-tenen-obligacions-amb-hisenda-i-amb-la-seguretat-social\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u201cTotes les entitats sense \u00e0nim de lucre tenen obligacions amb Hisenda i amb la Seguretat Social\u201d | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"En el nostre pa\u00eds hi ha milers i milers d\u2019entitats, associacions, clubs esportius, etc, que no tenen finalitats lucratives i en les quals hi col\u00b7labora molta gent de forma altruista. 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En la majoria de casos aquestes entitats utilitzen els serveis de monitors, entrenadors, etc. als que els hi dona alguna petita retribuci\u00f3 per compensar despla\u00e7aments […]","og_url":"https:\/\/www.rm-assessors.cat\/en\/totes-les-entitats-sense-anim-de-lucre-tenen-obligacions-amb-hisenda-i-amb-la-seguretat-social\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2015-02-13T10:23:34+00:00","og_image":[{"width":96,"height":130,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/accident.jpg","type":"image\/jpeg"}],"author":"neorg_US","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Written by":"neorg_US","Est. reading time":"2 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