{"id":7457,"date":"2016-12-14T17:29:18","date_gmt":"2016-12-14T15:29:18","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/aprovats-els-moduls-de-irpf-i-iva-pel-2017\/"},"modified":"2016-12-14T17:29:18","modified_gmt":"2016-12-14T15:29:18","slug":"aprovats-els-moduls-de-irpf-i-iva-pel-2017","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/aprovats-els-moduls-de-irpf-i-iva-pel-2017\/","title":{"rendered":"&#8220;Aprovats els m\u00f2duls de IRPF i IVA pel 2017&#8221;"},"content":{"rendered":"<p>S&#8217;ha publicat en el BOE del dia 29-11-2016 l&#8217;<em><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/www.boe.es\/boe\/dias\/2016\/11\/29\/pdfs\/BOE-A-2016-11252.pdf\">Ordre HFP\/1823\/2016, de 25 de novembre <\/a><\/span><\/span><\/em>que desenvolupa per a l\u2019any 2017 el m\u00e8tode de estimaci\u00f3 objectiva de l&#8217;IRPF i el r\u00e8gim especial simplificat de l&#8217;IVA (M\u00f2duls). Destaquem el seg\u00fcent.<\/p>\n<h3><span style=\"color: #3366ff;\"><strong>Impost sobre la renda de les persones f\u00edsiques:<\/strong><\/span><\/h3>\n<ul>\n<li>Es mantenen pel 2017 la quantia dels signes, \u00edndexs o m\u00f2duls, aix\u00ed com les instruccions d&#8217;aplicaci\u00f3<\/li>\n<li>Es mant\u00e9 la reducci\u00f3 del 5% sobre el rendiment net de m\u00f2duls derivada dels acords assolits en la Mesa del Treball Aut\u00f2nom.<\/li>\n<li>Es redueixen els \u00edndexs de rendiment net aplicables a l&#8217;activitat del servei de cria, guarda i engreix de bestiar, per adaptar-los a la realitat actual del sector, que seran del 0,37, aplicables al per\u00edode impositiu 2016.<\/li>\n<\/ul>\n<h3><span style=\"color: #3366ff;\"><strong>Impost sobre el valor afegit:<\/strong><\/span><\/h3>\n<ul>\n<li>Es mantenen pel 2017 els m\u00f2duls i les instruccions per a la seva aplicaci\u00f3 de l&#8217;any anterior.<\/li>\n<\/ul>\n<h3><strong><span style=\"color: #3366ff;\">Recordem que pels exercicis 2016 i 2017:<\/span> <\/strong><\/h3>\n<ul>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">L\u00edmit de rendiments \u00edntegres<\/span><\/span>: Queden excloses dels sistema de m\u00f2duls per IRPF les empreses que durant l&#8217;any anterior haguessin superat els 250.000 \u20ac de rendiments \u00edntegres, o 125.000 \u20ac d&#8217;operacions en les quals estiguin obligats a expedir factura.<\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">L\u00edmit de compres i serveis rebuts<\/span><\/span>: Tamb\u00e9 queden excloses aquelles empreses en que el volum de compres i serveis rebuts durant l&#8217;any anterior superi els 250.000 \u20ac.<\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">L\u00edmits espec\u00edfics per a les activitats de transports<\/span><\/span>: per a les activitats de transport de mercaderies per carretera (ep\u00edgraf 722) i els serveis de mudances (ep\u00edgraf 757) es mantenen els mateixos imports dels m\u00f2duls que han aplicat en 2016, aix\u00ed com el l\u00edmit m\u00e0xim de vehicles de transport per seguir acollit a aquest r\u00e8gim (4 vehicles qualsevol dia de l&#8217;any). En el cas de transport de viatgers, el l\u00edmit de vehicles m\u00e0xim \u00e9s de 5. Aquells transportistes aut\u00f2noms que facturin m\u00e9s de 75.000 euros al llarg de l&#8217;any 2017 no podran continuar acollits a aquest r\u00e8gim a partir del 2018.<\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">Activitats excloses de m\u00f2duls:<\/span><\/span> Estan excloses dels m\u00f2duls les activitats incloses en les divisions 3, 4 i 5 de la secci\u00f3 primera de les Tarifes de l\u2019IAE subjectes a retenci\u00f3 de l\u20191% (\u00e9s a dir, les activitats relacionades amb la fabricaci\u00f3 i la construcci\u00f3 fonamentalment: obra de paleta, lampisteria, instal\u00b7ladors, fusteria, serralleria, pintura, etc.).<\/li>\n<\/ul>\n<h3><strong><span style=\"color: #3366ff;\">Es perm\u00e8s renunciar al sistema de m\u00f2duls:\u00a0<\/span> <\/strong><\/h3>\n<ul>\n<li>Als empresaris individuals inclosos en el sistema de m\u00f2duls els conv\u00e9 analitzar si els conv\u00e9 m\u00e9s el sistema de m\u00f2duls o el d&#8217;estimaci\u00f3 directa, donat que fins el 31 de desembre del 2016 tenen temps per renunciar al sistema de m\u00f2duls. Tamb\u00e9 s&#8217;admet la ren\u00fancia t\u00e0cita consistent en presentar la declaraci\u00f3 del primer trimestre del 2017 (No m\u00e9s tard del 20 d&#8217;abril del 2017) pel sistema d&#8217;estimaci\u00f3 directa de IRPF i, si s&#8217;escau, d&#8217;IVA general.<\/li>\n<li>Aix\u00ed mateix, aquells contribuents que van renunciar al sistema de m\u00f2duls i considerin que els hi conv\u00e9 tornar-hi, podran revocar la ren\u00fancia realitzada abans del proper 31 de desembre de 2016 sempre que es compleixin els requisits legals establerts<a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors1_21077221.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-809\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors1_21077221.jpg\" alt=\"rmassessors1\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors1_21077221.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors1_21077221-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/li>\n<\/ul>\n<h3><em><span style=\"color: #3366ff;\">Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082 o per correu electr\u00f2nic adre\u00e7at a algun dels nostres assessors: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o carlesvilanova@rm-assessors.cat.<\/span><\/em><\/h3>\n<p><strong>\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S&#8217;ha publicat en el BOE del dia 29-11-2016 l&#8217;Ordre HFP\/1823\/2016, de 25 de novembre que desenvolupa per a l\u2019any 2017 el m\u00e8tode de estimaci\u00f3 objectiva de l&#8217;IRPF i el r\u00e8gim especial simplificat de l&#8217;IVA (M\u00f2duls). Destaquem el seg\u00fcent. Impost sobre la renda de les persones f\u00edsiques: Es mantenen pel 2017 la quantia dels signes, \u00edndexs [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":809,"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":[566,567,568],"class_list":["post-7457","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-canvis-moduls-2017","tag-iva-simplificat-2017","tag-moduls-irpf-2017"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;Aprovats els m\u00f2duls de IRPF i IVA pel 2017&quot; | 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\/aprovats-els-moduls-de-irpf-i-iva-pel-2017\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&quot;Aprovats els m\u00f2duls de IRPF i IVA pel 2017&quot; | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"S&#8217;ha publicat en el BOE del dia 29-11-2016 l&#8217;Ordre HFP\/1823\/2016, de 25 de novembre que desenvolupa per a l\u2019any 2017 el m\u00e8tode de estimaci\u00f3 objectiva de l&#8217;IRPF i el r\u00e8gim especial simplificat de l&#8217;IVA (M\u00f2duls). 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