{"id":7557,"date":"2018-01-02T19:24:34","date_gmt":"2018-01-02T17:24:34","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/limits-que-permeten-estar-en-el-sistema-de-moduls-pel-2018-o-donde-dije-digo-digo-diego\/"},"modified":"2018-01-02T19:24:34","modified_gmt":"2018-01-02T17:24:34","slug":"limits-que-permeten-estar-en-el-sistema-de-moduls-pel-2018-o-donde-dije-digo-digo-diego","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/limits-que-permeten-estar-en-el-sistema-de-moduls-pel-2018-o-donde-dije-digo-digo-diego\/","title":{"rendered":"L\u00edmits que permeten estar en el sistema de m\u00f2duls pel 2018 o &#8220;donde dije digo, digo diego&#8221;"},"content":{"rendered":"<p>El passa dia 16 de desembre varem informar de la normativa del sistema de m\u00f2duls pel 2018. Doncs b\u00e9, ara resulta que aix\u00f2 ha canviat donat que en el BOE dissabte passat, 30 de desembre, mentre tothom ja estava pensant en el fi d&#8217;any, ha estat publicat el <a href=\"http:\/\/www.boe.es\/boe\/dias\/2017\/12\/30\/pdfs\/BOE-A-2017-15836.pdf\"><span style=\"color: #ff0000;\"><em>Real Decreto-Ley 20\/2017, de 29 de desembre<\/em><\/span><\/a><span style=\"color: #ff0000;\"><em>,<\/em><\/span> que en el seu article 2 prorroga per a l&#8217;exercici 2018 els mateixos l\u00edmits per a l&#8217;aplicaci\u00f3 del m\u00e8tode d&#8217;estimaci\u00f3 objectiva vigents en els exercicis 2016 i 2017.<\/p>\n<p>Aquest fet, que no deixa de ser una bona not\u00edcia per molts contribuents, que en mantenir-se dintre dels l\u00edmits podran seguir en el sistema de m\u00f2duls un any mes, ens obliga a rectificar la nostra informaci\u00f3 del 16 de desembre, cosa que farem tot seguit i amb molt de gust, reproduint \u00edntegrament aquella informaci\u00f3 i destacant el que ha canviat a partir de dissabte passat:<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong>Normativa del sistema de m\u00f2duls pel 2018. Afecta a les empreses que tributen per estimaci\u00f3 objectiva en l\u2019IRPF o en el sistema simplificat d\u2019IVA<\/strong><\/p>\n<p><em>En el BOE del passat 30 de novembre es va publicar l<span style=\"color: #ff0000;\">\u2019<\/span><a href=\"http:\/\/www.boe.es\/boe\/dias\/2017\/11\/30\/pdfs\/BOE-A-2017-13896.pdf\"><span style=\"color: #ff0000;\">ordre HFP\/1159\/2017, de 28 de novembre<\/span><\/a>,<\/em> que desenvolupa <strong>per a l\u2019exercici 2018<\/strong> el m\u00e8tode d\u2019estimaci\u00f3 objectiva de l\u2019impost sobre la renda de les persones f\u00edsiques i r\u00e8gim especial simplificat de l\u2019IVA.<\/p>\n<p>No hi ha canvis respecte de l\u2019exercici 2017, <span style=\"color: #ff0000;\"><span style=\"color: #000000;\"><del>excepte per alguns l\u00edmits de facturaci\u00f3 per l\u2019aplicaci\u00f3 dels sistema d\u2019estimaci\u00f3 objectiva i\/o iva simplificat, que ja estaven previstos a la normativa i s\u2019havien ajornat transit\u00f2riament per a l\u2019exercici 2018 i que ara s\u2019aplicaran<\/del><\/span>.<\/span> Destaquem i recordem el seg\u00fcent:<\/p>\n<p><span style=\"color: #3366ff;\"><strong>L\u00edmit dels ingressos \u00edntegres obtinguts a l\u2019any 2017 per tal que l\u2019empresa no quedi exclosa del sistema de m\u00f2duls a l\u2019any 2018:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #ff0000;\"><strong>250.000,00 \u20ac<\/strong><\/span> <u>pel conjunt de totes les activitats econ\u00f2miques<\/u>, exclosos les activitats agr\u00edcoles, ramaderes i forestals.\u00a0 A aquest efecte s\u2019haur\u00e0 de computar la totalitat de les operacions de les activitats empresarials amb independ\u00e8ncia que hi hagi o no obligaci\u00f3 d\u2019emetre factura.<\/li>\n<li><strong><span style=\"color: #ff0000;\">125.000,00 \u20ac<\/span><\/strong>\u00a0 en el cas que els rendiments \u00edntegres procedeixin d\u2019operacions que hi hagi obligaci\u00f3 d\u2019emetre factura d\u2019acord amb l\u2019article 2.2.a del Reglament de Facturaci\u00f3\u00a0 i el destinatari actu\u00ef com a empresari o professional.<\/li>\n<li>250.000 \u20ac pel conjunt d\u2019<u>activitats agr\u00edcoles, ramaderes i forestals<\/u>. En aquest cas tant sols s\u2019ha de computar les opeeracions que s\u2019hagin d\u2019anotar al llibre de registre de vendes o ingressos.<\/li>\n<\/ul>\n<p><span style=\"color: #3366ff;\"><strong>Algunes observacions pel que fa al c\u00f2mput del l\u00edmit d\u2019ingressos:<\/strong><\/span><\/p>\n<ul>\n<li>El volum d\u2019ingressos inclou la totalitat dels obtinguts al conjunt de les esmentades activitats. No es computen les subvencions corrents o de capital, les indemnitzacions, l\u2019Iva ni, al seu cas, el rec\u00e0rrec d\u2019equival\u00e8ncia.<\/li>\n<li>S\u2019ha de computar les operacions corresponents a les activitats econ\u00f2miques desenvolupades pel contribuent i pel seu c\u00f2njuge, descendent i ascendent, aix\u00ed com per entitats en r\u00e8gim d\u2019atribuci\u00f3 de rendes a les que participin els anteriors sempre que les activitats desenvolupades siguin id\u00e8ntiques o similars (mateix ep\u00edgraf de la tarifa de l\u2019Impost sobre activitats econ\u00f2miques, IAE), hi hagi una direcci\u00f3 com\u00fa i comparteixin mitjans personals i materials.<\/li>\n<li>Quan s\u2019hagu\u00e9s iniciat l\u2019activitat en l\u2019any immediat anterior, el volum d\u2019ingressos s\u2019haur\u00e0 d\u2019elevar a l\u2019any per comprovar si s\u2019excedeix i no els l\u00edmits.<\/li>\n<\/ul>\n<p><span style=\"color: #3366ff;\"><strong>L\u00edmit de l\u2019adquisici\u00f3 de bens i serveis:<\/strong><\/span><\/p>\n<ul>\n<li><u><strong><span style=\"color: #ff0000;\">250.000,00 \u20ac<\/span><\/strong> pel total d\u2019activitats econ\u00f2miques durant l\u2019exercici 2017. <\/u><\/li>\n<\/ul>\n<p><span style=\"color: #3366ff;\"><strong>Algunes observacions pel que fa al c\u00f2mput de la xifra l\u00edmit d\u2019adquisici\u00f3 de bens i serveis: <\/strong><\/span><\/p>\n<ul>\n<li>No s\u2019ha d\u2019incloure l\u2019adquisici\u00f3 d\u2019immobilitzat.<\/li>\n<li>S\u2019ha d\u2019incloure l\u2019import de les obres i serveis subcontractats.<\/li>\n<li>S\u2019ha de computar les operacions corresponents a les activitats econ\u00f2miques desenvolupades pel contribuent i pel seu c\u00f2njuge, descendent i ascendent, aix\u00ed com per entitats en r\u00e8gim d\u2019atribuci\u00f3 de rendes a les que participin els anteriors sempre que les activitats desenvolupades siguin id\u00e8ntiques o similars (mateix ep\u00edgraf de la tarifa de l\u2019Impost sobre activitats econ\u00f2miques, IAE), hi hagi una direcci\u00f3 com\u00fa i comparteixin mitjans personals i materials.<\/li>\n<li>Quan s\u2019hagu\u00e9s iniciat l\u2019activitat en l\u2019any immediat anterior, el volum d\u2019ingressos s\u2019haur\u00e0 d\u2019elevar a l\u2019any per comprovar si s\u2019excedeix i no els l\u00edmits.<\/li>\n<\/ul>\n<p><span style=\"color: #3366ff;\"><strong>Altres magnituds espec\u00edfiques en funci\u00f3 de l\u2019activitat<\/strong><\/span>: Cada activitat inclosa a l\u2019ordre de m\u00f2duls t\u00e9 una magnitud espec\u00edfica en quan a n\u00famero de vehicles i personal empleat que consta a <em>l\u2019<a href=\"http:\/\/www.boe.es\/boe\/dias\/2017\/11\/30\/pdfs\/BOE-A-2017-13896.pdf\">ordre HFP\/1159\/2017, de 28 de novembre<\/a>.<\/em><\/p>\n<p><span style=\"color: #3366ff;\"><strong>Ren\u00fancia al sistema de m\u00f2duls i conseq\u00fc\u00e8ncies:<\/strong><\/span><\/p>\n<ul>\n<li>La ren\u00fancia expressa per a l\u2019exercici fiscal 2018 es pot realitzar abans del <del>31 de desembre 2017<\/del> <strong><span style=\"color: #ff0000;\">30 de gener del 2018<\/span><\/strong>.<\/li>\n<li>S\u2019admet la ren\u00fancia t\u00e0cita que consisteix en el fet de presentar les autoliquidacions corresponent al primer trimestre del 2018 dintre del r\u00e8gim d\u2019estimaci\u00f3 directa per irpf i\/o Iva general per iva.<\/li>\n<li>L\u2019exclusi\u00f3 o ren\u00fancia al r\u00e8gim d\u2019estimaci\u00f3 objectiva per irpf i\/o iva simplificat \u00e9s per 3 exercicis fiscals. En aquest cas, la ren\u00fancia o exclusi\u00f3 per a l\u2019exercici 2018 s\u2019entendria tamb\u00e9 pels exercicis 2019 i 2020.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_17.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-2199\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_17-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p><span style=\"color: #3366ff;\"><em><strong>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 fiscals: antoninavarro@rm-assessors,cat; mariaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat.<\/strong><\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El passa dia 16 de desembre varem informar de la normativa del sistema de m\u00f2duls pel 2018. Doncs b\u00e9, ara resulta que aix\u00f2 ha canviat donat que en el BOE dissabte passat, 30 de desembre, mentre tothom ja estava pensant en el fi d&#8217;any, ha estat publicat el Real Decreto-Ley 20\/2017, de 29 de desembre, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3325,"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":[861,862,839],"class_list":["post-7557","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-canvis-moduls-2018","tag-limits-moduls-2018","tag-sistema-moduls-2018"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L\u00edmits que permeten estar en el sistema de m\u00f2duls pel 2018 o &quot;donde dije digo, digo diego&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\/limits-que-permeten-estar-en-el-sistema-de-moduls-pel-2018-o-donde-dije-digo-digo-diego\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u00edmits que permeten estar en el sistema de m\u00f2duls pel 2018 o &quot;donde dije digo, digo diego&quot; | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El passa dia 16 de desembre varem informar de la normativa del sistema de m\u00f2duls pel 2018. 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