{"id":7633,"date":"2018-10-24T13:15:46","date_gmt":"2018-10-24T11:15:46","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/"},"modified":"2018-10-24T13:15:46","modified_gmt":"2018-10-24T11:15:46","slug":"a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/","title":{"rendered":"A partir del 2019 m\u00e9s empreses quedaran excloses del sistema de m\u00f2duls."},"content":{"rendered":"<div id=\"gt-res-content\">\n<div dir=\"ltr\">A no ser que es produ\u00eds un canvi normatiu en les properes setmanes, est\u00e0<span id=\"result_box\" class=\"\" lang=\"ca\"><span title=\"Est\u00e1 previsto que a partir de 2019 se reduzcan los l\u00edmites para poder aplicar el r\u00e9gimen de estimaci\u00f3n objetiva del IRPF y el r\u00e9gimen simplificado del IVA (los \u201cm\u00f3dulos\u201d).\"> previst que a partir de 2019 es redueixin els l\u00edmits per poder aplicar el r\u00e8gim d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF i el r\u00e8gim simplificat de l&#8217;IVA (els &#8220;m\u00f2duls&#8221;). <\/span><span title=\"En concreto, los l\u00edmites de ventas y compras del a\u00f1o anterior que permitir\u00e1n seguir en dicho r\u00e9gimen pasar\u00e1n a ser los siguientes [LIRPF, art.\">En concret, els l\u00edmits de vendes i compres de l&#8217;any anterior que permetran seguir en aquest r\u00e8gim passaran a ser els seg\u00fcents:<\/span><\/span><\/div>\n<ul>\n<li dir=\"ltr\"><span id=\"result_box\" class=\"\" lang=\"ca\"><span title=\"32\u00aa] : \">L\u00edmit de vendes totals de l&#8217;any anterior: El l\u00edmit ser\u00e0 de 150.000 \u20ac. En cas d&#8217;activitats agr\u00edcoles, ramaderes o forestals el l\u00edmit ser\u00e0 de 250.000 \u20ac.<\/span><\/span><\/li>\n<li dir=\"ltr\"><span id=\"result_box\" class=\"\" lang=\"ca\"><span title=\"32\u00aa] : \">L\u00edmit de vendes a empresaris: 75.000 \u20ac<\/span><\/span><\/li>\n<li dir=\"ltr\"><span id=\"result_box\" class=\"\" lang=\"ca\"><span title=\"32\u00aa] : \">L\u00edmit de compres (no immobilitzats): 150.000 \u20ac<\/span><\/span><\/li>\n<\/ul>\n<p><span id=\"result_box\" class=\"\" lang=\"ca\"><span title=\"1. En actividades agr\u00edcolas, ganaderas o forestales el l\u00edmite ser\u00e1 de 250.000 euros. \">Aquests n<\/span><\/span><span id=\"result_box\" class=\"\" lang=\"ca\"><span title=\"Los nuevos l\u00edmites ya deber\u00edan haber entrado en vigor en 2016, pero a\u00f1o tras a\u00f1o este cambio se ha ido posponiendo, por lo que no ser\u00eda de extra\u00f1ar que los l\u00edmites actuales se volviesen a prorrogar hasta 2019 [Ley 48\/2015, art.\">ous l\u00edmits ja haurien d&#8217;haver entrat en vigor el 2016, per\u00f2 any rere any aquest canvi s&#8217;ha anat posposant, per la qual cosa no seria d&#8217;estranyar que els l\u00edmits actuals es tornessin a prorrogar fins al 2019, en quin cas us informarem. <\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<p>Cal recordar que<span id=\"result_box\" class=\"\" lang=\"ca\"> <span title=\"Recuerde que al computar estos l\u00edmites de ventas y compras deber\u00e1 tener en cuenta [LIRPF, art.\">en computar aquests l\u00edmits de vendes i compres s&#8217;ha de tenir en compte el seg\u00fcent:<\/span><\/span><\/p>\n<ul>\n<li><span id=\"result_box\" class=\"\" lang=\"ca\"><span title=\"o Si el c\u00f3nyuge, descendientes o ascendientes del empresario realizan su misma actividad (o una similar) de forma conjunta con \u00e9l, tambi\u00e9n deben computarse las ventas y compras de \u00e9stos. \">Si el c\u00f2njuge, descendents o ascendents de l&#8217;empresari realitzen la seva mateixa activitat (o una semblant) de forma conjunta amb ell, tamb\u00e9 han de computar-les vendes i compres d&#8217;aquests.<\/span><\/span><br \/>\n<span id=\"result_box\" class=\"\" lang=\"ca\"><\/span><\/li>\n<li><span id=\"result_box\" class=\"\" lang=\"ca\"><span title=\"o Si el empresario act\u00faa a trav\u00e9s de una sociedad civil o de una comunidad de bienes, deber\u00e1 computar las ventas y compras totales de dichas entidades. \">Si l&#8217;empresari actua a trav\u00e9s d&#8217;una societat civil o d&#8217;una comunitat de b\u00e9ns, haur\u00e0 de computar les vendes i compres totals d&#8217;aquestes entitats.<\/span><\/span><br \/>\n<span id=\"result_box\" class=\"\" lang=\"ca\"><\/span><\/li>\n<\/ul>\n<p><span id=\"result_box\" class=\"\" lang=\"ca\"><span title=\"Si finalmente se aplican los nuevos l\u00edmites, los empresarios afectados pueden aportar el negocio a una sociedad para conseguir ahorros fiscales.\">La conseq\u00fc\u00e8ncia de superar algun dels l\u00edmits seria passar al sistema d&#8217;estimaci\u00f3 directa per IRPF i tributar pel benefici segons l&#8217;escala general i, si \u00e9s el cas, al sistema d&#8217;Iva General.<\/span><\/span><span id=\"result_box\" class=\"\" lang=\"ca\"><span title=\"Si finalmente se aplican los nuevos l\u00edmites, los empresarios afectados pueden aportar el negocio a una sociedad para conseguir ahorros fiscales.\"><br \/>\nSi finalment s&#8217;apliquen els nous l\u00edmits, els empresaris afectats podrien\u00a0 aportar el negoci a una societat per aconseguir estalvis fiscals,\u00a0en quin cas s&#8217;hauria d&#8217;estudiar cada cas en particular.<\/span><\/span><\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_558042166.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-2860\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_558042166.jpg\" alt=\"\" width=\"600\" height=\"600\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 0972 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><\/em><\/span><\/p>\n<div id=\"gt-text-all\"><\/div>\n<div id=\"gt-form-c\">\n<form id=\"gt-form\" action=\"\/\" enctype=\"application\/x-www-form-urlencoded\" method=\"post\" name=\"text_form\"><\/form>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A no ser que es produ\u00eds un canvi normatiu en les properes setmanes, est\u00e0 previst que a partir de 2019 es redueixin els l\u00edmits per poder aplicar el r\u00e8gim d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF i el r\u00e8gim simplificat de l&#8217;IVA (els &#8220;m\u00f2duls&#8221;). En concret, els l\u00edmits de vendes i compres de l&#8217;any anterior que permetran seguir [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3333,"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":[1077,1078,1079],"class_list":["post-7633","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-limits-estar-a-moduls","tag-limits-moduls-2019","tag-moduls-iva-i-irpf"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A partir del 2019 m\u00e9s empreses quedaran excloses del sistema de m\u00f2duls. | 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\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A partir del 2019 m\u00e9s empreses quedaran excloses del sistema de m\u00f2duls. | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"A no ser que es produ\u00eds un canvi normatiu en les properes setmanes, est\u00e0 previst que a partir de 2019 es redueixin els l\u00edmits per poder aplicar el r\u00e8gim d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF i el r\u00e8gim simplificat de l&#8217;IVA (els &#8220;m\u00f2duls&#8221;). En concret, els l\u00edmits de vendes i compres de l&#8217;any anterior que permetran seguir [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2018-10-24T11:15:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_558042166.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"neorg_US\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:site\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"neorg_US\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/\"},\"author\":{\"name\":\"neorg_US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\"},\"headline\":\"A partir del 2019 m\u00e9s empreses quedaran excloses del sistema de m\u00f2duls.\",\"datePublished\":\"2018-10-24T11:15:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/\"},\"wordCount\":355,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2018\\\/08\\\/shutterstock_558042166.jpg\",\"keywords\":[\"l\u00edmits estar a m\u00f3duls\",\"l\u00edmits m\u00f3duls 2019\",\"m\u00f3duls IVA I IRPF\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Destacats\",\"Fiscal i comptable\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/\",\"name\":\"A partir del 2019 m\u00e9s empreses quedaran excloses del sistema de m\u00f2duls. | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2018\\\/08\\\/shutterstock_558042166.jpg\",\"datePublished\":\"2018-10-24T11:15:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2018\\\/08\\\/shutterstock_558042166.jpg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2018\\\/08\\\/shutterstock_558042166.jpg\",\"width\":600,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"A partir del 2019 m\u00e9s empreses quedaran excloses del sistema de m\u00f2duls.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"width\":200,\"height\":200,\"caption\":\"RM Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/rmassessors\",\"https:\\\/\\\/x.com\\\/RMAssessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/rm-assessors\\\/\",\"https:\\\/\\\/www.instagram.com\\\/rm_assessors\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\",\"name\":\"neorg_US\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"caption\":\"neorg_US\"},\"sameAs\":[\"https:\\\/\\\/www.rm-assessors.cat\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"A partir del 2019 m\u00e9s empreses quedaran excloses del sistema de m\u00f2duls. | RM Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/","og_locale":"en_US","og_type":"article","og_title":"A partir del 2019 m\u00e9s empreses quedaran excloses del sistema de m\u00f2duls. | RM Assessors","og_description":"A no ser que es produ\u00eds un canvi normatiu en les properes setmanes, est\u00e0 previst que a partir de 2019 es redueixin els l\u00edmits per poder aplicar el r\u00e8gim d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF i el r\u00e8gim simplificat de l&#8217;IVA (els &#8220;m\u00f2duls&#8221;). En concret, els l\u00edmits de vendes i compres de l&#8217;any anterior que permetran seguir [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2018-10-24T11:15:46+00:00","og_image":[{"width":600,"height":600,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_558042166.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 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/"},"author":{"name":"neorg_US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944"},"headline":"A partir del 2019 m\u00e9s empreses quedaran excloses del sistema de m\u00f2duls.","datePublished":"2018-10-24T11:15:46+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/"},"wordCount":355,"commentCount":0,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_558042166.jpg","keywords":["l\u00edmits estar a m\u00f3duls","l\u00edmits m\u00f3duls 2019","m\u00f3duls IVA I IRPF"],"articleSection":["Butllet\u00ed mensual","Destacats","Fiscal i comptable"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/","url":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/","name":"A partir del 2019 m\u00e9s empreses quedaran excloses del sistema de m\u00f2duls. | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_558042166.jpg","datePublished":"2018-10-24T11:15:46+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_558042166.jpg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_558042166.jpg","width":600,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/en\/a-partir-del-2019-mes-empreses-quedaran-excloses-del-sistema-de-moduls\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/en\/"},{"@type":"ListItem","position":2,"name":"A partir del 2019 m\u00e9s empreses quedaran excloses del sistema de m\u00f2duls."}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/en\/#website","url":"https:\/\/www.rm-assessors.cat\/en\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/en\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","width":200,"height":200,"caption":"RM Assessors"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/rmassessors","https:\/\/x.com\/RMAssessors","https:\/\/www.linkedin.com\/company\/rm-assessors\/","https:\/\/www.instagram.com\/rm_assessors\/"]},{"@type":"Person","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944","name":"neorg_US","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","caption":"neorg_US"},"sameAs":["https:\/\/www.rm-assessors.cat"]}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/7633","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/comments?post=7633"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/7633\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/3333"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=7633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=7633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=7633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}