{"id":11066,"date":"2023-12-28T19:32:33","date_gmt":"2023-12-28T17:32:33","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/noticies\/rm-assessors\/moduls-irpf-iva-per-a-2024\/"},"modified":"2023-12-28T19:32:33","modified_gmt":"2023-12-28T17:32:33","slug":"moduls-irpf-iva-per-a-2024","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/moduls-irpf-iva-per-a-2024\/","title":{"rendered":"M\u00f2duls IRPF\/IVA per a 2024"},"content":{"rendered":"<h5>En el BOE del dia 21 de desembre, s&#8217;ha publicat l&#8217;<a href=\"https:\/\/www.boe.es\/boe\/dias\/2023\/12\/21\/pdfs\/BOE-A-2023-25882.pdf\"><em><span style=\"color: #ff0000;\">Ordre HFP\/1359\/2023, de 19 de desembre<\/span><\/em><\/a>, per la qual es desenvolupen per a l&#8217;any 2024 el m\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF i el r\u00e8gim especial simplificat de l&#8217;IVA, que mant\u00e9 l&#8217;estructura de l&#8217;Ordre de m\u00f2duls per a 2023.<\/h5>\n<p>Destaquem el seg\u00fcent:<\/p>\n<h3>M<strong>\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF<\/strong>:<\/h3>\n<p><strong>M\u00f2duls sense canvis:<\/strong> Es mantenen per a l&#8217;exercici 2024 la quantia dels signes, \u00edndexs o m\u00f2duls, aix\u00ed com les instruccions d&#8217;aplicaci\u00f3 aplicables l&#8217;any 2023.<\/p>\n<p><strong>Es rebaixa del 10% al 5% la reducci\u00f3 general del rendiment net<\/strong>: El percentatge de reducci\u00f3 general del rendiment net de m\u00f2duls ser\u00e0 del 5% (10% en 2023) per a tots els contribuents que el determinin pel m\u00e8tode d&#8217;estimaci\u00f3 objectiva en 2024 (tant per a activitats agr\u00edcoles, ramaderes i forestals com per a la resta d&#8217;activitats) i s&#8217;assenyala, aix\u00ed mateix, que aquesta reducci\u00f3 es tindr\u00e0 en compte per a quantificar el rendiment net a l&#8217;efecte dels pagaments fraccionats.<\/p>\n<p><strong>Es mant\u00e9 la reducci\u00f3 dels \u00edndex de rendiment net aplicables en determinades activitats agr\u00edcoles<\/strong>:<\/p>\n<ul>\n<li>Ra\u00efm de taula (0,32).<\/li>\n<li>Flors i plantes ornamentals (0,32)<\/li>\n<li>Tabac (0,26).<\/li>\n<\/ul>\n<p><strong>Es mantenen les mesures excepcionals que permeten reduir el rendiment net previ de les activitats agr\u00edcoles i ramaderes:<\/strong><\/p>\n<ul>\n<li>35% del preu d&#8217;adquisici\u00f3 del gasoil agr\u00edcola necessari per al desenvolupament d&#8217;aquestes activitats, degudament documentat en les factures expedides amb motiu d&#8217;aquesta adquisici\u00f3.<\/li>\n<li>15% del preu d&#8217;adquisici\u00f3 dels fertilitzants necessaris per al desenvolupament d&#8217;aquestes activitats, degudament documentat en les factures expedides amb motiu d&#8217;aquesta adquisici\u00f3.<\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p>Les adquisicions s&#8217;han d&#8217;efectuar en l&#8217;exercici 2024, documentades en factures emeses en aquest per\u00edode.<\/p>\n<h3>R<strong>\u00e8gim simplificat de l&#8217;IVA<\/strong>:<\/h3>\n<p><strong>M\u00f2duls sense canvis:<\/strong> Es mant\u00e9 per a 2024 els m\u00f2duls, aix\u00ed com les instruccions per a la seva aplicaci\u00f3, aplicables en el r\u00e8gim especial simplificat l&#8217;any 2023.<\/p>\n<p><strong>Reducci\u00f3 per determinades activitats ramaderes, sense canvis:<\/strong> Es por reduir<strong>,<\/strong> com en anys anteriors, el percentatge aplicable per al c\u00e0lcul de la quota reportada per operacions corrents en el r\u00e8gim simplificat de l&#8217;IVA per a determinades activitats ramaderes afectades per crisis sectorials:<\/p>\n<ul>\n<li>Apicultura (0,070).<\/li>\n<li>Serveis de cria, guarda i engreixament d&#8217;ocells (0,06625).<\/li>\n<\/ul>\n<h3><strong>Ren\u00fancia<\/strong><\/h3>\n<p>El termini per a renunciar o revocar la ren\u00fancia a l&#8217;aplicaci\u00f3 del m\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF o al r\u00e8gim especial simplificat de l&#8217;IVA\u00a0 <strong>fins al 31 de desembre de 2023<\/strong>.<\/p>\n<p><strong>Recomanem als nostres clients fer un c\u00e0lcul del rendiment net que hauria de declarar si estigu\u00e9s en estimaci\u00f3 directa i, si li conv\u00e9 m\u00e9s, renunciar a m\u00f2duls, i, cas que interessi continuar en el sistema de m\u00f2duls vigilin el compliment dels l\u00edmits excloents en 2023 per no haver de passar a estimaci\u00f3 directa en 2024.<\/strong><\/p>\n<p>La renuncia es podr\u00e0 exercir:<\/p>\n<ul>\n<li>Presentant una declaraci\u00f3 censal fins el 2 de gener de 2024.<\/li>\n<li>De forma t\u00e0cita, presentant l&#8217;IVA del primer trimestre de 2024 en r\u00e8gim general (model 303) i el pagament fraccionat d&#8217;IRPF en r\u00e8gim d&#8217;estimaci\u00f3 directa (model 130).<\/li>\n<\/ul>\n<p><a href=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2019\/10\/shutterstock_1423064369-1.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-3765\" src=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2019\/10\/shutterstock_1423064369-1-300x199.jpg\" alt=\"\" width=\"300\" height=\"199\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_1423064369-1-300x199.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_1423064369-1-1024x680.jpg 1024w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_1423064369-1-768x510.jpg 768w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_1423064369-1-1536x1020.jpg 1536w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_1423064369-1-2048x1360.jpg 2048w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el BOE del dia 21 de desembre, s&#8217;ha publicat l&#8217;Ordre HFP\/1359\/2023, de 19 de desembre, per la qual es desenvolupen per a l&#8217;any 2024 el m\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF i el r\u00e8gim especial simplificat de l&#8217;IVA, que mant\u00e9 l&#8217;estructura de l&#8217;Ordre de m\u00f2duls per a 2023. Destaquem el seg\u00fcent: M\u00e8tode d&#8217;estimaci\u00f3 objectiva de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3340,"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],"tags":[2725,2726,2727],"class_list":["post-11066","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","tag-estimacio-objectiva-2024","tag-moduls-irpf-2024","tag-moduls-iva-2024"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\u00f2duls IRPF\/IVA per a 2024 | 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\/es\/moduls-irpf-iva-per-a-2024\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00f2duls IRPF\/IVA per a 2024 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"En el BOE del dia 21 de desembre, s&#8217;ha publicat l&#8217;Ordre HFP\/1359\/2023, de 19 de desembre, per la qual es desenvolupen per a l&#8217;any 2024 el m\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF i el r\u00e8gim especial simplificat de l&#8217;IVA, que mant\u00e9 l&#8217;estructura de l&#8217;Ordre de m\u00f2duls per a 2023. 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