{"id":5290,"date":"2020-12-28T20:12:52","date_gmt":"2020-12-28T18:12:52","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/incentius-fiscals-a-lhostaleria-i-al-comerc-altres-modificacions-en-materia-tributaria\/"},"modified":"2020-12-28T20:12:52","modified_gmt":"2020-12-28T18:12:52","slug":"incentius-fiscals-a-lhostaleria-i-al-comerc-altres-modificacions-en-materia-tributaria","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/incentius-fiscals-a-lhostaleria-i-al-comerc-altres-modificacions-en-materia-tributaria\/","title":{"rendered":"Incentius fiscals a l&#8217;hostaleria i al comer\u00e7. Altres modificacions en mat\u00e8ria tribut\u00e0ria"},"content":{"rendered":"<h3>Assessoria fiscal. Noves mesures fiscals en favor de l&#8217;hostaleria i el comer\u00e7 per combatre la crisi derivada de la Covid-19: Flexibilitzaci\u00f3 dels deutes tributaris; novetats en IVA i IRPF; incentius per a fomentar la rebaixa de la renda dels locals de negoci.<\/h3>\n<p>En el BOE del dia 23 de desembre, s&#8217;ha publicat el <em><a href=\"https:\/\/www.boe.es\/boe\/dias\/2020\/12\/23\/pdfs\/BOE-A-2020-16823.pdf\">Reial decret llei 35\/2020, de 22 de desembre<\/a><\/em> (amb entrada en vigor el dia 24 de desembre), que recull aquelles i altres mesures. Resumim a continuaci\u00f3 les mesures referents a l&#8217;\u00e0mbit tributari:<\/p>\n<h3 style=\"text-align: center;\">Ajornament de deutes tributaris sense garanties<\/h3>\n<p>&nbsp;<\/p>\n<p><strong>Deutes tributaris que es permet ajornar:<\/strong><\/p>\n<ul>\n<li>Deutes en per\u00edode voluntari o executiu, de quantia inferior a 30.000 euros<strong><br \/>\n<\/strong><\/li>\n<li>Compr\u00e8n les liquidacions i autoliquidacions amb termini d&#8217;ingr\u00e9s entre els dies 1 d&#8217;abril i 30 d&#8217;abril del 2021, incl\u00f2s les que corresponguin a retencions, IVA i pagaments a compte de IRPF i Impost de societats.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Durada de l&#8217;ajornament<\/strong>: 6 mesos.<\/p>\n<p><strong>Requisits del deutor<\/strong>: El deutor ha de ser persona f\u00edsica, jur\u00eddica o entitat amb un volum d&#8217;operacions no superior a 6.010.121,04 euros l&#8217;any 2020.<\/p>\n<p><strong>Interessos<\/strong>: No es reportaran interessos de demora durant els primers 3 mesos de l&#8217;ajornament.<\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: center;\"><strong>M\u00f2duls IRPF\/IVA<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p><strong>Reducci\u00f3 del rendiment net del 2020 en el m\u00e8tode d&#8217;estimaci\u00f3 objectiva en l&#8217;IRPF i de la quota reportada per operacions corrents del r\u00e8gim simplificat de l&#8217;IVA<\/strong><\/p>\n<ul>\n<li>La reducci\u00f3 del 5% del rendiment net, passa a ser del 20% amb car\u00e0cter general i de fins al 35% per a activitats vinculades al sector tur\u00edstic, l&#8217;hostaleria i el comer\u00e7.<\/li>\n<\/ul>\n<ul>\n<li>El nou import de la reducci\u00f3 es tindr\u00e0 en compte en el quart pagament fraccionat del 2020 i\u00a0 primer pagament fraccionat del 2021, en l&#8217;IRPF i en el c\u00e0lcul de l&#8217;ingr\u00e9s a compte de la primera quota trimestral del 2021 en l&#8217;IVA.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Reducci\u00f3 del nombre de per\u00edodes impositius afectats per la ren\u00fancia al m\u00e8tode d&#8217;estimaci\u00f3 objectiva en l&#8217;IRPF corresponent als exercicis 2020 i 2021.<\/strong><\/p>\n<ul>\n<li>S&#8217;elimina la vinculaci\u00f3 obligat\u00f2ria de la ren\u00fancia durant 3 anys. La ren\u00fancia a l&#8217;estimaci\u00f3 objectiva per a l&#8217;exercici 2021, no impedir\u00e0 tornar a a aplicar aquest m\u00e8tode en el 2022.<\/li>\n<li>Els\u00a0 contribuents que hi varen renunciar de forma expressa o t\u00e0cita per a l&#8217;exercici 2020 podran tornar a aplicar el m\u00e8tode d&#8217;estimaci\u00f3 objectiva en els exercicis 2021 o 2022.<\/li>\n<li>La ren\u00fancia i revocaci\u00f3 prevista per al m\u00e8tode d&#8217;estimaci\u00f3 objectiva en l&#8217;IRPF tindr\u00e0 els mateixos efectes respecte dels r\u00e8gims especials de l&#8217;IVA.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Incid\u00e8ncia dels estats d&#8217;alarma decretats en 2020 en la determinaci\u00f3 del rendiment anual per estimaci\u00f3 objectiva de l&#8217;IRPF i de la quota en el r\u00e8gim especial simplificat de l&#8217;IVA en aquest per\u00edode<\/strong><\/p>\n<ul>\n<li>No es computaran com a per\u00edode d&#8217;activitat els dies en qu\u00e8 va estar declarat l&#8217;estat d&#8217;alarma en el primer semestre de 2020, ni els del segon semestre de 2020 en els quals, estant declarat o no l&#8217;estat d&#8217;alarma, l&#8217;exercici efectiu de l&#8217;activitat econ\u00f2mica s&#8217;hagu\u00e9s vist suspesa com a conseq\u00fc\u00e8ncia de les mesures adoptades per l&#8217;autoritat competent pel coronavirus.<\/li>\n<li>Aquests dies tampoc es tindran en compte de cara a la quantificaci\u00f3 del pagament fraccionat corresponent al quart trimestre de 2020.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Terminis de ren\u00fancies i revocacions:<\/strong><\/p>\n<ul>\n<li>El termini per renunciar i revocar l&#8217;aplicaci\u00f3 del m\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF i del regim simplificat de l&#8217;IVA per a 2021 s&#8217;amplia des del\u00a024 de desembre de 2020 fins al 31 de gener de 2021.<\/li>\n<li>Les ren\u00fancies i revocacions presentades per a l&#8217;any 2021 en el mes de desembre de 2020, s&#8217;entendran presentades en per\u00edode h\u00e0bil, no obstant aix\u00f2, es podran\u00a0modificar des del 24 de desembre de 2020 fins al 31 de gener de 2021.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: center;\"><strong>Deducci\u00f3 per lloguer de locals en l&#8217;IRPF 2021. Arrendadors, persones f\u00edsiques<br \/>\n<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p><strong>Reducci\u00f3 com a despesa de les rebaixes acordades de forma volunt\u00e0ria<\/strong>: Afecta els locals arrendats per activitats vinculades al sector tur\u00edstic, l&#8217;hostaleria i el comer\u00e7 i que volunt\u00e0riament acordin rebaixes en la renda corresponent als mesos de gener, febrer i mar\u00e7 de 2021. Els arrendadors podran computar com a despesa dedu\u00efble la quantia de la rebaixa de la renda acordada durant aquests mesos.<\/p>\n<p><strong>Requisit<\/strong>: L&#8217;arrendador haur\u00e0 d&#8217;informar separadament en la seva declaraci\u00f3 de IRPF l&#8217;import de la despesa dedu\u00efble a qu\u00e8 es refereix el par\u00e0graf anterior per aquest incentiu, consignant aix\u00ed mateix el NIF de l&#8217;arrendatari la renda del qual s&#8217;hagu\u00e9s rebaixat.<\/p>\n<p><strong>No aplicaci\u00f3 en cas de compensaci\u00f3 posterior<\/strong>: Aquesta deducci\u00f3 no ser\u00e0 aplicable en els seg\u00fcents casos:<\/p>\n<ul>\n<li>Quan la rebaixa en la renda es compensi amb posterioritat per l&#8217;arrendatari mitjan\u00e7ant increments en les rendes posteriors o altres prestacions<\/li>\n<li>Quan els arrendataris siguin una persona o entitat vinculada amb l&#8217;arrendador en el sentit de l&#8217;art. 18 de la Llei de l&#8217;impost sobre societats o que hi estiguin units per vincles de parentiu, incl\u00f2s el c\u00f2njuge, en l\u00ednia directa o col\u00b7lateral, consangu\u00ednia o per afinitat fins al segon grau inclusivament.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: center;\"><strong>Altres mesures<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p><strong>Dedu\u00efbilitat de p\u00e8rdues per deterioraci\u00f3 dels cr\u00e8dits derivades de les possibles insolv\u00e8ncies de deutors en empreses de redu\u00efda dimensi\u00f3 en els per\u00edodes impositius que s&#8217;inici\u00efn en 2020 i 2021: <\/strong>Els 6 mesos que s&#8217;exigeix que hagin transcorregut entre el venciment de l&#8217;obligaci\u00f3 i la meritaci\u00f3 de l&#8217;impost es redueixen a 3 mesos<\/p>\n<p><strong>Reducci\u00f3 del termini perqu\u00e8 les quantitats degudes pels arrendataris tinguin la consideraci\u00f3 de saldo de dubt\u00f3s cobrament: <\/strong>Com en el cas anterior, els 6 mesos que s&#8217;exigeix que hagin transcorregut entre el venciment de l&#8217;obligaci\u00f3 i la meritaci\u00f3 de l&#8217;impost es redueixen a 3 mesos<strong><br \/>\n<\/strong><\/p>\n<p><strong>Exempci\u00f3 de menjador d&#8217;empresa aplicable en cas de teletreball: <\/strong>L&#8217;exempci\u00f3 prevista per a les retribucions en esp\u00e8cie derivades de f\u00f3rmules indirectes de prestaci\u00f3 del servei de menjador d&#8217;empresa, resulta tamb\u00e9 d&#8217;aplicaci\u00f3 en el cas de la feina a dist\u00e0ncia o no presencial.<\/p>\n<p><strong>IVA de les vacunes i proves diagn\u00f2stiques COVID-19: <\/strong>S&#8217;estableix un IVA del 0%\u00a0amb efectes des del 24 de desembre de 2020 fins a 31 de desembre de 2022.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors3_33682161.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-811\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors3_33682161.jpg\" alt=\"\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors3_33682161.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors3_33682161-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><strong><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em> <\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assessoria fiscal. Noves mesures fiscals en favor de l&#8217;hostaleria i el comer\u00e7 per combatre la crisi derivada de la Covid-19: Flexibilitzaci\u00f3 dels deutes tributaris; novetats en IVA i IRPF; incentius per a fomentar la rebaixa de la renda dels locals de negoci. En el BOE del dia 23 de desembre, s&#8217;ha publicat el Reial decret [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3317,"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":[658,1857,1858],"class_list":["post-5290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-ajornament-deutes-tributaris","tag-deduccio-lloguer-locals","tag-moduls-irpf-iva"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Incentius fiscals a l&#039;hostaleria i al comer\u00e7. 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