{"id":561,"date":"2015-02-06T13:16:48","date_gmt":"2015-02-06T11:16:48","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/millores-en-la-prestacio-datur-o-cessament-dactivitat-dels-treballadors-autonoms\/"},"modified":"2015-02-06T13:16:48","modified_gmt":"2015-02-06T11:16:48","slug":"millores-en-la-prestacio-datur-o-cessament-dactivitat-dels-treballadors-autonoms","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/millores-en-la-prestacio-datur-o-cessament-dactivitat-dels-treballadors-autonoms\/","title":{"rendered":"\u201cMILLORES EN LA PRESTACI\u00d3 D\u2019ATUR O CESSAMENT D\u2019ACTIVITAT DELS TREBALLADORS AUT\u00d2NOMS\u201d"},"content":{"rendered":"

 <\/p>\n

La llei 35\/2014<\/a> ha modificat amb efectes des del dia 1 de gener del 2015 la prestaci\u00f3 de cessament d\u2019activitat dels treballadors aut\u00f2noms. Destaquem el seg\u00fcent:<\/p>\n

Suavitzaci\u00f3 dels requisits per acreditar el cessament de l\u2019activitat<\/span><\/strong>:<\/span><\/p><\/blockquote>\n

* Per acreditar el cessament d’activitat nom\u00e9s ser\u00e0 necessari al\u00b7legar un 10% de p\u00e8rdues anuals i els qui tributin pel sistema de m\u00f2duls sols hauran d\u2019acreditar un 10% menys d\u2019ingressos que de despeses.<\/p>\n

\n

Fins ara s\u2019exigia acreditar una reducci\u00f3 del 30% dels ingressos en un any complet o superiors al 20% en dos anys consecutius i complets.<\/em><\/p>\n<\/blockquote>\n

* Les execucions judicials o administratives seran suficients per justificar el cessament d’activitat en cas que l\u2019import de l\u2019execuci\u00f3 superi el 30% dels ingressos anuals.<\/p>\n

* S\u2019admet la transmissi\u00f3 de l\u2019establiment per justificar el tancament de l\u2019activitat.<\/p>\n

\n

Fins ara s\u2019exigia el tancament de l’activitat.
\n<\/em><\/p>\n<\/blockquote>\n

* La p\u00e8rdua de la llic\u00e8ncia d\u2019activitat es suficient per justificar el tancament de l\u2019activitat excepte en el cas que la p\u00e8rdua de la llic\u00e8ncia estigui motivada per una infracci\u00f3 penal.<\/p>\n

\n

Fins ara s\u2019exigia que p\u00e8rdua de llic\u00e8ncia d’activitat no estigu\u00e9s motivada per incompliments contractuals o per la comissi\u00f3 d’infraccions, faltes administratives o delictes imputables a l’aut\u00f2nom sol\u00b7licitant.<\/em><\/p>\n<\/blockquote>\n

* En el cas de directius de societats s\u2019entendr\u00e0 produ\u00eft el cessament d\u2019activitat quan cessin involunt\u00e0riament en el c\u00e0rrec de conseller o d\u2019administrador de la societat o en la prestaci\u00f3 de serveis a la societat, i la societat hagi incorregut en p\u00e8rdues en els termes previstos en la Llei 32\/2010, o b\u00e9 hagi disminu\u00eft el seu patrimoni net per sota de les dues terceres parts de la xifra del capital social.<\/p>\n

Es permet cotitzar per la cobertura de cessament d\u2019activitat sense haver-ho de fer obligat\u00f2riament per la de conting\u00e8ncies professionals.<\/strong><\/p><\/blockquote>\n

Fins ara s\u2019havia de cotitzar conjuntament per cessament d\u2019activitat i per conting\u00e8ncies professionals.<\/em><\/p>\n

Es mant\u00e9 el car\u00e0cter voluntari d\u2019aquesta cobertura de cessament d\u2019activitat i el tipus de cotitzaci\u00f3.<\/strong> La opci\u00f3 per la cobertura o ren\u00fancia s\u2019ha de manifestar en el moment de l\u2019alta o, posteriorment, abans del dia 1 d\u2019octubre de cada any<\/span> per que surtin efectes des de l\u20191 de gener seg\u00fcent.<\/p>\n

El tipus de cotitzaci\u00f3 actual del 2,2% es mant\u00e9 invariable pel 2015<\/strong><\/p><\/blockquote>\n

Es preveu una modificaci\u00f3 del tipus de cotitzaci\u00f3 pel 2016.<\/em><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

  La llei 35\/2014 ha modificat amb efectes des del dia 1 de gener del 2015 la prestaci\u00f3 de cessament d\u2019activitat dels treballadors aut\u00f2noms. Destaquem el seg\u00fcent: Suavitzaci\u00f3 dels requisits per acreditar el cessament de l\u2019activitat: * Per acreditar el cessament d’activitat nom\u00e9s ser\u00e0 necessari al\u00b7legar un 10% de p\u00e8rdues anuals i els qui tributin […]<\/p>\n","protected":false},"author":1,"featured_media":416,"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":[21,11],"tags":[102,103,104],"class_list":["post-561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-laboral","tag-atur-treballadors-autonoms","tag-cessament-activitat-autonoms","tag-prestacio-cessament-activitat"],"acf":[],"yoast_head":"\n\u201cMILLORES EN LA PRESTACI\u00d3 D\u2019ATUR O CESSAMENT D\u2019ACTIVITAT DELS TREBALLADORS AUT\u00d2NOMS\u201d | 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\/millores-en-la-prestacio-datur-o-cessament-dactivitat-dels-treballadors-autonoms\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u201cMILLORES EN LA PRESTACI\u00d3 D\u2019ATUR O CESSAMENT D\u2019ACTIVITAT DELS TREBALLADORS AUT\u00d2NOMS\u201d | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"  La llei 35\/2014 ha modificat amb efectes des del dia 1 de gener del 2015 la prestaci\u00f3 de cessament d\u2019activitat dels treballadors aut\u00f2noms. 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