{"id":6939,"date":"2022-12-05T19:11:19","date_gmt":"2022-12-05T18:11:19","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/publicats-els-moduls-d-estimacio-objectiva-de-l-irpf-i-regim-simplificat-de-l-iva-per-a-2023\/"},"modified":"2023-04-24T10:29:27","modified_gmt":"2023-04-24T08:29:27","slug":"publicats-els-moduls-d-estimacio-objectiva-de-l-irpf-i-regim-simplificat-de-l-iva-per-a-2023","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/publicats-els-moduls-d-estimacio-objectiva-de-l-irpf-i-regim-simplificat-de-l-iva-per-a-2023\/","title":{"rendered":"Publicats els m\u00f2duls d’estimaci\u00f3 objectiva de l’IRPF i r\u00e8gim simplificat de l’IVA per a 2023"},"content":{"rendered":"
Es mantenen per a l’exercici 2023 la quantia dels signes, \u00edndexs o m\u00f2duls, aix\u00ed com les instruccions d’aplicaci\u00f3. No obstant aix\u00f2, a conseq\u00fc\u00e8ncia de l’actual situaci\u00f3 econ\u00f2mica, s’augmenta la reducci\u00f3 general sobre el rendiment net de m\u00f2duls del 5 al 10% per al per\u00edode impositiu 2023 i al 15%, per al per\u00edode impositiu 2022. Aquesta mesura resulta aplicable a tots els contribuents que determinin el rendiment net de la seva activitat econ\u00f2mica conformement al m\u00e8tode d’estimaci\u00f3 objectiva de l’IRPF.<\/h5>\n
\n

S\u2019ha publicat la\u00a0Orden HFP\/1172\/2022<\/span><\/a><\/em> que aprova el m\u00f2duls que regiran en el sistema d\u2019estimaci\u00f3 objectiva per a determinar els rendiments nets de les empreses. Destaquem el seg\u00fcent:<\/p>\n

L\u00edmits de facturaci\u00f3 que permeten la inclusi\u00f3 en el sistema d\u2019estimaci\u00f3 objectiva<\/span><\/strong><\/h3>\n\n\n\n\n\n\n
Concepte (1)<\/strong><\/td>\nAny 2023<\/strong><\/td>\nA partir de 2024<\/strong><\/td>\n<\/tr>\n
Vendes totals<\/td>\n250.000<\/td>\n150.000 (2)<\/td>\n<\/tr>\n
Vendes a empresaris<\/td>\n125.000<\/td>\n75.000<\/td>\n<\/tr>\n
Compres (no immobilitzats)<\/td>\n250.000<\/td>\n150.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
    \n
  1. Volum d’operacions fetes l’any anterior.<\/em><\/li>\n
  2. En activitats agr\u00edcoles, ramaderes o forestals, el l\u00edmit \u00e9s de 250.000 euros.<\/em><\/li>\n<\/ol>\n

    IRPF:<\/strong><\/span><\/h3>\n
      \n
    • Es mantenen per a l’exercici 2023 la quantia dels signes, \u00edndexs o m\u00f2duls, aix\u00ed com les instruccions d’aplicaci\u00f3.<\/li>\n<\/ul>\n
        \n
      • S’augmenta la reducci\u00f3 general sobre el rendiment net de m\u00f2duls del 5 al 10% per al per\u00edode impositiu 2023 i al 15%, per al per\u00edode impositiu 2022.<\/li>\n<\/ul>\n

        IVA:<\/strong><\/span><\/h3>\n
          \n
        • Es mantenen per a 2023 els m\u00f2duls, aix\u00ed com les instruccions per a la seva aplicaci\u00f3, aplicables en el r\u00e8gim especial simplificat l’any immediat anterior.<\/li>\n<\/ul>\n

          Ren\u00fancia:<\/strong><\/span><\/h3>\n

          Es permet renunciar al r\u00e8gim de d\u2019estimaci\u00f3 objectiva i passar al r\u00e8gim d\u2019estimaci\u00f3 directa presentant\u00a0una declaraci\u00f3 censal al desembre o exercitant la ren\u00fancia t\u00e0cita en presentar la declaraci\u00f3 de\u00a0l’IVA del primer trimestre de 2023 en r\u00e8gim general (model 303) i el pagament fraccionat d’IRPF en r\u00e8gim d’estimaci\u00f3 directa (model 130).<\/p>\n

          IRPF en les activitats agr\u00edcoles i ramaderes:\u00a0<\/strong><\/span><\/h3>\n
            \n
          • S’estableix per als per\u00edodes impositius 2022 i 2023 que el rendiment net previ es pot minorar en el 35% del preu d’adquisici\u00f3 del gasoil agr\u00edcola i en el 15% del preu d’adquisici\u00f3 dels fertilitzants, en tots dos casos, necessaris per al desenvolupament d’aquestes activitats.<\/li>\n
          • Les modificacions que per a 2021 es van establir per als \u00edndexs correctors per pinsos adquirits a tercers i per cultius en terres de regadiu que utilitzin, a aquest efecte, energia el\u00e8ctrica. Aquestes modificacions tamb\u00e9 es van aplicar en el per\u00edode impositiu 2022.<\/li>\n
          • Es revisa per a l’exercici 2023 el tractament tributari dels ajuts directes desacoblats de la pol\u00edtica agr\u00e0ria comuna, de manera que la seva tributaci\u00f3 en proporci\u00f3 als ingressos dels seus cultius o explotacions es condiciona a l’obtenci\u00f3 d’un m\u00ednim d’ingressos en l’activitat diferents del del propi ajut directe.<\/li>\n<\/ul>\n

            \"\"<\/p>\n

            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.\u00a0<\/span><\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

            Es mantenen per a l’exercici 2023 la quantia dels signes, \u00edndexs o m\u00f2duls, aix\u00ed com les instruccions d’aplicaci\u00f3. No obstant aix\u00f2, a conseq\u00fc\u00e8ncia de l’actual situaci\u00f3 econ\u00f2mica, s’augmenta la reducci\u00f3 general sobre el rendiment net de m\u00f2duls del 5 al 10% per al per\u00edode impositiu 2023 i al 15%, per al per\u00edode impositiu 2022. Aquesta […]<\/p>\n","protected":false},"author":1,"featured_media":754,"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":[2369,2370,2371],"class_list":["post-6939","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","tag-estimacio-objectiva-impostos","tag-irpf-moduls-2023","tag-iva-moduls-2013"],"acf":[],"yoast_head":"\nPublicats els m\u00f2duls d'estimaci\u00f3 objectiva de l'IRPF i r\u00e8gim simplificat de l'IVA per a 2023 | 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\/publicats-els-moduls-d-estimacio-objectiva-de-l-irpf-i-regim-simplificat-de-l-iva-per-a-2023\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publicats els m\u00f2duls d'estimaci\u00f3 objectiva de l'IRPF i r\u00e8gim simplificat de l'IVA per a 2023 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Es mantenen per a l’exercici 2023 la quantia dels signes, \u00edndexs o m\u00f2duls, aix\u00ed com les instruccions d’aplicaci\u00f3. 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