{"id":23958,"date":"2024-01-29T14:37:59","date_gmt":"2024-01-29T13:37:59","guid":{"rendered":"https:\/\/pich.bnfix.com\/porroga-de-la-tarifa-plana-para-los-autonomos-que-se-dieron-de-alta-en-enero-de-2023-y-con-ingresos-no-superiores-al-smi\/"},"modified":"2024-01-29T14:41:34","modified_gmt":"2024-01-29T13:41:34","slug":"porroga-de-la-tarifa-plana-para-los-autonomos-que-se-dieron-de-alta-en-enero-de-2023-y-con-ingresos-no-superiores-al-smi","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/porroga-de-la-tarifa-plana-para-los-autonomos-que-se-dieron-de-alta-en-enero-de-2023-y-con-ingresos-no-superiores-al-smi\/","title":{"rendered":"Pr\u00f2rroga de la tarifa plana pels aut\u00f2noms que es van donar d&#8217;alta el gener del 2023 i amb ingressos no superiors a l&#8217;SMI"},"content":{"rendered":"<section  class='av_textblock_section av-lryyrdw0-3c99ced5e4ea562b36b969e551859cdb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Pr\u00f2rroga de la tarifa plana pels aut\u00f2noms que es van donar d&#8217;alta el gener del 2023 i amb ingressos no superiors a l&#8217;SMI<\/strong><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-lryyusx7-83480ff3648acfd155f9bd8bc2a1d14b avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-1  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-lryyusx7-83480ff3648acfd155f9bd8bc2a1d14b__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-23949 avia-img-lazy-loading-not-23949\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/pexels-andrea-piacquadio-3817785_autonomo_taller-scaled-e1706535341478-1500x430.jpg\" width=\"1500\" height=\"430\" title='Pr\u00f3rroga de la tarifa plana para los aut\u00f3nomos que s dieron de alta en enero de 2023' alt='Joven trabajando en un taller'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-lryyyevg-88059c9a5c0b8d3241bd60d6b03bbb05 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>A partir de l&#8217;entrada en vigor del nou article 38 ter de la Llei 20\/2007 d&#8217;11 de juliol, els treballadors aut\u00f2noms que es van donar d&#8217;alta el gener de 2023 amb dret a la tarifa plana mensual de 80 euros poden sol\u00b7licitar una pr\u00f2rroga de aquesta tarifa plana mensual per als 12 mesos seg\u00fcents, sempre que els seus ingressos nets estimats no superin el salari m\u00ednim interprofessional anual.<\/p>\n<p>La sol\u00b7licitud de pr\u00f2rroga de 12 mesos addicionals s&#8217;ha de fer abans que finalitzi el primer per\u00edode de 12 mesos de la tarifa plana inicial. El treballador aut\u00f2nom presentar\u00e0 aquesta sol\u00b7licitud expressament, adjuntant una declaraci\u00f3 sobre els ingressos nets que preveu obtenir, que han de ser inferiors al salari m\u00ednim interprofessional anual vigent.<\/p>\n<p>En general, els aut\u00f2noms que van gaudir de la tarifa plana despr\u00e9s de l&#8217;1 de gener del 2023 podran sol\u00b7licitar una pr\u00f2rroga de 12 mesos addicionals.<\/p>\n<p>No obstant aix\u00f2, si el treballador aut\u00f2nom compta amb un reconeixement de discapacitat igual o superior al 33%, o si t\u00e9 la condici\u00f3 de v\u00edctima de viol\u00e8ncia de g\u00e8nere o v\u00edctima de terrorisme, podr\u00e0 sol\u00b7licitar una pr\u00f2rroga de fins a 36 mesos addicionals a la tarifa plana.<\/p>\n<p>\ud83d\udcf8 Imatge d&#8217;Andrea Piacquadio per a Pexels<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-153p0cf-dff87d5d653508d8011a5405a3d675c1\">\n.flex_column.av-153p0cf-dff87d5d653508d8011a5405a3d675c1{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-153p0cf-dff87d5d653508d8011a5405a3d675c1 av_one_fifth  avia-builder-el-3  el_after_av_textblock  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='avia-team-member av-lefldiqj-dd355170d2691626e8f104814a96578f  avia-builder-el-4  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-18919 avia-img-lazy-loading-not-18919 avia_image avia_image_team' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2023\/02\/montse_bn.jpg\" alt='Montse Teruel'  itemprop=\"image\"   height=\"971\" width=\"800\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2023\/02\/montse_bn.jpg 800w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2023\/02\/montse_bn-247x300.jpg 247w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2023\/02\/montse_bn-768x932.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2023\/02\/montse_bn-255x310.jpg 255w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2023\/02\/montse_bn-450x546.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2023\/02\/montse_bn-165x200.jpg 165w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><div class=\"team-social\"><div class=\"team-social-inner\"><span class='hidden av_member_url_markup linkedin'  itemprop=\"url\" >https:\/\/www.linkedin.com\/in\/montse-teruel-marine-65ba9a166\/?originalSubdomain=es<\/span><a href='https:\/\/www.linkedin.com\/in\/montse-teruel-marine-65ba9a166\/?originalSubdomain=es' class='avia-team-icon av-2jxqe7-e68aa756642df713ab3074e5b0070e3a linkedin avia-iconfont avia-font-entypo-fontello' rel='v:url' data-avia-tooltip=\"Linked in Montse Teruel\" target='_blank' data-av_icon='\ue8fd' data-av_iconfont='entypo-fontello' ><\/a><\/div><\/div><\/div><h3 class='team-member-name '  itemprop=\"name\" >Montse Teruel<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >montse.teruel@pich.bnfix.com<\/div><div class='team-member-description '  itemprop=\"description\" ><p>\u00c1rea Laboral<br \/>\nBNFIX PICH TAX LEGAL<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":23950,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157],"tags":[179,158,590,706,470],"class_list":["post-23958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","tag-derecho-laboral-ca","tag-laboral-ca","tag-smi-ca-2","tag-smi-ca-3","tag-tarifa-plana"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/23958","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=23958"}],"version-history":[{"count":3,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/23958\/revisions"}],"predecessor-version":[{"id":23960,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/23958\/revisions\/23960"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/23950"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=23958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=23958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=23958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}