{"id":26860,"date":"2024-12-12T09:49:32","date_gmt":"2024-12-12T08:49:32","guid":{"rendered":"https:\/\/pich.bnfix.com\/cambios-en-el-metodo-de-estimacion-objetiva-del-irpf-y-en-el-iva-para-2025-principales-novedades\/"},"modified":"2025-02-25T17:46:32","modified_gmt":"2025-02-25T16:46:32","slug":"cambios-en-el-metodo-de-estimacion-objetiva-del-irpf-y-en-el-iva-para-2025-principales-novedades","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/cambios-en-el-metodo-de-estimacion-objetiva-del-irpf-y-en-el-iva-para-2025-principales-novedades\/","title":{"rendered":"Canvis en el m\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF i en l&#8217;IVA per al 2025: novetats principals"},"content":{"rendered":"<section  class='av_textblock_section av-m7kpxq3a-bed21088ac2300cad9be127a34303f8f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">12 desembre, 2024<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-m4l2oq0c-824aaed5b29dba900ffc776c02c6f7bf '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Canvis en el m\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF i en l&#8217;IVA per al 2025: novetats principals<\/strong><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-m4l2q4t1-69ad4f98053db993cfca613462fca5e9 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  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-m4l2q4t1-69ad4f98053db993cfca613462fca5e9__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-26853 avia-img-lazy-loading-not-26853\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/12\/pexels-amina-filkins-5410119-autonomos-societarios-floristeria-comercio-baj-1500x430.jpg\" width=\"1500\" height=\"430\" title='pexels-amina-filkins-5410119 aut\u00f3nomos societarios florister\u00eda comercio baj' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-m4l2sg7k-2f97f96999315220f14c17ec8f96ebc7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>El Butllet\u00ed Oficial de l&#8217;Estat (BOE) va publicar el 30 de novembre l&#8217;Ordre HAC\/1347\/2024, que regula el m\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;impost sobre la renda de les persones f\u00edsiques (IRPF) i el r\u00e8gim especial simplificat de l&#8217;impost sobre el valor. Afegit (IVA) per a l&#8217;exercici 2025. Aquesta norma introdueix novetats importants i mant\u00e9 algunes mesures beneficioses per als contribuents. S\u00f3n les seg\u00fcents:<\/p>\n<ul>\n<li><strong>Manteniment dels signes, \u00edndexs o m\u00f2duls i reducci\u00f3 del rendiment net:<\/strong><\/li>\n<\/ul>\n<p>Per al proper exercici, es mantenen les quanties dels signes, \u00edndexs o m\u00f2duls que determinen el rendiment de les activitats econ\u00f2miques. Aix\u00ed mateix, es conserva la reducci\u00f3 del 5% sobre el rendiment net, una mesura que ja havia estat aplicada en exercicis anteriors.<\/p>\n<ul>\n<li><strong>Segregaci\u00f3 de l&#8217;\u00edndex de quota meritada per a olis d&#8217;oliva:<\/strong><\/li>\n<\/ul>\n<p>L&#8217;oli d&#8217;oliva, considerat producte de primera necessitat a l&#8217;\u00e0mbit de l&#8217;IVA, s&#8217;inclou ara com a activitat espec\u00edfica a l&#8217;\u00edndex de quota meritada per operacions corrents, adaptant-se a les necessitats del sector.<\/p>\n<ul>\n<li><strong>Actualitzaci\u00f3 de m\u00f2duls per la baixada de tipus impositius de l&#8217;IVA:<\/strong><\/li>\n<\/ul>\n<p>D&#8217;acord amb les reduccions de tipus impositius de l&#8217;IVA aprovades al llarg del 2024, s&#8217;han revisat determinats m\u00f2duls per reflectir aquests canvis i ajustar-se a les condicions del mercat actual.<\/p>\n<ul>\n<li><strong>Reducci\u00f3 del 25% per a activitats en zones afectades per la DANA<\/strong>:<\/li>\n<\/ul>\n<p>S&#8217;hi incorpora una reducci\u00f3 del 25% sobre el rendiment net dels m\u00f2duls i l&#8217;import de les quotes meritades per operacions corrents per a aquelles activitats econ\u00f2miques desenvolupades en termes municipals afectats per la DANA. Aquesta mesura, prevista tamb\u00e9 per al 2024, refor\u00e7a el suport als contribuents que operen en \u00e0rees greument afectades per fen\u00f2mens clim\u00e0tics adversos.<\/p>\n<p><strong>Adjuntem a continuaci\u00f3 el llistat d&#8217;activitats compreses en l&#8217;estimaci\u00f3 objectiva i els recordem que han de parar atenci\u00f3 al llistat i comprovar que la seva activitat coincideix amb la descrita en la llista.<\/strong><\/p>\n<\/div><\/section>\n<div  class='hr av-1j3br3g-ccd7532292d645640dbded95f8bf3221 hr-default  avia-builder-el-4  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-m4lfloa2-49c51e00bcee5bee749c1b53dc495afa-wrap avia-button-center  avia-builder-el-5  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/12\/Actividades-Modulos.pdf'  class='avia-button av-m4lfloa2-49c51e00bcee5bee749c1b53dc495afa av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Llista d\u2019activitats compresa en els m\u00f2duls \"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue822' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Llista d\u2019activitats compresa en els m\u00f2duls <\/span><\/a><\/div>\n<div  class='hr av-105x58s-2558b45f69e564af7cd302396a43aa55 hr-default  avia-builder-el-6  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-m4lfl3pc-d28d65228846906f2168e2dae18e57c0 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Per a m\u00e9s informaci\u00f3 sobre el tema, no dubteu a posar-vos en contacte amb nosaltres trucant al 93.301.20.22 o escrivint a alba.pich@pich.bnfix.com<\/p>\n<\/div><\/section>\n<div  class='flex_column av-o6zll0-e82334c5dab6792d3d43943e3c882939 av_one_fifth  avia-builder-el-8  el_after_av_textblock  el_before_av_hr  first flex_column_div  column-top-margin'     ><section  class='avia-team-member av-lc7ifwtc-5421d1947c8305bc739e937bf6e1911f  avia-builder-el-9  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-17377 avia-img-lazy-loading-not-17377 avia_image avia_image_team' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-300x300.jpg\" alt='Alba Pich'  itemprop=\"image\"   height=\"300\" width=\"300\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-300x300.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-1030x1030.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-80x80.jpg 80w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-768x768.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-36x36.jpg 36w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-180x180.jpg 180w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-310x310.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-120x120.jpg 120w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-450x450.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-200x200.jpg 200w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn.jpg 1446w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><div class=\"team-social\"><div class=\"team-social-inner\"><span class='hidden av_member_url_markup linkedin'  itemprop=\"url\" >https:\/\/www.linkedin.com\/in\/alba-pich\/<\/span><a href='https:\/\/www.linkedin.com\/in\/alba-pich\/' class='avia-team-icon av-w3mqoe-ecd4b55eead0770371017fe59279f7a8 linkedin avia-iconfont avia-font-entypo-fontello' rel='v:url' data-avia-tooltip=\"Alba Pich Linkedin\" target='_blank' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello' ><\/a><\/div><\/div><\/div><h3 class='team-member-name '  itemprop=\"name\" >Alba Pich<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >alba.pich@pich.bnfix.com<\/div><div class='team-member-description '  itemprop=\"description\" ><p>Economista<br \/>\n\u00c1rea Fiscal<br \/>\nBNFIX PICH TAX LEGAL<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n<div  class='hr av-wtw5os-58b395b158322272c9129fe4d3a53ca9 hr-default  avia-builder-el-10  el_after_av_one_fifth  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-m4lfke6o-ff03e85133bf320cc6975c6e7e6088d7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Imatge d&#8217;Amina Filkins per a Pexels<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":26872,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,2],"tags":[1283,467,468,1284],"class_list":["post-26860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion","tag-estimacion-objetiva-ca","tag-iva","tag-iva-ca","tag-modulos-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26860","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=26860"}],"version-history":[{"count":21,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26860\/revisions"}],"predecessor-version":[{"id":26862,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26860\/revisions\/26862"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/26872"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=26860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=26860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=26860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}