{"id":9331,"date":"2025-04-01T09:00:00","date_gmt":"2025-04-01T07:00:00","guid":{"rendered":"https:\/\/grupsisquella.com\/?p=9331"},"modified":"2025-04-24T12:18:06","modified_gmt":"2025-04-24T10:18:06","slug":"hisenda-aclareix-que-els-limits-de-moduls-irpf-iva-per-a-2025-son-els-mateixos-de-2024","status":"publish","type":"post","link":"https:\/\/grupsisquella.com\/ca\/2025\/04\/01\/hisenda-aclareix-que-els-limits-de-moduls-irpf-iva-per-a-2025-son-els-mateixos-de-2024\/","title":{"rendered":"Hisenda aclareix que els l\u00edmits de m\u00f2duls IRPF\/IVA per a 2025 s\u00f3n els mateixos de 2024"},"content":{"rendered":"\n

La Direcci\u00f3 General de Tributs (DGT), a trav\u00e9s de l’Ag\u00e8ncia Estatal d’Administraci\u00f3 Tribut\u00e0ria (AEAT), ha confirmat que en 2025 es mantenen els mateixos l\u00edmits excloents per a l’aplicaci\u00f3 del m\u00e8tode d’estimaci\u00f3 objectiva de l’IRPF i dels r\u00e8gims simplificat i especial d’agricultura, ramaderia i pesca (REAGP) de l’IVA que han estat en vigor des de l’any 2016.<\/p>\n\n\n\n

Aquest aclariment \u00e9s especialment rellevant despr\u00e9s de la incertesa generada pel Reial decret llei 9\/2024, de 23 de desembre, que prorrogava oficialment aquestes magnituds, per\u00f2 que va ser derogat perqu\u00e8 no va ser convalidat pel Congr\u00e9s dels Diputats (Resoluci\u00f3 publicada en el BOE de 23 de gener de 2025).<\/p>\n\n\n\n

M\u00d2DULS (IRPF 2025)<\/strong><\/p>\n\n\n\n

En la seva Nota sobre els efectes, en l’\u00e0mbit de l’IRPF, del Reial decret llei 9\/2024<\/a>, publicada el 21 de mar\u00e7 de 2025, l’AEAT, seguint el criteri interpretatiu de la DGT, aclareix que els contribuents que van iniciar 2025 sota el m\u00e8tode d’estimaci\u00f3 objectiva poden continuar en el mateix r\u00e8gim<\/strong> durant tot l’exercici, malgrat la derogaci\u00f3 sobrevinguda del RDL.<\/p>\n\n\n\n

Segons l’an\u00e0lisi de la mateixa Direcci\u00f3 General de Tributs:<\/p>\n\n\n\n

“l’exclusi\u00f3 <\/em>[del m\u00e8tode d’estimaci\u00f3 objectiva] produir\u00e0 efectes des de l’inici de l’any immediat posterior a aquell en qu\u00e8 es produeixi aquesta circumst\u00e0ncia<\/em>“, conforme a l’article 34.1 del Reial decret 439\/2007, Reglament de l’IRPF.<\/p>\n\n\n\n

Aix\u00f2 implica que, encara que la norma habilitant va ser derogada el 22 de gener de 2025<\/strong>, en haver-se iniciat l’exercici sobre la seva base, els efectes pr\u00e0ctics d’una eventual exclusi\u00f3 no s’aplicarien fins a l’exercici 2026<\/strong>, en aplicaci\u00f3 del principi de seguretat jur\u00eddica.<\/p>\n\n\n\n

I qu\u00e8 succeeix en l’IVA?<\/strong><\/p>\n\n\n\n

La publicaci\u00f3 de l’anterior Nota va generar tamb\u00e9 dubtes sobre l’aplicaci\u00f3 del r\u00e8gim simplificat de l’IVA i el REAGP<\/strong>. En conseq\u00fc\u00e8ncia, l’AEAT ha em\u00e8s un segon aclariment<\/a> amb data 24 de mar\u00e7, aplicant el mateix criteri interpretatiu: els l\u00edmits excloents vigents entre 2016 i 2024 es mantindran tamb\u00e9 en 2025 per a tots dos r\u00e8gims<\/strong>.<\/p>\n\n\n\n

Aquesta confirmaci\u00f3 \u00e9s de gran import\u00e0ncia per a aut\u00f2noms del sector agr\u00edcola, ramader, pesquer i petits empresaris acollits al r\u00e8gim simplificat, els qui a partir d’abril efectuaran el primer pagament fraccionat de l’exercici 2025<\/strong>.<\/p>\n\n\n\n

Es poden posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que puguin tenir sobre aquesta q\u00fcesti\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"

La Direcci\u00f3 General de Tributs (DGT), a trav\u00e9s de l’Ag\u00e8ncia Estatal d’Administraci\u00f3 Tribut\u00e0ria (AEAT), ha confirmat que en 2025 es mantenen els mateixos l\u00edmits excloents per a l’aplicaci\u00f3 del m\u00e8tode d’estimaci\u00f3 objectiva de l’IRPF i dels r\u00e8gims simplificat i especial d’agricultura, ramaderia i pesca (REAGP) de l’IVA que han estat en vigor des de l’any…<\/p>\n","protected":false},"author":1,"featured_media":9332,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_joinchat":[],"footnotes":""},"categories":[20],"tags":[],"class_list":["post-9331","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general-ca-2","category-20","description-off"],"aioseo_notices":[],"yoast_head":"\nHisenda aclareix que els l\u00edmits de m\u00f2duls IRPF\/IVA per a 2025 s\u00f3n els mateixos de 2024 - 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