{"id":2775,"date":"2020-04-22T00:00:00","date_gmt":"2020-04-22T00:00:00","guid":{"rendered":"https:\/\/www.cinc.com\/covid-19-canvis-en-pagaments-fraccionats-i-moduls\/"},"modified":"2020-04-22T00:00:00","modified_gmt":"2020-04-22T00:00:00","slug":"covid-19-canvis-en-pagaments-fraccionats-i-moduls","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/covid-19-canvis-en-pagaments-fraccionats-i-moduls\/","title":{"rendered":"COVID-19: Canvis en pagaments fraccionats i m\u00f2duls"},"content":{"rendered":"<div style=\"text-align: justify;\">\n<div>\n\t\tAmb efectes des del 22 d&#39;abril de 2020, entra en vigor un quart paquet de mesures fiscals destinades a pal&middot;liar els efectes econ&ograve;mics provocats per la crisi del COVID-19.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tEntre les mesures aprovades, destaquem les seg&uuml;ents:<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t<strong>1) Canvi d&#39;opci&oacute; de modalitat de pagaments fraccionats:<\/strong><\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tLes empreses que durant el 2019 tinguessin un volum d&#39;operacions inferior a 600.000 euros podran calcular el primer pagament fraccionat de l&#39;Impost sobre Societats de l&#39;exercici 2020 en funci&oacute; del resultat obtingut en el primer trimestre del 2020, &eacute;s a dir, pel m&egrave;tode de l&#39;article 40.3 de la Llei de l&#39;Impost sobre Societats. El termini de presentaci&oacute; finalitzar&agrave; el 20 de maig de 2020.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tPer a aquells que no estiguessin a temps d&#39;acollir-se a aquesta mesura en el primer pagament fraccionat, es podran acollir al segon pagament fraccionat que caldr&agrave; presentar el 20 d&#39;octubre de 2020.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tAquest m&egrave;tode de c&agrave;lcul s&#39;aplicar&agrave; en tot el per&iacute;ode impositiu.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t<strong>2) Ren&uacute;ncia temporal a el r&egrave;gim de m&ograve;duls:<\/strong><\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tEls contribuents acollits a m&ograve;duls d&#39;IRPF i IVA poden renunciar a aquest m&egrave;tode de tributaci&oacute; per al per&iacute;ode 2020 i tornar acollir-se a m&ograve;duls en 2021. Per a aix&ograve;, han de renunciar al r&egrave;gim de m&ograve;duls en el termini de presentaci&oacute; del pagament fraccionat corresponent al primer trimestre de 2020.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t<strong>3) Reducci&oacute; de l&#39;IVA en publicacions digitals:<\/strong><\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tEs redueix del 21% al 4% l&rsquo;IVA dels llibres, diaris i revistes digitals, equiparant-los d&rsquo;aquesta forma al dels respectius formats en paper.&nbsp;<\/div>\n<\/div>\n<p>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\">\n\tAmb efectes des del 22 d&#39;abril de 2020, entra en vigor un quart paquet de mesures fiscals destinades a pal&middot;liar els efectes econ&ograve;mics provocats per la crisi del COVID-19.<\/p>\n","protected":false},"author":2,"featured_media":2776,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-2775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/846.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/846.jpg",1113,361,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/846.jpg",150,49,false],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/846.jpg",300,97,false],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/846.jpg",768,249,false],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/846.jpg",960,311,false],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/846.jpg",1113,361,false],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/846.jpg",1113,361,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/846.jpg",300,97,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/846.jpg",400,130,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/846.jpg",600,195,false]},"uagb_author_info":{"display_name":"Utrans","author_link":"https:\/\/www.cinc.com\/ca\/author\/utrans\/"},"uagb_comment_info":0,"uagb_excerpt":"Amb efectes des del 22 d&#39;abril de 2020, entra en vigor un quart paquet de mesures fiscals destinades a pal&middot;liar els efectes econ&ograve;mics provocats per la crisi del COVID-19.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/2775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=2775"}],"version-history":[{"count":0,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/2775\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/2776"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=2775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=2775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=2775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}