{"id":32812,"date":"2025-11-28T17:48:50","date_gmt":"2025-11-28T16:48:50","guid":{"rendered":"https:\/\/www.cinc.com\/?p=32812"},"modified":"2025-12-10T11:32:43","modified_gmt":"2025-12-10T10:32:43","slug":"com-poden-els-autonoms-deduir-se-les-despeses-dordinador-i-mobil-en-lirpf","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/com-poden-els-autonoms-deduir-se-les-despeses-dordinador-i-mobil-en-lirpf\/","title":{"rendered":"Com poden els aut\u00f2noms deduir-se les despeses d\u2019ordinador i m\u00f2bil en l\u2019IRPF"},"content":{"rendered":"\n<div class=\"wp-block-uagb-advanced-heading uagb-block-7b8f1a66\"><h3 class=\"uagb-heading-text\">Poden els aut\u00f2noms deduir-se un ordinador o un m\u00f2bil?<\/h3><\/div>\n\n\n\n<p>S\u00ed, per\u00f2 nom\u00e9s si aquestes despeses estan directament vinculades a l\u2019activitat professional. La Direcci\u00f3 General de Tributs (DGT) ha aclarit que els aut\u00f2noms poden deduir-se l\u2019ordinador i el tel\u00e8fon m\u00f2bil en l\u2019IRPF, sempre que puguin demostrar i justificar que s\u2019utilitzen exclusivament per a la seva activitat econ\u00f2mica.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-5b21198d\"><h3 class=\"uagb-heading-text\">Quins requisits han de complir les despeses per ser dedu\u00efbles?<\/h3><\/div>\n\n\n\n<p>Perqu\u00e8 les despeses d\u2019un ordinador o un m\u00f2bil siguin dedu\u00efbles, cal tenir en compte:<\/p>\n\n\n\n<p><strong>Imputaci\u00f3 temporal correcta<\/strong>: si la despesa es reparteix en diversos exercicis, s\u2019ha d\u2019aplicar la deducci\u00f3 d\u2019acord amb les normes d\u2019amortitzaci\u00f3.<\/p>\n\n\n\n<p><strong>Vinculaci\u00f3 amb l\u2019activitat econ\u00f2mica<\/strong>: els equips han de ser utilitzats exclusivament per al desenvolupament de l\u2019activitat professional.<\/p>\n\n\n\n<p><strong>Justificaci\u00f3 documental<\/strong>: cal conservar la factura original o simplificada i registrar-la correctament en la comptabilitat o en els llibres-registre obligatoris.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-c7afa661\"><h3 class=\"uagb-heading-text\">Com s\u2019aplica la deducci\u00f3 de l\u2019ordinador?<\/h3><\/div>\n\n\n\n<p>L\u2019ordinador es considera un element d\u2019immobilitzat material, per la qual cosa la deducci\u00f3 es realitza a trav\u00e9s de l\u2019amortitzaci\u00f3, aplicant el coeficient corresponent al valor d\u2019adquisici\u00f3. Aix\u00ed, es reparteix la despesa al llarg dels exercicis fiscals en qu\u00e8 s\u2019utilitza per a l\u2019activitat.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-aed41334\"><h3 class=\"uagb-heading-text\">I el tel\u00e8fon m\u00f2bil?<\/h3><\/div>\n\n\n\n<p>Perqu\u00e8 les despeses de la l\u00ednia i del propi tel\u00e8fon m\u00f2bil siguin dedu\u00efbles:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Han de utilitzar-se exclusivament per a l\u2019activitat professional.<\/li>\n\n\n\n<li>L\u2019adquisici\u00f3 del m\u00f2bil tamb\u00e9 es dedueix mitjan\u00e7ant amortitzaci\u00f3, aplicant el coeficient corresponent.<\/li>\n\n\n\n<li>\u00c9s fonamental acreditar l\u2019afectaci\u00f3 exclusiva a l\u2019activitat mitjan\u00e7ant qualsevol mitj\u00e0 de prova acceptat legalment.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-fc1deb08\"><h3 class=\"uagb-heading-text\">Consell pr\u00e0ctic per a aut\u00f2noms<\/h3><\/div>\n\n\n\n<p>Si ets aut\u00f2nom i vols deduir-te la despesa del teu ordinador o m\u00f2bil:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Assegura\u2019t que siguin eines necess\u00e0ries per a la teva activitat professional.<\/li>\n\n\n\n<li>Guarda totes les factures i justificants.<\/li>\n\n\n\n<li>Mantingues un registre clar en la comptabilitat i aplica la amortitzaci\u00f3 correcta.<\/li>\n<\/ul>\n\n\n\n<p>D\u2019aquesta manera, aquests costos seran considerats fiscalment dedu\u00efbles i evitar\u00e0s problemes en cas d\u2019inspecci\u00f3.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cinc.com\/ca\/contacte\/\" target=\"_blank\" rel=\"noreferrer noopener\">Necessites m\u00e9s informaci\u00f3? Envia&#8217;ns la teva consulta<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El teu ordinador i m\u00f2bil poden ajudar-te a pagar menys impostos: aix\u00ed es dedueixen<\/p>\n","protected":false},"author":25,"featured_media":32807,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18,254],"tags":[76],"class_list":["post-32812","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","category-general","tag-assessoria"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/office-625892_1280.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/office-625892_1280.jpg",1280,850,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/office-625892_1280-150x150.jpg",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/office-625892_1280-300x199.jpg",300,199,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/office-625892_1280-768x510.jpg",768,510,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/office-625892_1280-1024x680.jpg",960,638,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/office-625892_1280.jpg",1280,850,false],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/office-625892_1280.jpg",1280,850,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/office-625892_1280.jpg",300,199,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/office-625892_1280.jpg",400,266,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/office-625892_1280.jpg",600,398,false]},"uagb_author_info":{"display_name":"Neus Coll","author_link":"https:\/\/www.cinc.com\/ca\/author\/neus-coll\/"},"uagb_comment_info":0,"uagb_excerpt":"El teu ordinador i m\u00f2bil poden ajudar-te a pagar menys impostos: aix\u00ed es dedueixen","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/32812","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=32812"}],"version-history":[{"count":3,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/32812\/revisions"}],"predecessor-version":[{"id":32935,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/32812\/revisions\/32935"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/32807"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=32812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=32812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=32812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}