{"id":3503,"date":"2021-05-28T00:00:00","date_gmt":"2021-05-28T00:00:00","guid":{"rendered":"https:\/\/www.cinc.com\/covid-19-com-tributen-els-ajuts-i-prestacions-economiques\/"},"modified":"2021-05-28T00:00:00","modified_gmt":"2021-05-28T00:00:00","slug":"covid-19-com-tributen-els-ajuts-i-prestacions-economiques","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/covid-19-com-tributen-els-ajuts-i-prestacions-economiques\/","title":{"rendered":"Covid-19: Com tributen els ajuts i prestacions econ\u00f2miques?"},"content":{"rendered":"<div style=\"text-align: justify;\">\n<div>\n\t\tMoltes pimes i aut&ograve;noms han rebut ajuts i prestacions per a poder afrontar les conseq&uuml;&egrave;ncies econ&ograve;miques derivades del covid-19. Com han de tributar per aquests ajuts en l&#39;IRPF?<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n<h2 class=\"h2Noticia\">\n\t\t\tPrestacions per cessament d&#39;activitat<\/h2>\n<hr \/><\/div>\n<div>\n\t\tFa uns mesos es van aprovar noves prestacions extraordin&agrave;ries de la Seguretat Social per a aut&ograve;noms que es van veure obligats a suspendre la seva activitat o la facturaci&oacute; que durant el mes anterior al de la sol&middot;licitud de la prestaci&oacute; es va veure redu&iuml;da en un 75% en relaci&oacute; amb la facturaci&oacute; mitjana del semestre natural anterior.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tA efectes fiscals, aquesta prestaci&oacute; s&#39;assimila a l&#39;atur dels aut&ograve;noms i, per tant, ha de declarar-se en l&#39;IRPF com a rendiments del treball (malgrat que el seu beneficiari percebi rendiments d&#39;activitats econ&ograve;miques). Gr&agrave;cies a aquesta qualificaci&oacute;, &eacute;s possible aplicar sobre els rendiments &iacute;ntegres obtinguts les despeses i les reduccions que, per a aquesta mena de rendiments, estableix la llei. En concret, es podr&agrave; deduir com a despesa una quantia fixa de 2.000 euros.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tA m&eacute;s, si els rendiments nets del treball s&oacute;n inferiors a 16.825 euros, es podr&agrave; aplicar una reducci&oacute; de fins a 5.565 (sense que aquests rendiments puguin arribar a ser negatius). No obstant aix&ograve;, per a aplicar aquesta reducci&oacute; ser&agrave; necessari que les rendes diferents a les del treball no superin els 6.500 euros.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tD&#39;altra banda, els ajuts consistents en l&#39;exempci&oacute; del pagament de les quotes d&#39;aut&ograve;noms (ajuts als quals tamb&eacute; van poder acollir-se els aut&ograve;noms societaris), no han de computar-se com a ingr&eacute;s. Per tant, l&#39;afectat tampoc podr&agrave; computar-se una despesa per les quotes que no va quedar obligat a pagar.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n<h2 class=\"h2Noticia\">\n\t\t\tSubvencions i ajuts<\/h2>\n<hr \/><\/div>\n<div>\n\t\tA difer&egrave;ncia de les prestacions per cessament d&#39;activitat, les subvencions i ajuts no es consideren rendiments del treball, encara que l&#39;objectiu pugui ser similar al de les prestacions de la seguretat social (compensar les caigudes d&#39;ingressos). El motiu &eacute;s que es consideren no equiparables a una prestaci&oacute; per desocupaci&oacute; i, per tant, han de declarar-se com un rendiment m&eacute;s de l&#39;activitat econ&ograve;mica.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tPer tant, encara que els perceptors siguin persones f&iacute;siques, aquests ajuts s&#39;imputen com a ingr&eacute;s segons els criteris previstos en la normativa de l&#39;impost de societats:<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<ul>\n<li>\n\t\t\tSi tenen per finalitat compensar la caiguda d&#39;ingressos, no han de declarar-se com a rendiment del treball. Es considera que no s&oacute;n equiparables a una prestaci&oacute; per desocupaci&oacute; i, per tant, han de declarar-se com un rendiment m&eacute;s de l&#39;activitat econ&ograve;mica.<\/li>\n<li>\n\t\t\tSi subvencionen l&rsquo;adquisici&oacute; d&rsquo;algun actiu, hauran d&rsquo;imputar-se com a ingr&eacute;s de forma proporcional als mateixos anys que es van amortitzar les inversions subvencionades.<\/li>\n<\/ul>\n<\/div>\n<p>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\">\n\tMoltes pimes i aut&ograve;noms han rebut ajuts i prestacions per a poder afrontar les conseq&uuml;&egrave;ncies econ&ograve;miques derivades del covid-19. Com han de tributar per aquests ajuts en l&#39;IRPF?<\/p>\n","protected":false},"author":2,"featured_media":3504,"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-3503","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\/1002.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1002.jpg",1113,361,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1002.jpg",150,49,false],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1002.jpg",300,97,false],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1002.jpg",768,249,false],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1002.jpg",960,311,false],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1002.jpg",1113,361,false],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1002.jpg",1113,361,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1002.jpg",300,97,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1002.jpg",400,130,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1002.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":"Moltes pimes i aut&ograve;noms han rebut ajuts i prestacions per a poder afrontar les conseq&uuml;&egrave;ncies econ&ograve;miques derivades del covid-19. Com han de tributar per aquests ajuts en l&#39;IRPF?","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/3503","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=3503"}],"version-history":[{"count":0,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/3503\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/3504"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=3503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=3503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=3503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}