{"id":2577,"date":"2015-11-22T19:23:06","date_gmt":"2015-11-22T19:23:06","guid":{"rendered":"http:\/\/www.santcugatconsulting.com\/ca\/deduccion-de-suministros-autonomos-empresarios\/"},"modified":"2015-11-22T19:33:01","modified_gmt":"2015-11-22T19:33:01","slug":"deduccio-de-subministraments-autonoms-empresaris","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/deduccio-de-subministraments-autonoms-empresaris\/","title":{"rendered":"Ets aut\u00f2nom o empresari i utilitzes part del teu habitatge habitual per a l&#8217;exercici de la teva activitat econ\u00f2mica?"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\"> En aquest cas, probablement presentes la <b> autoliquidaci\u00f3 per l&#8217;IRPF, declarant, entre altres conceptes, ingressos i despeses <b> de l&#8217;activitat art\u00edstica que realitza en ella. En aquests despeses, podria incloure la deducci\u00f3 de subministraments de tel\u00e8fon, gasoil, etc. de forma parcial, en relaci\u00f3 a la proporci\u00f3 d&#8217;\u00fas destinat a l&#8217;exercici de la professi\u00f3.<\/b><\/b><\/span><\/p>\n<p><!--more--><\/p>\n<p class=\"p3\"><span class=\"s2\"> Fins ara, <strong> Hisenda no permetia que els aut\u00f2noms que treballen al seu propi habitatge dedu\u00efssin en el seu IRPF les despeses per subministraments . <\/strong>No obstant aix\u00f2, el <a href=\"http:\/\/www.minhap.gob.es\/es-ES\/Areas%20Tematicas\/Impuestos\/TEAC\/Paginas\/Tribunales%20economicos%20administrativos.aspx\">TEAC<\/a> ( <span class=\"s3\"> Tribunal Econ\u00f2mic-Administratiu Central) <span class=\"Apple-converted-space\"> <span class=\"s2\"> opina que aix\u00f2 s\u00ed que \u00e9s possible, encara que amb certs condicionants. <\/span><\/span><\/span><\/span><\/p>\n<h3>Quan s&#8217;admet la deducci\u00f3 de subministraments a aut\u00f2noms o empresaris que treballen a casa?<\/h3>\n<p>El TEAC condiciona la deducci\u00f3 de subministraments a que el contribuent acrediti <i> que contribueixen a l&#8217;activitat i que estan vinculats a l&#8217;obtenci\u00f3 d&#8217;ingressos:<\/i><\/p>\n<ul class=\"UL1\">\n<li class=\"li6\"><span class=\"s2\"> <b> \u00c9s el contribuent el que ha de provar aquesta vinculaci\u00f3. Cal entendre que aix\u00f2 ser\u00e0 possible si la naturalesa de l&#8217;activitat permet el seu desenvolupament en el propi domicili.<br \/>\n<\/b><\/span><\/li>\n<li class=\"li6\"><span class=\"s2\"><span class=\"s2\"> Un cop demostrada la connexi\u00f3 entre les despeses i l&#8217;activitat, el TEAC considera que <strong> <i> no \u00e9s suficient computar atenent nom\u00e9s a la proporci\u00f3 de metres quadrats , per la qual cosa s&#8217;han de buscar <i> criteris m\u00e9s objectius de repartiment.<\/i><\/i><\/strong><\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"line-height: 1.5;\">En abs\u00e8ncia de m\u00e8tode de c\u00e0lcul objectiu (ja que donada la naturalesa de les despeses de subministraments, es fa dif\u00edcil discernir quina part \u00e9s utilitzada per a fins particulars i quina part per el desenvolupament de l&#8217;activitat econ\u00f2mica) <\/span><b style=\"line-height: 1.5;\"> pot admetre la deducci\u00f3 utilitzant per a la seva quantificaci\u00f3 1 <b> criteri combinat <b> de metres quadrats amb els dies laborables de l&#8217;activitat i les hores en qu\u00e8 s&#8217;exerceix aquesta activitat a l&#8217;immoble.<\/b><\/b><\/b><\/p>\n<h3 class=\"p7\"><span class=\"s1\"> <b> Qu\u00e8 cal esperar?<\/b><\/span><\/h3>\n<p class=\"p7\"><span class=\"s1\"> Si al final els metres quadrats s&#8217;han de ponderar per les hores d&#8217;exercici d&#8217;activitat, les despeses a computar es veuran molt redu\u00efts. <\/span><\/p>\n<p class=\"p7\"><span class=\"s1\"> \u00c9s possible que Hisenda nom\u00e9s accepti 1.800 hores anuals d&#8217;activitat -les habituals en una relaci\u00f3 laboral- enfront de les 8.760 hores que t\u00e9 un any, per tant reduir\u00e0 dr\u00e0sticament els despeses dedu\u00efbles. <\/span><\/p>\n<h3 class=\"p7\">En conclusi\u00f3 &#8230;<\/h3>\n<p class=\"p7\">La resoluci\u00f3 del TEAC ha estat dictada en &#8220;unificaci\u00f3 de doctrina&#8221;, de manera que aquest nou criteri t\u00e9 <strong> car\u00e0cter vinculant per a tota l&#8217;Administraci\u00f3 Tribut\u00e0ria, tant en les seves actuacions concretes -una inspecci\u00f3- com en les contestacions a consultes que a partir d&#8217;ara realitzi la Direcci\u00f3 General de Tributs. <\/strong><\/p>\n<p class=\"p7\">No obstant aix\u00f2, com no s&#8217;estableix una regla objectiva de prorrateig -els metres quadrats ho han estat, per\u00f2 el Tribunal considera que no s\u00f3n suficients-, segurament Hisenda seguir\u00e0 sent restrictiva.<\/p>\n<p class=\"p7\"><span class='highlight'> * Aquesta not\u00edcia cont\u00e9 informaci\u00f3 de car\u00e0cter general, sense que constitueixi opini\u00f3 professional ni assessoria jur\u00eddica i fiscal. Per a qualsevol consulta <a title=\"Contacto\" href=\"http:\/\/www.santcugatconsulting.com\/contacto\/\"> contacti amb nosaltres <\/a>. <\/span>\n","protected":false},"excerpt":{"rendered":"<p>En aquest cas, probablement presentes la autoliquidaci\u00f3 per l&#8217;IRPF, declarant, entre altres conceptes, ingressos i despeses de l&#8217;activitat art\u00edstica que realitza en ella. En aquests despeses, podria incloure la deducci\u00f3 de subministraments de tel\u00e8fon, gasoil, etc. de forma parcial, en relaci\u00f3 a la proporci\u00f3 d&#8217;\u00fas destinat a l&#8217;exercici de la professi\u00f3.<\/p>\n","protected":false},"author":4,"featured_media":2569,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[99,100,2],"tags":[246,247,248,115],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Deducci\u00f3 de subministraments\u00a0de la casa per aut\u00f2noms\u00a0<\/title>\n<meta name=\"description\" content=\"S&#039;admet la deducci\u00f3 de subministraments per a aut\u00f2noms que treballen a casa i proven la vinculaci\u00f3 amb els ingressos mitjan\u00e7ant un m\u00e8tode de c\u00e0lcul objectiu.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/santcugatconsulting.com\/ca\/deduccio-de-subministraments-autonoms-empresaris\/\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sant Cugat Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/deduccio-de-subministraments-autonoms-empresaris\/\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/deduccio-de-subministraments-autonoms-empresaris\/\",\"name\":\"Deducci\u00f3 de subministraments\u00a0de la casa per aut\u00f2noms\u00a0\",\"isPartOf\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/deduccio-de-subministraments-autonoms-empresaris\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/deduccio-de-subministraments-autonoms-empresaris\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/santcugatconsulting.com\/wp-content\/uploads\/2015\/11\/autonomo-trabaja-casa-santcugatconsulting.jpg\",\"datePublished\":\"2015-11-22T19:23:06+00:00\",\"dateModified\":\"2015-11-22T19:33:01+00:00\",\"author\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#\/schema\/person\/2fc72b630ae24541227320638b446718\"},\"description\":\"S'admet la deducci\u00f3 de subministraments per a aut\u00f2noms que treballen a casa i proven la vinculaci\u00f3 amb els ingressos mitjan\u00e7ant un m\u00e8tode de c\u00e0lcul objectiu.\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/santcugatconsulting.com\/ca\/deduccio-de-subministraments-autonoms-empresaris\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/deduccio-de-subministraments-autonoms-empresaris\/#primaryimage\",\"url\":\"https:\/\/santcugatconsulting.com\/wp-content\/uploads\/2015\/11\/autonomo-trabaja-casa-santcugatconsulting.jpg\",\"contentUrl\":\"https:\/\/santcugatconsulting.com\/wp-content\/uploads\/2015\/11\/autonomo-trabaja-casa-santcugatconsulting.jpg\",\"width\":492,\"height\":328,\"caption\":\"Aut\u00f3nomo trabajando desde casa\"},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/\",\"name\":\"Sant Cugat Consulting\",\"description\":\"Asesoramiento jur\u00eddico, laboral, fiscal y contable para aut\u00f3nomos, pymes y grandes empresas. 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