{"id":3163,"date":"2018-09-21T09:30:02","date_gmt":"2018-09-21T08:30:02","guid":{"rendered":"https:\/\/www.santcugatconsulting.com\/?p=3163"},"modified":"2018-10-11T19:48:19","modified_gmt":"2018-10-11T18:48:19","slug":"despeses-deduibles-autonom","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/despeses-deduibles-autonom\/","title":{"rendered":"Despeses dedu\u00efbles de l&#8217;aut\u00f2nom"},"content":{"rendered":"<p>Aquest any 2018 han entrat en vigor novetats pel que fa a despeses dedu\u00efbles de l&#8217;aut\u00f2nom, com subministraments o dietes. Coneix els requisits per desgravar les despeses de la teva activitat!<\/p>\n<p><!--more--><\/p>\n<p>Les despeses que s\u00f3n resultat de l&#8217;activitat professional d&#8217;un aut\u00f2nom, s\u00f3n susceptibles de ser dedu\u00efts tant de la declaraci\u00f3 de la renda (IRPF) com en la declaraci\u00f3 de l&#8217;IVA. Per\u00f2 per aix\u00f2, han de complir amb una s\u00e8rie de requisits, que et desglossem a continuaci\u00f3:<\/p>\n<h2>1. Requisits de les despeses dedu\u00efbles<\/h2>\n<p>Hist\u00f2ricament, les despeses dedu\u00efbles suposaven una l\u00ednia fina que era capci\u00f3s creuar, sobretot en el que respectaba a treballar en el propi habitatge, el vehicle particular, el tel\u00e8fon m\u00f2bil, viatges i roba professional.Aquest any, Hisenda s&#8217;ha proposat aclarir on s\u00f3n els l\u00edmits en aquests aspectes.<\/p>\n<p>Perqu\u00e8 sigui despesa dedu\u00efble:<\/p>\n<ul>\n<li>Ha de ser <strong>despeses vinculades directament a l&#8217;activitat econ\u00f2mica<\/strong> realitzada per l&#8217;aut\u00f2nom.<\/li>\n<li>Han de <strong>poder ser justificats mitjan\u00e7ant les corresponents factures<\/strong>. En ocasions poden valer rebuts.<\/li>\n<\/ul>\n<p>ull! Els tiquets o factures simplificades no s\u00f3n dedu\u00efbles perqu\u00e8 no permeten identificar qui ha fet la despesa! \u00c9s millor demanar factura en tot, incloent restaurants, taxis &#8230;<\/p>\n<ul>\n<li>Han d&#8217;estar <strong>registrats comptablement<\/strong> en els llibres de despeses i inversions.<\/li>\n<\/ul>\n<p>Encara amb aquests aclariments, hi ha una l\u00ednia fina entre el que est\u00e0 vinculat amb l&#8217;activitat professional o privada quan un treballa des de casa, per exemple. A aquest efecte, Hisenda estipula les seg\u00fcents despeses com a dedu\u00efbles en l&#8217;IRPF:<\/p>\n<ul>\n<li>Compres de mercaderies, mat\u00e8ries primeres i auxiliars, combustibles, elements i conjunts incorporables, envasos, embalatges i material d&#8217;oficina.<\/li>\n<li>Sous i salaris<\/li>\n<li>Seguretat social a c\u00e0rrec de l&#8217;empresa<\/li>\n<li>Despeses de formaci\u00f3, assegurances d&#8217;accidents del personal, obsequis (EJ- cistelles de Nadal) i contribucions a plans de pensions o a plans de previsi\u00f3 social empresarial.<\/li>\n<li>lloguers<\/li>\n<li>Despeses de manteniment, recanvis i adaptaci\u00f3 de b\u00e9ns materials.<\/li>\n<li>Serveis de professionals independents (la teva gestoria, per exemple)<\/li>\n<li>Altres serveis: despeses en recerca i desenvolupament, transports, primes d&#8217;assegurances, publicitat, subministraments d&#8217;electricitat, aigua i telefonia i altres despeses d&#8217;oficina no inclosos en els conceptes anteriors.<\/li>\n<li>tributs<\/li>\n<li>Despeses financeres: interessos de pr\u00e9stecs i cr\u00e8dits<\/li>\n<li>amortitzacions<\/li>\n<li>Altres despeses dedu\u00efbles: adquisici\u00f3 de llibres, subscripci\u00f3 a revistes professionals, despeses d&#8217;assist\u00e8ncia a esdeveniments relacionats amb l&#8217;activitat (cursos, congressos, confer\u00e8ncies), quotes d&#8217;associacions empresarials, corporacions i c\u00e0meres aix\u00ed com les primes d&#8217;asseguran\u00e7a de malaltia satisfetes per l&#8217;aut\u00f2nom per a ell, el seu c\u00f2njuge o fills menors de 25 que convisquin en el domicili familiar, amb un m\u00e0xim de 500 euros per persona.<\/li>\n<\/ul>\n<h2>2. Noves despeses dedu\u00efbles: subministraments i dietes<\/h2>\n<p>Amb l&#8217;entrada en vigor de la Llei de reformes urgents del Treball Aut\u00f2nom, a partir de gener 2018 tamb\u00e9 es poden deduir:<\/p>\n<ul>\n<li><strong>Subministraments dom\u00e8stics:<\/strong> l&#8217;aut\u00f2nom que treballi des de casa i aix\u00ed ho hagi notificat a Hisenda en la seva declaraci\u00f3 censal (model 037 o 036) podr\u00e0 deduir-se un 30% dels subministraments d&#8217;electricitat, gas, aigua, telefonia i internet.<\/li>\n<li><strong>Dietes<\/strong>: l&#8217;aut\u00f2nom pot deduir <strong>26,67 euros diaris<\/strong> (48 euros a l&#8217;estranger) quan no pernocta i 53,34 euros diaris quan pernocta a Espanya i 91,35 euros a l&#8217;estranger. Per\u00f2 <strong>nom\u00e9s quan aquestes despeses s\u00f3n deguts al desenvolupament de l&#8217;activitat econ\u00f2mica, en establiments de restauraci\u00f3 i hostaleria, que es paguin per mitjans electr\u00f2nics i dels quals es disposi de la corresponent factura.<\/strong><\/li>\n<\/ul>\n<h2>3. Despeses dedu\u00efbles sense factura<\/h2>\n<p>Hi ha una s\u00e8rie de despeses que no exigeixen factura, com s\u00f3n:<\/p>\n<ul>\n<li>Polizas d&#8217;assegurances<\/li>\n<li>Salaris i assegurances socials<\/li>\n<li>Quota d&#8217;aut\u00f2noms<\/li>\n<\/ul>\n<span class='highlight'>A Sant Cugat Consulting tenim serveis d&#8217;assessoria i gestoria especialitzats en Aut\u00f2noms, <a href=\"https:\/\/santcugatconsulting.com\/ca\/contactar\/\">consulta<\/a> amb nosaltres com podem ajudar-te!\u00a0<\/span>\n","protected":false},"excerpt":{"rendered":"<p>Aquest any 2018 han entrat en vigor novetats pel que fa a despeses dedu\u00efbles de l&#8217;aut\u00f2nom, com subministraments o dietes. Coneix els requisits per desgravar les despeses de la teva activitat!<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[98,99,100,2],"tags":[103,247,248],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Despeses dedu\u00efbles de l&#039;aut\u00f2nom | Sant Cugat Consulting<\/title>\n<meta name=\"description\" content=\"Han entrat en vigor novetats pel que fa a despeses dedu\u00efbles de l&#039;aut\u00f2nom, com subministraments o dietes. 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