{"id":3915,"date":"2021-04-09T17:19:41","date_gmt":"2021-04-09T16:19:41","guid":{"rendered":"https:\/\/santcugatconsulting.com\/?p=3915"},"modified":"2021-06-18T17:26:48","modified_gmt":"2021-06-18T16:26:48","slug":"irpf-i-atur-per-erto-covid","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/irpf-i-atur-per-erto-covid\/","title":{"rendered":"IRPF i atur per ERTO COVID"},"content":{"rendered":"<p>Els treballadors per compte d&#8217;altri afectats per un ERTO l&#8217;any 2020, la declaraci\u00f3 de l&#8217;IRPF d&#8217;aquest exercici resulti a ingressar per haver percebut rendiments de la feina de m\u00e9s d&#8217;un pagador<strong> poden fraccionar en sis mesos el pagament<\/strong> del deute tributari de l&#8217;IRPF d&#8217;aquest exercici.<br \/>\n<!--more--><\/p>\n<p>Els treballadors per compte d&#8217;altri afectats per un ERTO l&#8217;any 2020, la declaraci\u00f3 de l&#8217;IRPF d&#8217;aquest exercici resulti a ingressar per haver percebut rendiments de la feina de m\u00e9s d&#8217;un pagador (ocupador i SEPE) sense que li hagin estat practicades les retencions corresponents, poden fraccionar <strong>en sis mesos el pagament<\/strong> del deute tributari de l&#8217;IRPF d&#8217;aquest exercici.<\/p>\n<p>Els contribuents que vulguin acollir-se a aquest fraccionament extraordinari han de complir els <strong>requisits<\/strong> seg\u00fcents:<\/p>\n<ol>\n<li>Que el sol\u00b7licitant, o qualsevol dels membres de la unitat familiar en cas de tributaci\u00f3 conjunta, hagi estat incl\u00f2s en un ERTO durant l&#8217;any 2020, havent estat perceptor en aquest exercici de les corresponents prestacions d&#8217;atur.<\/li>\n<li>Que l&#8217;import en conjunt dels deutes amb l&#8217;AEAT i pels \u00f2rgans o organismes de la Hisenda P\u00fablica Estatal pendents de pagament, tant en per\u00edode voluntari com en executiu, no excedeixi de 30.000 euros.<\/li>\n<li>Presentar la declaraci\u00f3 de l&#8217;IRPF dins el termini voluntari d&#8217;autoliquidaci\u00f3 i ingr\u00e9s, sense que pugui fraccionar l&#8217;ingr\u00e9s derivat d&#8217;autoliquidacions complement\u00e0ries presentades amb posterioritat a l&#8217;2021.06.30, o dia immediat h\u00e0bil posterior, per al cas de ser inh\u00e0bil.<\/li>\n<\/ol>\n<p>El<strong> pagament del deute<\/strong> s&#8217;ha de fer en sis fraccions, amb <strong>venciment<\/strong> els dies 20 de cada mes, havent d&#8217;efectuar el <strong>primer pagament<\/strong> el dia 2021.07.20. No s&#8217;apliquen interessos de demora ni es requereix aportaci\u00f3 de garantia.<\/p>\n<p>Si s&#8217;opta per aquest fraccionament, el contribuent<strong> no podr\u00e0 acollir-se<\/strong> a l&#8217;descrit en el RIRPF art.62.2 -pagament de el 60% del deute tributari en el moment de presentar la declaraci\u00f3 i de el 40% restant fins al 2021.11.05 inclusivament &#8211; ni tampoc a l&#8217;previst amb car\u00e0cter general en la LGT art.65 i desenvolupat en el RGR art.44 s. -aquest \u00faltim amb interessos de demora-.<\/p>\n<p><strong>No poden acollir-se<\/strong> a l&#8217;fraccionament descrit els contribuents acollits al r\u00e8gim especial de treballadors despla\u00e7ats a territori espanyol.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Els treballadors per compte d&#8217;altri afectats per un ERTO l&#8217;any 2020, la declaraci\u00f3 de l&#8217;IRPF d&#8217;aquest exercici resulti a ingressar per haver percebut rendiments de la feina de m\u00e9s d&#8217;un pagador poden fraccionar en sis mesos el pagament del deute tributari de l&#8217;IRPF d&#8217;aquest exercici.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97,100,463,459,2],"tags":[465,428,435,177],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IRPF i atur per ERTO COVID | Sant Cugat Consulting<\/title>\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\/irpf-i-atur-per-erto-covid\/\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Talenom Sant Cugat\" \/>\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\/irpf-i-atur-per-erto-covid\/\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/irpf-i-atur-per-erto-covid\/\",\"name\":\"IRPF i atur per ERTO COVID | Sant Cugat Consulting\",\"isPartOf\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\"},\"datePublished\":\"2021-04-09T16:19:41+00:00\",\"dateModified\":\"2021-06-18T16:26:48+00:00\",\"author\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#\/schema\/person\/b81c8de0bbc77b1f011eb24291185c9d\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/santcugatconsulting.com\/ca\/irpf-i-atur-per-erto-covid\/\"]}]},{\"@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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