{"id":23213,"date":"2025-05-21T04:25:34","date_gmt":"2025-05-21T02:25:34","guid":{"rendered":"https:\/\/www.elcol-legi.org\/w\/?p=23213"},"modified":"2025-05-21T04:28:13","modified_gmt":"2025-05-21T02:28:13","slug":"obligacions-fiscals-pels-autonoms","status":"publish","type":"post","link":"https:\/\/www.elcol-legi.org\/w\/obligacions-fiscals-pels-autonoms\/","title":{"rendered":"Obligacions fiscals pels aut\u00f2noms"},"content":{"rendered":"

[vc_row][vc_column width=”3\/4″][vc_column_text css=””]<\/p>\n

UN CONTINGUT D'ARAG \"\"<\/pre>\n
Obligacions fiscals pels aut\u00f2nomos<\/b><\/h2>\n
[\/vc_column_text][vc_column_text css=””]Existeix una s\u00e8rie de tr\u00e0mits obligatoris a realitzar davant de l’Ag\u00e8ncia Tribut\u00e0ria<\/strong>[\/vc_column_text][vc_single_image source=”featured_image” img_size=”850×350″][vc_column_text css=”.vc_custom_1747591020136{margin-bottom: 20px !important;}”]Obligacions fiscals per als aut\u00f2noms<\/b><\/p>\n
Ser aut\u00f2nom a Espanya implica complir una s\u00e8rie d’obligacions fiscals per mantenir l’activitat dins de la legalitat i aix\u00ed podem evitar sancions de l’Ag\u00e8ncia Tribut\u00e0ria. Aquestes s\u00f3n les principals responsabilitats fiscals que han d’assumir els aut\u00f2noms:<\/p>\n
1. Alta a Hisenda<\/b><\/p>\n
Abans d’iniciar qualsevol activitat, l’aut\u00f2nom s’ha de donar d’alta a Hisenda mitjan\u00e7ant la presentaci\u00f3 de la declaraci\u00f3 censal. Aquest tr\u00e0mit inclou la notificaci\u00f3 de les dades personals, l’activitat a desenvolupar, la ubicaci\u00f3 del negoci i els impostos aplicables.<\/p>\n
2. Impost sobre la Renda de les Persones F\u00edsiques (IRPF)<\/b><\/p>\n
Els aut\u00f2noms han de declarar els ingressos i les despeses anualment a trav\u00e9s de l’IRPF. Hi ha diferents r\u00e8gims d’estimaci\u00f3 per calcular el rendiment de l’activitat:<\/p>\n
    \n
  • R\u00e8gim d’estimaci\u00f3 directa simplificada: Per a activitats amb ingressos inferiors a 600.000 euros anuals.<\/li>\n
  • R\u00e8gim d’estimaci\u00f3 directa normal: per a activitats amb ingressos superiors a 600.000 euros anuals.<\/li>\n
  • R\u00e8gim d’estimaci\u00f3 objectiva (m\u00f2duls): \u00e9s una forma de tributaci\u00f3 per a aut\u00f2noms en qu\u00e8 els impostos es calculen a partir de par\u00e0metres objectius relacionats amb l’activitat econ\u00f2mica, en lloc de basar-se en els ingressos i les despeses reals.<\/li>\n<\/ul>\n
    3. Impost sobre el Valor Afegit (IVA)<\/b><\/p>\n
    \u00c9s obligatori presentar declaracions trimestrals de l’IVA (model 303), informant sobre les compres i les vendes realitzades durant el trimestre. A m\u00e9s, cal presentar una declaraci\u00f3 anual resum (model 390).<\/p>\n
    4. Retencions i Ingressos a Compte<\/b><\/p>\n
    Si l’aut\u00f2nom t\u00e9 empleats, heu de retenir una part del salari d’aquests treballadors i presentar declaracions trimestrals (model 111) a l’Ag\u00e8ncia Tribut\u00e0ria. Tamb\u00e9 ha de fer ingressos a compte per determinades activitats professionals.<\/p>\n
    5. Declaraci\u00f3 anual d’operacions amb tercers<\/b><\/p>\n
    Els aut\u00f2noms han de presentar el model 347, que informa sobre les operacions realitzades amb tercers que superin els 3.005,06 euros anuals.<\/p>\n
    6. Comptabilitat Adequada<\/b><\/p>\n
    \u00c9s fonamental mantenir un registre detallat dingressos i despeses, aix\u00ed com de les factures emeses i rebudes. Portar una comptabilitat adequada ajuda a complir les obligacions fiscals i facilita la gesti\u00f3 del negoci.[\/vc_column_text][vc_row_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=”1\/4″][stm_spacing lg_spacing=”50″ md_spacing=”50″ sm_spacing=”50″ xs_spacing=”50″][vc_column_text css=””]<\/p>\n
    \u00daltimes not\u00edcies<\/h2>\n
    [\/vc_column_text][stm_news loop=”size:4|order_by:date|order:DESC|post_type:post|categories:8″ posts_per_row=”2″][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"
    [vc_row][vc_column width=”3\/4″][vc_column_text css=””] UN CONTINGUT D’ARAG Obligacions fiscals pels aut\u00f2nomos [\/vc_column_text][vc_column_text css=””]Existeix una s\u00e8rie de tr\u00e0mits obligatoris a realitzar davant de l’Ag\u00e8ncia Tribut\u00e0ria[\/vc_column_text][vc_single_image source=”featured_image” img_size=”850×350″][vc_column_text css=”.vc_custom_1747591020136{margin-bottom: 20px !important;}”]Obligacions fiscals per als aut\u00f2noms Ser aut\u00f2nom a Espanya implica complir una s\u00e8rie d’obligacions fiscals per mantenir l’activitat dins de la legalitat i aix\u00ed podem evitar sancions de<\/p>\n","protected":false},"author":562,"featured_media":23359,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[160,1868,2059],"class_list":["post-23213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies","tag-mediarionews","tag-mn-2","tag-mn274"],"yoast_head":"\nObligacions fiscals pels aut\u00f2noms - Col-legi de Mediadors d'Assegurances de Barcelona<\/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:\/\/www.elcol-legi.org\/w\/obligacions-fiscals-pels-autonoms\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligacions fiscals pels aut\u00f2noms - Col-legi de Mediadors d'Assegurances de Barcelona\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=”3\/4″][vc_column_text css=””] UN CONTINGUT D'ARAG Obligacions fiscals pels aut\u00f2nomos [\/vc_column_text][vc_column_text css=””]Existeix una s\u00e8rie de tr\u00e0mits obligatoris a realitzar davant de l’Ag\u00e8ncia Tribut\u00e0ria[\/vc_column_text][vc_single_image source=”featured_image” img_size=”850×350″][vc_column_text css=”.vc_custom_1747591020136{margin-bottom: 20px !important;}”]Obligacions fiscals per als aut\u00f2noms Ser aut\u00f2nom a Espanya implica complir una s\u00e8rie d’obligacions fiscals per mantenir l’activitat dins de la legalitat i aix\u00ed podem evitar sancions de\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.elcol-legi.org\/w\/obligacions-fiscals-pels-autonoms\/\" \/>\n<meta property=\"og:site_name\" content=\"Col-legi de Mediadors d'Assegurances de Barcelona\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-21T02:25:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-21T02:28:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.elcol-legi.org\/w\/wp-content\/uploads\/2025\/05\/omid-armin-ESsGNnhUiCg-unsplash-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1699\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marc Alcaraz\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marc Alcaraz\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/obligacions-fiscals-pels-autonoms\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/obligacions-fiscals-pels-autonoms\\\/\"},\"author\":{\"name\":\"Marc Alcaraz\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/#\\\/schema\\\/person\\\/4283d40fbd72a940d5fff484fe5ec410\"},\"headline\":\"Obligacions fiscals pels aut\u00f2noms\",\"datePublished\":\"2025-05-21T02:25:34+00:00\",\"dateModified\":\"2025-05-21T02:28:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/obligacions-fiscals-pels-autonoms\\\/\"},\"wordCount\":505,\"image\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/obligacions-fiscals-pels-autonoms\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/omid-armin-ESsGNnhUiCg-unsplash-scaled.jpg\",\"keywords\":[\"MediarioNews\",\"MN\",\"MN274\"],\"articleSection\":[\"Not\u00edcies\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/obligacions-fiscals-pels-autonoms\\\/\",\"url\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/obligacions-fiscals-pels-autonoms\\\/\",\"name\":\"Obligacions fiscals pels aut\u00f2noms - 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