{"id":63441,"date":"2020-04-20T09:28:04","date_gmt":"2020-04-20T07:28:04","guid":{"rendered":"https:\/\/www.icaib.org\/?p=63441"},"modified":"2020-04-20T09:28:04","modified_gmt":"2020-04-20T07:28:04","slug":"determinacio-del-volum-de-les-operacions-en-lampliacio-del-termini-per-a-la-presentacio-de-determinades-aclariments-i-liquidacions","status":"publish","type":"post","link":"https:\/\/www.icaib.org\/ca\/determinacio-del-volum-de-les-operacions-en-lampliacio-del-termini-per-a-la-presentacio-de-determinades-aclariments-i-liquidacions\/","title":{"rendered":"Determinaci\u00f3 del volum de les operacions en l&#8217;ampliaci\u00f3 del termini per a la presentaci\u00f3 de determinades aclariments i liquidacions"},"content":{"rendered":"<p>Davant els dubtes plantejats per alguns professionals en relaci\u00f3 amb l&#8217;\u00e0mbit d&#8217;aplicaci\u00f3 de l&#8217;ampliaci\u00f3 del termini per a la presentaci\u00f3 i l\u2019ingr\u00e9s de determinades declaracions i autoliquidacions, la secretaria t\u00e8cnica de l&#8217;F\u00f2rum d&#8217;Associacions i i Col\u00b7legis de Professionals Tributaris aclareix el seg\u00fcent:<\/p>\n<ul>\n<li>Per a determinar el volum de les operacions de&#8217;2019 per a pimes i aut\u00f2noms en els casos en qu\u00e8 no hi hagi volum d&#8217;operacions a efectes d&#8217;IVA, caldr\u00e0 referir-se a l&#8217;import net de la xifra de Negocis de l&#8217;IS o l&#8217;equivalent en l&#8217;IRPF, tenint-se en compte l\u2019INCN de la darrera declaraci\u00f3 presentada.<\/li>\n<li>Per determinar el volum d&#8217;operacions en persones f\u00edsiques membres d&#8217;una entitat en r\u00e8gim d&#8217;atribuci\u00f3 de rendes, es considera la part proporcional que se li atribueixi com comuner d\u2019aquesta.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Davant els dubtes plantejats per alguns professionals en relaci\u00f3 amb  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[100],"class_list":["post-63441","post","type-post","status-publish","format-standard","hentry","category-noticies-icaib","tag-covid-acuerdos-fiscales-ca"],"_links":{"self":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts\/63441","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/comments?post=63441"}],"version-history":[{"count":0,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts\/63441\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/media?parent=63441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/categories?post=63441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/tags?post=63441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}