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El IRPF DE LOS AUTÒNOMOS GUIPUZCOANOS

Noticias Autónomos

El IRPF DE LOS AUTÒNOMOS GUIPUZCOANOS

blog image accounting_761599_960_720.jpg

La fiscalidad en los territorios forales es distinta a la que se tiene en el resto de España. Una de las diferencias reside en el IRPF, donde aquí no tenemos la opción de tributar por módulos (algo que si es posible en el IVA). En Guipúzcoa existen dos modalidades aplicables para determinar el rendimiento neto de actividades económicas, el método de estimación directa normal y el método de estimación directa simplificado.

Queremos explicar la diferencia entre ambas, ya que en muchas ocasiones dan lugar a confusiones entre los contribuyentes. Cabe destacar que una no es mejor que la otra, lo importante es estar en la que más se ajuste a tu modelo de negocio, para sacar el máximo partido posible.

La mayoría de nuestros clientes y de los autónomos en general se encuentran en la modalidad de estimación directa simplificada, ¿por qué?

Lo indica su propio nombre, es más simple que la otra modalidad, y optan a ella todos aquellos que no facturen más de 600.000€ e el ejercicio anterior.

No requiere llevar una contabilidad, basta con la elaboración de los libros de registro de forma anual, y gracias a nuestro software propio en Gipuzkoautonomo no tienes de que preocuparte.

El 10% de la diferencia entre ingresos y gastos anuales se considera exenta de tributación en concepto de amortizaciones y gastos de difícil justificación.

En este grupo por tanto se encuentran los autónomos que no tienen grandes inversiones para realizar su actividad económica.

 

Hay otros, la minoría, que se encuentra en estimación directa normal.

Se aplica por deseo del propio contribuyente o porque supera los límites de facturación antes mencionados.

Es obligatorio llevar una contabilidad según el código de comercio, teniendo al día como mínimo el Libro Diario y el Libro de Inventarios y Balances. (Supone un mayor costo en las cuotas de la asesoría, puesto que las obligaciones son mayores)

En esta modalidad si se amortizan contablemente los bienes de inversión.

Deben de estar en esta modalidad por tanto los autónomos que han realizado inversiones de una cuantía elevada a los que les merece la pena ir amortizando como gasto anualmente esas inversiones.

Por tanto el estar en una modalidad u otra irá siempre irá unido al nivel de inversión que haya realizado el autónomo. Es muy importante estar en la modalidad más adecuada para tu actividad, y sobretodo tanto si es mediante libros de registro, como por contabilidad, que tu asesor te haga entender la situación en la que se encuentra tu negocio.              

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59SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
60SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 18 AND `language_id` = 2 LIMIT 1110
61SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
62SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 18 AND `language_id` = 2 LIMIT 1115
63SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
64SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 18 AND `language_id` = 2 LIMIT 1110
65SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
66SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 17 AND `language_id` = 2 LIMIT 1110
67SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
68SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 17 AND `language_id` = 2 LIMIT 1110
69SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
70SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 17 AND `language_id` = 2 LIMIT 1110
71SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
72SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 17 AND `language_id` = 2 LIMIT 1110
73SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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75SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
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77SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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79SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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81SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1116
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83SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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85SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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87SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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89SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
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91SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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93SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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95SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1114
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97SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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99SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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101SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
102SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 13 AND `language_id` = 2 LIMIT 1110
103SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
104SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 13 AND `language_id` = 2 LIMIT 1110
105SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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107SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
108SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 9 AND `language_id` = 2 LIMIT 1117
109SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
110SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 9 AND `language_id` = 2 LIMIT 1110
111SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
112SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 9 AND `language_id` = 2 LIMIT 1110
113SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
114SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
115SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
116SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
117SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1114
118SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
119SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
120SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
121SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
122SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1110
123SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
124SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1110
125SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
126SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1110
127SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
128SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1115
129SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
130SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
131SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
132SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
133SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
134SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1117
135SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
136SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
137SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
138SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1110
139SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
140SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1110
141SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
142SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1110
143SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
144SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1113
145SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
146SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
147SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
148SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1115
149SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
150SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
151SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
152SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
153SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
154SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
155SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
156SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
157SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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163SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
164SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
165SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
166SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
167SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
168SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
169SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
170SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
171SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
172SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
173SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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176SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
177SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
178SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
179SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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182SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
183SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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187SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
188SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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191SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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