{"id":1916,"date":"2022-05-05T09:42:09","date_gmt":"2022-05-05T07:42:09","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=1916"},"modified":"2022-05-05T09:53:43","modified_gmt":"2022-05-05T07:53:43","slug":"tributacio-dels-ajuts-a-treballador-autonom","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/tributacio-dels-ajuts-a-treballador-autonom\/","title":{"rendered":"Aclariment de l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya en relaci\u00f3 amb la tributaci\u00f3 dels ajuts al treballador aut\u00f2nom en la renda 2021"},"content":{"rendered":"

El treballador aut\u00f2nom que han rebut l\u2019any 2021 un ajut en forma de prestaci\u00f3 econ\u00f2mica \u00fanica prevista en el Decret llei 7\/2020, de 17 de mar\u00e7<\/a>, o un ajut previst en el\u00a0Decret llei 39\/2020, de 3 de novembre<\/a>, l\u2019han de declarar en l\u2019autoliquidaci\u00f3 de l\u2019impost sobre la renda de les persones f\u00edsiques d\u2019enguany, d\u2019acord amb els criteris seg\u00fcents:<\/p>\n

\u2013 En cas de ser treballador aut\u00f2nom d\u2019una microempresa i d\u2019haver rebut l\u2019ajut per un import fix de 2.000 euros previst en el Decret llei 39\/2020, de 3 de novembre, i en atenci\u00f3 a la convocat\u00f2ria efectuada mitjan\u00e7ant l\u2019Ordre TSF\/32\/2021, de 5 de febrer, per la qual s\u2019obre el tr\u00e0mit d’inscripci\u00f3 pr\u00e8via dels ajuts extraordinaris per al manteniment de l’activitat econ\u00f2mica enfront de la COVID-19 per a persones treballadores aut\u00f2nomes individuals o persones treballadores aut\u00f2nomes que formin part d’una microempresa, cal declarar aquest ajut en la mateixa categoria de rendiments que els rendiments ordinaris que es perceben de la microempresa<\/strong>. Per tant, cal declarar l\u2019ajut com a rendiment de l\u2019activitat econ\u00f2mica si els rendiments ordinaris provinents de l\u2019empresa tenen aquest car\u00e0cter; i, de la mateixa manera, cal declarar-lo com a rendiment del treball si aquesta \u00e9s la categoria dels rendiments que es perceben de l\u2019empresa.<\/p>\n

\u2013 En la resta de casos, cal declarar l\u2019ajut com a rendiment de l\u2019activitat econ\u00f2mica, sense que escaigui l\u2019aplicaci\u00f3 de cap exempci\u00f3.<\/p>\n

Per m\u00e9s informaci\u00f3, ens pots contactar amb nosaltres a trav\u00e9s de la nostra p\u00e0gina de contacte.\u00a0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

El treballador aut\u00f2nom que han rebut l\u2019any 2021 un ajut en forma de prestaci\u00f3 econ\u00f2mica \u00fanica prevista en el Decret llei 7\/2020, de 17 de mar\u00e7, o un ajut previst en el\u00a0Decret llei 39\/2020, de 3 de novembre, l\u2019han de declarar en l\u2019autoliquidaci\u00f3 de l\u2019impost…<\/p>\n","protected":false},"author":2,"featured_media":1917,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1916","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"\nAclariment de l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya en relaci\u00f3 amb la tributaci\u00f3 dels ajuts al treballador aut\u00f2nom en la renda 2021 | Arias Assessors<\/title>\n<meta name=\"description\" content=\"El treballador aut\u00f2nom que han rebut l\u2019any 2021 un ajut en forma de prestaci\u00f3 econ\u00f2mica 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