{"id":3433,"date":"2024-07-01T10:00:07","date_gmt":"2024-07-01T08:00:07","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=3433"},"modified":"2024-06-11T11:38:45","modified_gmt":"2024-06-11T09:38:45","slug":"hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/","title":{"rendered":"Hisenda Podr\u00e0 Treure els Aut\u00f2noms del R\u00e8gim de M\u00f2duls sense Inspecci\u00f3 Pr\u00e8via: El TEAC d\u00f3na Suport a la Decisi\u00f3"},"content":{"rendered":"<p>El 27 de maig, el Tribunal Econ\u00f2mic-Administratiu Central (TEAC) va publicar una resoluci\u00f3 que permet a Hisenda verificar que els aut\u00f2noms que tributen pel r\u00e8gim d&#8217;estimaci\u00f3 objectiva -o m\u00f2duls- compleixen amb els requisits sense necessitat de realitzar una inspecci\u00f3. Aquesta decisi\u00f3 del TEAC segueix la l\u00ednia establerta pel Tribunal Suprem fa uns mesos, que va confirmar el dret de l&#8217;Ag\u00e8ncia Tribut\u00e0ria a excloure els aut\u00f2noms del sistema de m\u00f2duls si excedeixen els l\u00edmits d&#8217;ingressos permessos.<\/p>\n<p>La resoluci\u00f3 del TEAC subratlla que el r\u00e8gim d&#8217;estimaci\u00f3 objectiva no \u00e9s un sistema tributari especial, sin\u00f3 un m\u00e8tode per calcular la base imposable dels aut\u00f2noms. D&#8217;aquesta manera, unifica el criteri d&#8217;ambd\u00f3s tribunals i estableix jurisprud\u00e8ncia sobre com ha de actuar l&#8217;Ag\u00e8ncia Tribut\u00e0ria en aquests casos.<\/p>\n<p>Aquesta decisi\u00f3 arriba en un moment en qu\u00e8 Hisenda est\u00e0 intensificant la supervisi\u00f3 dels aut\u00f2noms que tributen per m\u00f2duls. Des del 22 d&#8217;abril, els aut\u00f2noms que no compleixen amb els l\u00edmits o que troben el r\u00e8gim de m\u00f2duls desfavorable, han tingut l&#8217;oportunitat de sortir d&#8217;aquest sistema.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice de Contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #428bca;color:#428bca\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #428bca;color:#428bca\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#Hisenda_Podra_Fiscalitzar_els_Autonoms_en_Moduls_Directament_TEAC_Donant_Suport_al_Suprem\" title=\"Hisenda Podr\u00e0 Fiscalitzar els Aut\u00f2noms en M\u00f2duls Directament: TEAC Donant Suport al Suprem\">Hisenda Podr\u00e0 Fiscalitzar els Aut\u00f2noms en M\u00f2duls Directament: TEAC Donant Suport al Suprem<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#Hisenda_Utilitza_Dades_de_Factures_de_Clients_per_Verificar_Limits\" title=\"Hisenda Utilitza Dades de Factures de Clients per Verificar L\u00edmits\">Hisenda Utilitza Dades de Factures de Clients per Verificar L\u00edmits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#Limits_dIngressos_per_Tributar_en_Moduls_125000_o_250000_Euros\" title=\"L\u00edmits d&#8217;Ingressos per Tributar en M\u00f2duls: 125.000 o 250.000 Euros\">L\u00edmits d&#8217;Ingressos per Tributar en M\u00f2duls: 125.000 o 250.000 Euros<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#Necessites_assessorament\" title=\"Necessites assessorament?\">Necessites assessorament?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#Per_que_triar_Arias_Assessors\" title=\"Per qu\u00e8 triar Arias Assessors?\">Per qu\u00e8 triar Arias Assessors?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Hisenda_Podra_Fiscalitzar_els_Autonoms_en_Moduls_Directament_TEAC_Donant_Suport_al_Suprem\"><\/span><strong>Hisenda Podr\u00e0 Fiscalitzar els Aut\u00f2noms en M\u00f2duls Directament: TEAC Donant Suport al Suprem<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>El cas que va originar aquesta resoluci\u00f3 prov\u00e9 dels tribunals gallegos, on un aut\u00f2nom va reclamar despr\u00e9s de ser excl\u00f2s del sistema de m\u00f2duls per excedir el l\u00edmit d&#8217;ingressos de 250.000 euros. L&#8217;exclusi\u00f3 va ser realitzada per un \u00f2rgan gestor i no per la Inspecci\u00f3, la qual cosa va dur l&#8217;aut\u00f2nom a argumentar exc\u00e9s de compet\u00e8ncies. Inicialment, els jutges van fallar a favor de l&#8217;aut\u00f2nom, declarant nul\u00b7la l&#8217;exclusi\u00f3.<\/p>\n<p>No obstant aix\u00f2, el Tribunal Suprem va fallar en contra d&#8217;aquesta decisi\u00f3, afirmant que els \u00f2rgans gestors tenen la capacitat de realitzar comprovacions i regularitzar la situaci\u00f3 de l&#8217;aut\u00f2nom, encara que no es tracti d&#8217;una inspecci\u00f3. Aquest tipus de comprovacions, per\u00f2, no pot incloure l&#8217;examen de la comptabilitat de l&#8217;aut\u00f2nom.<\/p>\n<p>El TEAC ha reafirmat aquest criteri, indicant que el r\u00e8gim d&#8217;estimaci\u00f3 objectiva \u00e9s simplement un m\u00e8tode per determinar la base imposable i, per tant, pot ser verificat per procediments gestors.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hisenda_Utilitza_Dades_de_Factures_de_Clients_per_Verificar_Limits\"><\/span><strong>Hisenda Utilitza Dades de Factures de Clients per Verificar L\u00edmits<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sense necessitat d&#8217;inspeccionar la comptabilitat dels aut\u00f2noms, Hisenda utilitza les dades proporcionades pels clients dels aut\u00f2noms per verificar si compleixen amb els l\u00edmits establerts per tributar per m\u00f2duls. Jos\u00e9 Mar\u00eda Mollinedo, secretari general del sindicat de t\u00e8cnics d&#8217;Hisenda (Gestha), va explicar que l&#8217;Ag\u00e8ncia Tribut\u00e0ria creua les dades declarades pels clients dels aut\u00f2noms.<\/p>\n<p>Si els clients declaren factures que sumen m\u00e9s de 125.000 o 250.000 euros, depenent del cas, Hisenda pot fer servir aquesta informaci\u00f3 per comprovar els ingressos de l&#8217;aut\u00f2nom. Si s&#8217;excedeixen els l\u00edmits, Hisenda pot excloure l&#8217;aut\u00f2nom del r\u00e8gim d&#8217;estimaci\u00f3 objectiva sense necessitat d&#8217;una inspecci\u00f3 formal.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Limits_dIngressos_per_Tributar_en_Moduls_125000_o_250000_Euros\"><\/span><strong>L\u00edmits d&#8217;Ingressos per Tributar en M\u00f2duls: 125.000 o 250.000 Euros<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hisenda ha mantingut els l\u00edmits d&#8217;ingressos que els aut\u00f2noms han de complir per tributar en el r\u00e8gim d&#8217;estimaci\u00f3 objectiva. Aquests l\u00edmits s\u00f3n de 250.000 euros per a vendes directes a particulars, com en el cas d&#8217;hostalers i comerciants, i 125.000 euros per facturaci\u00f3 a altres empreses.<\/p>\n<p>Si la declaraci\u00f3 de la renda de l&#8217;any anterior mostra ingressos superiors a aquests l\u00edmits, Hisenda pot excloure els aut\u00f2noms del sistema de m\u00f2duls mitjan\u00e7ant una simple comprovaci\u00f3, sense necessitat d&#8217;una inspecci\u00f3. En aquests casos, Hisenda podria reclamar la difer\u00e8ncia dels impostos que l&#8217;aut\u00f2nom hauria de haver pagat sota el sistema d&#8217;estimaci\u00f3 directa.<\/p>\n<p>Els aut\u00f2noms tenen fins al 22 d&#8217;abril de cada any per renunciar al sistema de m\u00f2duls si ja no compleixen amb els requisits. La ren\u00fancia volunt\u00e0ria no implica sancions addicionals, alguna cosa que podria oc\u00f3rrer si \u00e9s Hisenda qui realitza la comprovaci\u00f3.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Necessites_assessorament\"><\/span>Necessites assessorament?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Si et trobes en una situaci\u00f3 on necessites presentar una documentaci\u00f3 o tens dubtes sobre com fer-ho correctament, \u00e9s fonamental comptar amb l&#8217;assessorament professional adequat. A Arias Assessors estem aqu\u00ed per ajudar-te.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Per_que_triar_Arias_Assessors\"><\/span><strong>Per qu\u00e8 triar Arias Assessors?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><strong>Experi\u00e8ncia i especialitzaci\u00f3:<\/strong> Comptem amb un equip d&#8217;experts en mat\u00e8ria fiscal amb \u00e0mplia experi\u00e8ncia en la presentaci\u00f3 de declaracions complement\u00e0ries i resoluci\u00f3 de problemes fiscals.<\/li>\n<li><strong>Assessorament personalitzat:<\/strong> Ens comprometem a proporcionar-te un assessorament personalitzat i adaptat a la teva situaci\u00f3 espec\u00edfica. Ens prenem el temps necessari per entendre les teves necessitats i oferir-te solucions eficaces.<\/li>\n<li><strong>Compliment normatiu:<\/strong> El nostre objectiu \u00e9s garantir el compliment adequat de les teves obligacions tribut\u00e0ries, evitant possibles sancions o problemes amb l&#8217;administraci\u00f3 tribut\u00e0ria.<\/li>\n<\/ol>\n<p><a href=\"https:\/\/www.ariasassessors.com\/ca\/contacte\/\">Contacta&#8217;ns avui mateix<\/a> per obtenir ajuda especialitzada i garantir el compliment adequat de les teves obligacions tribut\u00e0ries!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 27 de maig, el Tribunal Econ\u00f2mic-Administratiu Central (TEAC) va publicar una resoluci\u00f3 que permet a Hisenda verificar que els aut\u00f2noms que tributen pel r\u00e8gim d&#8217;estimaci\u00f3 objectiva -o m\u00f2duls- compleixen amb els requisits sense necessitat de realitzar una inspecci\u00f3. Aquesta decisi\u00f3 del TEAC segueix la&#8230;<\/p>\n","protected":false},"author":2,"featured_media":3429,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-3433","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Hisenda Podr\u00e0 Treure els Aut\u00f2noms del R\u00e8gim de M\u00f2duls sense Inspecci\u00f3 Pr\u00e8via: El TEAC d\u00f3na Suport a la Decisi\u00f3 | Arias Assessors<\/title>\n<meta name=\"description\" content=\"El Tribunal Econ\u00f2mic-Administratiu Central (TEAC) ha em\u00e8s una resoluci\u00f3 que valida la postura del Tribunal Suprem, permetent a Hisenda verificar si els aut\u00f2noms que tributen en m\u00f2duls compleixen amb els l\u00edmits establerts sense necessitat d&#039;una inspecci\u00f3 pr\u00e8via.\" \/>\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.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hisenda Podr\u00e0 Treure els Aut\u00f2noms del R\u00e8gim de M\u00f2duls sense Inspecci\u00f3 Pr\u00e8via: El TEAC d\u00f3na Suport a la Decisi\u00f3 | Arias Assessors\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Econ\u00f2mic-Administratiu Central (TEAC) ha em\u00e8s una resoluci\u00f3 que valida la postura del Tribunal Suprem, permetent a Hisenda verificar si els aut\u00f2noms que tributen en m\u00f2duls compleixen amb els l\u00edmits establerts sense necessitat d&#039;una inspecci\u00f3 pr\u00e8via.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/\" \/>\n<meta property=\"og:site_name\" content=\"Arias Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ariasassessors\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-01T08:00:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-11T09:38:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2024\/06\/Arias_Blog_IMAGEN_DESTACADA-3.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1202\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"btorras\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ariasassessors\" \/>\n<meta name=\"twitter:site\" content=\"@ariasassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"btorras\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/\"},\"author\":{\"name\":\"btorras\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef\"},\"headline\":\"Hisenda Podr\u00e0 Treure els Aut\u00f2noms del R\u00e8gim de M\u00f2duls sense Inspecci\u00f3 Pr\u00e8via: El TEAC d\u00f3na Suport a la Decisi\u00f3\",\"datePublished\":\"2024-07-01T08:00:07+00:00\",\"dateModified\":\"2024-06-11T09:38:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/\"},\"wordCount\":814,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2024\/06\/Arias_Blog_IMAGEN_DESTACADA-3.png\",\"articleSection\":[\"noticies\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/\",\"url\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/\",\"name\":\"Hisenda Podr\u00e0 Treure els Aut\u00f2noms del R\u00e8gim de M\u00f2duls sense Inspecci\u00f3 Pr\u00e8via: El TEAC d\u00f3na Suport a la Decisi\u00f3 | Arias Assessors\",\"isPartOf\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2024\/06\/Arias_Blog_IMAGEN_DESTACADA-3.png\",\"datePublished\":\"2024-07-01T08:00:07+00:00\",\"dateModified\":\"2024-06-11T09:38:45+00:00\",\"description\":\"El Tribunal Econ\u00f2mic-Administratiu Central (TEAC) ha em\u00e8s una resoluci\u00f3 que valida la postura del Tribunal Suprem, permetent a Hisenda verificar si els aut\u00f2noms que tributen en m\u00f2duls compleixen amb els l\u00edmits establerts sense necessitat d'una inspecci\u00f3 pr\u00e8via.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#primaryimage\",\"url\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2024\/06\/Arias_Blog_IMAGEN_DESTACADA-3.png\",\"contentUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2024\/06\/Arias_Blog_IMAGEN_DESTACADA-3.png\",\"width\":1920,\"height\":1202},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ariasassessors.com\/ca\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Hisenda Podr\u00e0 Treure els Aut\u00f2noms del R\u00e8gim de M\u00f2duls sense Inspecci\u00f3 Pr\u00e8via: El TEAC d\u00f3na Suport a la Decisi\u00f3\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ariasassessors.com\/#website\",\"url\":\"https:\/\/www.ariasassessors.com\/\",\"name\":\"Arias Assessors\",\"description\":\"Asesor\u00eda para aut\u00f3nomos, profesionales y PYMES\",\"publisher\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ariasassessors.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\",\"name\":\"Arias Assessors\",\"url\":\"https:\/\/www.ariasassessors.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png\",\"contentUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png\",\"width\":349,\"height\":254,\"caption\":\"Arias Assessors\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/ariasassessors\/\",\"https:\/\/x.com\/ariasassessors\",\"https:\/\/www.linkedin.com\/company\/r&amp;amp;r-growing-knowledge\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef\",\"name\":\"btorras\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g\",\"caption\":\"btorras\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Hisenda Podr\u00e0 Treure els Aut\u00f2noms del R\u00e8gim de M\u00f2duls sense Inspecci\u00f3 Pr\u00e8via: El TEAC d\u00f3na Suport a la Decisi\u00f3 | Arias Assessors","description":"El Tribunal Econ\u00f2mic-Administratiu Central (TEAC) ha em\u00e8s una resoluci\u00f3 que valida la postura del Tribunal Suprem, permetent a Hisenda verificar si els aut\u00f2noms que tributen en m\u00f2duls compleixen amb els l\u00edmits establerts sense necessitat d'una inspecci\u00f3 pr\u00e8via.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/","og_locale":"ca_ES","og_type":"article","og_title":"Hisenda Podr\u00e0 Treure els Aut\u00f2noms del R\u00e8gim de M\u00f2duls sense Inspecci\u00f3 Pr\u00e8via: El TEAC d\u00f3na Suport a la Decisi\u00f3 | Arias Assessors","og_description":"El Tribunal Econ\u00f2mic-Administratiu Central (TEAC) ha em\u00e8s una resoluci\u00f3 que valida la postura del Tribunal Suprem, permetent a Hisenda verificar si els aut\u00f2noms que tributen en m\u00f2duls compleixen amb els l\u00edmits establerts sense necessitat d'una inspecci\u00f3 pr\u00e8via.","og_url":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/","og_site_name":"Arias Assessors","article_publisher":"https:\/\/www.facebook.com\/ariasassessors\/","article_published_time":"2024-07-01T08:00:07+00:00","article_modified_time":"2024-06-11T09:38:45+00:00","og_image":[{"width":1920,"height":1202,"url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2024\/06\/Arias_Blog_IMAGEN_DESTACADA-3.png","type":"image\/png"}],"author":"btorras","twitter_card":"summary_large_image","twitter_creator":"@ariasassessors","twitter_site":"@ariasassessors","twitter_misc":{"Escrit per":"btorras","Temps estimat de lectura":"4 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#article","isPartOf":{"@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/"},"author":{"name":"btorras","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef"},"headline":"Hisenda Podr\u00e0 Treure els Aut\u00f2noms del R\u00e8gim de M\u00f2duls sense Inspecci\u00f3 Pr\u00e8via: El TEAC d\u00f3na Suport a la Decisi\u00f3","datePublished":"2024-07-01T08:00:07+00:00","dateModified":"2024-06-11T09:38:45+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/"},"wordCount":814,"commentCount":0,"publisher":{"@id":"https:\/\/www.ariasassessors.com\/#organization"},"image":{"@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2024\/06\/Arias_Blog_IMAGEN_DESTACADA-3.png","articleSection":["noticies"],"inLanguage":"ca","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/","url":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/","name":"Hisenda Podr\u00e0 Treure els Aut\u00f2noms del R\u00e8gim de M\u00f2duls sense Inspecci\u00f3 Pr\u00e8via: El TEAC d\u00f3na Suport a la Decisi\u00f3 | Arias Assessors","isPartOf":{"@id":"https:\/\/www.ariasassessors.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#primaryimage"},"image":{"@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2024\/06\/Arias_Blog_IMAGEN_DESTACADA-3.png","datePublished":"2024-07-01T08:00:07+00:00","dateModified":"2024-06-11T09:38:45+00:00","description":"El Tribunal Econ\u00f2mic-Administratiu Central (TEAC) ha em\u00e8s una resoluci\u00f3 que valida la postura del Tribunal Suprem, permetent a Hisenda verificar si els aut\u00f2noms que tributen en m\u00f2duls compleixen amb els l\u00edmits establerts sense necessitat d'una inspecci\u00f3 pr\u00e8via.","breadcrumb":{"@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#primaryimage","url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2024\/06\/Arias_Blog_IMAGEN_DESTACADA-3.png","contentUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2024\/06\/Arias_Blog_IMAGEN_DESTACADA-3.png","width":1920,"height":1202},{"@type":"BreadcrumbList","@id":"https:\/\/www.ariasassessors.com\/ca\/hisenda-podra-treure-els-autonoms-del-regim-de-moduls-sense-inspeccio-previa-el-teac-dona-suport-a-la-decisio\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ariasassessors.com\/ca\/"},{"@type":"ListItem","position":2,"name":"Hisenda Podr\u00e0 Treure els Aut\u00f2noms del R\u00e8gim de M\u00f2duls sense Inspecci\u00f3 Pr\u00e8via: El TEAC d\u00f3na Suport a la Decisi\u00f3"}]},{"@type":"WebSite","@id":"https:\/\/www.ariasassessors.com\/#website","url":"https:\/\/www.ariasassessors.com\/","name":"Arias Assessors","description":"Asesor\u00eda para aut\u00f3nomos, profesionales y PYMES","publisher":{"@id":"https:\/\/www.ariasassessors.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ariasassessors.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/www.ariasassessors.com\/#organization","name":"Arias Assessors","url":"https:\/\/www.ariasassessors.com\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png","contentUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png","width":349,"height":254,"caption":"Arias Assessors"},"image":{"@id":"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/ariasassessors\/","https:\/\/x.com\/ariasassessors","https:\/\/www.linkedin.com\/company\/r&amp;amp;r-growing-knowledge\/"]},{"@type":"Person","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef","name":"btorras","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g","caption":"btorras"}}]}},"_links":{"self":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/3433","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/comments?post=3433"}],"version-history":[{"count":1,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/3433\/revisions"}],"predecessor-version":[{"id":3434,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/3433\/revisions\/3434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/media\/3429"}],"wp:attachment":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/media?parent=3433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/categories?post=3433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/tags?post=3433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}