{"id":4699,"date":"2026-01-26T15:07:12","date_gmt":"2026-01-26T14:07:12","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4699"},"modified":"2026-01-26T15:07:12","modified_gmt":"2026-01-26T14:07:12","slug":"quotes-i-impostos-10-errors-tipics-que-poden-costar-li-car-a-un-autonom-en-arrencar-lany","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/quotes-i-impostos-10-errors-tipics-que-poden-costar-li-car-a-un-autonom-en-arrencar-lany\/","title":{"rendered":"Quotes i impostos: 10 errors t\u00edpics que poden costar-li car a un aut\u00f2nom en arrencar l&#8217;any"},"content":{"rendered":"<p>L&#8217;arrencada de l&#8217;any fiscal sol ser un dels moments m\u00e9s delicats per a qualsevol aut\u00f2nom o petit negoci. \u00c9s quan es revisen cotitzacions, es prenen decisions clau sobre impostos, s&#8217;actualitzen dades administratives i, en general, es posa a punt la gesti\u00f3 del negoci per als pr\u00f2xims mesos. I precisament per aquest c\u00famul de tr\u00e0mits, \u00e9s tamb\u00e9 quan es cometen m\u00e9s errors.<br \/>\nMolts d&#8217;aquestes fallades no s\u00f3n \u201cdistraccions sense import\u00e0ncia\u201d, sin\u00f3 petites decisions que acaben generant pagaments inesperats, p\u00e8rdua d&#8217;ajudes, tensions de tresoreria i fins i tot problemes amb Hisenda o la Seguretat Social. Segons especialistes, en 2026 hi ha q\u00fcestions especialment sensibles com la regularitzaci\u00f3 de quotes per ingressos reals, el control sobre la Tarifa Plana, la perman\u00e8ncia o ren\u00fancia al sistema de m\u00f2duls i el seguiment de cobraments a trav\u00e9s de plataformes com\u00a0Bizum.<br \/>\nA continuaci\u00f3, repassem els deu errors m\u00e9s comuns que solen repetir-se al comen\u00e7ament de l&#8217;any i que poden acabar sortint bastant cars.<\/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' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/quotes-i-impostos-10-errors-tipics-que-poden-costar-li-car-a-un-autonom-en-arrencar-lany\/#1_No_revisar_si_cal_ajustar_la_base_de_cotitzacio\" title=\"1) No revisar si cal ajustar la base de cotitzaci\u00f3\">1) No revisar si cal ajustar la base de cotitzaci\u00f3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/quotes-i-impostos-10-errors-tipics-que-poden-costar-li-car-a-un-autonom-en-arrencar-lany\/#2_No_calcular_si_caldra_retornar_el_segon_any_de_Tarifa_Plana\" title=\"2) No calcular si caldr\u00e0 retornar el segon any de Tarifa Plana\">2) No calcular si caldr\u00e0 retornar el segon any de Tarifa Plana<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/quotes-i-impostos-10-errors-tipics-que-poden-costar-li-car-a-un-autonom-en-arrencar-lany\/#3_Comencar_lany_sense_un_sistema_per_a_arxivar_factures_i_despeses\" title=\"3) Comen\u00e7ar l&#8217;any sense un sistema per a arxivar factures i despeses\">3) Comen\u00e7ar l&#8217;any sense un sistema per a arxivar factures i despeses<\/a><\/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\/quotes-i-impostos-10-errors-tipics-que-poden-costar-li-car-a-un-autonom-en-arrencar-lany\/#4_Aplicar_malament_retencions_en_factures_lloguers_o_nomines\" title=\"4) Aplicar malament retencions en factures, lloguers o n\u00f2mines\">4) Aplicar malament retencions en factures, lloguers o n\u00f2mines<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ariasassessors.com\/ca\/quotes-i-impostos-10-errors-tipics-que-poden-costar-li-car-a-un-autonom-en-arrencar-lany\/#5_No_planificar_la_liquiditat_per_als_pagaments_trimestrals\" title=\"5) No planificar la liquiditat per als pagaments trimestrals\">5) No planificar la liquiditat per als pagaments trimestrals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ariasassessors.com\/ca\/quotes-i-impostos-10-errors-tipics-que-poden-costar-li-car-a-un-autonom-en-arrencar-lany\/#6_Barrejar_comptes_personals_i_professionals\" title=\"6) Barrejar comptes personals i professionals\">6) Barrejar comptes personals i professionals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ariasassessors.com\/ca\/quotes-i-impostos-10-errors-tipics-que-poden-costar-li-car-a-un-autonom-en-arrencar-lany\/#7_Seguir_en_moduls_o_estimacio_directa_sense_comprovar_si_segueix_conveniendo\" title=\"7) Seguir en m\u00f2duls o estimaci\u00f3 directa sense comprovar si segueix\u00a0conveniendo\">7) Seguir en m\u00f2duls o estimaci\u00f3 directa sense comprovar si segueix\u00a0conveniendo<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ariasassessors.com\/ca\/quotes-i-impostos-10-errors-tipics-que-poden-costar-li-car-a-un-autonom-en-arrencar-lany\/#8_Confiar_que_%E2%80%9Csi_lany_passat_va_sortir_a_retornar_aquest_tambe%E2%80%9D\" title=\"8) Confiar que \u201csi l&#8217;any passat va sortir a retornar, aquest tamb\u00e9\u201d\">8) Confiar que \u201csi l&#8217;any passat va sortir a retornar, aquest tamb\u00e9\u201d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.ariasassessors.com\/ca\/quotes-i-impostos-10-errors-tipics-que-poden-costar-li-car-a-un-autonom-en-arrencar-lany\/#9_No_quadrar_cobraments_de_passarelles_i_Bizum_amb_el_declarat\" title=\"9) No quadrar cobraments de passarel\u00b7les (i\u00a0Bizum)\u00a0amb el declarat\">9) No quadrar cobraments de passarel\u00b7les (i\u00a0Bizum)\u00a0amb el declarat<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_No_revisar_si_cal_ajustar_la_base_de_cotitzacio\"><\/span>\n<p>1) No revisar si cal ajustar la base de cotitzaci\u00f3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Un de les fallades m\u00e9s repetides \u00e9s comen\u00e7ar gener sense comprovar si la base de cotitzaci\u00f3 continua encaixant amb els ingressos reals. Amb el sistema de cotitzaci\u00f3 per rendiments, ajustar la base no \u00e9s nom\u00e9s una recomanaci\u00f3: \u00e9s una decisi\u00f3 clau que afecta tant la quota mensual com a possibles prestacions futures.<br \/>\nSegons expliquen experts fiscals, un error greu \u00e9s deixar-lo passar quan els ingressos han augmentat. La Tresoreria pot reclamar despr\u00e9s les difer\u00e8ncies, per\u00f2 aquest ajust arriba tard per a corregir situacions ja ocorregudes, com haver cobrat una prestaci\u00f3 per maternitat, una baixa m\u00e8dica o el cessament d&#8217;activitat amb un import inferior al que hauria correspost.<br \/>\nTamb\u00e9 ocorre el contrari: hi ha aut\u00f2noms que decideixen mantenir una base superior \u201cper si de cas\u201d, sense fer n\u00fameros. Aix\u00f2 pot traduir-se a pagar m\u00e9s quota cada mes sense un benefici proporcional real, i a m\u00e9s despr\u00e9s pot ser complicat corregir-lo si es deixen passar els terminis.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_No_calcular_si_caldra_retornar_el_segon_any_de_Tarifa_Plana\"><\/span>\n<p>2) No calcular si caldr\u00e0 retornar el segon any de Tarifa Plana<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Un altre cl\u00e0ssic de principi d&#8217;any: no revisar si realment es complien els requisits del segon any de Tarifa Plana. El primer any sol ser autom\u00e0tic si es compleixen condicions, per\u00f2 el segon ja no funciona igual: nom\u00e9s es mant\u00e9 si els rendiments nets anuals no van superar el Salari M\u00ednim Interprofessional (SMI).<\/p>\n<p>El problema \u00e9s que molts aut\u00f2noms no fan aquest c\u00e0lcul i el deixen c\u00f3rrer\u2026 fins que arriba la regularitzaci\u00f3. En el cas citat pel mitj\u00e0, el llindar de refer\u00e8ncia en 2024 estava fixat en 15.876 euros anuals, i qui el va superar ha de retornar la difer\u00e8ncia entre la quota redu\u00efda i la que hauria correspost per ingressos reals.<\/p>\n<p>I aqu\u00ed ve el cop: s&#8217;estan detectant reclamacions que poden anar des de 1.700 fins m\u00e9s de 5.000 euros, segons rendiments i mesos afectats. No \u00e9s nom\u00e9s \u201cpagar m\u00e9s\u201d: \u00e9s l&#8217;impacte directe en la liquiditat del negoci, especialment en el primer trimestre, quan s&#8217;acumulen tamb\u00e9 altres pagaments i obligacions.<\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Comencar_lany_sense_un_sistema_per_a_arxivar_factures_i_despeses\"><\/span>3) Comen\u00e7ar l&#8217;any sense un sistema per a arxivar factures i despeses<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Encara que sembli un tema menor, la falta d&#8217;ordre documental sol ser l&#8217;origen d&#8217;un munt de problemes posteriors: errors en declaracions, deduccions perdudes i, sobretot, desquadraments quan arriben els models trimestrals i toca quadrar-ho tot amb presses.<br \/>\nHisenda exigeix conservar les factures amb el seu contingut original, ben ordenades i durant el termini general de quatre anys. A m\u00e9s, en IVA existeixen obligacions de llibres registro (per exemple, factures rebudes), aix\u00ed que comen\u00e7ar gener sense estructura \u00e9s com \u201cfabricar\u201d problemes per a abril.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Aplicar_malament_retencions_en_factures_lloguers_o_nomines\"><\/span>\n<p>4) Aplicar malament retencions en factures, lloguers o n\u00f2mines<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Cada gener conv\u00e9 revisar si les retencions que s&#8217;estan aplicant continuen sent correctes. Encara que no canvi\u00efn percentatges, el canvi de circumst\u00e0ncies o una mala revisi\u00f3 poden acabar generant desajustaments importants.<br \/>\nL&#8217;article recorda que:<br \/>\n\u2022 En factures amb retenci\u00f3 sol aplicar-se el 15%<br \/>\n\u2022 En lloguers, el 19%<br \/>\n\u2022 I en n\u00f2mines cal recalcular l&#8217;IRPF (especialment si hi ha variables, incentius, hores extra o canvis en el treballador)<br \/>\nEn cas de tenir empleats, tamb\u00e9 es recomana demanar de nou el Model 145, actualitzar dades i ajustar retencions. Si es fa malament, despr\u00e9s arriben sorpreses en la Renda i pagaments inesperats.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_No_planificar_la_liquiditat_per_als_pagaments_trimestrals\"><\/span>\n<p>5) No planificar la liquiditat per als pagaments trimestrals<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Molts aut\u00f2noms arrenquen l&#8217;any pensant nom\u00e9s a \u201cfacturar m\u00e9s\u201d, per\u00f2 obliden que la realitat \u00e9s que IVA, IRPF i altres impostos van arribant per trams. Si no es calcula amb antelaci\u00f3 quant tocar\u00e0 pagar, el cop pot ser fort just quan les despeses fixes del negoci ja estan estrenyent.<br \/>\nAix\u00f2 no sols genera estr\u00e8s: moltes vegades for\u00e7a a demanar ajornaments, a usar finan\u00e7ament no previst o a quedar-se sense caixa en moments cr\u00edtics.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"6_Barrejar_comptes_personals_i_professionals\"><\/span>\n<p>6) Barrejar comptes personals i professionals<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Usar un mateix compte bancari per a tot (negocio + vida personal) \u00e9s un dels errors que m\u00e9s compliquen el control real de l&#8217;activitat.<br \/>\nQuan es barregen despeses, \u00e9s m\u00e9s f\u00e0cil equivocar-se en impostos, m\u00e9s dif\u00edcil justificar moviments i, en cas d&#8217;inspecci\u00f3, es torna un caos demostrar qu\u00e8 era del negoci i qu\u00e8 no. Separar finances des de gener facilita la gesti\u00f3, redueix errors i et permet saber de veritat com va el negoci.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"7_Seguir_en_moduls_o_estimacio_directa_sense_comprovar_si_segueix_conveniendo\"><\/span>\n7) Seguir en m\u00f2duls o estimaci\u00f3 directa sense comprovar si segueix\u00a0conveniendo<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Un altre punt cr\u00edtic: continuar en m\u00f2duls \u201cper costum\u201d sense revisar l\u00edmits o sense valorar si conv\u00e9 renunciar. En 2026, Hisenda va ampliar el termini per a renunciar a m\u00f2duls fins al 31 de gener de 2026, amb la refer\u00e8ncia del Reial decret llei 16\/2025.<br \/>\nEl mitj\u00e0 recorda que es mantenen l\u00edmits de facturaci\u00f3:<br \/>\n\u2022 Fins a 250.000 \u20ac amb particulars<br \/>\n\u2022 Fins a 125.000 \u20ac amb empreses<br \/>\nNo revisar aix\u00f2 pot obligar-te a tributar en un r\u00e8gim que no encaixa amb la teva realitat i que et deixi sense marge de planificaci\u00f3, sobretot en sectors com a comer\u00e7, hostaleria o transport.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"8_Confiar_que_%E2%80%9Csi_lany_passat_va_sortir_a_retornar_aquest_tambe%E2%80%9D\"><\/span>\n<p>8) Confiar que \u201csi l&#8217;any passat va sortir a retornar, aquest tamb\u00e9\u201d<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Aquest error \u00e9s m\u00e9s mental que t\u00e8cnic, per\u00f2 es paga igual. Cada exercici fiscal \u00e9s distint: poden variar ingressos, despeses, ajudes, deduccions\u2026 i el resultat pot canviar per complet.<br \/>\nSi un aut\u00f2nom compta que \u201cli retornaran\u201d i al final toca pagar, el problema \u00e9s doble: no sols paga, sin\u00f3 que normalment ho fa sense haver reservat diners per a aix\u00f2.<br \/>\nL&#8217;article tamb\u00e9 recorda que operacions entre familiars (pagaments, pr\u00e9stecs o serveis) han d&#8217;estar ben documentades. Si no es justifiquen adequadament, poden ser revisades per Hisenda i acabar en ajustos o sancions.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"9_No_quadrar_cobraments_de_passarelles_i_Bizum_amb_el_declarat\"><\/span>\n<p>9) No quadrar cobraments de passarel\u00b7les (i\u00a0Bizum)\u00a0amb el declarat<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A partir de febrer de 2026, Hisenda comen\u00e7ar\u00e0 a rebre dades mensuals de les operacions realitzades per aut\u00f2noms mitjan\u00e7ant\u00a0Bizum\u00a0i tamb\u00e9 de moviments bancaris, a trav\u00e9s dels models 170 i 196.<br \/>\nAix\u00f2 suposa un nivell de control molt major sobre:<br \/>\n\u2022 d&#8217;on venen els ingressos<br \/>\n\u2022 per quins canals es cobren<br \/>\n\u2022 quant es mou cada mes<br \/>\nSi aquests cobraments no quadren amb les vendes declarades, poden apar\u00e8ixer discrep\u00e0ncies, requeriments o inspeccions. La recomanaci\u00f3 \u00e9s clara: conciliar cobraments amb facturaci\u00f3 de manera peri\u00f2dica, i no esperar que \u201csalti\u201d el problema.<br \/>\nPer a m\u00e9s informaci\u00f3 <a href=\"https:\/\/www.ariasassessors.com\/\">contacta&#8217;ns<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;arrencada de l&#8217;any fiscal sol ser un dels moments m\u00e9s delicats per a qualsevol aut\u00f2nom o petit negoci. \u00c9s quan es revisen cotitzacions, es prenen decisions clau sobre impostos, s&#8217;actualitzen dades administratives i, en general, es posa a punt la gesti\u00f3 del negoci per als&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4700,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1115],"tags":[],"class_list":["post-4699","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos-ca"],"yoast_head":"<!-- This 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