{"id":4794,"date":"2026-04-13T10:00:33","date_gmt":"2026-04-13T08:00:33","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4794"},"modified":"2026-04-20T15:26:12","modified_gmt":"2026-04-20T13:26:12","slug":"com-ajornar-impostos-com-a-autonom-el-2026","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/com-ajornar-impostos-com-a-autonom-el-2026\/","title":{"rendered":"Com ajornar impostos com a aut\u00f2nom el 2026: terminis, l\u00edmits i deutes inajornables"},"content":{"rendered":"<p>Quan la liquiditat no arriba a temps per cobrir una obligaci\u00f3 fiscal, l&#8217;ajornament \u00e9s el mecanisme legal que l&#8217;<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ca_es\/inicio.html\">Ag\u00e8ncia Tribut\u00e0ria<\/a> posa a disposici\u00f3 d&#8217;aut\u00f2noms i empreses. No \u00e9s una soluci\u00f3 extraordin\u00e0ria ni un indici de dificultats greus: el 2024 es van concedir m\u00e9s de 150.000 nous ajornaments, un 6% m\u00e9s que l&#8217;any anterior. Saber com funciona, quins impostos admet i quant costa pot marcar la difer\u00e8ncia entre gestionar un problema de tresoreria puntual o acumular un deute amb rec\u00e0rrecs.<\/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\/com-ajornar-impostos-com-a-autonom-el-2026\/#Que_es_lajornament_dimpostos_i_quan_es_pot_sollicitar\" title=\"Qu\u00e8 \u00e9s l&#8217;ajornament d&#8217;impostos i quan es pot sol\u00b7licitar\">Qu\u00e8 \u00e9s l&#8217;ajornament d&#8217;impostos i quan es pot sol\u00b7licitar<\/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\/com-ajornar-impostos-com-a-autonom-el-2026\/#Limit_sense_aval_fins_a_50000_euros_de_forma_automatica\" title=\"L\u00edmit sense aval: fins a 50.000 euros de forma autom\u00e0tica\">L\u00edmit sense aval: fins a 50.000 euros de forma autom\u00e0tica<\/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\/com-ajornar-impostos-com-a-autonom-el-2026\/#Terminis_de_pagament_fins_a_24_mensualitats_per_a_autonoms_persones_fisiques\" title=\"Terminis de pagament: fins a 24 mensualitats per a aut\u00f2noms persones f\u00edsiques\">Terminis de pagament: fins a 24 mensualitats per a aut\u00f2noms persones f\u00edsiques<\/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\/com-ajornar-impostos-com-a-autonom-el-2026\/#Quant_costa_ajornar_linteres_de_demora_el_2026\" title=\"Quant costa ajornar: l&#8217;inter\u00e8s de demora el 2026\">Quant costa ajornar: l&#8217;inter\u00e8s de demora el 2026<\/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\/com-ajornar-impostos-com-a-autonom-el-2026\/#Quins_impostos_es_poden_ajornar_i_quins_no\" title=\"Quins impostos es poden ajornar i quins no\">Quins impostos es poden ajornar i quins no<\/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\/com-ajornar-impostos-com-a-autonom-el-2026\/#Com_sollicitar_lajornament_pas_a_pas\" title=\"Com sol\u00b7licitar l&#8217;ajornament pas a pas\">Com sol\u00b7licitar l&#8217;ajornament pas a pas<\/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\/com-ajornar-impostos-com-a-autonom-el-2026\/#Preguntes_frequents_sobre_lajornament_dimpostos_per_a_autonoms\" title=\"Preguntes freq\u00fcents sobre l&#8217;ajornament d&#8217;impostos per a aut\u00f2noms\">Preguntes freq\u00fcents sobre l&#8217;ajornament d&#8217;impostos per a aut\u00f2noms<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ariasassessors.com\/ca\/com-ajornar-impostos-com-a-autonom-el-2026\/#Que_es_lajornament_dimpostos_per_a_autonoms\" title=\"Qu\u00e8 \u00e9s l&#8217;ajornament d&#8217;impostos per a aut\u00f2noms?\">Qu\u00e8 \u00e9s l&#8217;ajornament d&#8217;impostos per a aut\u00f2noms?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.ariasassessors.com\/ca\/com-ajornar-impostos-com-a-autonom-el-2026\/#Quant_es_pot_ajornar_sense_necessitat_de_presentar_un_aval\" title=\"Quant es pot ajornar sense necessitat de presentar un aval?\">Quant es pot ajornar sense necessitat de presentar un aval?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.ariasassessors.com\/ca\/com-ajornar-impostos-com-a-autonom-el-2026\/#En_quants_terminis_pot_fraccionar_un_autonom_el_seu_deute_amb_Hisenda\" title=\"En quants terminis pot fraccionar un aut\u00f2nom el seu deute amb Hisenda?\">En quants terminis pot fraccionar un aut\u00f2nom el seu deute amb Hisenda?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.ariasassessors.com\/ca\/com-ajornar-impostos-com-a-autonom-el-2026\/#Quin_es_linteres_de_demora_que_aplica_Hisenda_als_ajornaments_el_2026\" title=\"Quin \u00e9s l&#8217;inter\u00e8s de demora que aplica Hisenda als ajornaments el 2026?\">Quin \u00e9s l&#8217;inter\u00e8s de demora que aplica Hisenda als ajornaments el 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.ariasassessors.com\/ca\/com-ajornar-impostos-com-a-autonom-el-2026\/#LIVA_trimestral_es_pot_ajornar\" title=\"L&#8217;IVA trimestral es pot ajornar?\">L&#8217;IVA trimestral es pot ajornar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.ariasassessors.com\/ca\/com-ajornar-impostos-com-a-autonom-el-2026\/#Es_pot_ajornar_un_impost_que_ja_es_troba_en_periode_executiu\" title=\"Es pot ajornar un impost que ja es troba en per\u00edode executiu?\">Es pot ajornar un impost que ja es troba en per\u00edode executiu?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Que_es_lajornament_dimpostos_i_quan_es_pot_sollicitar\"><\/span>Qu\u00e8 \u00e9s l&#8217;ajornament d&#8217;impostos i quan es pot sol\u00b7licitar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>L&#8217;ajornament \u00e9s un instrument tributari que permet retardar o fraccionar el pagament d&#8217;un deute amb Hisenda quan el contribuent no pot afrontar-lo dins del termini establert per raons de tresoreria. No suposa cap condonaci\u00f3 ni cap reducci\u00f3 de l&#8217;import: el deute es paga \u00edntegre, m\u00e9s els interessos de demora que corresponguin.<\/p>\n<p>Es pot sol\u00b7licitar en dos moments diferents: durant el per\u00edode voluntari de pagament, abans que venci el termini de la declaraci\u00f3, o una vegada que el deute ha passat a per\u00edode executiu, sempre que en aquest segon cas no s&#8217;hagi notificat encara l&#8217;embargament de b\u00e9ns.<\/p>\n<p>El tr\u00e0mit es fa de forma telem\u00e0tica a trav\u00e9s de la Seu Electr\u00f2nica de l&#8217;Ag\u00e8ncia Tribut\u00e0ria, mitjan\u00e7ant certificat electr\u00f2nic, DNI electr\u00f2nic, Cl@ve o sistema eIDAS.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Limit_sense_aval_fins_a_50000_euros_de_forma_automatica\"><\/span>L\u00edmit sense aval: fins a 50.000 euros de forma autom\u00e0tica<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Des de la publicaci\u00f3 de l&#8217;Ordre HFP\/311\/2023, el l\u00edmit per ajornar deutes de forma autom\u00e0tica i sense necessitat d&#8217;aportar garanties es va elevar de 30.000 a 50.000 euros. Aix\u00f2 significa que un aut\u00f2nom pot sol\u00b7licitar l&#8217;ajornament sense presentar aval bancari ni asseguran\u00e7a de cauci\u00f3 sempre que el conjunt dels seus deutes pendents no superi aquesta xifra.<\/p>\n<p>\u00c9s important tenir en compte que aquest llindar de 50.000 euros no s&#8217;aplica nom\u00e9s al deute que es vol ajornar en aquell moment: inclou tamb\u00e9 qualsevol altre deute tributari que l&#8217;aut\u00f2nom tingui pendent de pagament en aquell instant. Si la suma total supera aquesta quantitat, caldr\u00e0 aportar garanties perqu\u00e8 l&#8217;Ag\u00e8ncia Tribut\u00e0ria tramiti la sol\u00b7licitud.<\/p>\n<p>Per a deutes superiors a 50.000 euros, l&#8217;ajornament continua sent possible, per\u00f2 requereix garanties addicionals i els terminis de fraccionament es poden estendre fins a 60 mesos.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Terminis_de_pagament_fins_a_24_mensualitats_per_a_autonoms_persones_fisiques\"><\/span>Terminis de pagament: fins a 24 mensualitats per a aut\u00f2noms persones f\u00edsiques<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>La instrucci\u00f3 2\/2023 del departament de recaptaci\u00f3 de l&#8217;Ag\u00e8ncia Tribut\u00e0ria va duplicar els terminis m\u00e0xims de fraccionament disponibles. Actualment, els aut\u00f2noms que tributen com a persones f\u00edsiques poden fraccionar el pagament en fins a 24 mensualitats. Per a aut\u00f2noms societaris i empreses el l\u00edmit \u00e9s de 12 terminis mensuals.<\/p>\n<p>Hi ha una condici\u00f3 pr\u00e0ctica que conv\u00e9 tenir present: cap quota mensual pot ser inferior a 50 euros. Si el fraccionament en el nombre de terminis sol\u00b7licitat produeix quotes per sota d&#8217;aquest import, l&#8217;Ag\u00e8ncia Tribut\u00e0ria reduir\u00e0 autom\u00e0ticament el nombre de mensualitats.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quant_costa_ajornar_linteres_de_demora_el_2026\"><\/span>Quant costa ajornar: l&#8217;inter\u00e8s de demora el 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ajornar un deute amb Hisenda no \u00e9s gratu\u00eft. La normativa estableix que s&#8217;aplica un inter\u00e8s de demora sobre l&#8217;import pendent durant el temps que duri l&#8217;ajornament. El 2026, aquest inter\u00e8s \u00e9s del 4,0625%, el mateix tipus que s&#8217;aplica des del 2023 a causa de la pr\u00f2rroga continuada dels Pressupostos Generals de l&#8217;Estat.<\/p>\n<p>Aquest percentatge es calcula sumant un 25% a l&#8217;inter\u00e8s legal dels diners, que actualment se situa en el 3,25%. El cost real de l&#8217;ajornament dep\u00e8n de l&#8217;import del deute, del nombre de terminis elegits i de la data de sol\u00b7licitud. L&#8217;Ag\u00e8ncia Tribut\u00e0ria ofereix una calculadora de tipus d&#8217;inter\u00e8s a la seva p\u00e0gina web que permet estimar el cost abans de presentar la sol\u00b7licitud.<\/p>\n<p>A tall de refer\u00e8ncia: un deute de 2.000 euros fraccionat en sis terminis mensuals genera aproximadament 23,80 euros en interessos. En termes generals, el cost de l&#8217;ajornament \u00e9s moderat i pot resultar m\u00e9s convenient que afrontar els rec\u00e0rrecs per impagament o les conseq\u00fc\u00e8ncies d&#8217;entrar en via executiva.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quins_impostos_es_poden_ajornar_i_quins_no\"><\/span>Quins impostos es poden ajornar i quins no<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>La regla general \u00e9s que gaireb\u00e9 qualsevol deute tributari \u00e9s ajornable. No obstant aix\u00f2, la normativa estableix un llistat de deutes considerats inajornables que l&#8217;aut\u00f2nom ha de con\u00e8ixer abans de sol\u00b7licitar-ho, ja que l&#8217;Ag\u00e8ncia Tribut\u00e0ria rebutjar\u00e0 autom\u00e0ticament la sol\u00b7licitud en aquests casos.<\/p>\n<p><strong>S\u00f3n inajornables:<\/strong><\/p>\n<ul>\n<li>Les retencions i ingressos a compte (models 111, 115, 123). S\u00f3n quantitats que l&#8217;aut\u00f2nom descompta a tercers \u2014treballadors, professionals, arrendadors\u2014 per ingressar-les directament a Hisenda. En actuar com a mer intermediari recaptador, no pot retenir aquests diners per a si mateix.<\/li>\n<li>Els pagaments fraccionats de l&#8217;Impost sobre Societats (models 202 i 222). La declaraci\u00f3 anual de l&#8217;IS s\u00ed que \u00e9s ajornable, per\u00f2 no els seus pagaments fraccionats.<\/li>\n<li>L&#8217;IVA repercutit no cobrat t\u00e9 una excepci\u00f3: es pot ajornar si l&#8217;aut\u00f2nom acredita documentalment que les quotes d&#8217;IVA repercutides no han estat efectivament cobrades al client.<\/li>\n<li>Els deutes que tinguin la consideraci\u00f3 de cr\u00e8dits contra la massa en situaci\u00f3 de concurs de creditors.<\/li>\n<li>Els deutes derivats de devoluci\u00f3 d&#8217;ajudes d&#8217;Estat.<\/li>\n<li>S\u00f3n ajornables, entre d&#8217;altres: l&#8217;IVA trimestral quan les quotes no han estat cobrades, els pagaments fraccionats d&#8217;IRPF (model 130), la declaraci\u00f3 anual de la Renda, l&#8217;Impost sobre Societats en la seva liquidaci\u00f3 anual, i sancions i interessos de demora.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Com_sollicitar_lajornament_pas_a_pas\"><\/span>Com sol\u00b7licitar l&#8217;ajornament pas a pas<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>El tr\u00e0mit complet es fa a la Seu Electr\u00f2nica de l&#8217;Ag\u00e8ncia Tribut\u00e0ria (sede.agenciatributaria.gob.es). Els passos s\u00f3n els seg\u00fcents:<\/p>\n<ol>\n<li>Identificar-se amb certificat electr\u00f2nic, DNI electr\u00f2nic, Cl@ve o eIDAS.<\/li>\n<li>Accedir a l&#8217;apartat d&#8217;ajornaments i fraccionaments dins l&#8217;\u00e0rea de recaptaci\u00f3.<\/li>\n<li>Seleccionar el deute que es vol ajornar o, si encara no est\u00e0 liquidat, presentar l&#8217;autoliquidaci\u00f3 marcant l&#8217;opci\u00f3 de reconeixement de deute amb sol\u00b7licitud d&#8217;ajornament (per exemple, en el model 303 d&#8217;IVA).<\/li>\n<li>Indicar el nombre de terminis i la periodicitat desitjada.<\/li>\n<li>Facilitar el n\u00famero de compte bancari on es carregaran els pagaments.<\/li>\n<li>Enviar la sol\u00b7licitud. Per a deutes inferiors a 50.000 euros el sistema la tramita de forma autom\u00e0tica, sense esperar resoluci\u00f3 expressa.<\/li>\n<\/ol>\n<p>Si tens dubtes sobre si el teu deute \u00e9s ajornable, sobre el nombre de terminis m\u00e9s convenient o sobre l&#8217;impacte en la teva situaci\u00f3 fiscal, el recomanable \u00e9s consultar-ho amb un assessor abans de presentar la sol\u00b7licitud. Una sol\u00b7licitud mal plantejada pot ser denegada, i aquesta denegaci\u00f3 pot tenir conseq\u00fc\u00e8ncies sobre el rec\u00e0rrec aplicable.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Preguntes_frequents_sobre_lajornament_dimpostos_per_a_autonoms\"><\/span>Preguntes freq\u00fcents sobre l&#8217;ajornament d&#8217;impostos per a aut\u00f2noms<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Que_es_lajornament_dimpostos_per_a_autonoms\"><\/span>Qu\u00e8 \u00e9s l&#8217;ajornament d&#8217;impostos per a aut\u00f2noms?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u00c9s un mecanisme legal que permet retardar o fraccionar el pagament d&#8217;un deute tributari quan l&#8217;aut\u00f2nom no disposa de liquiditat suficient per afrontar-lo en el termini establert. El deute no es condona: es paga \u00edntegre m\u00e9s els interessos de demora corresponents al temps de l&#8217;ajornament.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quant_es_pot_ajornar_sense_necessitat_de_presentar_un_aval\"><\/span>Quant es pot ajornar sense necessitat de presentar un aval?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Fins a 50.000 euros en conjunt. Aquest l\u00edmit inclou tant el deute per al qual es sol\u00b7licita l&#8217;ajornament com qualsevol altre deute tributari pendent de pagament en aquell moment. Per sota d&#8217;aquest llindar, la tramitaci\u00f3 \u00e9s autom\u00e0tica i no requereix garanties.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"En_quants_terminis_pot_fraccionar_un_autonom_el_seu_deute_amb_Hisenda\"><\/span>En quants terminis pot fraccionar un aut\u00f2nom el seu deute amb Hisenda?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Els aut\u00f2noms persones f\u00edsiques poden fraccionar en fins a 24 mensualitats. Els aut\u00f2noms societaris i les empreses tenen un l\u00edmit de 12 terminis. En tots dos casos, cada quota mensual ha de ser d&#8217;almenys 50 euros.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quin_es_linteres_de_demora_que_aplica_Hisenda_als_ajornaments_el_2026\"><\/span>Quin \u00e9s l&#8217;inter\u00e8s de demora que aplica Hisenda als ajornaments el 2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>El 4,0625%. \u00c9s el mateix tipus que s&#8217;aplica des del 2023, at\u00e8s que els Pressupostos Generals de l&#8217;Estat segueixen prorrogats. Es calcula sobre l&#8217;import pendent per cada mes d&#8217;ajornament.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"LIVA_trimestral_es_pot_ajornar\"><\/span>L&#8217;IVA trimestral es pot ajornar?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Dep\u00e8n de la situaci\u00f3. L&#8217;IVA repercutit que ja ha estat cobrat al client no \u00e9s ajornable en termes generals. No obstant aix\u00f2, si l&#8217;aut\u00f2nom pot acreditar que les quotes d&#8217;IVA no han estat efectivament cobrades, s\u00ed que pot sol\u00b7licitar l&#8217;ajornament. En cas de dubte, \u00e9s recomanable consultar amb un assessor abans de presentar la sol\u00b7licitud.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Es_pot_ajornar_un_impost_que_ja_es_troba_en_periode_executiu\"><\/span>Es pot ajornar un impost que ja es troba en per\u00edode executiu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>S\u00ed, sempre que no s&#8217;hagi notificat encara l&#8217;alienaci\u00f3 dels b\u00e9ns del contribuent. La possibilitat d&#8217;ajornament existeix tant en per\u00edode voluntari com en per\u00edode executiu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quan la liquiditat no arriba a temps per cobrir una obligaci\u00f3 fiscal, l&#8217;ajornament \u00e9s el mecanisme legal que l&#8217;Ag\u00e8ncia Tribut\u00e0ria posa a disposici\u00f3 d&#8217;aut\u00f2noms i empreses. No \u00e9s una soluci\u00f3 extraordin\u00e0ria ni un indici de dificultats greus: el 2024 es van concedir m\u00e9s de 150.000&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4795,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4794","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>Com ajornar impostos com a aut\u00f2nom el 2026<\/title>\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\/com-ajornar-impostos-com-a-autonom-el-2026\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com ajornar impostos com a aut\u00f2nom el 2026\" \/>\n<meta property=\"og:description\" content=\"Quan la liquiditat no arriba a temps per cobrir una obligaci\u00f3 fiscal, l&#8217;ajornament \u00e9s el mecanisme legal que l&#8217;Ag\u00e8ncia Tribut\u00e0ria posa a disposici\u00f3 d&#8217;aut\u00f2noms i empreses. 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