{"id":30811,"date":"2026-02-02T10:53:23","date_gmt":"2026-02-02T08:53:23","guid":{"rendered":"https:\/\/www.previsorageneral.com\/?p=30811"},"modified":"2026-02-02T10:53:23","modified_gmt":"2026-02-02T08:53:23","slug":"autonoms-aspectes-valorar-inici-any","status":"publish","type":"post","link":"https:\/\/www.previsorageneral.com\/ca\/autonoms-aspectes-valorar-inici-any\/","title":{"rendered":"Aut\u00f2noms: aspectes a tenir en compte aquest inici d\u2019any"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">L\u2019inici de l\u2019any fiscal \u00e9s un moment clau per als aut\u00f2noms: es revisen cotitzacions, s\u2019ajusten impostos, s\u2019actualitzen dades i es prenen decisions amb un impacte directe en l\u2019economia del negoci. Per aix\u00f2, <\/span><strong>estar al dia dels canvis normatius i de les noves obligacions que entren en vigor \u00e9s essencial per anticipar riscos<\/strong><span style=\"font-weight: 400;\">. T\u2019expliquem en qu\u00e8 has d\u2019estar alerta els pr\u00f2xims dies per tal d\u2019evitar-te pagaments inesperats, p\u00e8rdues de deduccions, problemes de tresoreria o fins i tot sancions.<\/span><\/p> <h2><b>2026: factors clau<\/b><\/h2> <p><span style=\"font-weight: 400;\">Aquest 2026 hi ha diversos aspectes a tenir en compte que cobren especial rellev\u00e0ncia. D\u2019una banda, <\/span><strong>la regularitzaci\u00f3 de les quotes<\/strong><span style=\"font-weight: 400;\">: tot i que la majoria dels trams es mantenen, la base m\u00e0xima dels trams 11 i 12 s\u2019actualitza al nou topall, fixat en 5.101,20 \u20ac mensuals. D\u2019altra banda, <\/span><strong>cal posar el focus en el control de la Tarifa Plana<\/strong><span style=\"font-weight: 400;\">, especialment per verificar si la bonificaci\u00f3 continua vigent o si ja s\u2019ha esgotat el per\u00edode redu\u00eft, fet que pot comportar un increment notable de la quota. A m\u00e9s, no s\u2019ha de perdre de vista que des de l\u2019Ag\u00e8ncia Tribut\u00e0ria s\u2019ha alertat que <\/span><strong>els Bizums i els pagaments a trav\u00e9s de plataformes digitals estaran sotmesos a un major control fiscal<\/strong><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p> <h2><b>Consells fiscals<\/b><\/h2> <p><span style=\"font-weight: 400;\">Si vols <\/span><strong>evitar possibles sorpreses econ\u00f2miques<\/strong><span style=\"font-weight: 400;\"> i assegurar que tot estigui en ordre, et recomanem:<\/span><\/p> <ul> <li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comprovar si \u00e9s necessari ajustar la base de la cotitzaci\u00f3 perqu\u00e8 continu\u00ef reflectint correctament els teus ingressos reals.<\/span><\/li> <li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revisar si les retencions aplicades a factures, lloguers i n\u00f2mines continuen sent les mateixes que les de l\u2019any anterior.<\/span><\/li> <li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Constatar els ingressos obtinguts a trav\u00e9s de plataformes digitals i contrastar-los amb la facturaci\u00f3 declarada.<\/span><\/li> <li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avaluar si compleixes les condicions per continuar en el r\u00e8gim de m\u00f2duls o si et resulta m\u00e9s avantatj\u00f3s renunciar-hi.<\/span><\/li> <li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verificar si reuneixes els requisits necessaris per beneficiar-te de la pr\u00f2rroga d\u2019un any addicional de la Tarifa Plana.<\/span><\/li> <li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorporar el calendari fiscal a la teva agenda virtual o en paper per assegurar el control dels terminis de presentaci\u00f3 d\u2019impostos.<\/span><\/li> <\/ul> <p><span style=\"font-weight: 400;\">Per a m\u00e9s consells per a aut\u00f2noms consulta el <\/span><a href=\"https:\/\/www.previsorageneral.com\/ca\/category\/soc-autonom\/\"><span style=\"font-weight: 400;\">blog de Previsora General<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u2019inici de l\u2019any fiscal \u00e9s un moment clau per als aut\u00f2noms: es revisen cotitzacions, s\u2019ajusten impostos, s\u2019actualitzen dades i es prenen decisions amb un impacte directe en l\u2019economia del negoci. Per aix\u00f2, estar al dia dels canvis normatius i de&hellip;<\/p>\n","protected":false},"author":1,"featured_media":30812,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[80,2248],"tags":[6625,6621,6618,165,5857,98,6622,4041,5400,6620,6623,6624,5761,6619],"post_series":[],"class_list":["post-30811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consells","category-soc-autonom","tag-anticipar","tag-any","tag-aspectes","tag-autonoms-ca","tag-canvis","tag-consells","tag-cotitzacions","tag-fiscalitat","tag-impostos","tag-inici","tag-normatius","tag-obligacions","tag-riscos","tag-valorar","entry","has-media"],"_links":{"self":[{"href":"https:\/\/www.previsorageneral.com\/ca\/wp-json\/wp\/v2\/posts\/30811","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.previsorageneral.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.previsorageneral.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.previsorageneral.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.previsorageneral.com\/ca\/wp-json\/wp\/v2\/comments?post=30811"}],"version-history":[{"count":1,"href":"https:\/\/www.previsorageneral.com\/ca\/wp-json\/wp\/v2\/posts\/30811\/revisions"}],"predecessor-version":[{"id":30814,"href":"https:\/\/www.previsorageneral.com\/ca\/wp-json\/wp\/v2\/posts\/30811\/revisions\/30814"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.previsorageneral.com\/ca\/wp-json\/wp\/v2\/media\/30812"}],"wp:attachment":[{"href":"https:\/\/www.previsorageneral.com\/ca\/wp-json\/wp\/v2\/media?parent=30811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.previsorageneral.com\/ca\/wp-json\/wp\/v2\/categories?post=30811"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.previsorageneral.com\/ca\/wp-json\/wp\/v2\/tags?post=30811"},{"taxonomy":"post_series","embeddable":true,"href":"https:\/\/www.previsorageneral.com\/ca\/wp-json\/wp\/v2\/post_series?post=30811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}