{"id":8228,"date":"2021-04-09T12:33:53","date_gmt":"2021-04-09T10:33:53","guid":{"rendered":"http:\/\/www.afisec.com\/es\/?p=8228"},"modified":"2021-04-28T12:43:32","modified_gmt":"2021-04-28T10:43:32","slug":"contable-como-afecta-la-covid-19-en-los-modelos-a-presentar-a-la-aeat-en-el-primer-trimestre-fiscal-del-2021","status":"publish","type":"post","link":"https:\/\/www.afisec.com\/es\/contable-como-afecta-la-covid-19-en-los-modelos-a-presentar-a-la-aeat-en-el-primer-trimestre-fiscal-del-2021\/","title":{"rendered":"CONTABLE. \u00bfC\u00f3mo afecta la Covid-19 en los modelos a presentar a la AEAT en el primer trimestre fiscal del 2021?"},"content":{"rendered":"<h5 dir=\"ltr\" data-placeholder=\"Traducci\u00f3\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8217\" src=\"http:\/\/www.afisec.com\/wp-content\/uploads\/FOTO-COMPTABLE-16.jpg\" alt=\"\" width=\"200\" height=\"270\" \/><\/h5>\n<h5 id=\"tw-target-text\" class=\"tw-data-text tw-text-large XcVN5d tw-ta\" dir=\"ltr\" data-placeholder=\"Traducci\u00f3\"><strong><span class=\"Y2IQFc\" lang=\"es\">Hay que conocer algunas bonificaciones, incentivos y salvedades que los obligados tributarios vean minimizada su carga fiscal por la incidencia econ\u00f3mica de la Covid-19 en los tres primeros meses de 2021.<\/span><\/strong><\/h5>\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large XcVN5d tw-ta\" dir=\"ltr\" data-placeholder=\"Traducci\u00f3\"><span class=\"Y2IQFc\" lang=\"es\">Nos centraremos en la afectaci\u00f3n del IVA y del IRPF: <\/span><\/p>\n<p class=\"tw-data-text tw-text-large XcVN5d tw-ta\" dir=\"ltr\" data-placeholder=\"Traducci\u00f3\"><span class=\"Y2IQFc\" lang=\"es\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0IVA <\/span><\/p>\n<p class=\"tw-data-text tw-text-large XcVN5d tw-ta\" dir=\"ltr\" data-placeholder=\"Traducci\u00f3\"><span class=\"Y2IQFc\" lang=\"es\">\u2022 La suspensi\u00f3n del <strong>alquiler del local de negocio<\/strong> NO devengar\u00e1 IVA. Todo y la suspensi\u00f3n se podr\u00e1n deducir las cuotas de IVA soportado.<\/span><\/p>\n<p class=\"tw-data-text tw-text-large XcVN5d tw-ta\" dir=\"ltr\" data-placeholder=\"Traducci\u00f3\"><span class=\"Y2IQFc\" lang=\"es\"> \u2022 <strong>Sujetos pasivos en m\u00f3dulos<\/strong> se les disminuye la cuota devengada entre un 20% y 35% seg\u00fan la actividad. <\/span><\/p>\n<p class=\"tw-data-text tw-text-large XcVN5d tw-ta\" dir=\"ltr\" data-placeholder=\"Traducci\u00f3\"><span class=\"Y2IQFc\" lang=\"es\">\u2022 Material sanitario <strong>al tipo del 0%.<\/strong><\/span><\/p>\n<p class=\"tw-data-text tw-text-large XcVN5d tw-ta\" dir=\"ltr\" data-placeholder=\"Traducci\u00f3\"><span class=\"Y2IQFc\" lang=\"es\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0IRPF<\/span><\/p>\n<p class=\"tw-data-text tw-text-large XcVN5d tw-ta\" dir=\"ltr\" data-placeholder=\"Traducci\u00f3\"><span class=\"Y2IQFc\" lang=\"es\"> \u2022 <strong>Modelo 131 (m\u00f3dulos)<\/strong>, reducci\u00f3n general del rendimiento neto del 20% al 35% seg\u00fan la actividad.<\/span><\/p>\n<p class=\"tw-data-text tw-text-large XcVN5d tw-ta\" dir=\"ltr\" data-placeholder=\"Traducci\u00f3\"><span class=\"Y2IQFc\" lang=\"es\"> \u2022 <strong>Aplazamiento de todas las declaraciones<\/strong> donde la liquidaci\u00f3n finaliza el d\u00eda 1 de abril hasta el 30 de abril. <\/span><\/p>\n<p class=\"tw-data-text tw-text-large XcVN5d tw-ta\" dir=\"ltr\" data-placeholder=\"Traducci\u00f3\"><span class=\"Y2IQFc\" lang=\"es\">\u2022 <strong>Aplazamiento de hasta 6 meses<\/strong> donde los 4 meses primeros no devengar\u00e1n intereses (siempre que la deuda aplazada o acumulado no supere los 30.000 euros).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hay que conocer algunas bonificaciones, incentivos y salvedades que los obligados tributarios vean minimizada su carga fiscal por la incidencia econ\u00f3mica de la Covid-19 en los tres primeros meses de 2021. Nos centraremos en la afectaci\u00f3n del IVA y del IRPF: \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 &#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[105],"tags":[813,818],"class_list":["post-8228","post","type-post","status-publish","format-standard","hentry","category-asesoria-contable-y-administrativa","tag-1er-trimestre-2021","tag-modelos-iva-y-irpf"],"_links":{"self":[{"href":"https:\/\/www.afisec.com\/es\/wp-json\/wp\/v2\/posts\/8228","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.afisec.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.afisec.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.afisec.com\/es\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.afisec.com\/es\/wp-json\/wp\/v2\/comments?post=8228"}],"version-history":[{"count":3,"href":"https:\/\/www.afisec.com\/es\/wp-json\/wp\/v2\/posts\/8228\/revisions"}],"predecessor-version":[{"id":8231,"href":"https:\/\/www.afisec.com\/es\/wp-json\/wp\/v2\/posts\/8228\/revisions\/8231"}],"wp:attachment":[{"href":"https:\/\/www.afisec.com\/es\/wp-json\/wp\/v2\/media?parent=8228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.afisec.com\/es\/wp-json\/wp\/v2\/categories?post=8228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.afisec.com\/es\/wp-json\/wp\/v2\/tags?post=8228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}