{"id":2088,"date":"2023-01-26T13:25:38","date_gmt":"2023-01-26T12:25:38","guid":{"rendered":"https:\/\/gremibcn.com\/revista\/?p=2088"},"modified":"2023-03-07T17:51:06","modified_gmt":"2023-03-07T16:51:06","slug":"limits-dexclusio-en-moduls-per-al-2023","status":"publish","type":"post","link":"https:\/\/gremibcn.com\/revista\/revista-100-articulo\/limits-dexclusio-en-moduls-per-al-2023\/","title":{"rendered":"L\u00edmits d&#8217;exclusi\u00f3 en m\u00f2duls per al 2023"},"content":{"rendered":"<h2>L\u00edmits d\u2019exclusi\u00f3 en m\u00f2duls per al 2023<\/h2>\n\n\n<p>L&#8217;article 61 de la Llei 31\/2022, de 23 de desembre, de Pressupostos Generals de l&#8217;Estat per a l&#8217;any 2023 <strong>mant\u00e9 per al proper any<\/strong>, els mateixos l\u00edmits d&#8217;exclusi\u00f3 del r\u00e8gim d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF (m\u00f2duls) i el r\u00e8gim simplificat de l&#8217;IVA, que s&#8217;han aplicat el 2022. Per tant, per a l&#8217;any 2023 continuaran sent:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table class=\"has-background\" style=\"background-color:#fffcf7\"><tbody><tr><td><b>L\u00cdMIT<\/b><\/td><td><b>2023<\/b><\/td><\/tr><tr><td>Ingressos totals obtinguts per l&#8217;activitat desenvolupada <b>(dins aquest l\u00edmit no es pot superar els 125.000\u20ac de facturaci\u00f3 a empresaris i professionals)<\/b>.<\/td><td><b><span style=\"color:#F00;\">250.000<\/span><\/b><\/td><\/tr><tr><td>Volum de compres de b\u00e9ns i serveis, incloent obres i serveis subcontractats i excloent les adquisicions d&#8217;immobilitzat<\/td><td><b><span style=\"color:#F00;\">250.000<\/span><\/b><\/td><\/tr><tr><td>N\u00ba d&#8217;empleats m\u00e0xim (incl\u00f2s el titular del Taller)<\/td><td><b><span style=\"color:#F00;\">5<\/span><\/b><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 style=\"text-transform: uppercase; text-align: center;margin-top: 2em !important;\">Necesitas <strong><a href=\"https:\/\/gremibcn.com\/revista\/log-in\/\">iniciar sesi\u00f3n<\/a><\/strong> para poder seguir viendo este contenido<\/h4>\n","protected":false},"excerpt":{"rendered":"<p>L\u00edmits d\u2019exclusi\u00f3 en m\u00f2duls per al 2023 L&#8217;article 61 de la Llei 31\/2022, de 23 de desembre, de Pressupostos Generals de l&#8217;Estat per a l&#8217;any 2023 mant\u00e9 per al proper any, els mateixos l\u00edmits d&#8217;exclusi\u00f3 del r\u00e8gim d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF (m\u00f2duls) i el r\u00e8gim simplificat de l&#8217;IVA, que s&#8217;han aplicat el 2022. Per tant, [&hellip;]<\/p>\n","protected":false},"author":4753,"featured_media":2090,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[28],"tags":[],"class_list":["post-2088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-revista-100-articulo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u00edmits d\u2019exclusi\u00f3 en m\u00f2duls per al 2023<\/title>\n<meta name=\"description\" content=\"L\u00edmits d\u2019exclusi\u00f3 en m\u00f2duls per al 2023. 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