{"id":28708,"date":"2015-12-03T18:28:40","date_gmt":"2015-12-03T17:28:40","guid":{"rendered":"http:\/\/aseryde.com\/?p=28708"},"modified":"2015-12-03T18:28:40","modified_gmt":"2015-12-03T17:28:40","slug":"actividades-excluidas-de-modulos-a-partir-del-1-de-enero-de-2016","status":"publish","type":"post","link":"https:\/\/aseryde.com\/en\/actividades-excluidas-de-modulos-a-partir-del-1-de-enero-de-2016\/","title":{"rendered":"Activities excluded from modules as of January 1, 2016"},"content":{"rendered":"

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Individuals who carry out these activities using the module system, as of January 1, 2016, must choose a new personal income tax system, between Normal Direct Estimate and Simplified Direct Estimate.<\/p>\n

This not only changes the fiscal tax system, but also brings with it a series of new obligations regarding the issuance of invoices and the keeping of mandatory books.<\/p>\n

For any questions, it is important that you contact our tax advisors.<\/p>\n

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Activities EXCLUDED from 2016 onwards\u00a0<\/u><\/strong>of the objective estimation method of personal income tax and the simplified VAT regime<\/strong>\u00a0(activities of division 3, 4 and 5 of the first section of the IAE Rates subject to withholding of 1 % in the 2015 fiscal year \u2013 DA thirty-sixth LIRPF)<\/p>\n<\/td>\n<\/tr>\n

IAE<\/strong><\/td>\n\n

Economic activity <\/strong><\/h2>\n<\/td>\n<\/tr>\n

314 and 315<\/td>\nMetal carpentry and manufacturing of metal structures and boilermaking.<\/td>\n<\/tr>\n
316.2, 3, 4 and 9<\/td>\nManufacture of hardware, locksmithing, screws, wire derivatives, household goods and other metal articles NCOP<\/td>\n<\/tr>\n
453<\/td>\nMass production of clothing and accessories, except when they are mainly carried out by order of third parties.<\/td>\n<\/tr>\n
453<\/td>\nMass production of clothing and accessories, carried out directly by the company itself, when done exclusively for third parties and on request.<\/td>\n<\/tr>\n
463<\/td>\nMass production of carpentry parts, parquet and wooden structures for construction.<\/td>\n<\/tr>\n
468<\/td>\nWooden furniture industry.<\/td>\n<\/tr>\n
474.1<\/td>\nPrinting text or images.<\/td>\n<\/tr>\n
501.3<\/td>\nMasonry and small construction work in general.<\/td>\n<\/tr>\n
504.1<\/td>\nInstallations and assemblies (except plumbing, cooling, heating and air conditioning).<\/td>\n<\/tr>\n
504.2 and 3<\/td>\nPlumbing, heating, cooling and air conditioning installations.<\/td>\n<\/tr>\n
504.4, 5, 6, 7 and 8<\/td>\nInstallation of lightning rods and similar. Assembly and installation of kitchens of all kinds and classes, with all their accessories. Assembly and installation of lifting equipment of any kind and type. Telephone, telegraph, wireless telegraph and television installations, in buildings and constructions of any kind. Metal assemblies and complete industrial installations, without selling or providing the machinery or the elements to be installed or assembled.<\/td>\n<\/tr>\n
505.1, 2, 3 and 4<\/td>\nCladding, flooring and paving and installation of insulation.<\/td>\n<\/tr>\n
505.5<\/td>\nCarpentry and locksmithing.<\/td>\n<\/tr>\n
505.6<\/td>\nPainting of any type and class and coverings with paper, fabric or plastics and finishing and decoration of buildings and premises.<\/td>\n<\/tr>\n
505.7<\/td>\nPlaster and stucco work and decoration of buildings and premises.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

  \t<\/p>","protected":false},"excerpt":{"rendered":"

  Individuals who carry out these activities using the modular system must choose a new personal income tax system starting January 1, 2016, between Normal Direct Assessment and Simplified Direct Assessment. This not only requires a change in the tax system, but also entails [\u2026]<\/p>","protected":false},"author":2,"featured_media":28714,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[17,87,161],"class_list":["post-28708","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-autonomos","tag-novedades-tributarias","tag-tributacion-por-modulos"],"_links":{"self":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/28708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/comments?post=28708"}],"version-history":[{"count":0,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/28708\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media\/28714"}],"wp:attachment":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media?parent=28708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/categories?post=28708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/tags?post=28708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}