{"id":5483,"date":"2014-01-02T16:08:24","date_gmt":"2014-01-02T16:08:24","guid":{"rendered":"https:\/\/www.sellaresga.com\/calendario-del-contribuyente-2014-2\/"},"modified":"2023-03-01T11:24:13","modified_gmt":"2023-03-01T11:24:13","slug":"calendario-del-contribuyente-2014","status":"publish","type":"post","link":"https:\/\/sellaresga.com\/ca\/calendario-del-contribuyente-2014\/","title":{"rendered":"Calendari del contribuent 2014"},"content":{"rendered":"

S’ha publicat el calendari del contribuent per a l’any 2014 al WEB de l\u2019AEAT<\/strong><\/p>\n

Benvolgut\/da client\/a:
\nJa s’ha publicat al WEB de l’AEAT el calendari del contribuent per a l’any 2014. Amb aix\u00f2, es facilita el coneixement de les principals obligacions tribut\u00e0ries estatals, peri\u00f2diques i no peri\u00f2diques, models de declaraci\u00f3 i terminis al llarg de l’exercici 2014.<\/p>\n

Atenci\u00f3! Si el venciment coincideix amb una festivitat local o auton\u00f2mica, el termini finalitza el primer dia h\u00e0bil seg\u00fcent a l’assenyalat en aquest calendari.<\/p>\n

Aquest calendari s’ha confeccionat al desembre de 2013, amb projectes normatius en tramitaci\u00f3.<\/p>\n

NOVETATS<\/h2>\n

\u2022 Per als per\u00edodes de liquidaci\u00f3 que comencin a partir de l’1 de gener de 2014, s’elimina la presentaci\u00f3 en paper preimpr\u00e8s dels models d’autoliquidaci\u00f3 111 i 303. A partir de l’1 de gener de 2015, per als models d’autoliquidaci\u00f3 115, 130 i 131.<\/p>\n

\u2022 Per als terminis de presentaci\u00f3 que comencin a partir de l’1 de gener de 2014, s’elimina la presentaci\u00f3 en paper preimpr\u00e8s de totes les declaracions informatives.<\/p>\n

\u2022 El 2014 es presenten per primera vegada els models 165 \u201cDeclaraci\u00f3 informativa de certificacions individuals emeses als socis o part\u00edcips d’entitats de nova o recent creaci\u00f3\u201d i 270 \u201cResum anual de retencions i ingressos a compte. Gravamen especial sobre els premis de determinades loteries i apostes\u201d.<\/p>\n

\u2022 Per als per\u00edodes impositius que comencin a partir de l’1 de gener de 2014, el model 303 integra els models 310, 370, aix\u00ed com els models 311 i 371.<\/p>\n

\u2022 Es permet optar o revocar l’aplicaci\u00f3 de la prorrata especial en l’\u00faltim model 303 de l’exercici, regularitzant les deduccions practicades durant l’any natural. Aix\u00ed, l’opci\u00f3 o revocaci\u00f3 de l’aplicaci\u00f3 de la prorrata especial per a 2014 es podr\u00e0 realitzar des de l’1 al 30 de gener de 2015.<\/p>\n

\u2022 El model 390 es podr\u00e0 presentar mitjan\u00e7ant l’enviament d’un missatge SMS, quan s’hagi obtingut mitjan\u00e7ant el programa d’ajuda elaborat per l’Ag\u00e8ncia Tribut\u00e0ria utilitzant el servei d’impressi\u00f3 a trav\u00e9s de la seu electr\u00f2nica.<\/p>\n

RECORDI:<\/strong><\/p>\n

\u2022 Per a tots els contribuents que hagin de presentar els seg\u00fcents models \u00e9s obligat\u00f2ria la seva presentaci\u00f3 electr\u00f2nica: 039, 108, 202, 208, 230, 250, 322, 353, 360, 361, 367, 576, 714 (al costat del model 100), 720 i 763. I tamb\u00e9 per a menys de 10 milions de registres, dels models: 159, 170, 171, 181, 183, 187, 189, 192 i 196.<\/p>\n

\u2022 Les SA i SL aix\u00ed com, els contribuents adscrits a les Unitats de gesti\u00f3 de grans empreses o a la Delegaci\u00f3 central de grans contribuents estan obligats a presentar per Internet amb certificat electr\u00f2nic els models 111, 117, 165, 180, 181, 182, 184, 187, 188, 189, 190, 193, 194, 195, 196, 198, 199, 200, 220, 222, 270, 296, 303, 322, 345, 346, 347, 349, 353 i 390, sense perjudici de presentar les declaracions informatives en suport (per a m\u00e9s de 10 milions de registres). A m\u00e9s a m\u00e9s, les SA i SL tamb\u00e9 presentaran obligat\u00f2riament per Internet amb certificat electr\u00f2nic els models 115, 123, 124, 126 i 128.<\/p>\n

\u2022 La resta d’entitats (cooperatives, associacions, fundacions) presentaran les autoliquidacions per Internet amb certificat electr\u00f2nic o predeclaraci\u00f3 impresa i les declaracions informatives per Internet amb certificat electr\u00f2nic o en suport (per a m\u00e9s de 10 milions de registres).<\/p>\n

\u2022 Les Administracions p\u00fabliques estan obligades a la presentaci\u00f3 obligat\u00f2ria per Internet amb certificat electr\u00f2nic.<\/p>\n

\u2022 Per a la inscripci\u00f3 en el REDEME, es presentaran obligat\u00f2riament per Internet amb certificat electr\u00f2nic els models 036 o 039 (grup d’entitats). Els inscrits en el REDEME presentaran el model 340 per Internet o en suport (per a m\u00e9s de 10 milions de registres), conjuntament amb els models d’autoliquidaci\u00f3 mensual d’IVA (303, 322 i 353).<\/p>\n

\u2022 Les persones f\u00edsiques disposen del DNI electr\u00f2nic, del certificat electr\u00f2nic, o d’una nova eina de presentaci\u00f3 basada en un sistema de signatura electr\u00f2nica no avan\u00e7ada denominat PIN 24 hores.<\/p>\n

\u2022 El 23 d’abril de 2014 s’inicia el termini de presentaci\u00f3 de la declaraci\u00f3 de renda i patrimoni 2013, nom\u00e9s per Internet.<\/p>\n

\u2022 Es prorroga la presentaci\u00f3 de l’impost sobre el patrimoni 2013, model 714, que es va restablir amb car\u00e0cter temporal per als exercicis 2011 i 2012.<\/p>\n

\u2022 Els models 184 \u201cDeclaraci\u00f3 informativa anual d’entitats en r\u00e8gim d’atribuci\u00f3 de rendes\u201d i 347 \u201cDeclaraci\u00f3 anual d’operacions amb terceres persones\u201d es presentaran al febrer.<\/p>\n

\u2022 El model 720 \u201cDeclaraci\u00f3 informativa sobre b\u00e9ns i drets a l’estranger\u201d es presentar\u00e0 entre l’1 de gener i el 31 de mar\u00e7.<\/p>\n

\fA continuaci\u00f3 pot consultar el calendari fiscal per al 2014. <\/strong><\/p>\n

Descarregui d\u2019internet l’arxiu relacionat copiant aquest enlla\u00e7
\nhttp:\/\/www.agenciatributaria.es\/static_files\/AEAT\/Contenidos_Comunes\/Diversos\/Acceso_Directo\/A_un_click\/Calendario_contribuyente_2014_es_es.pdf<\/a><\/p>\n

Es poden posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que puguin tenir respecte d’aix\u00f2.<\/p>\n","protected":false},"excerpt":{"rendered":"

S’ha publicat el calendari del contribuent per a l’any 2014 al WEB de l\u2019AEAT Benvolgut\/da client\/a: Ja s’ha publicat al WEB de l’AEAT el calendari del contribuent per a l’any 2014. Amb aix\u00f2, es facilita el coneixement de les principals obligacions tribut\u00e0ries estatals, peri\u00f2diques i no peri\u00f2diques, models de declaraci\u00f3 i terminis al llarg de […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ocean_front_end_style_editor":"no","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5483","post","type-post","status-publish","format-standard","hentry","category-sin-categorizar","entry"],"acf":[],"yoast_head":"\nCalendario 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