{"id":7500,"date":"2021-10-15T07:55:10","date_gmt":"2021-10-15T05:55:10","guid":{"rendered":"https:\/\/premiavng.com\/?p=7500"},"modified":"2021-10-20T08:13:07","modified_gmt":"2021-10-20T06:13:07","slug":"nuevo-modelo-de-cuenta-corriente-tributaria","status":"publish","type":"post","link":"https:\/\/premiavng.com\/ca\/nuevo-modelo-de-cuenta-corriente-tributaria\/","title":{"rendered":"NOU MODEL DE COMPTE CORRENT TRIBUTARI"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7500\" class=\"elementor elementor-7500\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f8c0f3c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f8c0f3c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9fa955f\" data-id=\"9fa955f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e325489 elementor-widget elementor-widget-text-editor\" data-id=\"e325489\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<div class=\"\" data-block=\"true\" data-editor=\"5rfg1\" data-offset-key=\"6bb54-0-0\"><h2 class=\"_1mf _1mj\" data-offset-key=\"6bb54-0-0\"><span data-offset-key=\"6bb54-0-0\">\u00bf<\/span><span data-offset-key=\"6bb54-1-0\">Coneix les avantatges d'acollir-se al sistema de Compte Corrent Tributari per al 2022?<\/span><span data-offset-key=\"6bb54-2-0\"> las ventajas de acogerse al sistema de Cuenta Corriente Tributaria para el a\u00f1o 2022?<\/span><\/h2><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f31a05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f31a05\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d62a2bc\" data-id=\"d62a2bc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fadaca3 elementor-widget elementor-widget-text-editor\" data-id=\"fadaca3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"\" data-block=\"true\" data-editor=\"5rfg1\" data-offset-key=\"fnhjb-0-0\"><div class=\"_1mf _1mj translation-block\" data-offset-key=\"fnhjb-0-0\"><span data-offset-key=\"fnhjb-0-0\">Des d'aquest mes d'octubre, la seva empresa pot acollir-se a <strong>aquest sistema que li permetr\u00e0 compensar entre si els resultats a ingresar o a retornar<\/strong> de les seves declaracions de l'IMpost sobre Societats, IVA, retencions i pagaments acompte, que corresponguin a cada trimestre, de forma que <strong>podr\u00e0 efectuar una sola liquidaci\u00f3 trimestral<\/strong> per la diferencia.<\/span><\/div><\/div><div class=\"\" data-block=\"true\" data-editor=\"5rfg1\" data-offset-key=\"92mc-0-0\"><div class=\"_1mf _1mj\" data-offset-key=\"92mc-0-0\"><span data-offset-key=\"92mc-0-0\">\u00a0<\/span><\/div><\/div><div class=\"\" data-block=\"true\" data-editor=\"5rfg1\" data-offset-key=\"rqmt-0-0\"><div class=\"_1mf _1mj translation-block\" data-offset-key=\"rqmt-0-0\"><span data-offset-key=\"rqmt-0-0\">Si vost\u00e8 est\u00e0 interessat en considerar-ho, tingui en compte que <strong>la presentaci\u00f3 ha de realitzar-se de forma obligada per via electr\u00f2nica, a trav\u00e8s d'internet<\/strong>, i <\/span><span data-offset-key=\"rqmt-0-0\">que la seva empresa ha d'acomplir els seg\u00fcents requisits:<\/span><\/div><\/div><div class=\"\" data-block=\"true\" data-editor=\"5rfg1\" data-offset-key=\"d7iv3-0-0\"><div class=\"_1mf _1mj\" data-offset-key=\"d7iv3-0-0\"><span data-offset-key=\"d7iv3-0-0\">\u00a0<\/span><\/div><\/div><div class=\"\" data-block=\"true\" data-editor=\"5rfg1\" data-offset-key=\"b0iph-0-0\"><ul><li class=\"_1mf _1mj\" data-offset-key=\"b0iph-0-0\"><span data-offset-key=\"b0iph-0-0\">Acomplir i estar al dia de les seves obligacions tribut\u00e0ries.<\/span><\/li><\/ul><\/div><div class=\"\" data-block=\"true\" data-editor=\"5rfg1\" data-offset-key=\"281qm-0-0\"><ul><li class=\"_1mf _1mj\" data-offset-key=\"281qm-0-0\"><span data-offset-key=\"281qm-0-0\">L'import de les declaracions a retornar cobrades o reconegudes hagi estat, al menys, del 40% de les declaracions a pagara presentades el 2020 (s'ha de prendre com a refer\u00e8ncia l'any anterior de la sol\u00b7licitut).<\/span><\/li><li class=\"_1mf _1mj\" data-offset-key=\"281qm-0-0\">Durante el a\u00f1o que se presente la solicitud (ni en el a\u00f1o anterior) su empresa no haya renunciado, ni haya sido excluida por Hacienda, del sistema de CCT.<\/li><\/ul><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0df335c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0df335c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-75cd96c\" data-id=\"75cd96c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f1d773a elementor-widget elementor-widget-text-editor\" data-id=\"f1d773a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"translation-block\">Si desitja con\u00e8ixer la situaci\u00f3 del seu negoci per a sol\u00b7licitar l'aplicaci\u00f3 del nou model de compte corrent tributari, <a href=\"https:\/\/premiavng.com\/ca\/contact\/\" target=\"_self\">contacti amb el nostre equip d'assessors per a una reuni\u00f3<\/a> i aix\u00ed podran valorar el seu cas. Tamb\u00e9 pot fer un cop d'ull als seg\u00fcents enlla\u00e7os:<\/p><ul><li class=\"translation-block\">Ordre ministerial que ha aprovat el nou model de <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15862\" target=\"_self\">\u00abSol\u00b7licitut d'inclusi\u00f3\/comunicaci\u00f3 de ren\u00fancia al sistema de compte corrent en mat\u00e8ria tribut\u00e0ria\u00bb (CCT)<\/a>, en vigor desde l'1 d'octubre de 2021.<\/li><li class=\"translation-block\"><a href=\"https:\/\/www.agenciatributaria.gob.es\/AEAT.sede\/tramitacion\/GZ31.shtml\" target=\"_self\">Seu electr\u00f2nica<\/a> de la AEAT des d'on es pot exercir l'opci\u00f3 per al sistema de CCT (Hisenda pot trigar fins a 3 mesos en respondre).<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfConoce las ventajas de acogerse al sistema de Cuenta Corriente Tributaria para el a\u00f1o 2022? Desde este mes de Octubre, su empresa ya puede acogerse a este sistema que le permitir\u00e1 compensar entre s\u00ed los resultados a ingresar o a devolver de sus declaraciones de Impuesto sobre Sociedades, IVA, retenciones y pagos a cuenta, que [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":7502,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/premiavng.com\/ca\/wp-json\/wp\/v2\/posts\/7500"}],"collection":[{"href":"https:\/\/premiavng.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/premiavng.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/premiavng.com\/ca\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/premiavng.com\/ca\/wp-json\/wp\/v2\/comments?post=7500"}],"version-history":[{"count":13,"href":"https:\/\/premiavng.com\/ca\/wp-json\/wp\/v2\/posts\/7500\/revisions"}],"predecessor-version":[{"id":7514,"href":"https:\/\/premiavng.com\/ca\/wp-json\/wp\/v2\/posts\/7500\/revisions\/7514"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/premiavng.com\/ca\/wp-json\/wp\/v2\/media\/7502"}],"wp:attachment":[{"href":"https:\/\/premiavng.com\/ca\/wp-json\/wp\/v2\/media?parent=7500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/premiavng.com\/ca\/wp-json\/wp\/v2\/categories?post=7500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/premiavng.com\/ca\/wp-json\/wp\/v2\/tags?post=7500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}