{"id":13757,"date":"2022-10-18T11:02:20","date_gmt":"2022-10-18T09:02:20","guid":{"rendered":"https:\/\/www.asajacyl.com\/leon\/?p=13757"},"modified":"2022-11-04T10:05:53","modified_gmt":"2022-11-04T09:05:53","slug":"el-regimen-fiscal-de-modulos","status":"publish","type":"post","link":"https:\/\/www.asajacyl.com\/leon\/servicios-socio\/el-regimen-fiscal-de-modulos","title":{"rendered":"El r\u00e9gimen fiscal de m\u00f3dulos"},"content":{"rendered":"\n\n\n

INFORMACI\u00d3N DE INTER\u00c9S PARA LOS AGRICULTORES EN EL R\u00c9GIMEN FISCAL DE M\u00d3DULOS<\/strong><\/h2>\n
La subida de los costes de producci\u00f3n y del mayor valor de venta de algunas producciones, pueden poner en riesgo la permanencia de muchos agricultores en el sistema fiscal de Estimaci\u00f3n Objetiva (M\u00d3DULOS), bien por sobrepasar el tope de facturaci\u00f3n (ventas) o el tope establecido en las compras, o ambos a la vez.<\/h6>\n
Cuando las ventas, incluido IVA, sobrepasan los 250.000 euros al a\u00f1o,<\/u><\/strong> el agricultor se ve obligado a abandonar este r\u00e9gimen fiscal y pasar al de Estimaci\u00f3n Directa. Para el c\u00f3mputo de esta cantidad no se tienen en cuenta las subvenciones.<\/h6>\n
Tambi\u00e9n hay que abandonar el sistema de M\u00d3DULOS cuando las compras de bines corrientes (abonos, semillas, seguros, gas\u00f3leo, renta fincas, n\u00f3minas trabajadores, reparaciones,..), a lo largo del a\u00f1o, sobrepasen 250.000 euros con IVA incluido<\/u><\/strong>. En estas partidas no se incluyen las inversiones (maquinaria, naves, tierras,\u2026.).<\/h6>\n
Una vez que por las razones anteriores haya que abandonar el sistema de MODULOS, desde el d\u00eda 1 de enero del a\u00f1o siguiente hay que cotizar\u00a0 en el sistema de Estimaci\u00f3n Directa, haciendo ya el primer balance trimestral de ingresos y gastos, a efectos del IVA, \u00a0al finalizar marzo. Una vez que se produzca el cambio hay que permanecer al menos 3 a\u00f1os<\/strong> en la nueva situaci\u00f3n de Estimaci\u00f3n Directa. El beneficio sobre el que se tributa en el IRPF se calcula restando a las ventas el valor de las compras y restando tambi\u00e9n el correspondiente porcentaje anual de amortizaci\u00f3n en las inversiones.<\/h6>\n
Es obligaci\u00f3n del agricultor y ganadero tener previstas estas circunstancias y comunicarlo a su asesor<\/u><\/strong>, en este caso a ASAJA, para iniciar los tr\u00e1mites oportunos y adaptarse a la nueva situaci\u00f3n.<\/h6>\n
ASAJA. Le\u00f3n, noviembre de 2022.<\/h6>\n

\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

INFORMACI\u00d3N DE INTER\u00c9S PARA LOS AGRICULTORES EN EL R\u00c9GIMEN FISCAL DE M\u00d3DULOS La subida de los costes de producci\u00f3n y del mayor valor de venta de algunas producciones, pueden poner en riesgo la permanencia de muchos agricultores en el sistema fiscal de Estimaci\u00f3n Objetiva (M\u00d3DULOS), bien por sobrepasar el tope de facturaci\u00f3n (ventas) o el […]<\/p>\n","protected":false},"author":8,"featured_media":13465,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,5],"tags":[],"yoast_head":"\nEl r\u00e9gimen fiscal de m\u00f3dulos - ASAJA Le\u00f3n<\/title>\n<meta name=\"description\" content=\"INFORMACI\u00d3N DE INTER\u00c9S PARA LOS AGRICULTORES EN EL R\u00c9GIMEN FISCAL DE M\u00d3DULOS La subida de los costes de producci\u00f3n y del mayor valor de venta de algunas\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asajacyl.com\/leon\/servicios-socio\/el-regimen-fiscal-de-modulos\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El r\u00e9gimen fiscal de m\u00f3dulos - 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