El Gobierno de Navarra, como muchos de vosotros habréis leído u oído, en sesión de Gobierno mantenida el día 4 de noviembre aprobó el proyecto de Ley Foral de Medidas Tributarias para el año 2021.
Entre estas medidas destaca, por su repercusión en múltiples sectores, la supresión del régimen de estimación objetiva de IRPF, los conocidos módulos.
Desde DaCO Asesores entendemos que, quienes veníais tributando por este régimen, os estaréis preguntando, ¿en qué me afecta este cambio de modelo de tributación? Pues bien, la eliminación de los módulos en IRPF dará paso a una nueva modalidad: la estimación directa especial.
A continuación, intentamos explicar de manera sencilla las implicaciones fiscales y contables del citado cambio, a la espera de que el proyecto cristalice en Ley Foral (es previsible que haya alguna enmienda):
- En primer lugar, todos los autónomos tendrán la obligación de la llevanza de libros de ingresos y gastos de la actividad sujeta al nuevo régimen. En otras palabras, existirá la obligación de llevar la contabilidad al día.
- Dependiendo de la actividad, al rendimiento base (ingresos – gastos fiscalmente deducibles) se le practicará una reducción porcentual, que oscilaría entre el 10% general y el 50% para los transportistas en 2021. Dicha minoración vendría a compensar la no deducibilidad de ciertos gastos. Entre éstos, se habla de la amortización de maquinaria agrícola y elementos de transporte, por ejemplo.
- Fruto de todo ello, para la mayoría de los casos este cambio de tributación supondrá una mayor presión fiscal. Dicho de otra manera: se pagará más en concepto de IRPF.
Queremos recalcar que, a día de hoy, se trata de un proyecto de Ley Foral, no habiendo nada definitivo. Pero todo parece indicar que, aunque haya cambios de última hora por la presión social representada en las distintas asociaciones sectoriales de autónomos, en 2021 se acabaron los módulos para el IRPF.
Si hasta ahora tributabais por módulos y requerís la ayuda de un asesor para intentar optimizar la carga fiscal, podeis contar con DaCo Asesores para llevar a cabo esas labores de manera eficiente y pudiendo quitaros una preocupación. No dudéis en contactar con nosotros en la dirección de correo asesor@dacoasesores.com o llamando al teléfono 628 091 334.
Salud para todos.
DaCO Asesores
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