{"id":4312,"date":"2025-01-16T14:46:38","date_gmt":"2025-01-16T12:46:38","guid":{"rendered":"https:\/\/www.assistgrup.com\/?p=4312"},"modified":"2025-01-16T14:47:46","modified_gmt":"2025-01-16T12:47:46","slug":"regimen-de-modulos-en-2025","status":"publish","type":"post","link":"https:\/\/www.assistgrup.com\/es\/regimen-de-modulos-en-2025\/","title":{"rendered":"R\u00e9gimen de m\u00f3dulos en 2025"},"content":{"rendered":"\n

Los l\u00edmites m\u00e1ximos para tributar en m\u00f3dulos se mantienen.<\/strong><\/p>\n\n\n\n

Los l\u00edmites m\u00e1ximos de ventas y compras que permiten acogerse al r\u00e9gimen de m\u00f3dulos han sido prorrogados un a\u00f1o m\u00e1s. En concreto, los l\u00edmites para 2025 y 2026 quedan en los siguientes t\u00e9rminos:<\/p>\n\n\n

\n
\"\"<\/a><\/figure>\n<\/div>\n\n\n
Concepto (1)<\/strong><\/th>A\u00f1o 2025<\/th>A\u00f1o 2026<\/th><\/tr><\/thead>
Ventas totales<\/td>250.000<\/td>150.000 (2)<\/td><\/tr>
Ventas a empresarios<\/td>125.000<\/td>75.000<\/td><\/tr>
Compras (no inmovilizados)<\/td>250.000<\/td>150.000<\/td><\/tr>

1. Volumen de operaciones realizadas en el a\u00f1o anterior.<\/em>
2. En actividades agr\u00edcolas, ganaderas o forestales, el l\u00edmite ser\u00e1 de 250.000 euros<\/em>.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Este a\u00f1o, por aplicar dicho r\u00e9gimen, podr\u00e1 reducir el rendimiento neto de su actividad en los siguientes porcentajes:<\/p>\n\n\n\n

    \n
  • En general, en un\u00a05% de dicho rendimiento neto.<\/li>\n\n\n\n
  • En un 25%\u00a0para aquellas actividades desarrolladas en los t\u00e9rminos municipales afectados por la DANA que tuvo lugar entre el\u00a028 de octubre y el 4 de noviembre de 2024.<\/li>\n<\/ul>\n\n\n\n

    Aunque su actividad cumpla los requisitos para seguir en m\u00f3dulos, si prev\u00e9 una reducci\u00f3n de ingresos a partir de 2025, es posible que le salga a cuenta renunciar a ellos. Si desea renunciar, puede presentar una declaraci\u00f3n censal hasta el pr\u00f3ximo 31 de enero de 2025 o bien ejercitar una renuncia t\u00e1cita presentando la primera declaraci\u00f3n trimestral de IVA de 2025 seg\u00fan el r\u00e9gimen general y el primer pago fraccionado de IRPF de 2025 seg\u00fan el r\u00e9gimen de estimaci\u00f3n directa.<\/p>\n\n\n\n

    Nuestros profesionales analizar\u00e1n si le conviene continuar en m\u00f3dulos o si, en su caso concreto, es mejor renunciar a ellos.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

    Los l\u00edmites m\u00e1ximos para tributar en m\u00f3dulos se mantienen. Los l\u00edmites m\u00e1ximos de ventas y compras que permiten acogerse al r\u00e9gimen de m\u00f3dulos han sido prorrogados un a\u00f1o m\u00e1s. En concreto, los l\u00edmites para 2025 y 2026 quedan en los siguientes t\u00e9rminos: Concepto (1) A\u00f1o 2025 A\u00f1o 2026 Ventas totales 250.000 150.000 (2) Ventas a empresarios […]<\/p>\n","protected":false},"author":956,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[1],"tags":[],"class_list":["post-4312","post","type-post","status-publish","format-standard","category-noticias","entry","has-post-thumbnail"],"yoast_head":"\nR\u00e9gimen de m\u00f3dulos en 2025 | Assistgrup<\/title>\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.assistgrup.com\/es\/regimen-de-modulos-en-2025\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gimen de m\u00f3dulos en 2025 | Assistgrup\" \/>\n<meta property=\"og:description\" content=\"Los l\u00edmites m\u00e1ximos para tributar en m\u00f3dulos se mantienen. 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