{"id":5627,"date":"2025-01-14T00:00:00","date_gmt":"2025-01-14T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/regimen-de-modulos-en-2025\/"},"modified":"2025-01-14T00:00:00","modified_gmt":"2025-01-14T00:00:00","slug":"regimen-de-modulos-en-2025","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/regimen-de-modulos-en-2025\/","title":{"rendered":"R\u00e9gimen de m\u00f3dulos en 2025"},"content":{"rendered":"<p>Los l\u00edmites m\u00e1ximos\u00a0de 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<p>@media screen and (max-width: 767px) {.tg {width: auto !important;}.tg col {width: auto !important;}.tg-wrap {overflow-x: auto;-webkit-overflow-scrolling: touch;margin: auto 0px;}}<\/p>\n<div class=\"tg-wrap\">\n<p>\u00a0<\/p>\n<p>\t\t\t\t\t\t<span style=\"font-weight:bold;color:#FFF\">Concepto (1)<\/span>\t\t\tA\u00f1o 2025\t\t\tA\u00f1o 2026\t\t\t\t\t\t\t\t\tVentas totales\t\t\t250.000\t\t\t150.000 (2)\t\t\t\t\t\t\tVentas a empresarios\t\t\t125.000\t\t\t75.000\t\t\t\t\t\t\tCompras (no inmovilizados)\t\t\t250.000\t\t\t150.000\t\t\t\t\t\t\t\t\t\t<\/p>\n<p>\t\t\t<span style=\"font-style:italic\">1. Volumen de operaciones realizadas en el a\u00f1o anterior.<\/span>\t\t\t<span style=\"font-style:italic\">2. En actividades agr\u00edcolas, ganaderas o forestales, el l\u00edmite ser\u00e1 de 250.000 euros<\/span>.<\/p>\n<\/p><\/div>\n<p>Este a\u00f1o, por aplicar dicho r\u00e9gimen,\u00a0podr\u00e1 reducir el rendimiento neto de su actividad en los siguientes porcentajes:<\/p>\n<ul>\n<li>\n<p>En general, en un\u00a05% de dicho rendimiento neto.<\/p>\n<\/li>\n<li>\n<p>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.<\/p>\n<\/li>\n<\/ul>\n<p>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<p>\u00a0<\/p>\n<p> Nuestros profesionales analizar\u00e1n si le conviene continuar en m\u00f3dulos o si, en su caso concreto, es mejor renunciar a ellos. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Los l&iacute;mites m&aacute;ximos&nbsp;de ventas y compras que permiten acogerse al r&eacute;gimen de m&oacute;dulos han sido prorrogados un a&ntilde;o m&aacute;s. En concreto, los l&iacute;mites para 2025 y 2026 quedan en los siguientes t&eacute;rminos: @media screen and (max-width: 767px) {.tg {width: auto !important;}.tg col {width: auto !important;}.tg-wrap {overflow-x: auto;-webkit-overflow-scrolling: touch;margin: auto 0px;}} &nbsp; Concepto (1) A&ntilde;o 2025 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5628,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9gimen de m\u00f3dulos en 2025 | Contem Assessors<\/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.contem.es\/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 | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Los l&iacute;mites m&aacute;ximos&nbsp;de ventas y compras que permiten acogerse al r&eacute;gimen de m&oacute;dulos han sido prorrogados un a&ntilde;o m&aacute;s. 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