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Tancament Fiscal: Veritat vs Mentida (Català)

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Tancament Fiscal: Veritat vs Mentida (Català)

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About this activity

Preguntes de caire fiscal per practicar

Created by

Jeroni Soler
Jeroni Soler
Spain

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Tancament Fiscal: Veritat vs Mentida (Català)
 

Tancament Fiscal: Veritat vs Mentida (Català)Online version

Preguntes de caire fiscal per practicar

by Jeroni Soler
1

El Model 111 és un model de retencions practicades a la nòmina (treballadors) i a professionals autònoms.

2

La norma estableix que el temps de conservació de documents és de 2 anys segons el Codi de Comerç.

3

El Model 390 és una declaració anual de l'IVA que es presenta al febrer, no al gener.

4

El Model 115 és per les retencions practicades pel lloguer del local de negoci.

5

Si el pagament de l'IRPF és fora de termini, només hi ha recàrrec si hi ha requeriment previ per part d'Hisenda.

6

La planificació del tancament fiscal inclou recollida, registre, càlcul i revisió, presentació i arxiu, seguint un cicle intern repetitiu.

7

El Model 303 és l'autoliquidació de l'IVA.

8

Les factures perdudes no necessiten ser registrades si es poden deduir amb altres comprovants.

9

El quart trimestre té un termini general de presentació entre l'1 i el 20 de gener de l'any següent per a l'IVA i IRPF, i la domiciliació pot permetre presentar abans del final del termini.

10

El Model 303 s'ha de presentar només a finals d'any, mai trimestralment.

 
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