{"id":19271,"date":"2021-04-06T11:11:27","date_gmt":"2021-04-06T11:11:27","guid":{"rendered":"http:\/\/fwcpfcf.cluster026.hosting.ovh.net\/no-te-incidencia-al-autonom-que-percep-la-prestacio-extraordinaria-per-cessament-dactivitat-com-consequencia-del-covid-19\/"},"modified":"2021-04-06T11:14:26","modified_gmt":"2021-04-06T11:14:26","slug":"no-te-incidencia-al-autonom-que-percep-la-prestacio-extraordinaria-per-cessament-dactivitat-com-consequencia-del-covid-19","status":"publish","type":"post","link":"https:\/\/www.jda.es\/ca\/no-te-incidencia-al-autonom-que-percep-la-prestacio-extraordinaria-per-cessament-dactivitat-com-consequencia-del-covid-19\/","title":{"rendered":"No t\u00e9 incid\u00e8ncia al aut\u00f2nom que percep la prestaci\u00f3 extraordin\u00e0ria per cessament d&#8217;activitat com conseq\u00fc\u00e8ncia del COVID-19"},"content":{"rendered":"<p><span style=\"color: #000000;\">La DGT en la seva Consulta Vinculant V0071-21, de 22 de Gener de 2021, de la SG d&#8217;Impostos sobre la Renda de les Persones F\u00edsiques, estima que la percepci\u00f3 per un treballador aut\u00f2nom d&#8217;una prestaci\u00f3 extraordin\u00e0ria per cessament d&#8217;activitat establerta en l&#8217;article 17 de Reial decret llei 8\/2020, de 17 de mar\u00e7, de mesures urgents extraordin\u00e0ries per fer front a l&#8217;impacte econ\u00f2mic i social delCOVID-19, a l&#8217;\u00e9sser una prestaci\u00f3 extraordin\u00e0ria de la Seguretat social per als treballadors aut\u00f2noms, de naturalesa an\u00e0loga a la prestaci\u00f3 econ\u00f2mica per cessament total, temporal o definitiu, de l\u2019activitat <strong>t\u00e9 la consideraci\u00f3 de rendiments de la feina.<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">El temps de percepci\u00f3 de la prestaci\u00f3 extraordin\u00e0ria s&#8217;ent\u00e9n cotitzat, sense obligaci\u00f3 de pagament ni reduir els per\u00edodes de prestaci\u00f3 per cessament d&#8217;activitat als quals el beneficiari pugui tenir dret en un futur; d&#8217;aquesta exclusi\u00f3 total o parcial del pagament de les quotes del RETA deriva la inexist\u00e8ncia d&#8217;obligaci\u00f3 o exempci\u00f3, i la manca d&#8217;incid\u00e8ncia en l&#8217;Impost sobre la Renda de les Persones F\u00edsiques, al <strong>no correspondre a cap dels sup\u00f2sits d&#8217;obtenci\u00f3 de renda establerts en l&#8217;article 6 de la Llei de l\u00b4Impost<\/strong>.<\/span><\/p>\n<hr \/>\n<p><span style=\"color: #000000;\"><strong>JDA SFAI\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La DGT en la seva Consulta Vinculant V0071-21, de 22 de Gener de 2021, de la SG d&#8217;Impostos sobre la Renda de les Persones F\u00edsiques, estima que la percepci\u00f3 per un treballador aut\u00f2nom d&#8217;una prestaci\u00f3 extraordin\u00e0ria per cessament d&#8217;activitat establerta en l&#8217;article 17 de Reial decret llei 8\/2020, de 17 de mar\u00e7, de mesures urgents<\/p>\n","protected":false},"author":50,"featured_media":19269,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[826],"tags":[],"class_list":["post-19271","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca-2"],"_links":{"self":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/19271","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/users\/50"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/comments?post=19271"}],"version-history":[{"count":0,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/19271\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media\/19269"}],"wp:attachment":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media?parent=19271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/categories?post=19271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/tags?post=19271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}