Des GAFIC simplifiquem molt l’inici de la seva nova activitat perquè se centri en el seu negoci i en tenir tot preparat per a la seva nova aventura empresarial. Com autònom és rellevant conèixer els passos a seguir en la creació d’un nou negoci empresarial.
En el següent post trobaràs un resum amb 3 senzills passos per poder crear negocio:
- Alta en Hisenda
- Alta en Seguretat Social
- Altres possibles altes i permisos
Si aquest és el teu cas, segueix llegint i informa’t amb Gafic sobre qualsevol dubte que et pugui sorgir. Et acompanyarem durant tot el procés.
1. Alta a l’AEAT (HISENDA)
L’inici d’una activitat econòmica origina una sèrie d’obligacions fiscals. Els que vagin a realitzar activitats empresarials o professionals o abonin rendiments subjectes a retenció, han de sol·licitar, abans de l’inici, la seva inscripció en el cens d’empresaris, professionals i retenidors.
Qui forma part del cens d’empresaris, professionals i retenidors?
- Persones o entitats que desenvolupin o vagin a desenvolupar en territori nacional:
- Activitats empresarials o professionals, les que confereixen la condició d’empresari o professional, incloses les agrícoles, forestals, ramaderes o pesqueres. No queden inclosos els que efectuïn exclusivament arrendaments d’immobles exempts de l’IVA, sempre que la seva realització no constitueixi el desenvolupament d’una activitat empresarial d’acord amb el que disposa la normativa reguladora de l’IRPF. No s’inclouen en aquest cens aquelles activitats de lliurament a títol ocasional de mitjans de transport nous exemptes de l’IVA i adquisicions intracomunitàries de béns exemptes.
- Abonament de rendes subjectes a retenció o ingrés a compte
- Adquisicions intracomunitàries de béns subjectes a l’IVA efectuades pels qui no actuïn com a empresaris o professionals.
- Persones o entitats no residents a Espanya d’acord amb el que disposa l’article 6 del Text refós de la Llei de l’Impost sobre la renda de no residents que operen en territori espanyol mitjançant establiment permanent o satisfacin en aquest territori rendes subjectes a retenció o ingrés a compte, i les entitats a què es refereix el paràgraf c) de l’article 5 de l’esmentada Llei (entitats en atribució de rendes constituïdes a l’estranger amb presència en territori espanyol).
- Les persones o entitats no establertes en el territori d’aplicació de l’IVA quedaran integrades en aquest cens quan siguin subjectes passius d’aquest impost.
- Persones o entitats que no compleixin cap dels requisits anteriors però siguin socis, hereus, comuners o partícips d’entitats en règim d’atribució de rendes que desenvolupin activitats empresarials o professionals i tinguin obligacions tributàries derivades de la seva condició de membres d’aquestes entitats.
Ha d’afegir la informació que resulti rellevant per a la gestió dels tributs que graven les activitats desenvolupades per aquests obligats tributaris.
Dades complementàries:
Cada persona o entitat, constaran tres tipus de dades complementàries:
- Declaracions o autoliquidacions que l’obligat tributari ha de presentar periòdicament.
- Situació tributària de l’obligat tributari. Aquest apartat inclou les especificitats en la tributació d’IRPF o IS, en IVA, la possible inclusió en els registres de grans empreses, d’operadors intracomunitaris o de devolució mensual, la qualificació de l’activitat econòmica d’acord amb l’epígraf de l’IAE fins que no es produeixi la modificació del que disposa la disposició addicional cinquena de la Llei 58/2003 general tributària (veure DT 4ª RGAT), de cadascuna de les activitats econòmiques desenvolupades, i les dades de localització d’aquestes activitats.
- Telèfon, adreça de correu electrònic i adreça d’Internet.
2. Alta a la Seguretat Social (S.S)
Tota persona que vagi a iniciar una activitat laboral haurà (en cas de no tenir-lo) un nombre d’afiliació.
L’afiliació presenta les següents característiques:
- Obligatòria per a les persones incloses en el sistema a l’efecte de drets i obligacions en la modalitat
- contributiva.
- Única i general per a tots els règims del sistema.
- S’estén a tota la vida de les persones
- és exclusiva
- La sol·licitud es realitza a través del model TA.1 (per a més informació consulti amb el seu assessor laboral a Gafic)
Característiques del Número de la Seguretat Social:
- Obligatori per a tot ciutadà amb caràcter previ a la sol·licitud d’afiliació i alta en algun règim de la S.S.
- Obligatori quan es tracti de beneficiaris de pensions o altres prestacions del Sistema.
- S’ha de fer constar en Resolució de la Tresoreria General de la Seguretat Social en què figuren el seu nom, cognoms i el DNI.
- La sol·licitud de Número de Seguretat Social es formula en el model TA.1 “Sol·licitud d’afiliació / Número de Seguretat Social“, es dirigirà a la Direcció Provincial de la Tresoreria de la S.S. o Administració de la mateixa província en què estigui domiciliada l’empresa en què presta serveis el treballador per compte aliè o assimilat o en la qual radiqui l’establiment del treballador autònom.
Les sol·licituds d’afiliació han de formular-se amb caràcter previ a l’inici de la prestació de serveis del treballador per compte aliè.
3. Altres permisos i altes:
Cada empresa té unes o altres obligacions segons si disposa de local, ven en línia, té treballadors, volum de venda o segons la seva activitat. Per això, li recomanem tingui present i consulti més informació detallada sobre els següents possibles permisos o autoritzacions que ha de complir la seva empresa:
- Obertura de local
- Assegurança de responsabilitat civil
- Protecció de dades (RPGD) i LSSI
- Prevenció de riscos laborals
- Llei de Blanqueig de Capitals
- Activitats professionals opcional col·legiació
- Altres impostos específics de la seva activitat*
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