{"id":30349,"date":"2016-04-12T16:13:00","date_gmt":"2016-04-12T15:13:00","guid":{"rendered":"https:\/\/fallas.com\/incidencias1-2\/"},"modified":"2024-09-30T20:37:41","modified_gmt":"2024-09-30T19:37:41","slug":"incidencias1-2","status":"publish","type":"post","link":"https:\/\/fallas.com\/va\/incidencias1-2\/","title":{"rendered":"Av\u00eds de la delegaci\u00f3 d\u2019incid\u00e8ncies"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”]\n[vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”]\n[vc_column_text css=”” text_direction=”default”]\nLa Delegaci\u00f3 d’incid\u00e8ncies fa les seg\u00fcents recomanacions abans de la firma d’alg\u00fan contracte.  Despr\u00e9s dels problemes detectats en diverses comissions en relaci\u00f3 als contractes firmats amb pirot\u00e8cnics, artistes, lloguer d\u2019envetlats, etc., esta delegaci\u00f3 recomana que, abans de la firma de qualsevol contracte, es demane a qualsevol de les empreses i professionals el CERTIFICAT DE CONTRATISTA O SUBCONTRATISTA, per evitar responsabilitats associades pels deutes que estos pugueren tindre amb Hisenda (art. 43.1.f de la Llei General Tribut\u00e0ria)
\nEste certificat s\u2019ha de sol\u00b7licitar a la Agencia Estatal Tributaria, per la persona contractada o que preste el servici, i es lliurar\u00e0 a qui contracta, i t\u00e9 una validesa de 12 mesos
\nA m\u00e9s, i davant els dubtes al voltant de la presentaci\u00f3 de la declaraci\u00f3 sobre l\u2019impost de societats, els informem de la no obligatorietat de presentar eixa declaraci\u00f3 nom\u00e9s afecta a aquelles associacions-falles que complisquen el seg\u00fcents requisits (BOE n2 260 de 30 d\u2019octubre de 2015, art- 63.3)
\n1\u00ba Que el total dels seus ingressos no superen els  75.000.-euros anuals. 2\u00ba Que dins d\u2019estos ingressos, les rentes no exemptes no superen els 2.000 euros anuals.3\u00ba Que totes les rentes no exemptes que obtinguen, estiguen someses a retenci\u00f3.
\nPer a qualsevol aclaraci\u00f3 sobre estos temes, poseu-vos en contacte amb la Delegaci\u00f3 d\u2019Incid\u00e8ncies mitjan\u00e7ant el correu electr\u00f2nic fiscal@fallas.com 
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