Con fecha 18 de noviembre de 2015 y con efectos para el año 2016, ha sido publicada, como suele ocurrir todos los años por estas fechas, la Orden HAP/2430/2015, de 12 de noviembre, que desarrolla para el año 2016 el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas (IRPF) y el régimen especial simplificado del Impuesto sobre el Valor Añadido (IVA).
En esta nueva Orden podemos encontrar distintas NOVEDADES en relación a estos regímenes de tributación, habitualmente conocidos bajo la denominación de MÓDULOS, consecuencia de la entrada en vigor de la propia Orden y de distintas leyes que han ido modificación la normativa a este respecto tales como:
- Ley 26/2014, de 27 de noviembre, por la que se modifican la Ley 35/2006, de 28 de noviembre, de Impuesto sobre la Renta de las Personas Físicas y otras normas tributarias, que reduce para el ejercicio 2016 los límites de aplicación para el régimen de estimación objetiva de IRPF así como las actividades que pueden acogerse al este régimen.
- Ley 28/2014, de 27 de noviembre, por la que se modifican la Ley 37/1992, de 28 de noviembre, Impuesto sobre el Valor Añadido y otras normas tributarias, que en los mismos términos que la Ley 26/2014 hace con el IRPF, ésta hace con el régimen especial simplificado del IVA, es decir, reducir límites y actividades que pueden acogerse al mismo.
- Ley 48/2015, de 29 de octubre, de Presupuestos Generales del Estado (PGE) para el año 2016, que establece un régimen transitorio para los ejercicios 2016 y 2017 aumentando los límites para la aplicación de “Módulos” en IRPF e IVA, aún estando estos por debajo de los que se venían aplicando durante 2015 (y por encima de los establecidos en la normativa y a partir de 2018).
En este sentido, podemos destacar como principales novedades las siguientes:
1. ACTIVIDADES EXCLUIDAS PARA 2016.
Se excluye de la aplicación de estos regímenes a las actividades incluidas en las divisiones 3, 4 y 5 de la sección primera de las Tarifas del IAE sujetas a retención del 1% en 2015 prevista en el artículo 101.5 d) de la Ley del Impuesto sobre la Renta de las Personas Físicas (LIRPF). En concreto, les resultaba aplicable hasta el ejercicio 2015 y son EXCLUIDAS de estos regímenes a partir de 2016, las siguientes actividades:
IAE | ACTIVIDAD ECONÓMICA |
314 Y 315 | Carpintería metálica y fabricación de estructuras metálicas y calderería. |
316.2, 3, 4 y 9 | Fabricación de artículos de ferretería, cerrajería, tornillería, derivados del alambre, menaje y otros artículos en metales n.c.o.p. |
453 | Confección en serie de prendas de vestir y sus complementos, excepto cuando su ejecución se realice mayoritariamente por encargo a terceros. |
453 | Confección en serie de prendas de vestir y sus complementos, ejecutada directamente por la propia empresa, cuando se realice exclusivamente para terceros y por encargo. |
463 | Fabricación en serie de piezas de carpintería, parqué y estructuras de madera para la construcción. |
468 | Industria del mueble de madera. |
474.1 | Impresión de textos o imágenes. |
501.3 | Albañilería y pequeños trabajos de construcción en general. |
504.1 | Instalaciones y montajes (excepto fontanería, frío, calor y acondicionamiento de aire). |
504.2 y 3 | Instalaciones de fontanería, frío, calor y acondicionamiento de aire. |
504.4, 5, 6, 7 y 8 | Instalación de pararrayos y similares. Montaje e instalación de cocinas de todo tipo y clase, con todos sus accesorios. Montaje e instalación de aparatos elevadores de cualquier clase y tipo. Instalaciones telefónicas, telegráficas, telegráficas sin hilos y de televisión, en edificios y construcciones de cualquier clase. Montajes metálicos e instalaciones industriales completas, sin vender ni aportar la maquinaria ni los elementos objeto de la instalación o montaje. |
505.1, 2, 3 y 4 | Revestimientos, solados y pavimentos y colocación de aislamientos. |
505.5 | Carpintería y cerrajería. |
505.6 | Pintura de cualquier tipo y clase y revestimiento con papel, tejidos o plásticos y terminación y decoración de edificios y locales. |
505.7 | Trabajos en yeso y escayola y decoración de edificios y locales. |
El resto de actividades susceptibles de estar incluidas en el método de estimación objetiva del IRPF durante el ejercicio 2015, seguirán pudiendo aplicar este régimen de determinación del rendimiento, según cada caso aplicando, el régimen simplificado, el régimen especial de la agricultura, ganadería y pesca o el régimen del recargo de equivalencia del IVA..
2. NUEVOS LÍMITES GENERALES EXCLUYENTES.
De acuerdo con la disposición transitoria trigésima segunda (“Límites para la aplicación del método de estimación objetiva en los ejercicios 2016 y 2017”) de la LIRPF introducida por la Ley 48/2015 de PGE para 2016, durante los ejercicios 2016 y 2017, los límites que no podrán superarse para poder aplicar el régimen de estimación objetiva del IRPF y régimen especial simplificado del IVA serán:
- Volumen de ingresos en el año inmediato anterior superior a 250.000 euros para el conjunto de actividades económicas, excepto las agrícolas, ganaderas y forestales. Se computarán la totalidad de las operaciones, exista o no obligación de expedir factura. Las operaciones en las que exista obligación de expedir factura cuando el destinatario sea empresario, no podrán superar 125.000 euros.
- Volumen de ingresos para el conjunto de actividades agrícolas, forestales y ganaderas superior a 250.000 euros.
- Volumen de compras en bienes y servicios en el año inmediato anterior, excluidas las adquisiciones de inmovilizado, superior a 250.000 euros.
3. NUEVOS LÍMITES ESPECÍFICOS EN DETERMINADAS ACTIVIDADES.
Algunas de las magnitudes específicas enumeradas en el artículo 3.1.d) de la Orden HAP/2430/2015, de 12 de noviembre, han sido redefinidas respecto de las aplicables durante el ejercicio 2015, pasando a constituirse como nuevos límites específicos para las actividades correspondiente, cuya superación implicará la exclusión del régimen:
IAE | ACTIVIDAD ECONÓMICA | Magnitud en 2015 | Magnitud en 2016 |
722 | Transporte de mercancías por carretera | 5 vehículos cualquier día del año | 4 vehículos cualquier día del año |
757 | Servicios de mudanzas | 5 vehículos cualquier día del año | 4 vehículos cualquier día del año |
4. REDUCCIÓN DEL RENDIMIENTO NETO PARA ACTIVIDADES ECONÓMICAS DESARROLLADAS EN EL TÉRMINO MUNICIPAL DE LORCA.
En los mismos términos señalados en el apartado anterior, se mantiene la reducción sobre el rendimiento neto calculado por el método de estimación objetiva de IRPF y el régimen especial simplificado de IVA para las actividades económicas desarrolladas en el término municipal de Lorca. En concreto:
IRPF: Estimación Objetiva | Reducción del rendimiento neto de módulos de 2016 en un 20 por ciento (actividades noagrícolas, ganaderas y forestales) |
IVA: Régimen Simplificado | Reducción en un 20 por ciento el importe de las cuotas devengadas por operaciones corrientes correspondiente a actividades no agrícolas, ganaderas y forestales, en el año 2016. |
Estas reducciones habrán de tenerse en cuenta también para la determinación del rendimiento neto a efectos de los pagos fraccionados correspondientes a 2016 en el IRPF, y para el cálculo tanto de la cuota trimestral como de la cuota anual del régimen especial simplificado del IVA correspondiente al año 2016.
5. CUANTÍA DE LOS MÓDULOS E ÍNDICES DE RENDIMIENTO NETO.
En relación el IRPF e IVA se mantienen para 2016 los importes de los módulos y los índices de rendimiento neto de las actividades aplicables para el 2015; salvo por lo establecido específicamente en otros apartados del presente comentario.
IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FÍSICAS.
6. REDUCCIÓN DEL RENDIMIENTO NETO POR MÓDULOS.
Si bien es cierto que no es una novedad como tal, pues ya venía aplicándose durante el ejercicio 2015, se mantiene para el ejercicio 2016 la reducción del 5 por ciento sobre el rendimiento neto de módulos; prevista en la disposición adicional primera de la Orden HAP/2430/2015, de 12 de noviembre.
Recordemos que esta reducción se tendrá en cuenta para cuantificar el rendimiento neto a efectos de los pagos fraccionados correspondientes a 2016.
7. REDUCCIÓN DEL RENDIMIENTO NETO DETERMINADAS ACTIVIDADES AGRÍCOLAS.
La disposición adicional 2ª de la Orden HAP/2430/2015, de 12 de noviembre, reduce, como en años anteriores, para 2016, los índices de rendimiento neto aplicables en el método de estimación objetiva del IRPF para las siguientes actividades agrícolas:
Actividad | Índice de Rendimiento Neto |
Uva de mesa | 0,32 |
Flores y plantas ornamentales | 0,32 |
Tabaco | 0,26 |
Reflejar en este apartado que la disposición adicional 5ª de la referida Orden HAP/2430/2015, de 12 de noviembre, reduce los índices de rendimiento neto aplicables en el método de estimación objetiva de IRPF según Orden HAP/2222/2014 durante 2015, a:
Actividad | Índice de Rendimiento Neto |
Patata | 0,26 |
Bovino de leche | 0,20 |
IMPUESTO SOBRE EL VALOR AÑADIDO.
8. REDUCCIÓN DEL RENDIMIENTO NETO DETERMINADAS ACTIVIDADES GANADERAS.
La disposición adicional 3ª de la Orden HAP/2430/2015, de 12 de noviembre, reduce, como en años anteriores, para 2016, los porcentajes aplicables para el cálculo de la cuota devengada por operaciones corrientes en el régimen simplificado del IVA para las siguientes actividades ganaderas afectadas por crisis sectoriales:
Actividad | Índice de Rendimiento Neto |
Servicios de cría, guarda y engorde de aves | 0,06625 |
Apicultura |
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