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Recientemente se han publicado modificaciones reglamentarias entre las que cabe destacar:

Modificaciones en el Reglamento del IRPF:

Aumento en el importe exento de las becas

Eleva la cuantía diaria exenta de tributación de las formulas indirectas de prestación de servicios de comedor hasta los 11 euros (hasta entonces el importe exento en vales-comida o cualquier medio electrónico de pago que se entregan al trabajador para atender dicha necesidad era de 9 euros).

Módulos Renta - IVA 2018:

El Real Decreto- ley 20/2017 prorroga para el ejercicio 2018 los límites excluyentes para la aplicación del método de estimación objetiva del IRPF. También se prorrogan los límites para la aplicación del régimen simplificado y el régimen especial de la agricultura, ganadería y pesca del IVA.

Establece un nuevo plazo para presentar renuncias y revocaciones al citado régimen.

Otras informaciones:

La Orden HFP/1307/2017 ha publicado el nuevos modelos 303 y 322 del IVA que se podrán utilizar a partir del periodo de liquidación correspondiente a febrero de 2018.

El RD 1077/2017 establece la cuantía del Salario Mínimo Interprofesional del año 2018, que se incrementa un 4%. Queda fijado en 24,53 €/día o 735,9 €/mes.

 

 

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