Declaración de la renta del año 2013

RENTA 2013
Ya estamos en la cuenta atras para la cita anual de muchos con la Agencia Tributaria.
Como en años anteriores el plazo finalizara el 30 de Junio tanto para los que le sale a devolver como a pagar, tan solo hacer el inciso de que si se quiere domiciliar, es decir, enviarla por internet y que automaticamente el dia 30 de Junio nos la carguen en el banco, entonces el plazo finaliza el dia 25.
Si se quiere pagar en dos veces, el primer pago sera del 60% el 30 de Junio, como tarde y el segundo pago (el restante 40%) el dia 5 de Noviembre. Igualmente se puede domiciliar para que nos lo pasen por la cuenta bancaria. Esta opcion no tiene ningun coste adicional ni esta sujeta a aprobacion por parte de la Agencia Tributaria, es decir es automatico.
Cabe otra opcion que seria solicitar un aplazamiento, habra que hacerlo igualmente como tarde el 30 de Junio:
Ventajas: posibilidad de pagarlo en mas plazos, hasta un maximo de 36 (3 años) en funcion del importe
Inconvenientes:
1) Esta sujeto a aprobacion por parte de la Agencia Tributaria
2) Tiene un coste de un 5% anula prorrateado por el tiempo que transcurra desde el 30 de Junio y el vencimiento de cada plazo.

El inicio del plazo de la campaña sera la ultima semana de Abril, igual que ocurriese ya el año pasado, eso si, para rentas simples, la Agencia seguira emitiendo borradores para que solo tengan que ser confirmados.

Como en años anteriores, pueden pedir cita en la asesoria o simplemente dejar la documentacion para que podamos confeccionarle la renta. En nuestra pagina web www.asesorianeo.com tiene un enlace para “renta 2013” con los documentos que debe ir recopilando e informacion sobre la obligacion de declarar entre otras cosas. Segun avance la campaña iremos ampliando esa informacion.

Engloba las cuentas explicativas del aprovisionamiento de bienes y servicios adquiridos por la empresa para su consumo y demás gastos necesarios para la obtención de sus ingresos que son la actividad normal de la empresa. Casillas 550 a 553. Los módulos vienen definidos en la ley, y entre los más frecuentes tenemos: a.- Personal no asalariado: Es el titular del negocio, el empresario. 9 Desgravar: Conseguir la disminución de la Base Imponible basándose en algún hecho aceptado por la Administración Tributaria. LIBRO DIARIO DEBE HABER (6XX) (572) Banco c/c. De forma sencilla se refleja a través de la T: D BANCO H D CAPITAL H D DEUDAS H 1.000 200 200 100 50 1.000 50 400 50 Saldo = 1.200 – 350 = 850 € Saldo = 1.000 – 0 = 1.000 € Saldo = 450 – 50 = 400 € Saldo deudor, al ser D > H Saldo acreedor, al ser H > D Saldo acreedor, al ser H > D D CHUCHES H D ESTANTES H D BENEFICIO H 150 150 600 50 Saldo = 150 – 150 = 0 € Saldo = 600 – 0 = 600 € Saldo = 50 – 0 = 50 € Saldo cero, al ser D = H Saldo deudor, al ser D > H Saldo acreedor, al ser H > D Si toda esta información anterior se resumiese en un único documento se denominaría Balance de Sumas y Saldos, y será el documento donde figurará el conjunto de las cuentas con las que se ha operado durante un periodo determinado, con el total de sus movimientos, es decir el total de las anotaciones al debe y el de las anotaciones en el haber, figurante en columna separada el saldo de cada una. 16.- Se paga en efectivo el recibo de la contribución urbana de nuestros inmuebles por valor de 103 €.

En una oficina, la instalación del aire acondicionado. 1. CAPÍTULO 4: La Codificación Contable. ƒ (731) Trabajos realizados para el inmovilizado material: La cuantía dedicada a la capitalización de gastos. Estructurales III.- DEDUCCIONES Aportación del trabajador a las cuotas del Régimen General 15,36 Retención voluntaria cuota sindicato Retención a cuenta del IRPF. LIBRO DIARIO DEBE HABER (6623) (572) Intereses de deudas c/p Banco c/c 12.500 12.500 ƒ Por el paso a corto plazo de la deuda: LIBRO DIARIO DEBE HABER (170) (520) Deuda a l/p Deuda a c/p 500.000 500.000 ƒ Al vencimiento el 30 de junio: Por el pago de los intereses y el de la deuda: LIBRO DIARIO DEBE HABER (6623) (572) Intereses de deudas c/p Banco c/c 12.500 12.500 LIBRO DIARIO DEBE HABER (520) (572) Deuda a c/p Banco c/c 500.000 500.000 Capítulo 5º: Los Préstamos bancarios a l/p. Compra a COOPERATIVAL 4.000 botellas a 2,5 €/b. El Balance de Situación 4 % 0,5 % % Base imponible 1.360 1.360 1.360 € Importe impuesto 54,40 6,8 61,20 € TOTAL FACTURA 1.421,20 € Inscrita en el Registro de Málaga, tomo 569, libro 656, sección 3ª, folio 184, hoja nº 236 Capítulo 3º : Operaciones con existencias. IVA soportado i.- Consumo de energía eléctrica. Es decir por todos los gastos necesarios Bloque IV: El Patrimonio. ƒ (626) Servicios bancarios y similares: Cantidades cobradas por los bancos en concepto de comisiones) pero no se incluyen los intereses de las deudas (préstamos, créditos).

Perfil programa PADRE: contribuyentes con rentas procedentes de actividades económicas, como son los autónomos o los trabajadores freelance. Una vez explicado qué es y como funciona RENTA WEB , cabe preguntarse, ¿Deaparece entonces el borrador? No del todo ya que ahora pasará a llamarse Predeclaración. 2.000 € · 16 % = 320 €. Además, 13,6 millones han utilizado internet para presentar sus impuestos. Recuerda que nunca está de más que, aunque ya hayas presentado tu declaración, dediques un tiempo para repasarla una vez más. Su código contable podría ser 228001001 que se desglosaría del siguiente modo: 2 1 8 001 001 Grupo 2: Inmovilizado. ƒ El 4 de diciembre paga el último plazo del camión por importe de 1.110 €. (El 1º aprobado por Real Decreto 1.514/2007 de 16 de noviembre). Finalmente, el resultado de este ‘Simulador de Renta 2016-2015’ es un extracto que detalla cada uno de nuestros movimientos fiscales y que explica, brevemente, si la declaración nos sale a pagar o a devolver y por qué. ƒ Amortización lineal a cinco años. 209 LIBRO DIARIO DEBE HABER (485) (609) Ingreso anticipado Rappels sobre compras X X Actividad nº 20: ƒ Contabilizar los siguientes documentos adjuntos de BARES S.L. 8 Cuarta parte: El Cuadro de Cuentas.

Antes de contabilizar estas operaciones lo mejor es seguir un proceso de razonamiento como mostramos a continuación con el siguiente ejemplo: Pagamos el 1 de septiembre el arrendamiento semestral de una máquina para el proceso de fabricación por un importe de 1.800 € Los pasos a seguir serían: 1.- Contabilizar la operación y comprobar su duración. 15.126,4 16.240,0 12.760,0 13.920,0 . Objetivos Específicos Definir el concepto de capitalización de gastos. 25 t – Coste histórico, que es el precio de de adquisición o coste de producción. Entre otros trámites a realizar resaltaremos: 9 Los trámites de tipo fiscal que han de realizar son: Solicitar el Número de Identificación Fiscal (N.I.F.) si no dispusiese de él. También se pueden obtener los formularios a través de Internet y luego entregarlos en su banco o Hacienda. -cuando entre la primera gestión de cobro y el final del período impositivo haya transcurrido más de 6 meses. – Nuevo programa de diseño 6.850 €. 236 EL PATRIMONIO: EL BALANCE DE SITUACIÓN. 16 % % % Base imponible 739,50 739,50 € Importe impuesto 118,32 118,32 € TOTAL FACTURA 857,82 € Inscrita en el Registro de Málaga, tomo 689, libro 59, folio 4, hoja nº 120 Capítulo 3º : Operaciones con existencias.

La compra se realizó el 1 de mayo. Afianzando esta idea, la realidad práctica nos muestra un descontento estudiantil en tanto en cuanto no ven reflejado en la vida real lo aprendido en clase, o muchos de estos observan cómo se esfuerzan a la hora de realizar un complejo esquema de resolución cuando la aplicación informática (PADRE) lo realiza de manera autónoma. Deducción del 5 % por provisiones y gastos: 3.182,93 €. Losetas barro LB-5. Es una de las formas de financiación a corto plazo más utilizadas y consiste en entregar uno o varios efectos comerciales (Remesa) a un banco o entidad financiera para que éste gestione su cobro, pero anticipando el nominal de la remesa tras descontarle: Los intereses por anticiparle el dinero. ha obtenido un préstamo de 300.000 € el 30 de marzo a devolver junto con sus intereses, mediante un pago único dentro de seis meses a un interés anual del 6 %. Cada información que necesites modificar deberá hacerse desde una parte distinta del servicio, con lo que es mejor que te guíes por las informaciones que aparecen en su web.

Banco Molocos CARGO POR DOMICILIACIONES Referencia: AS569354 Ordenante: Titular: Por el pago de la mensualidad correspondiente a octubre de 2008 por el contrato de arrendamiento. Su cálculo ha de ser según el método lineal (Tabla propia). IVA soportado comunitario En general podemos adelantar que este cálculo se efectúa en régimen de estimación a u objetiva. Donde se establece el nombre que la contabilidad asigna a los distintos activos, pasivos, elementos de patrimonio neto, gastos o ingresos. Las retenciones por anticipos de remuneraciones se correspondería con la (460). Base cotización 861 4,9 42,19 Remuneración total 751,19 Base D F.P y F.G.S. 16 % % % Base imponible 180,30 180,30 Importe impuesto 28,85 28,85 Total factura 209,15 € Inscrita en el Registro de Barcelona, tomo 1223, libro 62, sección 3ª, folio 584, hoja nº 36 5.- * Banco Molocos CARGO POR DOMICILIACIONES Ordenante: Telefónica Titular: Pago Factura número 055147. más su IVA y retención fiscal correspondiente (15 %). LIBRO DIARIO DEBE HABER (621/1) (472) (410) Arrendamientos no sujetos

Otros supuestos de no sujección Además de los anteriores supuestos que, en caso de concurrir, no obliga al contribuyente a presentar la Declaración de la Renta, existen otras circunstancias que eximen al contribuyente de presentarla: Aquellos contribuyentes que hayan obtenido rendimientos íntegros del capital mobiliario y ganancias patrimoniales sometidos a retención o ingreso a cuenta, siempre y cuando no superen la cantidad de 1.600 euros anuales. Rendimiento neto minorado: 23.652,51– 600,76 – 580 = 22.471,75 €. Determinar el contenido de cada cuenta. Pero pocas veces uno se detiene en entender ¿Qué es el la declaración de la renta? ¿Qué es la declaración de la renta? Constituye el pilar más significativo del sistema tributario donde destaca básicamente el principio de capacidad económica que goza toda persona adulta al recibir ingresos de diferentes fuentes, ya sea bajo una relación de dependencia o de forma autónoma. En este caso no es posible la presentación y envío por medio de representante. RÉGIMEN GENERAL DE LA S. Nº de cuenta Título de la cuenta Fecha Concepto Ref. ƒ El 20 de octubre cobra de un cliente 5.000 € que ingresa en la cuenta. Cuarto trimestre: 22.-Venta de mercaderías en 46.200 €. 5 Véase el trabajo de la autora en PATÓN GARCÍA, G (2007) ‘’Problemas localizados en la aplicación del método de enseñanza-aprendizaje en la asignatura de derecho financiero y tributario’’, Actas del II Congreso de Innovación Docente en Ciencias Jurídicas, Málaga. Se pide calcular los pagos fraccionados y liquidación del IRPF. ¾ Amortiza y ahorra: En este caso decide ahorrar 25.000 € del beneficio que obtenga, por lo tanto: Ingresos: 284.500 € Gastos: 60.000 + 90.000 € Beneficio del periodo: 134.500 € Saldo de tesorería: 224.500 € – (134.500 – 25.000) = 115.000 € Valor del patrimonio 450.000 + 90.000 + 25.000 = 565.000 € Capítulo 3º : Otras formas de adquirir inmovilizados. LIBRO DIARIO DEBE HABER (640/0) (4751/40) (476) (465) Sueldos y salarios ƒ

Si el resultado es negativo saerá una cifra a compensar que se colocará en C. contiene nueve grupos, cuyo orden se establece en función de la información que van a suministrar: (a) La información patrimonial que son las Cuentas de Balance: Estas cuentas se desarrollan en los cinco primeros grupos que contienen los bienes, derechos y obligaciones de la empresa, además de las cuentas representativas del patrimonio neto, y por lo tanto nos informan del patrimonio empresarial y de sus variaciones de un ejercicio a otro: Capítulo 4º : La codificación contable. Contenidos contables. o N.I.F.: A- A: Sr D. Alquiler de vivienda: cómo deben tributar casero e inquilino en el IRPF Pago de hipoteca: qué ventajas fiscales sobreviven Cómo declarar la venta de una casa en el IRPF Nuria Salobral Málaga 30-03-2015 07:43 1.716 0 252 Renta 2016 Declaración renta Agencia Tributaria IRPF Impuestos Hacienda pública Agencias Estatales Tributos Finanzas públicas Administración Estado Administración pública Finanzas Alquiler de vivienda: cómo deben tributar casero e inquilino en el IRPF El alquiler de una vivienda tiene beneficios fiscales en la declaración de la renta tanto para el casero como para el inquilino, si bien algunas de esas ventajas se aplicarán por última vez en el ejercicio fiscal de 2016.

Date cuenta que la casilla de consulta, modificación o confirmación es la misma para todo por lo que vas a tener que hacer “click”, en este caso, en la casilla que haga referencia a confirmar el borrador. Debes fijarte bien en si en el borrador se incluye la cuenta bancaria en el caso de que tu borrador sea a devolver ya que si no está incluída no podrás recibir el pago que Hacienda debe hacerte. DEVENGOS Importe total: 1.241,95 1.- PERCEPCIONES SUJETAS A COTIZACIÓN. IVA: 432 €. 23588650-M Nº TICKET: 23.615 FECHA: 02/11/2008 Operación: Efectivo Descripción Unidades Importe Bloques 02 40 45,47 € Gravín 10 96,28 € Cemento 2 4,64 € TOTAL Social a cargo de la empresa S. – El asiento que refleja la liquidación de este documento sería: Capítulo 2º : Estudio general de algunas operaciones. Para ello, no tendrán que haber sido residentes durante los 10 años previos, y los rendimientos obtenidos del trabajo no habrán de gozar de exención para el IRNR. Rendimiento neto minorado: 12.118,21 – 3.012 = 9.106,21 €. o N.I.F.: A- ƒ S/ pedido: Nº 125 ƒ Forma de pago: A 60 días ƒ Observaciones: Factura nº: 5598 Fecha: 28 de octubre de 2008 CANTIDAD DESCRIPCIÓN UNITARIOPRECIO I.V.A.% R.E% IMPORTE 280 350 Queso semicurado tipo B Queso curado tipo C Transportes 4,5 € 5 € 20 € 4 % 4 % 4 % 1.260 € 1.750 € 20 € I.V.A. Personal asalariado.

La campaña para la declaración de la Renta 2016 (correspondiente al IRPF del año 2015) comienza en breve, de modo que ya podemos comenzar a solicitar el borrador de vuestra renta aunque tenemos que anunciar que este año se han previsto algunos cambios al respecto de modo que os explicamos a continuación cómo pedirlo y qué son esas “novedades”. 106 2.- Empresa: MIROR Domicilio: C/ Montesa 62 C.I.F.: A-360225665 Nº Inscripción Seguridad Social: 50-562333285 Trabajador: Camilo San López N.I.F.: -K Libro de Matrícula: 1 Nº afiliación Seguridad Social: 30/2365899/69 Categoría profesional: Administrador Periodo de liquidación: 1 de octubre al 30 de octubre Total días: 30 I.

Lo primero que hay que resaltar es que bajo esta denominación se regulan tres tributos con hechos imponibles distintos: a) El Impuesto sobre Transmisiones Patrimoniales Onerosas. Anotación del año próximo. Pero su actividad, a su vez, desarrolla necesidades de información en otros ámbitos, así el Estado quiere conocer el resultado de su actividad para el cumplimiento de sus obligaciones fiscales (hacer la declaración de hacienda en Málaga), los inversores quieren saber si el negocio marcha bien y así decidir si han de invertir o no en él, los bancos para conocer la solvencia cuando se les solicita financiación, las empresas del ramo para poder planificar su competencia y así sucesivamente otros agentes sociales. ƒ La fecha de emisión del cheque, donde el día y el mes figurarán en letras y el año en números. 10.- Pagamos 200 € en efectivo por el alquiler de nuestras oficinas. También hay que mencionar la inclusión de una categoría adicional que comprenda los cuatro supuestos de rentas imputadas, respectivamente, rentas inmobiliarias, en régimen de transparencias fiscal internacional, por cesión de derechos de imagen y aquellas relativas a los partícipes en instituciones de inversión colectiva en paraísos fiscales. o N.I.F.: -M ƒ S/ pedido: Nº 345 ƒ Forma de pago: Recibo a 30 días ƒ Observaciones: Factura nº: 361 Fecha: 27 de noviembre de 2008 CANTIDAD DESCRIPCIÓN UNITARIOPRECIO I.V.A.% R.E% IMPORTE 150 50 Botellas de 1 l.

286 opiniones en “Declaración de la renta del año 2013”

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