{"id":815,"date":"2023-11-27T10:00:20","date_gmt":"2023-11-27T09:00:20","guid":{"rendered":"https:\/\/apnexus.es\/guia-regularitzacio-autonoms-2023\/"},"modified":"2025-10-20T08:27:15","modified_gmt":"2025-10-20T08:27:15","slug":"guia-regularitzacio-autonoms-2023","status":"publish","type":"post","link":"https:\/\/apnexus.es\/ca\/guia-regularitzacio-autonoms-2023\/","title":{"rendered":"Guia Regularitzaci\u00f3 Aut\u00f2noms 2023"},"content":{"rendered":"<p>Guia de la Seguretat Social sobre la regularitzaci\u00f3 de les quotes d\u2019aut\u00f2noms 2023<br \/>\nLa Seguretat Social ha publicat una nova guia on respon als dubtes dels aut\u00f2noms sobre el sistema de cotitzaci\u00f3 per ingressos reals i dona detalls sobre la regularitzaci\u00f3 que realitzar\u00e0 a 2024 a les seves quotes.<br \/>\nEn resum, la Seguretat Social diu:<br \/>\nLes bases mensuals triades cada any tindran un car\u00e0cter provisional fins que es realitzi la regularitzaci\u00f3 anual de la cotitzaci\u00f3.<br \/>\nEn acabar l&#8217;any natural, l&#8217;Administraci\u00f3 Tribut\u00e0ria proporcionar\u00e0 a la Tresoreria informaci\u00f3 sobre els rendiments anuals reals percebuts. Si la quota triada durant l&#8217;any fos inferior a l&#8217;associada als rendiments comunicats per l&#8217;Administraci\u00f3 tribut\u00e0ria corresponent, es notificar\u00e0 al treballador l&#8217;import de la difer\u00e8ncia. Aquest import ha de ser abonat abans de l&#8217;\u00faltim dia del mes seg\u00fcent a aquell en qu\u00e8 s&#8217;hagi rebut la notificaci\u00f3 amb el resultat de la regularitzaci\u00f3.<br \/>\nSi, pel contrari, la cotitzaci\u00f3 fos superior a la corresponent a la base m\u00e0xima del tram en qu\u00e8 estiguin compresos els rendiments, la Tresoreria procedir\u00e0 a reintegrar la difer\u00e8ncia abans del 30 d&#8217;abril de l&#8217;exercici seg\u00fcent a aquell en qu\u00e8 la corresponent Administraci\u00f3 Tribut\u00e0ria hagi comunicat els rendiments computables.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Guia de la Seguretat Social sobre la regularitzaci\u00f3 de les quotes d\u2019aut\u00f2noms 2023 La Seguretat Social ha publicat una nova guia on respon als dubtes dels aut\u00f2noms sobre el sistema de cotitzaci\u00f3 per ingressos reals i dona detalls sobre la regularitzaci\u00f3 que realitzar\u00e0 a 2024 a les seves quotes. En resum, la Seguretat Social diu: [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-815","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/815","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/comments?post=815"}],"version-history":[{"count":1,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/815\/revisions"}],"predecessor-version":[{"id":1262,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/815\/revisions\/1262"}],"wp:attachment":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/media?parent=815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/categories?post=815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/tags?post=815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}