{"id":2639,"date":"2022-12-07T14:23:45","date_gmt":"2022-12-07T13:23:45","guid":{"rendered":"https:\/\/cefisaa.es\/order-hfp-1172-2022-of-29-november-developing-for-2023-the-objective-assessment-method-of-personal-income-tax-and-the-special-simplified-value-added-tax-regime\/"},"modified":"2022-12-07T14:23:45","modified_gmt":"2022-12-07T13:23:45","slug":"order-hfp-1172-2022-of-29-november-developing-for-2023-the-objective-assessment-method-of-personal-income-tax-and-the-special-simplified-value-added-tax-regime","status":"publish","type":"post","link":"https:\/\/cefisaa.es\/en\/order-hfp-1172-2022-of-29-november-developing-for-2023-the-objective-assessment-method-of-personal-income-tax-and-the-special-simplified-value-added-tax-regime\/","title":{"rendered":"Order HFP\/1172\/2022, of 29 November, developing for 2023 the objective assessment method of Personal Income Tax and the special simplified Value Added Tax regime"},"content":{"rendered":"\n

El pasado 1 de diciembre de 2022 se public\u00f3 en el Bolet\u00edn Oficial del Estado la Orden HFP\/1172\/2022, de 29 de noviembre<\/a>, por la que se desarrollan, para el a\u00f1o 2023, el m\u00e9todo de estimaci\u00f3n objetiva del Impuesto sobre la Renta de las Personas F\u00edsicas y el r\u00e9gimen especial simplificado del Impuesto sobre el Valor A\u00f1adido.<\/p>\n\n

A continuaci\u00f3n se destacan los siguientes aspectos y novedades significativas en relaci\u00f3n a cada uno de dichos impuestos:<\/p>\n\n

Impuesto sobre la Renta de las Personas F\u00edsicas<\/strong><\/p>\n\n

(i) Se mantiene para el ejercicio 2023 la cuant\u00eda de los signos, \u00edndices o m\u00f3dulos, as\u00ed como las instrucciones de aplicaci\u00f3n.<\/p>\n\n

(ii) Como consecuencia de la actual situaci\u00f3n econ\u00f3mica, para contribuyentes en estimaci\u00f3n objetiva, se aumenta la reducci\u00f3n general sobre el rendimiento neto de m\u00f3dulos del 5 al 10 por ciento para el per\u00edodo impositivo 2023, y al 15 por ciento para el per\u00edodo impositivo 2022.<\/p>\n\n

(iii) Para las actividades agr\u00edcolas y ganaderas, con la finalidad de compensar el incremento del coste de determinados insumos, se establece para los per\u00edodos impositivos 2022 y 2023 que el rendimiento neto previo pueda minorarse en el 35 por ciento del precio de adquisici\u00f3n del gas\u00f3leo agr\u00edcola, y en el 15 por ciento del precio de adquisici\u00f3n de los fertilizantes, en ambos casos necesarios para el desarrollo de dichas actividades. Para su aplicaci\u00f3n, ser\u00e1 necesario disponer de las correspondientes facturas.<\/p>\n\n

(iv) Se mantiene para el a\u00f1o 2022 las modificaciones que para el a\u00f1o 2021 se aplicaron a los \u00edndices correctores por piensos adquiridos a terceros, y por cultivos en tierras de regad\u00edo que utilicen energ\u00eda el\u00e9ctrica.<\/p>\n\n

(v) Se revisa para el ejercicio 2023 el tratamiento tributario de las ayudas directas desacopladas de la Pol\u00edtica Agraria Com\u00fan, de manera que su tributaci\u00f3n en proporci\u00f3n a los ingresos de sus cultivos o explotaciones se condiciona a la obtenci\u00f3n de un m\u00ednimo de ingresos en la actividad distintos del de la propia ayuda directa.<\/p>\n\n

Impuesto sobre el Valor A\u00f1adido<\/strong><\/p>\n\n

Por lo que se refiere a este Impuesto, la referida Orden tambi\u00e9n mantiene, para el ejercicio 2023, los m\u00f3dulos, as\u00ed como las instrucciones para su aplicaci\u00f3n, aplicables en el r\u00e9gimen especial simplificado en el a\u00f1o inmediato anterior. <\/p>\n","protected":false},"excerpt":{"rendered":"

El pasado 1 de diciembre de 2022 se public\u00f3 en el Bolet\u00edn Oficial del Estado la Orden HFP\/1172\/2022, de 29 de noviembre, por la que se desarrollan, para el a\u00f1o 2023, el m\u00e9todo de estimaci\u00f3n objetiva del Impuesto sobre la Renta de las Personas F\u00edsicas y el r\u00e9gimen especial simplificado del Impuesto sobre el Valor…<\/p>\n","protected":false},"author":3,"featured_media":2669,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[41],"tags":[],"class_list":["post-2639","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"acf":[],"yoast_head":"\n\u25b7Order HFP\/1172\/2022, of 29 November, developing for 2023 the objective assessment method of Personal Income Tax and the special simplified Value Added Tax regime | CEFISA<\/title>\n<meta name=\"description\" content=\"Order HFP\/1172\/2022, of 29 November, developing for 2023 the objective 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