En los últimos días el grupo parlamentario de Ciudadanos en el Congreso ha presentado una Proposición de Ley de Reformas Urgentes del Trabajo Autónomo, cuya aprobación se prevé antes de finales de año, ya que cuenta con el apoyo del Partido Popular.
Con esta iniciativa se pretende abordar con profundidad la situación actual de los trabajadores autónomos en España y, en particular, las condiciones que definen el Régimen Especial de Trabajadores Autónomos. De este modo, se plantea una reforma dirigida a reducir las cargas administrativas soportadas por este colectivo, facilitar el emprendimiento, clarificar su fiscalidad y fortalecer su protección social.
Medidas para reducir las cargas administrativas
- Se modifica el régimen de recargos por ingreso fuera de plazo de las cuotas a la Seguridad Social.Así, frente al régimen d actual, que establece un recargo del 20 ó 35 por ciento sobre la deuda, la propuesta prevé los siguientes recargos:
- 3% de la deuda, si esta se abona dentro del mes siguiente al vencimiento del plazo,
- 5% si se abonan dentro del segundo mes siguiente al vencimiento del plazo.
- 10% si se abona dentro del tercer mes siguiente al vencimiento del plazo
- 20% para los abonos a partir del tercer mes siguiente al vencimiento del plazo.
- Las cuotas correspondientes a los meses en los que tienen lugar las altas y bajas del Régimen Especial se computan desde el día en que se produzcan de forma efectiva, y no desde el primer día del mes como se hace actualmente.
Medidas de fomento y promoción del trabajo autónomo
- Se amplía de seis a doce meses la cuota reducida de 50 euros para los nuevos autónomos o quienes reemprendan la actividad tras cinco años de baja en el Régimen (aplicable en los casos en los que se opta por cotizar por la base mínima).
- Igualmente, se extiende a 12 meses, la bonificación del 80% de la cuota prevista para los trabajadores por cuenta propia o autónomos que optasen por una base de cotización superior a la mínima.
Medidas para favorecer la conciliación de la vida familiar y laboral de los trabajadores autónomos
- La bonificación del 100% de la cuota aplicable a trabajadores en periodo de descanso por maternidad, adopción, acogimiento, riesgo durante el embarazo, riesgo durante la lactancia natural o suspensión por paternidad, se aplicará tanto si el trabajador es sustituido como si no. Actualmente únicamente se aplica este incentivo en caso de sustitución del trabajador.
- Se establece una bonificación del 100% de la cuota, aplicable durante 12 meses, para trabajadoras por cuenta propia o autónomas que se reincorporen a su actividad después de la maternidad, siempre que dicha reincorporación tenga lugar en los dos años siguientes a la fecha del parto.
Medidas para clarificar la fiscalidad de los trabajadores autónomos
- Se establece la deducibilidad en el IRPF del 50% de los gastos relacionados con vehículos que se encuentren parcialmente afectos a la actividad desarrollada por el autónomo. De esta forma se equipara el tratamiento del gasto en IRPF e IVA.
- Se establece una deducción del 20% de los gastos de suministros de agua, gas y electricidad aplicable a contribuyentes que desarrollen la actividad sin local afecto, salvo que se acredite –por la Administración o por el contribuyente- un porcentaje inferior o superior.
29 comentarios en «Las claves de la reforma que afectará a los trabajadores autónomos»
I really enjoy reading on this site, it has wonderful articles. «A man of genius has been seldom ruined but by himself.» by Samuel Johnson.
I will immediately take hold of your rss as I can’t find your e-mail subscription hyperlink or e-newsletter service. Do you’ve any? Please let me understand so that I may just subscribe. Thanks.
Some genuinely nice stuff on this website , I like it.
Whoa! This blog looks exactly like my old one! It’s on a completely different topic but it has pretty much the same page layout and design. Excellent choice of colors!
There is perceptibly a lot to know about this. I assume you made some good points in features also.
I needed to write you one tiny observation to help say thanks a lot yet again for the magnificent methods you’ve provided on this site. It is really surprisingly generous of people like you in giving easily exactly what a few people could possibly have offered for sale for an e book in making some dough for themselves, specifically considering the fact that you could have done it in case you wanted. These principles additionally worked like the fantastic way to be aware that other people online have a similar dreams just like my personal own to know the truth significantly more on the topic of this issue. I believe there are numerous more pleasant moments up front for individuals who look over your website.
I am always thought about this, regards for putting up.
Simply desire to say your article is as surprising. The clarity in your post is simply cool and i can assume you are an expert on this subject. Fine with your permission allow me to grab your RSS feed to keep updated with forthcoming post. Thanks a million and please carry on the gratifying work.
I like what you guys are up also. Such clever work and reporting! Carry on the superb works guys I have incorporated you guys to my blogroll. I think it’ll improve the value of my website 🙂
I just could not go away your site before suggesting that I extremely loved the usual information an individual provide on your visitors? Is gonna be back regularly in order to check out new posts
With havin so much written content do you ever run into any issues of plagorism or copyright violation? My website has a lot of exclusive content I’ve either written myself or outsourced but it seems a lot of it is popping it up all over the internet without my permission. Do you know any ways to help prevent content from being ripped off? I’d truly appreciate it.
Great post. I was checking constantly this blog and I am impressed! Extremely helpful information particularly the last part 🙂 I care for such information a lot. I was seeking this particular info for a long time. Thank you and best of luck.
You have noted very interesting details! ps decent web site. «It is better to be hated for who you are than to be loved for what you are not.» by Andre Gide.
I actually wanted to construct a comment in order to appreciate you for these precious guidelines you are showing on this website. My incredibly long internet research has at the end been compensated with awesome information to share with my best friends. I would believe that many of us readers are undeniably endowed to live in a useful network with many outstanding individuals with valuable concepts. I feel pretty lucky to have used your entire web page and look forward to tons of more fun minutes reading here. Thank you again for a lot of things.
There is perceptibly a lot to know about this. I think you made certain nice points in features also.
You need to take part in a contest for the most effective blogs on the web. I’ll advocate this site!
Merely wanna comment on few general things, The website design is perfect, the content is rattling excellent. «Good judgment comes from experience, and experience comes from bad judgment.» by Barry LePatner.
I am delighted that I noticed this blog, exactly the right info that I was searching for! .
Valuable info. Lucky me I found your web site by accident, and I’m shocked why this accident did not happened earlier! I bookmarked it.
Can I simply say what a aid to seek out someone who truly knows what theyre speaking about on the internet. You definitely know tips on how to deliver a problem to mild and make it important. Extra people need to learn this and understand this aspect of the story. I cant believe youre not more standard since you positively have the gift.
Thanks for another informative blog. Where else could I get that kind of info written in such a perfect way? I have a project that I am just now working on, and I’ve been on the look out for such info.
I am not really great with English but I line up this very easy to understand.
I conceive you have mentioned some very interesting details, appreciate it for the post.
I will right away seize your rss feed as I can not find your e-mail subscription link or newsletter service. Do you’ve any? Kindly let me know so that I may subscribe. Thanks.
Really Appreciate this post, how can I make is so that I receive an email every time there is a fresh article?
so much excellent info on here, : D.
Hi my loved one! I want to say that this article is amazing, great written and include approximately all important infos. I would like to peer more posts like this .
Hey there! I just wanted to ask if you ever have any issues with hackers? My last blog (wordpress) was hacked and I ended up losing a few months of hard work due to no backup. Do you have any methods to stop hackers?
An interesting dialogue is value comment. I feel that you must write extra on this topic, it won’t be a taboo subject however generally individuals are not enough to speak on such topics. To the next. Cheers