{"id":100,"date":"2026-07-14T10:30:00","date_gmt":"2026-07-14T09:30:00","guid":{"rendered":"https:\/\/mnassessors.es\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/"},"modified":"2026-07-14T10:30:00","modified_gmt":"2026-07-14T09:30:00","slug":"calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre","status":"publish","type":"post","link":"https:\/\/mnassessors.es\/ca\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/","title":{"rendered":"Calendari fiscal per a aut\u00f2noms: qu\u00e8 cal presentar cada trimestre"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La majoria dels problemes amb les autoritats fiscals no provenen de pagar de m\u00e9s, sin\u00f3 de presentar la declaraci\u00f3 fora de termini. Les sancions per presentaci\u00f3 tardana comencen a 1 % i augmenten cada mes, i s'hi afegeixen interessos si el saldo est\u00e0 pendent. La bona not\u00edcia \u00e9s que el calendari de presentaci\u00f3 dels treballadors per compte propi \u00e9s for\u00e7a previsible: hi ha quatre dates a l'any, i sempre s\u00f3n les mateixes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les quatre dates que has de prendre nota<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Els informes trimestrals es presenten durant el <strong>Els primers 20 dies del calendari<\/strong> al mes d'abril, de juliol i d'octubre, i al <strong>Gener<\/strong> per al darrer trimestre de l'any. Si el saldo est\u00e0 pendent de pagament i voleu establir un domiciliaci\u00f3 banc\u00e0ria, el termini \u00e9s uns dies m\u00e9s curt, aix\u00ed que \u00e9s millor no deixar-ho per a l'\u00faltim moment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quins r\u00e8gims fiscals estan disponibles per als aut\u00f2noms?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Formulari 303 (declaraci\u00f3 trimestral d'IVA).<\/strong> La difer\u00e8ncia entre l'IVA que heu facturat als vostres clients i l'IVA que heu pagat en les vostres compres. Aquesta \u00e9s l'\u00e0rea que causa m\u00e9s problemes quan les factures no estan correctament classificades.<\/li>\n\n\n\n<li><strong>Formulari 130 (pagaments a terminis de l'impost sobre la renda de les persones f\u00edsiques).<\/strong> Una xifra preliminar del model 201 TP3T relativa al benefici acumulat de l'any. Aix\u00f2 no s'ha de presentar per aquells que tributen en r\u00e8gim de m\u00f2duls, ni per aquells que ja estan subjectes a retenci\u00f3 en la majoria de les seves factures.<\/li>\n\n\n\n<li><strong>Formulari 111 (retencions a compte de salaris per a empleats i treballadors per compte propi).<\/strong> Si teniu empleats o rebeu factures amb retenci\u00f3 a l'origen, aquests diners pertanyen a les autoritats fiscals i s'han de pagar cada trimestre.<\/li>\n\n\n\n<li><strong>Formulari 115 (impost de retenci\u00f3 sobre els ingressos de lloguer).<\/strong> Si treballes en locals llogats, \u00e9s pr\u00e0ctica habitual reservar un percentatge per al propietari i pagar-lo tu mateix.<\/li>\n\n\n\n<li><strong>Models 349 i 309<\/strong>, en casos espec\u00edfics: transaccions intracomunit\u00e0ries i determinades compres subjectes a l'IVA.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">I un cop l'any<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Al gener, es presenten els resums anuals (formularis 390, 190 i 180, segons el que s'hagi declarat durant l'any) i el formulari 347 per a les operacions amb tercers, si escau. Entre abril i juny comen\u00e7a la campanya de presentaci\u00f3 de la declaraci\u00f3 de la renda. <strong>Ingressos<\/strong>, on all\u00f2 que has anat establint trimestre a trimestre finalment es consolida.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Els tres errors que corregeixim m\u00e9s sovint<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Reclamar despeses sense una factura completa.<\/strong> Un rebut no \u00e9s suficient: necessites una factura que mostri les teves dades fiscals i un desglossament de l'IVA.<\/li>\n\n\n\n<li><strong>Deixa la comptabilitat per a l'\u00faltim dia.<\/strong> Quan arriben les factures el dia 18, no hi ha temps per comprovar res ni per detectar cap IVA aplicat incorrectament.<\/li>\n\n\n\n<li><strong>Ignorar una sol\u00b7licitud.<\/strong> Una carta de l'AEAT t\u00e9 un termini per respondre. Si es respon a temps i es documenta correctament, la majoria dels casos es resolen sense cap sanci\u00f3.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Si preferiu oblidar-vos del calendari i que alg\u00fa altre se n'encarregui per a vosaltres, a <strong>Perits i Administradors MN<\/strong> Ens encarreguem de presentar els teus dissenys i t'informem amb temps suficient de quant has de pagar. <a href=\"\/ca\/contacto\/\">Explica'ns la teva situaci\u00f3<\/a> i li direm qu\u00e8 necessita, sense cap comprom\u00eds.<\/p>","protected":false},"excerpt":{"rendered":"<p>Formularis, terminis i errors comuns en el calendari fiscal per a aut\u00f2noms i pimes. Una guia redactada en llenguatge planer per ajudar-te a no perdre els terminis fiscals.<\/p>","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pgc_sgb_lightbox_settings":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-100","post","type-post","status-publish","format-standard","hentry","category-fiscal-y-contable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Calendario fiscal del aut\u00f3nomo 2026: modelos y plazos trimestrales<\/title>\n<meta name=\"description\" content=\"Qu\u00e9 modelos presenta un aut\u00f3nomo cada trimestre (303, 130, 111, 115), cu\u00e1ndo vencen los plazos y los errores que m\u00e1s recargos generan. Gu\u00eda clara.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mnassessors.es\/ca\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Calendario fiscal del aut\u00f3nomo 2026: modelos y plazos trimestrales\" \/>\n<meta property=\"og:description\" content=\"Qu\u00e9 modelos presenta un aut\u00f3nomo cada trimestre (303, 130, 111, 115), cu\u00e1ndo vencen los plazos y los errores que m\u00e1s recargos generan. Gu\u00eda clara.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mnassessors.es\/ca\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/\" \/>\n<meta property=\"og:site_name\" content=\"MN Assessors i Gestors\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-14T09:30:00+00:00\" \/>\n<meta name=\"author\" content=\"Enric\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Enric\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mnassessors.es\\\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mnassessors.es\\\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\\\/\"},\"author\":{\"name\":\"Enric\",\"@id\":\"https:\\\/\\\/mnassessors.es\\\/#\\\/schema\\\/person\\\/4a39fbedc9ff666743a08ca204acff5b\"},\"headline\":\"Calendario fiscal del aut\u00f3nomo: qu\u00e9 se presenta cada trimestre\",\"datePublished\":\"2026-07-14T09:30:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mnassessors.es\\\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\\\/\"},\"wordCount\":472,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mnassessors.es\\\/#organization\"},\"articleSection\":[\"Fiscal y contable\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mnassessors.es\\\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mnassessors.es\\\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\\\/\",\"url\":\"https:\\\/\\\/mnassessors.es\\\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\\\/\",\"name\":\"Calendario fiscal del aut\u00f3nomo 2026: modelos y plazos trimestrales\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mnassessors.es\\\/#website\"},\"datePublished\":\"2026-07-14T09:30:00+00:00\",\"description\":\"Qu\u00e9 modelos presenta un aut\u00f3nomo cada trimestre (303, 130, 111, 115), cu\u00e1ndo vencen los plazos y los errores que m\u00e1s recargos generan. Gu\u00eda clara.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mnassessors.es\\\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mnassessors.es\\\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mnassessors.es\\\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/mnassessors.es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Calendario fiscal del aut\u00f3nomo: qu\u00e9 se presenta cada trimestre\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mnassessors.es\\\/#website\",\"url\":\"https:\\\/\\\/mnassessors.es\\\/\",\"name\":\"MN Assessors i Gestors\",\"description\":\"Gestor\u00eda y asesor\u00eda fiscal, contable y laboral en Badalona\",\"publisher\":{\"@id\":\"https:\\\/\\\/mnassessors.es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mnassessors.es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mnassessors.es\\\/#organization\",\"name\":\"MN Assessors i Gestors\",\"url\":\"https:\\\/\\\/mnassessors.es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/mnassessors.es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mnassessors.es\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/cropped-image001.png\",\"contentUrl\":\"https:\\\/\\\/mnassessors.es\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/cropped-image001.png\",\"width\":416,\"height\":154,\"caption\":\"MN Assessors i Gestors\"},\"image\":{\"@id\":\"https:\\\/\\\/mnassessors.es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mnassessors.es\\\/#\\\/schema\\\/person\\\/4a39fbedc9ff666743a08ca204acff5b\",\"name\":\"Enric\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b150d60cb3685a35ae849c2c6b45ac31fc523f5759dff858bb7046c129f8b55c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b150d60cb3685a35ae849c2c6b45ac31fc523f5759dff858bb7046c129f8b55c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b150d60cb3685a35ae849c2c6b45ac31fc523f5759dff858bb7046c129f8b55c?s=96&d=mm&r=g\",\"caption\":\"Enric\"},\"url\":\"https:\\\/\\\/mnassessors.es\\\/ca\\\/author\\\/enric\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Calendario fiscal del aut\u00f3nomo 2026: modelos y plazos trimestrales","description":"Qu\u00e9 modelos presenta un aut\u00f3nomo cada trimestre (303, 130, 111, 115), cu\u00e1ndo vencen los plazos y los errores que m\u00e1s recargos generan. Gu\u00eda clara.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mnassessors.es\/ca\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/","og_locale":"ca_ES","og_type":"article","og_title":"Calendario fiscal del aut\u00f3nomo 2026: modelos y plazos trimestrales","og_description":"Qu\u00e9 modelos presenta un aut\u00f3nomo cada trimestre (303, 130, 111, 115), cu\u00e1ndo vencen los plazos y los errores que m\u00e1s recargos generan. Gu\u00eda clara.","og_url":"https:\/\/mnassessors.es\/ca\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/","og_site_name":"MN Assessors i Gestors","article_published_time":"2026-07-14T09:30:00+00:00","author":"Enric","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"Enric","Temps estimat de lectura":"2 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mnassessors.es\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/#article","isPartOf":{"@id":"https:\/\/mnassessors.es\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/"},"author":{"name":"Enric","@id":"https:\/\/mnassessors.es\/#\/schema\/person\/4a39fbedc9ff666743a08ca204acff5b"},"headline":"Calendario fiscal del aut\u00f3nomo: qu\u00e9 se presenta cada trimestre","datePublished":"2026-07-14T09:30:00+00:00","mainEntityOfPage":{"@id":"https:\/\/mnassessors.es\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/"},"wordCount":472,"commentCount":0,"publisher":{"@id":"https:\/\/mnassessors.es\/#organization"},"articleSection":["Fiscal y contable"],"inLanguage":"ca","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mnassessors.es\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mnassessors.es\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/","url":"https:\/\/mnassessors.es\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/","name":"Calendario fiscal del aut\u00f3nomo 2026: modelos y plazos trimestrales","isPartOf":{"@id":"https:\/\/mnassessors.es\/#website"},"datePublished":"2026-07-14T09:30:00+00:00","description":"Qu\u00e9 modelos presenta un aut\u00f3nomo cada trimestre (303, 130, 111, 115), cu\u00e1ndo vencen los plazos y los errores que m\u00e1s recargos generan. Gu\u00eda clara.","breadcrumb":{"@id":"https:\/\/mnassessors.es\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mnassessors.es\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/mnassessors.es\/calendario-fiscal-del-autonomo-que-se-presenta-cada-trimestre\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/mnassessors.es\/"},{"@type":"ListItem","position":2,"name":"Calendario fiscal del aut\u00f3nomo: qu\u00e9 se presenta cada trimestre"}]},{"@type":"WebSite","@id":"https:\/\/mnassessors.es\/#website","url":"https:\/\/mnassessors.es\/","name":"Perits i Administradors MN","description":"Assessorament administratiu, fiscal, comptable i laboral a Badalona","publisher":{"@id":"https:\/\/mnassessors.es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mnassessors.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/mnassessors.es\/#organization","name":"Perits i Administradors MN","url":"https:\/\/mnassessors.es\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/mnassessors.es\/#\/schema\/logo\/image\/","url":"https:\/\/mnassessors.es\/wp-content\/uploads\/2026\/08\/cropped-image001.png","contentUrl":"https:\/\/mnassessors.es\/wp-content\/uploads\/2026\/08\/cropped-image001.png","width":416,"height":154,"caption":"MN Assessors i Gestors"},"image":{"@id":"https:\/\/mnassessors.es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mnassessors.es\/#\/schema\/person\/4a39fbedc9ff666743a08ca204acff5b","name":"Enric","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/b150d60cb3685a35ae849c2c6b45ac31fc523f5759dff858bb7046c129f8b55c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b150d60cb3685a35ae849c2c6b45ac31fc523f5759dff858bb7046c129f8b55c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b150d60cb3685a35ae849c2c6b45ac31fc523f5759dff858bb7046c129f8b55c?s=96&d=mm&r=g","caption":"Enric"},"url":"https:\/\/mnassessors.es\/ca\/author\/enric\/"}]}},"_links":{"self":[{"href":"https:\/\/mnassessors.es\/ca\/wp-json\/wp\/v2\/posts\/100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnassessors.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnassessors.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnassessors.es\/ca\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mnassessors.es\/ca\/wp-json\/wp\/v2\/comments?post=100"}],"version-history":[{"count":0,"href":"https:\/\/mnassessors.es\/ca\/wp-json\/wp\/v2\/posts\/100\/revisions"}],"wp:attachment":[{"href":"https:\/\/mnassessors.es\/ca\/wp-json\/wp\/v2\/media?parent=100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnassessors.es\/ca\/wp-json\/wp\/v2\/categories?post=100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnassessors.es\/ca\/wp-json\/wp\/v2\/tags?post=100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}