{"id":114,"date":"2014-09-22T12:59:00","date_gmt":"2014-09-22T12:59:00","guid":{"rendered":"http:\/\/foodtruckya.com\/blog\/?p=114"},"modified":"2024-12-16T09:00:45","modified_gmt":"2024-12-16T08:00:45","slug":"normativa-fiscal-para-montar-un-foodtruck","status":"publish","type":"post","link":"https:\/\/foodtruckya.com\/magazine\/articulos\/normativa-fiscal-para-montar-un-foodtruck\/","title":{"rendered":"Normativa para food trucks"},"content":{"rendered":"
\n
\"Normativa
Photo<\/a> by Bruno Covas<\/a> \"\"<\/a><\/small><\/figcaption><\/figure><\/div>\n\n\n

Un food truck al fin y al cabo, no deja de ser una empresa sobre ruedas y como tal hay que tratarla. Por tanto, como en cualquier otra empresa se debe conocer la normativa para food trucks que le aplica. En este caso nos centraremos en la normativa fiscal.<\/p>\n\n\n\n

Desde Foodtruckya<\/a><\/em><\/strong>, recomendamos contactar con una asesor\u00eda especializada<\/a><\/em><\/strong>, pero podemos darte unas peque\u00f1as pinceladas de las obligaciones fiscales a las que est\u00e1s sometido :<\/p>\n\n\n\n

 OBLIGACIONES FISCALES<\/strong><\/span><\/p>\n\n\n\n

1)<\/strong> MODELO 036<\/span><\/strong><\/p>\n\n\n\n

Rellenar el modelo 036 y presentarlo en tu delegaci\u00f3n provincial de la Agencia Tributaria. Puedes buscar la tuya en este enlace<\/span><\/a> <\/span>o tambi\u00e9n puedes presentarlo v\u00eda telem\u00e1tica<\/span><\/a>.<\/span><\/p>\n\n\n\n

En el modelo 036 debes indicar la actividad econ\u00f3mica en la que te vas a encuadrar mediante la selecci\u00f3n de un ep\u00edgrafe. La inclusi\u00f3n en uno u otro determina si la actividad que se va a desarrollar es empresarial o profesional y si est\u00e1 sujeta o exenta de IVA.<\/p>\n\n\n\n

El ep\u00edgrafe que desde Foodtruckya creemos es el adecuado para los foodtrucks es el 663.1 (Comercio al por menor fuera de un establecimiento comercial permanente de productos alimenticios, incluso bebidas y helados). De todas maneras, nos consta que algunos foodtrucks est\u00e1n dados de alta en otros ep\u00edgrafes como:<\/p>\n\n\n\n

* 674 .1 Servicios especiales de restaurante, cafeter\u00eda, y caf\u00e9-bar. Servicio en veh\u00edculos de tracci\u00f3n mec\u00e1nica<\/p>\n\n\n\n

* 982.4 T\u00f3mbolas, espect\u00e1culos y juegos, as\u00ed como comercio al por menor y servicios de restauraci\u00f3n, propios de ferias y verbenas, organizaci\u00f3n y celebraci\u00f3n de apuestas deportivas, loter\u00edas y otros juegos. Otras atracciones, comercio al por menor y servicios de restauraci\u00f3n propios de ferias y verbenas, fuera de establecimiento permanente.<\/p>\n\n\n\n

Recomendamos explicar en detalle tu actividad en la agencia tributaria para que puedan guiarte y si ponen cara de no saber de lo que est\u00e1s hablando o te hacen sentir como un extraterrestre no te frustres y date de alta en el ep\u00edgrafe 663.1.<\/p>\n\n\n\n

2)<\/strong> DECLARACIONES TRIMESTRALES DE IVA<\/strong><\/span><\/p>\n\n\n\n

Hacer declaraciones trimestrales de IVA.<\/p>\n\n\n\n

Lo primero saber que los foodtrucks est\u00e1n sujetos al R\u00e9gimen general de IVA. Los tipos de IVA que se pueden aplicar son: IVA General: 21%, IVA Reducido: 10% , IVA Superreducido: 4%. El que se aplica en hosteler\u00eda es el 10%. No obstante puedes ver en este link<\/span><\/a> el tipo de IVA seg\u00fan producto que vendas.<\/p>\n\n\n\n

Se debe calcular y en su caso ingresar trimestralmente o mensualmente la diferencia entre el IVA devengado (el repercutido a clientes), y el IVA soportado deducible (el que repercuten los proveedores).<\/p>\n\n\n

\n
\"\"<\/figure><\/div>\n\n\n

3) <\/strong> LLEVAR LA CONTABILIDAD <\/strong><\/span><\/p>\n\n\n\n

La contabilidad que exige la Agencia Tributaria a los empresarios y profesionales aut\u00f3nomos es el r\u00e9gimen de estimaci\u00f3n directa simplificada o normal . Si no ingresas m\u00e1s de 600.00\u20ac anuales y no eres una sociedad mercantil puedes elegir el tipo de contabilidad a seguir pero si ingresas m\u00e1s est\u00e1s obligado a llevar la contabilidad normal siguiendo el Plan General de Contabilidad. Si puedes elegir y al menos al principio, desde Foodtruckya, recomendamos el r\u00e9gimen de estimaci\u00f3n directa simplificada por el mero hecho de que el coste de la asesor\u00eda suele ser menor.<\/p>\n\n\n\n

Puedes ver toda la informaci\u00f3n sobre la contabilidad del aut\u00f3nomo aqu\u00ed<\/span> <\/a>. La contabilidad adem\u00e1s de obligatoria, es imprescindible para saber en todo momento lo que hemos ingresado por nuestra actividad, lo que hemos gastado, lo que nos deben y lo que debemos.<\/p>\n\n\n\n

 4) <\/strong> PAGAR EL IRPF<\/strong><\/span><\/p>\n\n\n\n

Por supuesto, tenemos que estar al d\u00eda en cuanto a las retenciones del IRPF (Impuesto sobre la Renta de Personas F\u00edsicas), que no es otra cosa, que pagos adelantados a cuenta a Hacienda, en funci\u00f3n de los resultados esperados en la Declaraci\u00f3n de la Renta.<\/p>\n\n\n\n

Si no conoces en profundidad en qu\u00e9 consiste exactamente, aqu\u00ed puedes ampliar informaci\u00f3n<\/span><\/a>, sobre tipos de retenciones a aplicar, modelos a presentar, etc.<\/p>\n\n\n\n

Si quieres saber m\u00e1s. sobre \u00bfqu\u00e9 aut\u00f3nomos deben presentar la Declaraci\u00f3n de la Renta? o \u00bfcu\u00e1nto paga de IRPF un aut\u00f3nomo? o visita el siguiente enlace<\/span><\/a>.<\/span><\/p>\n\n\n\n

Las retenciones del IRPF a practicar por los profesionales aut\u00f3nomos, sufren una peque\u00f1a variaci\u00f3n, con la entrada en vigor de Reforma fiscal 2014; inf\u00f3rmate mejor<\/span><\/a> sobre ello.<\/p>\n\n\n\n

Lamentablemente, en muchos casos, los emprendedores o empresarios, se vuelcan en la marca y en las ventas, pero dejan de lado puntos muy importantes, como son llevar la contabilidad de manera eficiente o estar al d\u00eda de las obligaciones y tramitaciones.<\/p>\n\n\n\n

Recuerda que en la mayor\u00eda de las ocasiones, trabajando y facturando lo mismo, la diferencia entre un foodtruck que sale adelante, con beneficios y otro que tiene que bajar la persiana, est\u00e1 en c\u00f3mo se gestiona la empresa en cuanto a contabilidad, ingresos, gastos, impuestos, n\u00f3minas, etc.<\/p>\n\n\n\n

Resumiendo la normativa fiscal para food trucks:<\/p>\n\n\n\n

* Un foodtruck es una empresa<\/span><\/strong><\/p>\n\n\n\n

* Tus obligaciones fiscales son<\/span><\/strong>:<\/p>\n\n\n\n

a) Presentar modelo 036.<\/p>\n\n\n\n

b) Realizar declaraciones trimestrales de IVA.<\/p>\n\n\n\n

c) Llevar la contabilidad.<\/p>\n\n\n\n

d) Pagar el IRPF correspondiente.<\/p>\n\n\n\n

Confiamos en que este post sobre normativa para food trucks, os sea de utilidad<\/p>\n\n\n\n

Cuenta con profesionales<\/a><\/em><\/span><\/strong> que te ayuden con tu negocio de food truck <\/p>\n\n\n\n

 <\/p>\n\n\n\n

\n\n\n\n
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visita foodtruckya<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Un food truck al fin y al cabo, no deja de ser una empresa sobre ruedas y como tal hay que tratarla. Por tanto, como en cualquier otra empresa se…<\/p>\n","protected":false},"author":1,"featured_media":6330,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[319,320,598,597,323],"powerkit_post_featured":[],"yoast_head":"\nNORMATIVA PARA FOODTRUCKS<\/title>\n<meta name=\"description\" content=\"Debes conocer la normativa para food trucks. 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