¿Se puede facturar sin ser autónomo?

facturar-sin-estar-dado-alta-autonomo1

En este post, daremos respuesta a la pregunta de si es posible emitir facturas sin necesidad de darse de alta en el régimen especial de trabajadores autónomos (RETA), cuestión muy planteada entre los muchos emprendedores que quieren realizar una actividad económica o profesional.

Nuestra respuesta es que se puede emitir facturas sin darse de alta como autónomo, pero siempre y cuando se cumplan los siguientes requisitos:

  • Que la actividad económica sea esporádica, es decir “no habitual”, y para ello el Tribunal Supremo establece la habitualidad en la percepción de unos ingresos superiores al “salario mínimo interprofesional”:
Salario Mínimo Interprofesional (SMI) 2016

Diario

Mensual Anual
21,84 € 655,20 €

9.172,80 €

Cabe destacar, que si se emiten facturas con cierta periodicidad (cada semana, cada 15 días…), la Seguridad Social puede interpretar que existe “habitualidad en la actividad” aunque no se supere el límite establecido de ingresos, y por lo tanto procedería a dar de alta de oficio a la persona física en el régimen especial de autónomos.

  • Que la actividad económica no sea el sustento principal del emprendedor, es decir, que la persona obtenga sus ingresos principales a través del trabajo por cuenta ajena (contrato de trabajo), y que la actividad económica sea, por lo tanto, una fuente de ingresos adicionales.

Si se cumplen ambos requisitos, sería posible emitir facturas sin necesidad de abonar la cuota mensual de autónomos, aunque no eximiría al emprendedor de darse de alta en Hacienda (modelo 037).

Obligaciones con Hacienda:

Cuando emitimos una factura estamos obligados a declarar los impuestos que se devengan, principalmente IVA e IRPF, y presentar trimestralmente y anualmente los modelos tributarios como cualquier otro autónomo, no hacerlo supondría incurrir en un delito.

Es importante destacar, que, si el emprendedor cursa el alta, emite la factura y no se prevé nuevamente ejercer la actividad, éste deberá darse de baja en Hacienda, ya que la obligación de presentar los modelos tributarios no cesa hasta que no se comunica la baja. Independientemente de que no haya actividad, se debe comunicar a la Administración o ésta sancionará por la no presentación de los impuestos periódicos.

Una vez se comunique la baja de la actividad económica es importante recordar, que la obligación de presentar los resúmenes anuales sigue siendo obligatoria.

Consideraciones:

– El subsidio por desempleo es incompatible con el trabajo por cuenta propia, por lo tanto, aunque cumplas con los requisitos anteriormente mencionados, debes informar a la Oficina de Empleo de la realización de tal actividad, para que suspenda momentariamente la prestación por desempleo. Posteriormente a la finalización de la actividad económica esporádica, se podrá reanudar la prestación. En un próximo post profundizaremos sobre el tema de cómo compatibilizar la prestación por desempleo con el trabajo por cuenta propia (autónomo).

– Si no cumples los requisitos anteriormente mencionados y facturas sin darte de alta en el RETA, te arriesgas a una sanción por parte de la Seguridad Social que conlleva al pago de todas las cuotas ordinarias no abonadas (en este caso no se aplicaría la tarifa plana de la cuota de autónomo), más un recargo del 20 % y los intereses de demora que se hayan devengado.

– Aunque tu actividad te genere pérdidas, si se realiza de forma habitual, tendrás que darte de alta como autónomo.

Conclusión:

Con la información expuesta en este post, ya es posible analizar la situación personal de cada uno y saber si es necesario o no, darse de alta como autónomo. En Asesoría Siro siempre os asesoraremos para que no incurráis en ninguna irregularidad que pueda derivar en una sanción.

Para todos aquellos que hayáis decidido daros de alta como autónomos, estar atentos al próximo post, ya que hablaremos sobre la tarifa plana de la cuota de autónomo; actual incentivo que el gobierno ofrece para animar al emprendimiento y de la que ya se han beneficiado casi 1.000.000 de nuevos emprendedores.

Acerca de Laura Sillo Rodríguez

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    First of all I’d like to thank John Collins for his direct ‘Penis Enlargement Bible’
    I saw many manhood exercisers posting that it requires them around two or year to receive their desired penis size. But since I need to marry my girlfriend in only 6 months and with 5 inches dick I know so I discount Penis exercise at 33, I can not satisfy my future wife.
    Within only 3 weeks I gain 2.5 inches and today I’m having 7.5 inches dick and also have great control on my ejaculation.
    There are men and women that you see are currently living happily in their life but the majority of these individuals are unhappy with their penis size and they keep on searching to get a larger penis. As this is the very sensitive topic that’s why you feel that you are the only person who having little (less than average 6 inches) penis.
    I created this because I was in your boots, the way to get a bigger penis manual. https://www.howtogrowyourpenis2014.com It never grows although I always feel my penis will expand through Puberty or it develops but not much. That is why surgery is not the choice for feel since I am living on budget. Secondly, forums and discussion boards are full of reviews about penis enlargement pills that is the reason why these are quite risky to try.
    I began my research about how to make your penis bigger when I find people reported that they found 2 inches growth in their manhood. During my study I found many exercises several are good for starting level and some are little bit more advanced exercises. For treating erectile dysfunction, premature ejaculation and manhood 8, largely exercises that are advanced are. Thankfully I wasn’t suffering from such problems. I decided to begin working to enlarge my manhood.
    You believe it or not my manhood increases 1.6 inches in only 3 weeks.
    Yes, at the time of start exercises my penis was barely 5 inches but now it’s about 6.8 inches.
    See how I get response and I decided to place this guide on the internet, since these results are significant that is reason. Allow me to inform you penis enlargement exercise is considered for penis enlargement you don’t need equipments that are expensive to begin.
    I made this to make your penis larger guide in way. From the beginning I will say just how you can measure your penis properly I will inform you the way it is possible to stay secure. Then I shall give you three penis enlargement exercises that are distinct and I shall share my workout routine.
    The Way to Measure Your Penis:
    Flaccid Length:
    Stand straight and stretch your manhood in front of you (it’s important to don’t stretch it) with your one hand and put measuring tape at the side of your penis with the flip side. Mark inches or centimeter of your penis down and also write down in piece of paper.
    Erect Length:
    Length is the most important because most guys are interested in gaining length. To quantify your vertical length you first have to gain 100% erection (without seeing P0RN video). Then put measuring tape and indicate inches or centimeter down. It’s important to utilize measuring unit during your progress.
    Erect Girth:
    Flaccid Girth:
    Because men have flaccid girth since girth is measured by them from position girth is embarrassing. By measuring it in the centre 16, again the best way to measure your girth is. Stand straight extend your penis with one hand and then use hand to place measuring tape around the penis in the middle of shaft. Mark the dimension and write it down .
    Few Things To Remember When To Begin Your Own Penis Exercise:
    It is important for you to remember few things before you begin performing penis enlargement exercises.
    Lubrication:
    Public Hair:
    It is important to cut off public hair before starting penis exercises. This is because hair can lead to irritation throughout exercises. Your penis will make look larger by cutting off hairs.
    Warming Up:
    To begin the heating exercise make it moist with water and you have to acquire large cloth or towel. Remove the excess water out of towel by wiring out it. Wrap the fabric around your shaft and testicles. Hold it then remove the cloth and repeat this progress for 2 more minutes. Then dry off your penis and testicles and you must do this process.
    Warming Down:
    Slimming down is important to reduce the risk of injury. Since all you need to do is to massage your penis slimming down exercise doesn’t take a lot of time. Some manhood exercisers also utilize heating up exercise to heat down manhood.
    Penis Enlargement Exercise:
    Now there are not many penis enlargement programs available that provide legitimate and genuine way to improve penis size and one of program is John Collin’s Penis Enlargement Bible that will show you technique.
    Unfortunately, a lot of marketers jump into enlargement market just to sell their copies that are imitation and make few dollars. These penis workout plans are only work as these are created by people people who don’t know anything about 27, plus they provide no advantage.
    That is why we did our research, download few programs and we conclude that there are just three penis exercises which are helpful. The rest of the exercises are either ineffective or are just a different variant of these 3 exercises.
    Let us have a look on these exercises:
    PC Muscle Exercise / Kegel Exercise:
    How to Do it?
    Your PC muscle is being found by the very first step of PC muscle exercise. For beginner it’s little bit difficult to find this PC muscle since this muscle is located in between anus and scrotum.
    To locate this PC muscle you have to go to bathroom and start urinating. Attempt to stop urinating is your PC muscle. Another way to find PC muscle move your penis right and left and is getting erection. Is PC muscle.
    PC Muscle Exercise 1 — Relaxation and Contraction:
    Experts never put some limitation for relaxation and contraction but as per our research we find 24 is the number which everybody must focus on. At starting you have to attempt doing 24 contractions and relaxations and break it for minutes and begin doing until 5 sets of them. You have to start from 16 and gradually build it when it’s too much for you then.
    PC Muscle Exercise 2 — Contraction and Breathing:
    As we see contraction and relaxation in this practice and in part you need to join contraction with your breathing. To start this off workout make sure you breathe in and out easily and you should first relax.
    Start hammering your PC muscle slowly and slowly until you reach the deepest stage and you believe you can’t go any further than that. Begin holding your breath and count till 20. Start releasing your PC muscle, once you count till 20. Try to hold for more than 20 minutes and concentrate till attaining one minute.
    PC Muscle Exercise 3 — Climb the Hill:
    This is the exercise that will increase endurance. Hold it for 5 seconds and you need to start off by holding PC muscle gently then your next contraction ought to be harder than the preceding one.
    When you reach your contraction of PC muscle grip it and then restart from the beginning.
    PC Muscle Exercise 4 — Tidal Wave:
    Tidal wave is little different from other exercises since you have to begin from light contraction but rather than releasing it you’ve got to increase its intensity slowly. Where you believe you can’t contract this should move 3 to 4 minutes a stretch and hold the contraction.
    The great thing about these PC muscle exercises would be they can be performed by you everywhere and these doesn’t need to lubricate your penis as well.
    Penis Stretching Exercise:
    Exercise is stretching. This is great exercise because it increases penis length. It is important to comprehend penis girth is affected by penis stretching exercise.
    Before performing this exercise be sure to apply lubrication. Because pain and skin irritation can be caused by any error, perform this exercise with care.
    In our own research we discovered that there are two variations of penis stretching exercise which are effective. These two variations are:
    Twirl Method:
    In this method you need to create ‘OK’ sign with your left hand’s forefinger and thumb and maintain the top of penis (just under the penis glans). Now, begin moving your penis in upward, left, right and down position gently and slowly. Now rotate your manhood 5 occasions in clockwise direction and 5 times in anti-clockwise direction.
    Pull and Slap Method:
    This is little bit different compared to twirl method. In this method create ‘OK’ sign together with your left hand forefinger and thumb and hold the top of penis (only below penis glans). After transferring your manhood left, upward and down posture wait for 20 seconds and then smack your manhood to leg 15 times and your hand 15 days.
    Twirl and Slap Method:
    Wet Jelqing:
    This exercise can also be known as ‘Wet Milking’ since you need to apply lubricant on your penis. If your manhood dries out in between the exercise apply the lubricant and you have to stop the exercise.
    To execute wet jelqing you have to make ‘OK’ sign with your left hand forefinger and thumb and hold it in the bottom of the manhood then use your right hand to bring your penis forwards and maintain your left palm facing in external direction (facing outside the body). Transfer your hand from bottom to top of their manhood but do not slide it.
    It’s crucial to execute wet jelqing with 50-70% erection. If you get 100% erection for doing this workout few minutes to bring your manhood again erection stop. It also possible that you will get urge it is better to maintain it for better outcomes.
    Dry Jelqing:
    Warm up — 5 minutes
    Penis Stretches — 5 minutes
    Standard Jelq — 10 moments
    Warm down — 5 minutes
    Penis Enlargement Exercise Routine:
    Within Penis Enlargement Bible, John Collins will show simple 2-step method that will create appropriate atmosphere for penis growth to you and should you keep on performing these 3 exercises you will see your penis gain 1-2 inches in just 20-30 days.

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