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Ley de Emprendedores: Ventajas para autónomos y pequeñas empresas


Hasta finales 2013 las empresas deben liquidar trimestralmente el IVA de las facturas aunque no las hayan cobrado. A partir del 1 de enero de 2014 se podrá posponer dicha liquidación al momento en que la factura sea efectivamente cobrada.

Licencia exprés ampliada para negocios de hasta 500m2

Antes se limitaba a negocios con una superficie de hasta 300 metros cuadrados, ahora queda ampliada hasta 500.

Deducciones fiscales para business angels.

Con la intención de apoyar a las pequeñas empresas en etapas iniciales, los pequeños inversores obtendrán una deducción en la cuota anual del IRPF. Además, si al desinvertir en la empresa destinan los beneficios a invertir en una nueva compañía, su ganancia patrimonial podrá declararse exenta. Esta medida de apoyo a la inversión se suma a la iniciativa del ICO de crear un fondo público de inversión en entidades de capital riesgo.

Residencia para emprendedores extranjeros

Como ya sucede en Canadá, Reino Unido o Chile, se ha aprobado el visado de emprendedores que es una autorización especial de residencia y permanencia durante un periodo mínimo de un año para extranjeros que inicien una actividad empresarial en nuestro país.

Emprendedor de responsabilidad limitada.

Con la nueva ley, las deudas no afectarán al patrimonio personal del autonómo, excepto el vehículo que si será embargable. Así, el pequeño empresario nunca perderá su casa siempre el valor de la misma no superen los 300.000 euros. De este modo, su responsabilidad se asimila a la de una Sociedad Limitada.

Segunda oportunidad para autónomos

Con el nuevo Estatuto del Trabajador Autónomo, se amplía hasta en dos años el plazo para asumir las deudas en caso de que se enfrente a un posible embargo. Se trata de establecer una vía para renegociar la deuda con más ventajas que con el concurso de acreedores.

La nueva Sociedad Limitada de Formación Sucesiva no aporta ninguna ventaja

Muy similar a la Sociedad Limitada, no aporta ninguna ventaja ya que los gastos de registro serán los de siempre. Además lo complica con nuevas restricciones a las restribuciones de los socios.

Cómo constituir nuestra nueva empresa

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