{"id":18894,"date":"2026-02-06T12:48:23","date_gmt":"2026-02-06T11:48:23","guid":{"rendered":"https:\/\/www.gestingral.com\/que-quiere-decir-ser-un-autonomo-por-modulos-o-por-estimacion-directa\/"},"modified":"2026-02-06T12:48:23","modified_gmt":"2026-02-06T11:48:23","slug":"que-quiere-decir-ser-un-autonomo-por-modulos-o-por-estimacion-directa","status":"publish","type":"post","link":"https:\/\/www.gestingral.com\/es\/que-quiere-decir-ser-un-autonomo-por-modulos-o-por-estimacion-directa\/","title":{"rendered":"\u00bfQu\u00e9 quiere decir ser un aut\u00f3nomo por m\u00f3dulos o por estimaci\u00f3n directa?"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:20px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p><strong><u>Estimaci\u00f3n directa<\/u><\/strong><\/p>\n<ul>\n<li>Pagas impuestos seg\u00fan lo que realmente te queda de beneficio.<\/li>\n<li>Beneficio = ingresos \u2013 gastos deducibles\n<ul>\n<li>Debes llevar registros de ingresos y gastos (y facturas).<\/li>\n<li>Si un trimestre va mal (poco beneficio), pagas menos.<\/li>\n<li>Es el m\u00e9todo m\u00e1s habitual hoy en d\u00eda.<\/li>\n<\/ul>\n<\/li>\n<li>Dentro de estimaci\u00f3n directa hay dos variantes:\n<ul>\n<li>Simplificada (la m\u00e1s com\u00fan): para la mayor\u00eda de aut\u00f3nomos.<\/li>\n<li>Normal: m\u00e1s exigente, por vol\u00famenes m\u00e1s altos o casos concretos.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>Ejemplo: Servicios, comercio online, freelance, agencias y estudios (publicidad, programaci\u00f3n).  <\/em><\/p>\n<p><strong><u>Estimaci\u00f3n objetiva (m\u00f3dulos)<\/u><\/strong><\/p>\n<p>Pagas seg\u00fan unos par\u00e1metros fijos (\u00abm\u00f3dulos\u00bb) de tu negocio.<\/p>\n<p>Ejemplos de m\u00f3dulos t\u00edpicos (depende de la actividad):<\/p>\n<ul>\n<li>metros del local<\/li>\n<li>n\u00famero de trabajadores<\/li>\n<li>potencia el\u00e9ctrica<\/li>\n<li>n\u00famero de veh\u00edculos, tablas, etc.<\/li>\n<\/ul>\n<p>A partir de ello, Hacienda calcula un beneficio \u00abte\u00f3rico\u00bb y t\u00fa pagas IRPF en base al mismo.<\/p>\n<ul>\n<li>Puedes tener un a\u00f1o malo, que te quede poco o nada beneficio y se pagar\u00e1 igual (porque el c\u00e1lculo es fijo).<\/li>\n<li>Si tienes un a\u00f1o muy bueno, puede ser que te salga a cuenta porque los pagos no suben tanto como si estuvieran calculados por el beneficio real.<\/li>\n<li>No todo el mundo puede estar en m\u00f3dulos: s\u00f3lo algunas actividades y si cumples l\u00edmites y requisitos.<\/li>\n<\/ul>\n<p><em>Ejemplo: Bares, cafeter\u00edas, taxis, transportistas, tiendas de barrio, hornos y pasteler\u00edas, actividades de construcci\u00f3n y reformas, venta ambulante.<\/em><\/p>\n<p><strong><u>Estimaci\u00f3n objetiva (m\u00f3dulos)<\/u><\/strong><\/p>\n<ul>\n<li>Pagas seg\u00fan unos par\u00e1metros fijos (\u00abm\u00f3dulos\u00bb) de tu negocio.<\/li>\n<li>Ejemplos de m\u00f3dulos t\u00edpicos (depende de la actividad):\n<ul>\n<li>metros del local<\/li>\n<li>n\u00famero de trabajadores<\/li>\n<li>potencia el\u00e9ctrica<\/li>\n<li>n\u00famero de veh\u00edculos, tablas, etc.<\/li>\n<\/ul>\n<\/li>\n<li>A partir de ello, Hacienda calcula un beneficio \u00abte\u00f3rico\u00bb y t\u00fa pagas IRPF en base al mismo.\n<ul>\n<li>Puedes tener un a\u00f1o malo, que te quede poco o nada beneficio y se pagar\u00e1 igual (porque el c\u00e1lculo es fijo).<\/li>\n<li>Si tienes un a\u00f1o muy bueno, puede ser que te salga a cuenta porque los pagos no suben tanto como si estuvieran calculados por el beneficio real.<\/li>\n<li>No todo el mundo puede estar en m\u00f3dulos: s\u00f3lo algunas actividades y si cumples l\u00edmites y requisitos.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>Ejemplo: Bares, cafeter\u00edas, taxis, transportistas, tiendas de barrio, hornos y pasteler\u00edas, actividades de construcci\u00f3n y reformas, venta ambulante.<\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[882],"tags":[],"class_list":["post-18894","post","type-post","status-publish","format-standard","hentry","category-preguntas-frecuentes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfQu\u00e9 quiere decir ser un aut\u00f3nomo por m\u00f3dulos o por estimaci\u00f3n directa? &#8226; Serveis d&#039;assessoria i gestoria.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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