{"id":11917,"date":"2024-02-16T19:37:05","date_gmt":"2024-02-16T18:37:05","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=11917"},"modified":"2024-02-18T18:44:21","modified_gmt":"2024-02-18T17:44:21","slug":"les-retencions-per-irpf-s-ajusten-a-l-increment-del-salari-minim-interprofessional-per-a-2024","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/les-retencions-per-irpf-s-ajusten-a-l-increment-del-salari-minim-interprofessional-per-a-2024\/","title":{"rendered":"Les retencions per IRPF s&#8217;ajusten a l&#8217;increment del salari m\u00ednim interprofessional per a 2024"},"content":{"rendered":"<h5>A conseq\u00fc\u00e8ncia de l&#8217;elevaci\u00f3 de la quantia del salari m\u00ednim interprofessional (SMI) a 15.876 \u20ac anuals, s&#8217;ha modificat el reglament de IRPF en mat\u00e8ria de retencions i ingressos a compte.<\/h5>\n<hr \/>\n<p>El BOE del dia 7 de febrer ha publicat el <span style=\"color: #ff0000;\"><em><a style=\"color: #ff0000;\" href=\"https:\/\/www.boe.es\/boe\/dias\/2024\/02\/07\/pdfs\/BOE-A-2024-2249.pdf\">Reial decret 142\/2024, de 6 de febrer,<\/a><\/em><\/span>\u00a0 amb <strong>efectes a partir del 8 de febrer<\/strong>, que ha modificat el Reglament de l&#8217;IRPF\u00a0 en mat\u00e8ria de retencions i ingressos a compte\u00a0per evitar que els contribuents que cobrin l&#8217;SMI suportin retenci\u00f3 o ingr\u00e9s a compte. Tamb\u00e9 s&#8217;eleva la quantia de la reducci\u00f3 per obtenci\u00f3 de rendiments del treball amb la finalitat d&#8217;evitar que la rebaixa en la quantia de la retenci\u00f3 es pugui convertir en una quota diferencial m\u00e9s gran en la declaraci\u00f3 anual en cas d&#8217;estar obligat a la seva presentaci\u00f3.<\/p>\n<h3><strong>1. L\u00edmit quantitatiu excloent de l&#8217;obligaci\u00f3 de retenir<\/strong><\/h3>\n<p>No es practicar\u00e0 retenci\u00f3 sobre els rendiments del treball la quantia dels quals no superi l&#8217;import anual establert en el quadre seg\u00fcent en funci\u00f3 del nombre de fills i altres descendents i de la situaci\u00f3 del contribuent:<\/p>\n<table>\n<thead>\n<tr>\n<th rowspan=\"2\"><strong>Situaci\u00f3 del contribuent<\/strong><\/th>\n<th colspan=\"3\"><strong>Nombre de fills i altres descendents<\/strong><\/th>\n<\/tr>\n<tr>\n<th><strong>0<\/strong><\/p>\n<p><strong>&#8211;<\/strong><\/p>\n<p><strong>Euros<\/strong><\/th>\n<th><strong>1<\/strong><\/p>\n<p><strong>&#8211;<\/strong><\/p>\n<p><strong>Euros<\/strong><\/th>\n<th><strong>2 o m\u00e9s<\/strong><\/p>\n<p><strong>&#8211;<\/strong><\/p>\n<p><strong>Euros<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1a Contribuent solter, vidu, divorciat o separat legalment<\/td>\n<td>&#8211;<\/td>\n<td>17.644 (abans 17.270)<\/td>\n<td>18.694 (abans 18.617)<\/td>\n<\/tr>\n<tr>\n<td>2a Contribuent el c\u00f2njuge del qual no obtingui rendes superiors a 1.500 euros anuals, excloses les exemptes<\/td>\n<td>17.197 (abans 16.696)<\/td>\n<td>18.130 (abans 17.894)<\/td>\n<td>19.262 (abans 19.241)<\/td>\n<\/tr>\n<tr>\n<td>3a Altres situacions<\/td>\n<td>15.876 (abans 15.000)<\/td>\n<td>16.342 (abans 15.599)<\/td>\n<td>16.867 (abans 16.272)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Altres situacions, inclou les seg\u00fcents:<\/p>\n<ul>\n<li>a) El contribuent casat, i no separat legalment, el c\u00f2njuge del qual obtingui rendes superiors a 1.500 euros, excloses les exemptes.<\/li>\n<li>b) El contribuent solter, vidu, divorciat o separat legalment, sense descendents o amb descendents a c\u00e0rrec seu, quan, en aquest \u00faltim cas, no tingui dret a la reducci\u00f3 establerta en conviure amb el pare o la mare d&#8217;algun dels fills que formin part de la unitat familiar.<\/li>\n<li>c) Els contribuents que no manifestin estar en cap de les situacions 1a i 2a anteriors.<\/li>\n<\/ul>\n<h3><strong>2. Reducci\u00f3 per obtenci\u00f3 de rendiments del treball<\/strong><\/h3>\n<p>L<strong>a quantia total de les retribucions de treball, diner\u00e0ries i en esp\u00e8cie es minorar\u00e0, quan el rendiment net del treball fos inferior a 19.747,5 euros, en les seg\u00fcents quanties<\/strong>:<\/p>\n<ol>\n<li>Si el rendiment net del treball \u00e9s igual o inferior a 14.852 euros: 7.302 euros anuals.<\/li>\n<li>Si el rendiment net del treball \u00e9s superior a 14.852 euros i igual o inferior a 17.673,52 euros: 7.302 euros menys el resultat de multiplicar per 1,75 la difer\u00e8ncia entre el rendiment del treball i 14.852 euros anuals.<\/li>\n<li>Si el rendiment net del treball \u00e9s superior a 17.673,52 euros i inferior a 19.747,5 euros: 2.364,34 euros menys el resultat de multiplicar per 1,14 la difer\u00e8ncia entre el rendiment del treball i 17.673,52 euros anuals.<\/li>\n<\/ol>\n<p>Per al c\u00f2mput d&#8217;aquesta reducci\u00f3 el pagador ha de tenir en compte, exclusivament, la quantia del rendiment net del treball resultant de les minoracions previstes en els par\u00e0grafs a) i b) de l&#8217;apartat 1, sense que aquesta reducci\u00f3 pugui ser superior a la quantia d&#8217;aquest rendiment net.<\/p>\n<h3><strong>3. R\u00e8gim transitori. Entrada en vigor dels nous imports de retenci\u00f3 i ingr\u00e9s a compte en el per\u00edode impositiu 2024<\/strong><\/h3>\n<ol>\n<li><strong>Rendiments del treball satisfets amb anterioritat al 8 de febrer de 2024<\/strong>: S&#8217;aplicar\u00e0 els l\u00edmits i reduccions que estaven en vigor anteriorment, des del 31 de desembre de 2023.<\/li>\n<li><strong>Rendiments del treball satisfets a partir del 8 de febrer de 2024<\/strong>: S&#8217;aplicar\u00e0 els nous l\u00edmits i reduccions que resulten de la disposici\u00f3 que estem comentant i es regularitza, si escau, el tipus de retenci\u00f3 o ingr\u00e9s a compte en els primers rendiments del treball que se satisfacin o abonin a partir d&#8217;aquesta data. No obstant aix\u00f2, a opci\u00f3 del pagador, es podr\u00e0 fer en els primers rendiments del treball que se satisfacin o abonin a partir del mes de mar\u00e7, i en aquest cas el tipus de retenci\u00f3 o ingr\u00e9s a compte a practicar sobre els rendiments del treball satisfets amb anterioritat a aquesta data es determinar\u00e0 prenent en consideraci\u00f3 el que es disposa en el punt 1 d&#8217;aquest apartat,<\/li>\n<\/ol>\n<h3>M\u00e9s informaci\u00f3<\/h3>\n<p>La Ag\u00e8ncia Tribut\u00e0ria ha publicar una nota informativa a la qual es podr\u00e0 accedir <span style=\"color: #ff0000;\"><em><a style=\"color: #ff0000;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/static_files\/Sede\/Programas_ayuda\/Retenciones\/2024\/Nota_informativa_Retenciones_2024_8_feb_en_adelante.pdf\">clicant aqu\u00ed<\/a><\/em><\/span>.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-2895\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/RM-Ampliacio-Dependencies-300x168.jpg\" alt=\"\" width=\"300\" height=\"168\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/RM-Ampliacio-Dependencies-300x168.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/RM-Ampliacio-Dependencies-600x337.jpg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/RM-Ampliacio-Dependencies.jpg 752w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3><span style=\"color: #3366ff;\"><em>Som assessors fiscals i laborals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.\u00a0<\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>A conseq\u00fc\u00e8ncia de l&#8217;elevaci\u00f3 de la quantia del salari m\u00ednim interprofessional (SMI) a 15.876 \u20ac anuals, s&#8217;ha modificat el reglament de IRPF en mat\u00e8ria de retencions i ingressos a compte. El BOE del dia 7 de febrer ha publicat el Reial decret 142\/2024, de 6 de febrer,\u00a0 amb efectes a partir del 8 de febrer, [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":3325,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,11],"tags":[2763,2764,2762],"class_list":["post-11917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-laboral","tag-canvi-retencions-febrer","tag-noves-retencions-smi","tag-retencions-salari-minim"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Les retencions per IRPF s&#039;ajusten a l&#039;increment del salari m\u00ednim interprofessional per a 2024 | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/les-retencions-per-irpf-s-ajusten-a-l-increment-del-salari-minim-interprofessional-per-a-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les retencions per IRPF s&#039;ajusten a l&#039;increment del salari m\u00ednim interprofessional per a 2024 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"A conseq\u00fc\u00e8ncia de l&#8217;elevaci\u00f3 de la quantia del salari m\u00ednim interprofessional (SMI) a 15.876 \u20ac anuals, s&#8217;ha modificat el reglament de IRPF en mat\u00e8ria de retencions i ingressos a compte. 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