{"id":14020,"date":"2025-08-06T18:13:10","date_gmt":"2025-08-06T16:13:10","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14020"},"modified":"2025-08-06T18:13:10","modified_gmt":"2025-08-06T16:13:10","slug":"deduccions-fiscals-per-a-rendes-baixes-i-devolucions-a-mutualistes","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/deduccions-fiscals-per-a-rendes-baixes-i-devolucions-a-mutualistes\/","title":{"rendered":"Deduccions fiscals per a rendes baixes i devolucions a mutualistes"},"content":{"rendered":"<h1 class=\"text-justify\"><\/h1>\n<p class=\"image\">\n<div class=\"summary\">\n<p>El BOE ha publicat una nova <span style=\"color: #ff0000;\"><em><a style=\"color: #ff0000;\" href=\"https:\/\/www.boe.es\/boe\/dias\/2025\/07\/25\/pdfs\/BOE-A-2025-15424.pdf\">Llei 5\/2025<\/a><\/em><\/span> que inclou mesures que alleugen la c\u00e0rrega fiscal de treballadors amb rendes modestes, reconeixen noves exempcions en accidents de tr\u00e0nsit i faciliten devolucions a mutualistes en l&#8217;IRPF.<\/p>\n<hr \/>\n<\/div>\n<div class=\"content\">\n<p>A continuaci\u00f3\u00a0 resumim els tres grans canvis que incorpora aquesta norma.<\/p>\n<h3>1. Nova deducci\u00f3 en l&#8217;IRPF per a treballadors amb rendes baixes<\/h3>\n<p>Amb efectes retroactius des de l&#8217;<strong>1 de gener de 2025<\/strong>, s&#8217;aprova una deducci\u00f3 per a contribuents els rendiments \u00edntegres de treball dels quals no superin els\u00a0<strong>18.276 euros anuals<\/strong>, sempre que:<\/p>\n<ul>\n<li>Procedeixin d&#8217;una relaci\u00f3 laboral o estatut\u00e0ria,<\/li>\n<\/ul>\n<ul>\n<li>I no percebin altres rendes (excloses les exemptes) superiors a\u00a0<strong>6.500 euros<\/strong>.<\/li>\n<\/ul>\n<p>La quantia de la deducci\u00f3 ser\u00e0:<\/p>\n<ul>\n<li><strong>340 \u20ac anuals<\/strong>, si es guanyen\u00a0<strong>16.576 \u20ac o menys<\/strong>.<\/li>\n<\/ul>\n<ul>\n<li>Si es guanya entre 16.576 \u20ac i 18.276 \u20ac, la deducci\u00f3 disminueix progressivament:<\/li>\n<\/ul>\n<ul>\n<li>340 \u20ac menys el 20% de la difer\u00e8ncia entre els rendiments i 16.576 \u20ac.<\/li>\n<\/ul>\n<p>Aquesta deducci\u00f3 nom\u00e9s es podr\u00e0 aplicar fins al l\u00edmit que resulti de la suma proporcional de les quotes \u00edntegres estatal i auton\u00f2mica atribu\u00efble als rendiments del treball.<\/p>\n<p>L&#8217;import dedu\u00efble es restar\u00e0 directament de la quota l\u00edquida total de l&#8217;impost.<\/p>\n<ul>\n<li><strong>Atenci\u00f3. Treballadors amb SMI o rendes baixes:\u00a0<\/strong>si els seus ingressos del treball no superen els 18.276 \u20ac, podria reduir la seva quota de l&#8217;IRPF fins a 340 \u20ac.<\/li>\n<\/ul>\n<h4>2. Exempci\u00f3 en l&#8217;IRPF per a indemnitzacions per accident de tr\u00e0nsit abonades pel Consorcio de Compensaci\u00f3n de Seguros<\/h4>\n<p>La norma aclareix de manera expressa que tamb\u00e9 estaran\u00a0<strong>exemptes en IRPF<\/strong>\u00a0aquelles\u00a0<strong>indemnitzacions per danys personals<\/strong>\u00a0que:<\/p>\n<ul>\n<li>Derivin d&#8217;<strong>accidents de tr\u00e0nsit<\/strong>,<\/li>\n<\/ul>\n<ul>\n<li>Siguin abonades pel\u00a0<strong>Consorci de Compensaci\u00f3 d&#8217;Assegurances (CCS)<\/strong>, no nom\u00e9s per asseguradores privades.<\/li>\n<\/ul>\n<p>Aquest reconeixement evita interpretacions restrictives i alinea el tractament fiscal amb la finalitat protectora d&#8217;aquestes indemnitzacions.<\/p>\n<h3>3. Nou procediment per a la devoluci\u00f3 a mutualistes<\/h3>\n<p>A partir del\u00a0<strong>26 de juliol de 2025<\/strong>, es regula un mecanisme m\u00e9s eficient perqu\u00e8 els antics mutualistes recuperin els excessos tributaris ingressats.<\/p>\n<p><strong>A qui afecta?\u00a0<\/strong>Als qui van fer aportacions a mutualitats abans d&#8217;integrar-se plenament en el sistema de Seguretat Social i hagin presentat declaracions d&#8217;IRPF dels anys:<\/p>\n<ul>\n<li>2019 i anteriors no prescrits<\/li>\n<li>2020<\/li>\n<li>2021<\/li>\n<li>2022<\/li>\n<\/ul>\n<p><strong>Com es tramita ara?\u00a0<\/strong>S&#8217;usar\u00e0 el mateix\u00a0<a class=\"external\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ca_es\/irpf\/mutualistas-solicitudes-devolucion.html\" target=\"_blank\" rel=\"external noopener\">formulari habilitat<\/a>\u00a0per als exercicis de 2019 i anteriors. Encara que ja s&#8217;hagu\u00e9s presentat, s&#8217;entendr\u00e0 autom\u00e0ticament v\u00e0lid per a reclamar tamb\u00e9 els exercicis del 2020 al 2022.<\/p>\n<p><strong>Important:<\/strong><\/p>\n<ul>\n<li>S&#8217;<strong>invaliden els apoderaments<\/strong>\u00a0atorgats abans del 22 de desembre de 2024 si encara no s&#8217;han abonat les devolucions.<\/li>\n<\/ul>\n<ul>\n<li>Queden sense efecte les sol\u00b7licituds iniciades que no haguessin estat resoltes abans d&#8217;aquesta mateixa data.<\/li>\n<\/ul>\n<ul>\n<li>Se susp\u00e8n el c\u00f2mput del\u00a0<strong>termini de prescripci\u00f3<\/strong>\u00a0des del 22 de desembre de 2024 fins al 26 de juliol de 2025.<\/li>\n<li><img decoding=\"async\" src=\"https:\/\/www.comunicado.es\/media\/backoffice\/files\/images\/1pexels-photo-7709271-1753868370-1753872086image_1753876196cp.jpeg\" alt=\"\" \/><\/li>\n<\/ul>\n<h3><span style=\"color: #3366ff;\"><em>Som assessors fiscals. Consultu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h3>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>El BOE ha publicat una nova Llei 5\/2025 que inclou mesures que alleugen la c\u00e0rrega fiscal de treballadors amb rendes modestes, reconeixen noves exempcions en accidents de tr\u00e0nsit i faciliten devolucions a mutualistes en l&#8217;IRPF. A continuaci\u00f3\u00a0 resumim els tres grans canvis que incorpora aquesta norma. 1. Nova deducci\u00f3 en l&#8217;IRPF per a treballadors amb [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13822,"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":[21,16],"tags":[3144,3145,3146],"class_list":["post-14020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-deduccions-rendes-baixes","tag-devolucio-a-mutualistes","tag-noves-deduccions-irpf"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deduccions fiscals per a rendes baixes i devolucions a mutualistes | 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\/deduccions-fiscals-per-a-rendes-baixes-i-devolucions-a-mutualistes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deduccions fiscals per a rendes baixes i devolucions a mutualistes | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El BOE ha publicat una nova Llei 5\/2025 que inclou mesures que alleugen la c\u00e0rrega fiscal de treballadors amb rendes modestes, reconeixen noves exempcions en accidents de tr\u00e0nsit i faciliten devolucions a mutualistes en l&#8217;IRPF. A continuaci\u00f3\u00a0 resumim els tres grans canvis que incorpora aquesta norma. 1. 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