{"id":14342,"date":"2025-11-21T13:28:40","date_gmt":"2025-11-21T12:28:40","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14342"},"modified":"2025-11-21T13:28:40","modified_gmt":"2025-11-21T12:28:40","slug":"com-rebaixar-limport-de-lirpf-abans-que-sacabi-el-2025","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/com-rebaixar-limport-de-lirpf-abans-que-sacabi-el-2025\/","title":{"rendered":"Com rebaixar l&#8217;import de l&#8217;IRPF abans que s&#8217;acabi el 2025"},"content":{"rendered":"<h3>Principals novetats en la declaraci\u00f3 de la renda del 2025 (a presentar el 2026):<\/h3>\n<ul>\n<li>Nova deducci\u00f3 per obtenci\u00f3 de rendiments del treball per a rendes baixes, que ser\u00e0 de fins a 340 euros anuals i per a contribuents que ingressin menys de 18.276 euros anuals.<\/li>\n<li><span style=\"font-size: 16px;\">Per a les rendes altes, la tributaci\u00f3 de la base liquidable de l&#8217;estalvi canvia: les rendes de l&#8217;estalvi superiors a 300.000 euros ara tributen a un tipus superior, ja que el tipus de l&#8217;\u00faltim tram puja del 28% al 30%.<\/span><\/li>\n<\/ul>\n<h3>Deduccions i beneficis fiscals:<\/h3>\n<ul>\n<li>Es mante la desgravaci\u00f3 per obres de millora de l&#8217;<strong>efici\u00e8ncia energ\u00e8tica en habitatges.<\/strong><\/li>\n<li>Augmenta la deducci\u00f3 per maternitat o paternitat en<strong> fam\u00edlies monoparentals<\/strong>.<\/li>\n<li>Augmenta en 600 euros la deducci\u00f3 per <strong>fam\u00edlia nombrosa<\/strong>.<\/li>\n<li><span style=\"font-size: 16px;\">Es mant\u00e9 la possibilitat de deduir l&#8217;IRPF per la <strong>cancel\u00b7laci\u00f3 d&#8217;hipoteques d&#8217;habitatges comprats abans del 2013,<\/strong> fins un m\u00e0xim de 9.040 \u20ac.<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Els <strong>donatius<\/strong> suposen ara un benefici fiscal m\u00e9s gran, ja que es permet deduir el 80% dels primers 250 euros. La resta de donatius desgraven un 45%<\/span><\/li>\n<li><span style=\"font-size: 16px;\"> Es mantenen les reduccions als <strong>rendiments nets del lloguer d&#8217;habitatge habitual<\/strong>, amb percentatges que varien segons les circumst\u00e0ncies (zona tensionada, edat de l&#8217;inquil\u00ed, obres de rehabilitaci\u00f3, etc.).<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Hi ha beneficis fiscals als vals menjador per <strong>treballadors assalariats<\/strong>, que estan exempts fins a 11 euros\/dia i a la targeta transport, que ho est\u00e0 fins a 1.500 euros anuals. <\/span><\/li>\n<li><span style=\"font-size: 16px;\"><strong>L&#8217;asseguran\u00e7a m\u00e8dica<\/strong> permet deduir fins a 500 euros anuals per persona assegurada (1.500 euros per a persones amb discapacitat) dels rendiments del treball en esp\u00e8cies i dels rendiments d&#8217;activitats econ\u00f2miques en regim d&#8217;estimaci\u00f3 directa o directa simplificada.<\/span><\/li>\n<li><span style=\"font-size: 16px;\"><strong>Els rendiments del treball a l&#8217;estranger<\/strong> estan exempts de fins a 60.100 euros anuals, si es compleixen certs requisits.<\/span><\/li>\n<li><span style=\"font-size: 16px;\"><strong>Per als m\u00e9s grans de 65 anys,<\/strong> la plusv\u00e0lua generada per la venda de l&#8217;habitatge habitual est\u00e0 exempta sense necessitat de reinversi\u00f3. El guany a la venda d&#8217;altres actius patrimonials est\u00e0 exempt si l&#8217;import obtingut (m\u00e0xim 240.000 euros) es reinverteix en una renda vital\u00edcia en un termini de 6 mesos.<\/span><\/li>\n<li><span style=\"font-size: 16px;\">La<strong> indemnitzaci\u00f3 per acomiadament<\/strong> no tributa a l&#8217;IRPF fins a la quantia establerta com a obligat\u00f2ria a l&#8217;Estatut dels Treballadors, amb un l\u00edmit m\u00e0xim de 180.000 euros.<\/span><\/li>\n<li><span style=\"font-size: 16px;\"><strong>La inversi\u00f3 en empreses de nova creaci\u00f3<\/strong> permet deduir el 50% de la inversi\u00f3 sobre una base m\u00e0xima de 100.000 \u20ac,<\/span><\/li>\n<li><span style=\"font-size: 16px;\"><strong>Les aportacions a plans de pensions<\/strong> redueixen la base imposable de l&#8217;IRPF, amb el l\u00edmit m\u00e0xim general m\u00e9s baix entre 1.500 euros i el 30% de la suma de rendiments nets del treball i activitats econ\u00f2miques; l&#8217;increment per aportacions empresarials pot arribar a 10.000 euros amb contribucions empresarials i l&#8217;increment per a aut\u00f2noms (plans sectorials es pot incrementar en 4.250 euros.<\/span><\/li>\n<li><span style=\"font-size: 16px;\">Es mant\u00e9 la possibilitat de <strong>compensar guanys amb p\u00e8rdues patrimonials<\/strong> (ex. per venda d&#8217;accions) generades a l&#8217;exercici o pendents de compensar dels quatre exercicis anteriors.<\/span><\/li>\n<li>Els contribuents <strong>residents a Catalunya t<\/strong>enen dret a deduccions pels seg\u00fcents conceptes en determinades condicions:\n<ul>\n<li>Naixement o adopci\u00f3 de fills.<\/li>\n<li>Contribuents que hagin quedat vidus en els tres darrers exercicis.<\/li>\n<li>Rehabilitaci\u00f3 de l&#8217;habitatge habitual.<\/li>\n<li>Interessos de pr\u00e9stecs per estudis de master i doctorat.<\/li>\n<li>Determinats donatius (foment llengua catalana, investigaci\u00f3 i innovaci\u00f3, medi ambient &#8230;)<\/li>\n<li>Inversi\u00f3 per un \u00e0ngel inversors, per adquirir accions o participacions socials.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>Principals recomanacions:<\/h3>\n<ul>\n<li><strong>Revisar plans de pensions<\/strong> per comprovar si conv\u00e9 fer m\u00e9s aportacions.<\/li>\n<li>En el cas de<strong> persones jubilades el 2025,<\/strong> comprovar si tenen dret a la reducci\u00f3 del 40% de les aportacions fetes a plans de pensions abans del 2007.<\/li>\n<li>Per empresaris i treballadors, negociar una part des <strong>salari en esp\u00e8cie<\/strong> que no tributi a l&#8217;IRPF (assegurances m\u00e8diques, vals menjador, xecs guarderia&#8230;)<\/li>\n<li>Els <strong>propietaris d&#8217;habitatges i locals en lloguer,<\/strong> reunir totes les factures i justificants de despeses dedu\u00efbles (comunitat, IBI, reparacions, amortitzaci\u00f3) i tenir en compte que l&#8217;arrendament d&#8217;habitatges en zona tensionada podria donar dret a reducci\u00f3 del 90% del rendiment net si es lloga a jovent.<\/li>\n<li>Tenir en compte que els <strong>guanys i p\u00e8rdues patrimonials es poden compensar<\/strong> abans del 31 de desembre (es important tenir-ho en compte en cas de venda de valors mobiliaris i fons d&#8217;inversi\u00f3).<\/li>\n<li>En cas de <strong>venda de l&#8217;habitatge habitual<\/strong>, cal tenir en compte que el possible guany patrimonial no haur\u00e0 de tributar si el producte de la venda es reinverteix en un altra habitatge habitual en el termini de dos anys.<\/li>\n<li>Els <strong>majors de 65 anys<\/strong> poden reinvertir el producte de la venda de un b\u00e9 en una renda vitalicia, en el termini de 6 mesos, sense que hagin de tributar pel possible guany patrimonial fins a 240.000 \u20ac.<\/li>\n<li>Tenir en compte que en determinades condicions es pot deduir la inversi\u00f3 en<strong> vehicles el\u00e8ctrics i\/o punts de rec\u00e0rrega<\/strong>.<\/li>\n<li>En el possible, <strong>diferir fins a gener del 2026 els ingressos extraordinaris<\/strong>, com bonus o indemnitzacions, per tal retardar un any la seva tributaci\u00f3.<\/li>\n<li>Posposar al 2026 la venda de <strong>criptomonedes<\/strong> amb guanys per tal de retardar un any la tributaci\u00f3.<\/li>\n<li>Tenir en compte de declarar<strong> bens i drets a l&#8217;estranger<\/strong> per evitar sancions.<\/li>\n<li>En el cas dels <strong>aut\u00f2noms i empresaris que utilitzin vehicle,\u00a0<\/strong>comprovar si la seva activitat permet la deducci\u00f3 total o parcial de la despesa.<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-13368\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/02\/pexels-photo-3778966-1739347016_1739349771image-300x167.jpeg\" alt=\"\" width=\"300\" height=\"167\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/02\/pexels-photo-3778966-1739347016_1739349771image-300x167.jpeg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/02\/pexels-photo-3778966-1739347016_1739349771image-768x427.jpeg 768w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/02\/pexels-photo-3778966-1739347016_1739349771image-600x333.jpeg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/02\/pexels-photo-3778966-1739347016_1739349771image.jpeg 810w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h5><span style=\"color: #3366ff;\"><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h5>\n","protected":false},"excerpt":{"rendered":"<p>Principals novetats en la declaraci\u00f3 de la renda del 2025 (a presentar el 2026): Nova deducci\u00f3 per obtenci\u00f3 de rendiments del treball per a rendes baixes, que ser\u00e0 de fins a 340 euros anuals i per a contribuents que ingressin menys de 18.276 euros anuals. Per a les rendes altes, la tributaci\u00f3 de la base [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":12703,"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":[3218,3220,3219],"class_list":["post-14342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-deduccions-irpf-2025","tag-novetats-irpf-2025","tag-recomanacions-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>Com rebaixar l&#039;import de l&#039;IRPF abans que s&#039;acabi el 2025 | 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\/com-rebaixar-limport-de-lirpf-abans-que-sacabi-el-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com rebaixar l&#039;import de l&#039;IRPF abans que s&#039;acabi el 2025 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Principals novetats en la declaraci\u00f3 de la renda del 2025 (a presentar el 2026): Nova deducci\u00f3 per obtenci\u00f3 de rendiments del treball per a rendes baixes, que ser\u00e0 de fins a 340 euros anuals i per a contribuents que ingressin menys de 18.276 euros anuals. 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