{"id":14598,"date":"2026-02-16T11:01:45","date_gmt":"2026-02-16T10:01:45","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14598"},"modified":"2026-02-18T10:26:13","modified_gmt":"2026-02-18T09:26:13","slug":"les-mesures-fiscals-que-tornen-el-2026","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/les-mesures-fiscals-que-tornen-el-2026\/","title":{"rendered":"Les mesures fiscals que tornen el 2026"},"content":{"rendered":"<p>En el seu moment varem informar sobre les mesures fiscals per el 2026, incloses en el Decret Llei 16\/2025, de 23 de desembre, que despr\u00e9s va decaure en no ser ratificat pel Congr\u00e9s de Diputats. En el seu lloc el govern ara ha aprovat<span style=\"font-size: 1.2em; font-weight: bold;\">\u00a0el <\/span><em style=\"font-size: 1.2em; font-weight: bold;\"><a href=\"https:\/\/www.boe.es\/boe\/dias\/2026\/02\/04\/pdfs\/BOE-A-2026-2547.pdf\">Reial decret llei 2\/2026, <\/a><\/em>publicat en el BOE del passat 4 de febrer<strong>, <\/strong><span style=\"font-size: 1.2em; font-weight: bold;\">que acorda mesures fiscals per el 2026, <\/span><span style=\"font-size: 1.2em;\">sense introduir <\/span><span style=\"font-size: 16px;\">novetats de gran import\u00e0ncia, prorrogant incentius, mantenint l\u00edmits i evitant increments indirectes de la c\u00e0rrega tribut\u00e0ria amb <\/span><span style=\"font-size: 16px;\">l\u00f2gica continuista.<\/span><\/p>\n<div class=\"summary\">\n<p>Destaquem el seg\u00fcent:<\/p>\n<\/div>\n<div class=\"content\">\n<h3 style=\"text-align: center;\"><strong>IRPF<\/strong><\/h3>\n<h4><strong>Pr\u00f2rroga dels m\u00f2duls\u00a0<\/strong><\/h4>\n<ul>\n<li>Es prorroga el m\u00e8tode d&#8217;estimaci\u00f3 objectiva per a 2026, mantenint els llindars que ja s&#8217;anaven aplicant.<\/li>\n<li><span style=\"font-size: 16px;\">Es conserven, entre altres, els l\u00edmits de volum d&#8217;ingressos, operacions amb obligaci\u00f3 de factura i compres, amb l&#8217;\u00fanica excepci\u00f3 de les activitats agr\u00edcoles, ramaderes i forestals, que segueixen el seu propi recorregut normatiu.<\/span><\/li>\n<\/ul>\n<h4><strong>Ren\u00fancies i revocacions extraordin\u00e0ries<\/strong><\/h4>\n<ul>\n<li>Es validen ren\u00fancies i revocacions presentades el desembre de 2025 i es permet la seva modificaci\u00f3 dins d&#8217;un nou termini extraordinari el febrer de 2026.<\/li>\n<\/ul>\n<h4><strong>Incentius a la mobilitat el\u00e8ctrica<\/strong><\/h4>\n<ul>\n<li>S&#8217;amplia fins al 31 de desembre de 2026 la deducci\u00f3 en l&#8217;IRPF per adquisici\u00f3 de vehicles el\u00e8ctrics &#8220;endollables&#8221;, de pila de combustible i per la instal\u00b7laci\u00f3 de punts de rec\u00e0rrega.<\/li>\n<li><span style=\"font-size: 16px;\">El vehicle ha de complir tots els requisits: nou, no afecte a activitat econ\u00f2mica i dins dels l\u00edmits legals. La deducci\u00f3 no \u00e9s autom\u00e0tica.<\/span><\/li>\n<\/ul>\n<h4><strong>Obres d&#8217;efici\u00e8ncia energ\u00e8tica en habitatges<\/strong><\/h4>\n<ul>\n<li>S&#8217;amplia els terminis de deducci\u00f3 segons el tipus d&#8217;actuaci\u00f3:\n<ul>\n<li>Habitatges individuals: obres fins al 31 de desembre de 2026, amb certificat energ\u00e8tic previ a 2027.<\/li>\n<li>Edificis residencials: deducci\u00f3 ampliada fins al 31 de desembre de 2027, amb exig\u00e8ncies m\u00e9s estrictes de millora energ\u00e8tica.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 16px;\">Sense certificat energ\u00e8tic v\u00e0lid i en termini, la deducci\u00f3 simplement no existeix, encara que l&#8217;obra estigui ben executada.<\/span><\/li>\n<\/ul>\n<h4><strong>Imputaci\u00f3 de rendes immobili\u00e0ries<\/strong><\/h4>\n<ul>\n<li>Es mant\u00e9 el percentatge redu\u00eft de l&#8217;1,1%, quan el valor cadastral hagu\u00e9s estat modificat a partir del 1.1.2012.<\/li>\n<\/ul>\n<h4><strong>Ajudes per cat\u00e0strofes i emerg\u00e8ncies<\/strong><\/h4>\n<p>Es declaren exemptes determinades ajudes vinculades a incendis forestals, emerg\u00e8ncies de protecci\u00f3 civil i episodis de DANA.<\/p>\n<h3 style=\"text-align: center;\"><strong>IMPOST SOBRE SOCIETATS<\/strong><\/h3>\n<h4><strong>Llibertat d&#8217;amortitzaci\u00f3 en energies renovables<\/strong><\/h4>\n<ul>\n<li>Es prorroga la llibertat d&#8217;amortitzaci\u00f3 per a inversions en instal\u00b7lacions d&#8217;autoconsum energ\u00e8tic basades en fonts renovables, sempre que substitueixin sistemes f\u00f2ssils i estiguin afectes a l&#8217;activitat econ\u00f2mica.<\/li>\n<li><span style=\"font-size: 16px;\">La inversi\u00f3 ha d&#8217;entrar en funcionament en l&#8217;exercici adequat i mantenir-se la plantilla exigida; en cas contrari, l&#8217;incentiu es pot perdre.<\/span><\/li>\n<\/ul>\n<h4><strong>Vehicles el\u00e8ctrics i infraestructures de rec\u00e0rrega<\/strong><\/h4>\n<ul>\n<li>Es mant\u00e9 la llibertat d&#8217;amortitzaci\u00f3 per a determinats vehicles el\u00e8ctrics i punts de rec\u00e0rrega, alineant fiscalitat i calendaris reals d&#8217;inversi\u00f3 empresarial.<\/li>\n<li><span style=\"font-size: 16px;\">L&#8217;afectaci\u00f3 a l&#8217;activitat econ\u00f2mica ha de ser real i demostrable, no merament formal.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: center;\"><strong>IVA<\/strong><\/h3>\n<h4><strong>R\u00e8gims simplificat i agrari<\/strong><\/h4>\n<p>Es prorroguen els l\u00edmits que permeten aplicar el r\u00e8gim simplificat de l&#8217;IVA i el r\u00e8gim especial d&#8217;agricultura, ramaderia i pesca.<\/p>\n<h4><strong>Obligacions formals en IVA (SII i REDEME)<\/strong><\/h4>\n<p>De manera excepcional, s&#8217;habiliten mecanismes per a renunciar al SII i sol\u00b7licitar la baixa en el REDEME durant el 2026, que permet una adaptaci\u00f3 m\u00e9s flexible a la gesti\u00f3 electr\u00f2nica de l&#8217;impost.<\/p>\n<h3 style=\"text-align: center;\">ALTRES<\/h3>\n<h3><strong>Mesures mercantils amb impacte fiscal indirecte<\/strong><\/h3>\n<p>Es prorroga la suspensi\u00f3 de la causa de dissoluci\u00f3 per p\u00e8rdues, excloent les de 2020 i 2021 fins al tancament de l&#8217;exercici iniciat el 2026, i s&#8217;habiliten terminis extraordinaris per a reformular comptes i celebrar juntes.<\/p>\n<h3><strong>El que no torna i tamb\u00e9 importa<\/strong><\/h3>\n<ul>\n<li>No es recuperen els coeficients de l&#8217;IIVTNU (plusv\u00e0lua municipal), evitant -almenys ara com ara- un increment indirecte de la tributaci\u00f3 municipal en transmissions immobili\u00e0ries.<\/li>\n<li><span style=\"font-size: 16px;\">Tampoc es reincorpora l&#8217;eliminaci\u00f3 de l&#8217;obligaci\u00f3 universal de declarar en IRPF per a perceptors de prestacions per desocupaci\u00f3, que es trasllada a una altra norma.<\/span><\/li>\n<\/ul>\n<h3><strong>Entrada en vigor i cautela parlament\u00e0ria<\/strong><\/h3>\n<p>El RDL 2\/2026 est\u00e0 en vigor des del 5 de febrer de 2026, per\u00f2 la seva continu\u00eftat dep\u00e8n de la convalidaci\u00f3 parlament\u00e0ria en el termini de trenta dies.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.comunicado.es\/media\/backoffice\/files\/images\/1pexels-photo-7654450-1770803842_1770806768image.jpeg\" alt=\"\" \/><\/p>\n<h5><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.\u00a0<\/em><\/h5>\n<p>&nbsp;<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>En el seu moment varem informar sobre les mesures fiscals per el 2026, incloses en el Decret Llei 16\/2025, de 23 de desembre, que despr\u00e9s va decaure en no ser ratificat pel Congr\u00e9s de Diputats. En el seu lloc el govern ara ha aprovat\u00a0el Reial decret llei 2\/2026, publicat en el BOE del passat 4 [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"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":[3277,3278,3276],"class_list":["post-14598","post","type-post","status-publish","format-standard","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-decret-llei-2-2026","tag-irpf-societats-2026","tag-mesures-fiscals-2026"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Les mesures fiscals que tornen el 2026 | 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-mesures-fiscals-que-tornen-el-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les mesures fiscals que tornen el 2026 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"En el seu moment varem informar sobre les mesures fiscals per el 2026, incloses en el Decret Llei 16\/2025, de 23 de desembre, que despr\u00e9s va decaure en no ser ratificat pel Congr\u00e9s de Diputats. 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