{"id":14618,"date":"2026-02-19T11:23:34","date_gmt":"2026-02-19T10:23:34","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14618"},"modified":"2026-02-19T11:34:10","modified_gmt":"2026-02-19T10:34:10","slug":"el-salari-minim-interprofessional-smi-de-2026-puja-un-3-1-fins-als-1-221-euros-mensuals-en-14-pagues-i-exempt-de-tributacio","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/el-salari-minim-interprofessional-smi-de-2026-puja-un-3-1-fins-als-1-221-euros-mensuals-en-14-pagues-i-exempt-de-tributacio\/","title":{"rendered":"El salari m\u00ednim interprofessional (SMI) de 2026 puja un 3,1% fins als 1.221 euros mensuals en 14 pagues i exempt de tributaci\u00f3"},"content":{"rendered":"<h5>Amb efectes retroactius des de gener, el nou SMI 2026 obliga les empreses a revisar salaris, contractes i determinats complements.<\/h5>\n<hr \/>\n<p>Ha estat publicat en el BOE del 19 de febrer el <em><a href=\"http:\/\/a) Quins son els errors m\u00e9s freq\u00fcents en les donacions de pares a fills a Catalunya ?  La donaci\u00f3 entre pares i fills est\u00e0 subjecta a l\u2019Impost sobre Successions i Donacions, que es un tribut cedit a les comunitats aut\u00f2nomes. Quan el donatari, es a dir el receptor de la donaci\u00f3, es resident a Catalunya, s\u2019aplica la normativa pr\u00f2pia de la Generalitat de Catalunya.  En la pr\u00e0ctica, l\u2019error m\u00e9s habitual que cometen les fam\u00edlies quan fan una donaci\u00f3 a un fill \u00e9s no assessorar-se adequadament per tal de valorar l\u2019impacte fiscal i tenir en compte els requisits formals i temporals que condicionen l\u2019aplicaci\u00f3 de reduccions i bonificacions.  L\u2019Impost s\u2019ha de liquidar al Departament d\u2019Economia i Finances de la Generalitat de Catalunya en el termini d\u2019un mes des de la data de la donaci\u00f3. No obstant, en molts casos les fam\u00edlies actuen en la forma seg\u00fcent: \u2022\tFan la donaci\u00f3 dels diners en una data i signen el contracte en una data posterior. \u2022\tOpten per contractes privats, quan l\u2019escriptura p\u00fablica pot oferir avantatges fiscals i de prova. \u2022\tDonen un immoble sense fer constar que el fill el destinar\u00e0 al seu primer habitatge, fet que pot suposar la p\u00e8rdua d\u2019importants reduccions. \u2022\tPresenten la liquidaci\u00f3 fora de termini, fet que els pot ocasionar haver de pagar interessos i sancions i la p\u00e8rdua de beneficis fiscals. \u2022\tNo tenen en compte altres donacions efectuades en els darrers tres anys, que poden incrementar la quota mitjana del tribut.  \u00c9s essencial complir i acreditar tots els requisits formals, estar al corrent dels possibles canvis normatius i assessorar-se pr\u00e8viament amb un bon professional.  De tots aquests errors, el m\u00e9s freq\u00fcent consisteix en no formalitzar la donaci\u00f3 de diners en escriptura p\u00fablica i no acreditar adequadament l\u2019origen i la naturalesa dels fons, circumst\u00e0ncies que poden comportar la denegaci\u00f3 de beneficis fiscals. Un altra error freq\u00fcent consisteix en fer la transfer\u00e8ncia dels diners donats i liquidar l'impost fora del termini d'un mes.  ________________________________________ b) Quina \u00e9s la difer\u00e8ncia jur\u00eddica entre liquidar l\u2019mpost de la donaci\u00f3 dins de termini o fer-ho fora de termini ?  Quan es liquida l\u2019impost fora de termini d\u2019un mes es poden originar:  \u2022\tRec\u00e0rrecs per presentaci\u00f3 extempor\u00e0nia. \u2022\tSancions si l\u2019Administraci\u00f3 ha iniciat actuacions. \u2022\tInteressos de demora.  L\u2019incompliment d\u2019aquest i altres requisits pot implicar que el donatari hagi de tributar \u00edntegrament sense dret a reduccions i, si escau, abonar els interessos corresponents. Tot i que en casos excepcionals (com inventaris complexos) \u00e9s possible demanar l\u2019ampliaci\u00f3 del termini de pagament fins a dos anys segons la Llei 2\/2021, aquesta ampliaci\u00f3 no afecta el termini de presentaci\u00f3, sin\u00f3 \u00fanicament el de pagament.   c) Quina \u00e9s la difer\u00e8ncia jur\u00eddica entre instrumentar la donaci\u00f3 en document privat o fer-ho en escriptura p\u00fablica ?  Quan la donaci\u00f3 es formalitza en escriptura p\u00fablica o sent\u00e8ncia judicial, i es compleixen determinats requisits addicionals segons el tipus de b\u00e9 donat i la seva quantia, s\u2019aplica un tipus impositiu redu\u00eft.  La donaci\u00f3 de diners per emprendre i invertir en noves activitats empresarials o professionals, dona dret a una reducci\u00f3 del 99% si s\u2019instrumenta en escriptura p\u00fablica i es liquida l\u2019Impost dins del termini.  Tamb\u00e9 existeixen reduccions espec\u00edfiques per a la donaci\u00f3 d\u2019empreses familiars, b\u00e9ns del patrimoni hist\u00f2ric i altres sup\u00f2sits previstos per la normativa auton\u00f2mica i estatal condicionades a l\u2019atorgament d\u2019escriptura p\u00fablica i liquidaci\u00f3 de l\u2019Impost dins el termini.   . ________________________________________ d) S\u2019est\u00e0 intensificaci\u00f3 del control de transfer\u00e8ncies entre familiars per part de l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya ?  S\u00ed, l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya (ATC) est\u00e0 incrementant el control sobre les transfer\u00e8ncies entre familiars, especialment aquelles amb possible transcend\u00e8ncia fiscal. Aquest control es fonamenta en les obligacions d\u2019informaci\u00f3 previstes a la normativa estatal, principalment la Llei General Tribut\u00e0ria. Els principals mecanismes de detecci\u00f3 s\u00f3n: \u2022\tComunicacions banc\u00e0ries obligat\u00f2ries, que aporten informaci\u00f3 sobre moviments econ\u00f2mics rellevants. \u2022\tCreuament autom\u00e0tic de dades entre bancs, declaracions dels contribuents i altres administracions. \u2022\tAn\u00e0lisi de patrons i alertes autom\u00e0tiques mitjan\u00e7ant sistemes inform\u00e0tics avan\u00e7ats. \u2022\tDetecci\u00f3 d\u2019incoher\u00e8ncies entre moviments bancaris i la informaci\u00f3 declarada.  Si es detecta una transfer\u00e8ncia significativa entre familiars no declarada o sense justificaci\u00f3 suficient, l\u2019ATC pot iniciar actuacions de comprovaci\u00f3 o inspecci\u00f3.  Tot i que no totes les operacions s\u00f3n objecte d\u2019informaci\u00f3 autom\u00e0tica, la tend\u00e8ncia \u00e9s a ampliar les obligacions d\u2019informaci\u00f3 i refor\u00e7ar la capacitat de control. ________________________________________ d) Quin es el procediment correcte i terminis per optimitzar la fiscalitat d\u2019una donaci\u00f3 de pares a fills ?  Per reduir al m\u00ednim el cost fiscal d\u2019una donaci\u00f3 i evitar riscos, cal seguir els passos seg\u00fcents: 1.\tPlanificaci\u00f3 temporal: Evitar acumular diverses donacions en un per\u00edode inferior a tres anys, ja que aix\u00f2 pot incrementar la base imposable i el tipus mitj\u00e0. 2.\tAvaluaci\u00f3 de reduccions aplicables: Analitzar si es pot aplicar: La reducci\u00f3 del 95% en transmissions d\u2019empreses familiars o de diners  destinats a adquirir el primer habitatge del fill 3.\tFormalitzaci\u00f3 adequada: En donacions de diners: escriptura p\u00fablica, imprescindible per a molts avantatges fiscals. En donacions d\u2019immobles: formalitzaci\u00f3 en escriptura p\u00fablica per garantir validesa i benefici fiscal. 4.\tCompliment estricte del termini d\u2019un mes Presentar la liquidaci\u00f3 de l'impost dins del termini legal per evitar rec\u00e0rrecs, sancions, interessos, p\u00e8rdua de bonificacions i reduccions\">Reial decret 126\/2026<\/a><\/em>,\u00a0que ha aprovat un increment del 3,1% del salari m\u00ednim interprofessional (SMI), que se situa en 1.221 euros mensuals en 14 pagues, amb efectes retroactius des de l&#8217;1 de gener de 2026. Destaquem el seg\u00fcent:<\/p>\n<h4>IPC anual<\/h4>\n<p>En termes anuals, l&#8217;SMI assoleix els 17.094 euros, mantenint-se exempt de tributaci\u00f3 en l&#8217;IRPF. L&#8217;increment suposa 37 euros m\u00e9s al mes respecte a l&#8217;import vigent el 2025.<\/p>\n<p>La pujada t\u00e9 efectes retroactius, amb el que ser\u00e0 necessari regularitzar n\u00f2mines ja abonades el 2026.<\/p>\n<p>El Govern ha anunciat una regulaci\u00f3 espec\u00edfica per a impedir que les pujades del salari m\u00ednim es neutralitzin absorbint complements salarials ja existents, quan aquests tinguin naturalesa espec\u00edfica. L&#8217;objectiu \u00e9s que l&#8217;augment sigui real i efectiu, i no una mera operaci\u00f3 comptable sense impacte en la retribuci\u00f3 final.<\/p>\n<p>No tots els complements podran absorbir la pujada de l&#8217;SMI: conv\u00e9 revisar la seva naturalesa jur\u00eddica.<\/p>\n<h4>Empleades de la llar<\/h4>\n<p>En el cas de les empleades de la llar en r\u00e8gim extern per hores, el nou SMI fixa una refer\u00e8ncia m\u00ednima de 9,55 euros per hora efectivament treballada.<\/p>\n<p>Aquest import inclou tots els conceptes retributius i es converteix en el nou llindar de refer\u00e8ncia per a contractes per hores, amb independ\u00e8ncia de la durada setmanal del servei.<\/p>\n<p>Qualsevol contracte per hores per sota d&#8217;aquesta quantia caldr\u00e0 actualitzar-lo de manera immediata.<\/p>\n<h4><strong>Contractes de durada determinada inferiors a 120 dies<\/strong><\/h4>\n<p>Per als treballadors amb contractes temporals de menys de 120 dies la quantia m\u00ednima no podr\u00e0 ser inferior a 57,82 euros per jornada legal treballada.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-12711\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/06\/pexels-photo-5668858-1719387655_1719391365image-300x167.jpeg\" alt=\"\" width=\"300\" height=\"167\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/06\/pexels-photo-5668858-1719387655_1719391365image-300x167.jpeg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/06\/pexels-photo-5668858-1719387655_1719391365image-768x427.jpeg 768w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/06\/pexels-photo-5668858-1719387655_1719391365image-600x333.jpeg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/06\/pexels-photo-5668858-1719387655_1719391365image.jpeg 810w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h5><em>Es poden posar en contacte amb RM ASSESSORS per qualsevol dubte o aclariment que puguin tenir sobre aquesta q\u00fcesti\u00f3, 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","protected":false},"excerpt":{"rendered":"<p>Amb efectes retroactius des de gener, el nou SMI 2026 obliga les empreses a revisar salaris, contractes i determinats complements. Ha estat publicat en el BOE del 19 de febrer el Reial decret 126\/2026,\u00a0que ha aprovat un increment del 3,1% del salari m\u00ednim interprofessional (SMI), que se situa en 1.221 euros mensuals en 14 pagues, [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":14615,"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":[21,11],"tags":[875,3279,3280],"class_list":["post-14618","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-laboral","tag-increment-salari-minim","tag-revisio-smi-2026","tag-salai-minim-interprofessional"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El salari m\u00ednim interprofessional (SMI) de 2026 puja un 3,1% fins als 1.221 euros mensuals en 14 pagues i exempt de tributaci\u00f3 | 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\/el-salari-minim-interprofessional-smi-de-2026-puja-un-3-1-fins-als-1-221-euros-mensuals-en-14-pagues-i-exempt-de-tributacio\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El salari m\u00ednim interprofessional (SMI) de 2026 puja un 3,1% fins als 1.221 euros mensuals en 14 pagues i exempt de tributaci\u00f3 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Amb efectes retroactius des de gener, el nou SMI 2026 obliga les empreses a revisar salaris, contractes i determinats complements. Ha estat publicat en el BOE del 19 de febrer el Reial decret 126\/2026,\u00a0que ha aprovat un increment del 3,1% del salari m\u00ednim interprofessional (SMI), que se situa en 1.221 euros mensuals en 14 pagues, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/el-salari-minim-interprofessional-smi-de-2026-puja-un-3-1-fins-als-1-221-euros-mensuals-en-14-pagues-i-exempt-de-tributacio\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-19T10:23:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-19T10:34:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2026\/02\/pexels-photo-7491612-1771409779_1771414653image.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"810\" \/>\n\t<meta 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