El Butllet\u00ed de l\u2019Estat del 28 de novembre passat va donar llum verda a les tres disposicions que incorporen la reforma fiscal de la que hem parlat darrerament: La Llei 26\/2014 que reforma de l\u2019IRPF i l\u2019Impost sobre la renda de no residents; La Llei 28\/2014, que modifica l\u2019IVA i la Llei 27\/2014, que modifica l\u2019Impost de Societats.<\/p>\n
En aquesta i posteriors entregues us anirem relacionant els aspectes m\u00e9s importants de la reforma:<\/p>\n
<\/p>\n
1.- IMPOST SOBRE LA RENDA DE LES PERSONES F\u00cdSIQUES (IRPF). SUBJECTES PASSIUS DE L’IMPOST. SOCIETATS CIVILS AMB OBJECTE MERCANTIL <\/p>\n Fins ara les societats civils que tenien per objecte alguna activitat mercantil no pagaven Impost de Societats, els seus rendiments s\u2019imputaven directament als socis com a rendiments del treball i aquests els havien d\u2019incloure en la seva declaraci\u00f3 de IRPF. A partir del dia 1 de gener del 2016 i a causa de la reforma, aquestes societats civils passaran a tributar per Impost de Societats.<\/p>\n S\u2019estableix un r\u00e8gim transitori per que aquestes societats es puguin dissoldre i liquidar si els seus socis ho estimen convenient.<\/p>\n Conv\u00e9 analitzar amb temps el que sigui m\u00e9s convenient, cas per cas, donat que les implicacions del canvi de regim fiscal seran importants<\/em>.<\/p>\n","protected":false},"excerpt":{"rendered":" El Butllet\u00ed de l\u2019Estat del 28 de novembre passat va donar llum verda a les tres disposicions que incorporen la reforma fiscal de la que hem parlat darrerament: La Llei 26\/2014 que reforma de l\u2019IRPF i l\u2019Impost sobre la renda de no residents; La Llei 28\/2014, que modifica l\u2019IVA i la Llei 27\/2014, que modifica […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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":""}},"footnotes":""},"categories":[21,16],"tags":[59,60,61],"class_list":["post-395","post","type-post","status-publish","format-standard","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-irpf","tag-reforma-fiscal","tag-societats-civils"],"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/comments?post=395"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/395\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n<\/strong><\/p>\n