{"id":399,"date":"2014-12-15T13:09:04","date_gmt":"2014-12-15T11:09:04","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-fiscal-2015-irpf-rendiments-del-treball\/"},"modified":"2014-12-15T13:09:04","modified_gmt":"2014-12-15T11:09:04","slug":"reforma-fiscal-2015-irpf-rendiments-del-treball","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/","title":{"rendered":"REFORMA FISCAL 2015 &#8211; IRPF &#8211; RENDIMENTS DEL TREBALL"},"content":{"rendered":"<p><span style=\"color: #ff0000;\">Seguim amb la informaci\u00f3 de la reforma del IRPF a partir del proper dia 1 de gener del 2015.<\/span><\/p>\n<p><span style=\"color: #ff0000;\">RENDIMENTS DEL TREBALL<\/span><\/p>\n<p><span style=\"color: #ff0000;\">Indemnitzacions per acomiadament o extinci\u00f3 de contracte dels treballadors<\/span>: Fins ara les indemnitzacions obligat\u00f2ries estaven totalment exemptes i no hi havia cap altra l\u00edmit A partir del dia 29 de novembre del 2014 s\u2019ha establert un topall, prou gener\u00f3s, de 180.000 \u20ac. Per tant, l\u2019import de la indemnitzaci\u00f3 que exced\u00eds de 180.000 \u20ac haur\u00e0 de tributar per IRPF.<\/p>\n<p>Aquest l\u00edmit de 180.000 \u20ac no resultar\u00e0 d&#8217;aplicaci\u00f3 a les indemnitzacions per acomiadaments o cessaments produ\u00efts amb anterioritat a 1 d&#8217;agost de 2014 ni als acomiadaments que es produeixin a partir d&#8217;aquesta data quan derivin d&#8217;un expedient de regulaci\u00f3 d&#8217;ocupaci\u00f3 aprovada, o un acomiadament col\u00b7lectiu en el qual s&#8217;hagu\u00e9s comunicat l&#8217;obertura del per\u00edode de consultes a l&#8217;autoritat laboral, amb anterioritat a aquesta data.<\/p>\n<p><span style=\"color: #ff0000;\">Despeses dedu\u00efbles<\/span>: s&#8217;estableix un nou import de 2.000 \u20ac que es podr\u00e0 deduir en concepte de despeses sense justificaci\u00f3, sense que per aquest concepte es pugui arribar a un rendiment net negatiu.<\/p>\n<p>Aquest import es podr\u00e0 incrementar en uns altres 2.000 \u20ac quan es tracti de treballadors afectats per mobilitat geogr\u00e0fica.<\/p>\n<p>Les persones discapacitades que siguin treballadors actius podran deduir addicionalment uns altres 3.500 \u20ac en la seva declaraci\u00f3 de IRPF.<\/p>\n<p>Aquest import addicional ser\u00e0 de 7.750 \u20ac si a m\u00e9s necessiten ajuda de terceres persones, tenen mobilitat redu\u00efda o el grau de discapacitat supera el 65%.<\/p>\n<p>L\u2019actual reducci\u00f3 per rendiments de treball \u00fanicament es mant\u00e9 per a rendes inferiors a 14.450,00\u20ac.<\/p>\n<p><span style=\"color: #ff0000;\">Regularitzaci\u00f3 de pensions procedents de l\u2019estranger<\/span>: Les persones que haguessin percebut pensions de l\u2019estranger en exercicis anteriors i no les haguessin declarades, podran regularitzar la situaci\u00f3 tribut\u00e0ria sense exig\u00e8ncia de rec\u00e0rrecs, interessos ni sancions, mitjan\u00e7ant la presentaci\u00f3 d&#8217;autoliquidacions complement\u00e0ries,<\/p>\n<p>La regularitzaci\u00f3 dels per\u00edodes impositius no prescrits s&#8217;efectuar\u00e0 des de la seva entrada en vigor fins al 30-06-2015. Aquest termini \u00e9s improrrogable.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Seguim amb la informaci\u00f3 de la reforma del IRPF a partir del proper dia 1 de gener del 2015. RENDIMENTS DEL TREBALL Indemnitzacions per acomiadament o extinci\u00f3 de contracte dels treballadors: Fins ara les indemnitzacions obligat\u00f2ries estaven totalment exemptes i no hi havia cap altra l\u00edmit A partir del dia 29 de novembre del 2014 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":400,"comment_status":"open","ping_status":"open","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":"","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":""}},"_joinchat":[],"footnotes":""},"categories":[21,16],"tags":[62,60],"class_list":["post-399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-irpf-rendiments-del-treball","tag-reforma-fiscal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>REFORMA FISCAL 2015 - IRPF - RENDIMENTS DEL TREBALL | 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\/reforma-fiscal-2015-irpf-rendiments-del-treball\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REFORMA FISCAL 2015 - IRPF - RENDIMENTS DEL TREBALL | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Seguim amb la informaci\u00f3 de la reforma del IRPF a partir del proper dia 1 de gener del 2015. RENDIMENTS DEL TREBALL Indemnitzacions per acomiadament o extinci\u00f3 de contracte dels treballadors: Fins ara les indemnitzacions obligat\u00f2ries estaven totalment exemptes i no hi havia cap altra l\u00edmit A partir del dia 29 de novembre del 2014 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/\" \/>\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=\"2014-12-15T11:09:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/contaminacio.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"112\" \/>\n\t<meta property=\"og:image:height\" content=\"123\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"neorg_US\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:site\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"neorg_US\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/\"},\"author\":{\"name\":\"neorg_US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\"},\"headline\":\"REFORMA FISCAL 2015 &#8211; IRPF &#8211; RENDIMENTS DEL TREBALL\",\"datePublished\":\"2014-12-15T11:09:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/\"},\"wordCount\":339,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/contaminacio.jpg\",\"keywords\":[\"IRPF. rendiments del treball\",\"reforma fiscal\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Fiscal i comptable\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/\",\"name\":\"REFORMA FISCAL 2015 - IRPF - RENDIMENTS DEL TREBALL | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/contaminacio.jpg\",\"datePublished\":\"2014-12-15T11:09:04+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/contaminacio.jpg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/contaminacio.jpg\",\"width\":112,\"height\":123,\"caption\":\"blog assessoria integral girona i figueres | RM Assessors\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-rendiments-del-treball\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"REFORMA FISCAL 2015 &#8211; IRPF &#8211; RENDIMENTS DEL TREBALL\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"width\":200,\"height\":200,\"caption\":\"RM Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/rmassessors\",\"https:\\\/\\\/x.com\\\/RMAssessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/rm-assessors\\\/\",\"https:\\\/\\\/www.instagram.com\\\/rm_assessors\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\",\"name\":\"neorg_US\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"caption\":\"neorg_US\"},\"sameAs\":[\"https:\\\/\\\/www.rm-assessors.cat\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"REFORMA FISCAL 2015 - IRPF - RENDIMENTS DEL TREBALL | RM Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/","og_locale":"en_US","og_type":"article","og_title":"REFORMA FISCAL 2015 - IRPF - RENDIMENTS DEL TREBALL | RM Assessors","og_description":"Seguim amb la informaci\u00f3 de la reforma del IRPF a partir del proper dia 1 de gener del 2015. RENDIMENTS DEL TREBALL Indemnitzacions per acomiadament o extinci\u00f3 de contracte dels treballadors: Fins ara les indemnitzacions obligat\u00f2ries estaven totalment exemptes i no hi havia cap altra l\u00edmit A partir del dia 29 de novembre del 2014 [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2014-12-15T11:09:04+00:00","og_image":[{"width":112,"height":123,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/contaminacio.jpg","type":"image\/jpeg"}],"author":"neorg_US","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Written by":"neorg_US","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/"},"author":{"name":"neorg_US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944"},"headline":"REFORMA FISCAL 2015 &#8211; IRPF &#8211; RENDIMENTS DEL TREBALL","datePublished":"2014-12-15T11:09:04+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/"},"wordCount":339,"commentCount":0,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/contaminacio.jpg","keywords":["IRPF. rendiments del treball","reforma fiscal"],"articleSection":["Butllet\u00ed mensual","Fiscal i comptable"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/","url":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/","name":"REFORMA FISCAL 2015 - IRPF - RENDIMENTS DEL TREBALL | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/contaminacio.jpg","datePublished":"2014-12-15T11:09:04+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/contaminacio.jpg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/contaminacio.jpg","width":112,"height":123,"caption":"blog assessoria integral girona i figueres | RM Assessors"},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-treball\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/en\/"},{"@type":"ListItem","position":2,"name":"REFORMA FISCAL 2015 &#8211; IRPF &#8211; RENDIMENTS DEL TREBALL"}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/en\/#website","url":"https:\/\/www.rm-assessors.cat\/en\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/en\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","width":200,"height":200,"caption":"RM Assessors"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/rmassessors","https:\/\/x.com\/RMAssessors","https:\/\/www.linkedin.com\/company\/rm-assessors\/","https:\/\/www.instagram.com\/rm_assessors\/"]},{"@type":"Person","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944","name":"neorg_US","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","caption":"neorg_US"},"sameAs":["https:\/\/www.rm-assessors.cat"]}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/399","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=399"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/399\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/400"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}