{"id":403,"date":"2014-12-15T13:12:48","date_gmt":"2014-12-15T11:12:48","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-fiscal-2015-irpf-rendiments-del-capital-immobiliari\/"},"modified":"2014-12-15T13:12:48","modified_gmt":"2014-12-15T11:12:48","slug":"reforma-fiscal-2015-irpf-rendiments-del-capital-immobiliari","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-capital-immobiliari\/","title":{"rendered":"REFORMA FISCAL 2015 &#8211; IRPF &#8211; RENDIMENTS DEL CAPITAL IMMOBILIARI"},"content":{"rendered":"<p><span style=\"color: #ff0000;\">Arrendament d\u2019habitatges<\/span>: Fins ara, del rendiment net obtingut per l\u2019arrendament d\u2019immobles destinats a habitatge es practicava una reducci\u00f3 del 60% amb car\u00e0cter general i del 100 % quan l\u2019habitatge s\u2019arrendava a joves. Amb la reforma la reducci\u00f3 s\u2019unifica en un 60% i queda eliminada la reducci\u00f3 del 100%.<\/p>\n<p>Tamb\u00e9 disminueix del 40% al 30% la reducci\u00f3 per rendiments irregulars (generats en m\u00e9s de dos anys) i imputats en un \u00fanic exercici amb el l\u00edmit de 300.000,00 \u20ac.<\/p>\n<p><em>En el cas d&#8217;arrendament d&#8217;habitatges a joves, conv\u00e9 formalitzar l&#8217;arrendament dintre l&#8217;actual 2014 per tal de poder gaudir de la reducci\u00f3 del 100% durant tota la vig\u00e8ncia del contracte,<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Arrendament d\u2019habitatges: Fins ara, del rendiment net obtingut per l\u2019arrendament d\u2019immobles destinats a habitatge es practicava una reducci\u00f3 del 60% amb car\u00e0cter general i del 100 % quan l\u2019habitatge s\u2019arrendava a joves. Amb la reforma la reducci\u00f3 s\u2019unifica en un 60% i queda eliminada la reducci\u00f3 del 100%. Tamb\u00e9 disminueix del 40% al 30% la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":404,"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":[63,59,60],"class_list":["post-403","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-arrendament-dhabitatges","tag-irpf","tag-reforma-fiscal"],"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/403","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=403"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/403\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/404"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}