{"id":406,"date":"2014-12-15T13:20:02","date_gmt":"2014-12-15T11:20:02","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-fiscal-2015-irpf-rendiments-del-capital-mobiliari\/"},"modified":"2014-12-15T13:20:02","modified_gmt":"2014-12-15T11:20:02","slug":"reforma-fiscal-2015-irpf-rendiments-del-capital-mobiliari","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-rendiments-del-capital-mobiliari\/","title":{"rendered":"REFORMA FISCAL 2015 – IRPF – RENDIMENTS DEL CAPITAL MOBILIARI"},"content":{"rendered":"

Rendiments del capital mobiliari:<\/span><\/p>\n

Reducci\u00f3 de dividends: A partir del dia 1.1.2015, s<\/span>\u2019elimina l’exempci\u00f3 dels primers 1.500 \u20ac<\/span><\/span> an<\/span>uals per l’obtenci\u00f3 de dividends i participacions en beneficis.<\/p>\n

Plans individuals d’estalvi sistem\u00e0tic<\/span> (PIAS): Es redueix de 10 a 5 anys la durada m\u00ednima dels plans individuals d’estalvi sistem\u00e0tic (PIAS).<\/p>\n

Els PIAS son plans d’estalvi pels que no s’ha de tributar pels rendiments que s’obtingui.<\/em><\/p><\/blockquote>\n

Es d\u00f3na la possibilitat de transformar en un PIAS les assegurances de vida formalitzades abans de l’01-01-2007, en les quals el contractant, assegurat i beneficiari siguin el mateix contribuent, sempre que no s’hagi superat el l\u00edmit m\u00e0xim de 8.000 \u20ac\/any de primes ni l’import acumulat de 240.000 \u20ac, i sempre que hagin transcorregut almenys 5 anys des del pagament de la primera prima.<\/p>\n

La corredoria d’assegurances de RM ASSESSORS us informar\u00e0 sense cost del vostre cas concret.<\/em><\/p><\/blockquote>\n

Plans d’estalvi a llarg termini:<\/span> Es creen els plans d’estalvi a llarg termini (PALP): Es crear\u00e0 aquests plans pels quan un contribuent que col\u00b7loqui el seu estalvi en productes com a dip\u00f2sits o assegurances, fins a un m\u00e0xim de 5.000 \u20ac anuals, no tributar\u00e0 pels rendiments que obtingui si el mant\u00e9 un m\u00ednim de 5 anys, sempre que compleixi els requisits establerts en la norma.<\/p>\n

Els plans d’estalvi a llarg termini els comercialitzaran les entitats financeres. Podeu demanar informaci\u00f3 a la corredoria d’assegurances de RM ASSESSORS.<\/em><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"

Rendiments del capital mobiliari: Reducci\u00f3 de dividends: A partir del dia 1.1.2015, s\u2019elimina l’exempci\u00f3 dels primers 1.500 \u20ac anuals per l’obtenci\u00f3 de dividends i participacions en beneficis. Plans individuals d’estalvi sistem\u00e0tic (PIAS): Es redueix de 10 a 5 anys la durada m\u00ednima dels plans individuals d’estalvi sistem\u00e0tic (PIAS). Els PIAS son plans d’estalvi pels que […]<\/p>\n","protected":false},"author":1,"featured_media":407,"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":[59,60,64],"class_list":["post-406","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-irpf","tag-reforma-fiscal","tag-rendiments-capital-mobiliari"],"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/406","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=406"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/406\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/407"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}