{"id":418,"date":"2014-12-15T13:57:36","date_gmt":"2014-12-15T11:57:36","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/"},"modified":"2014-12-15T13:57:36","modified_gmt":"2014-12-15T11:57:36","slug":"reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/","title":{"rendered":"REFORMA FISCAL 2015 &#8211; IRPF &#8211; GUANYS I P\u00c8RDUES PATRIMONIALS"},"content":{"rendered":"<p><span style=\"color: #ff0000;\">GUANYS I P\u00c8RDUES PATRIMONIALS:<\/span><\/p>\n<p><span style=\"color: #ff0000;\">Coeficients d\u2019actualitzaci\u00f3 monet\u00e0ria:<\/span> S\u2019ha suprimit els coeficients d\u2019actualitzaci\u00f3 monet\u00e0ria del valor d\u2019adquisici\u00f3 i d\u2019amortitzaci\u00f3 de bens immobles per compensar l&#8217;efecte de la inflaci\u00f3.<\/p>\n<p><span style=\"color: #ff0000;\">Coeficients d\u2019abatiment<\/span>: S\u2019ha introdu\u00eft un l\u00edmit de 400.000 \u20ac de preu conjunt de transmissions en un any a partir del qual no s\u2019aplicar\u00e0 els coeficients d\u2019abatiment de la DT.9\u00aa.<\/p>\n<blockquote><p><em>Aquests coeficients permeten reduir el guany en funci\u00f3 de la data d\u2019adquisici\u00f3 dels bens que s\u2019hagu\u00e9s adquirit abans del dia 31 de desembre del 1994. La reforma implicar\u00e0 haver de tributar bastant m\u00e9s per les transmissions d&#8217;aquests immobles a partir del dia 1.1.2015.<br \/>\n<\/em><\/p><\/blockquote>\n<p><span style=\"color: #ff0000;\">Exempci\u00f3 guanys patrimonials dels majors de 65 anys<\/span>: Estaran exclosos de tributaci\u00f3 els guanys derivats de la transmissi\u00f3 d\u2019elements patrimonials, fins a 240.000 \u20ac de valor de transmissi\u00f3, realitzada per persones majors de 65 anys, sempre que destinin el producte obtingut en la constituci\u00f3 d\u2019una renda vital\u00edcia al seu favor en el termini de sis mesos.<\/p>\n<blockquote><p><em>La Corredoria d&#8217;assegurances de RM ASSESSORS us informar\u00e0 dels productes de renda vital\u00edcia i del seu rendiment.<\/em><\/p><\/blockquote>\n<p><span style=\"color: #ff0000;\">Transmissi\u00f3 de drets de subscripci\u00f3 d\u2019accions cotitzades<\/span>: A partir del dia 1.1.2017 la transmissi\u00f3 dels drets de subscripci\u00f3 es considerar\u00e0 en tot cas guany del per\u00edode en que es produeix-hi la transmissi\u00f3 sense afectar el valor d\u2019adquisici\u00f3.<\/p>\n<p><span style=\"color: #ff0000;\">Guanys i p\u00e8rdues patrimonials obtinguts en menys de un any<\/span>: S\u2019incorporaran a la base de l\u2019estalvi i es compensar\u00e0 guanys i p\u00e8rdues, amb independ\u00e8ncia de que el per\u00edode d\u2019obtenci\u00f3 sigui de m\u00e9s o de menys de un any.<\/p>\n<blockquote><p><em>Fins a l\u2019exercici 2014 els guanys obtinguts en m\u00e9s de un any anaven a la base general i, per tant, tributaven molt m\u00e9s.<\/em><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>GUANYS I P\u00c8RDUES PATRIMONIALS: Coeficients d\u2019actualitzaci\u00f3 monet\u00e0ria: S\u2019ha suprimit els coeficients d\u2019actualitzaci\u00f3 monet\u00e0ria del valor d\u2019adquisici\u00f3 i d\u2019amortitzaci\u00f3 de bens immobles per compensar l&#8217;efecte de la inflaci\u00f3. Coeficients d\u2019abatiment: S\u2019ha introdu\u00eft un l\u00edmit de 400.000 \u20ac de preu conjunt de transmissions en un any a partir del qual no s\u2019aplicar\u00e0 els coeficients d\u2019abatiment de la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":419,"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":[67,59,60],"class_list":["post-418","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-guanys-pedues-patrimonials","tag-irpf","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 - GUANYS I P\u00c8RDUES PATRIMONIALS | 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-guanys-i-perdues-patrimonials\/\" \/>\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 - GUANYS I P\u00c8RDUES PATRIMONIALS | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"GUANYS I P\u00c8RDUES PATRIMONIALS: Coeficients d\u2019actualitzaci\u00f3 monet\u00e0ria: S\u2019ha suprimit els coeficients d\u2019actualitzaci\u00f3 monet\u00e0ria del valor d\u2019adquisici\u00f3 i d\u2019amortitzaci\u00f3 de bens immobles per compensar l&#8217;efecte de la inflaci\u00f3. Coeficients d\u2019abatiment: S\u2019ha introdu\u00eft un l\u00edmit de 400.000 \u20ac de preu conjunt de transmissions en un any a partir del qual no s\u2019aplicar\u00e0 els coeficients d\u2019abatiment de la [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/\" \/>\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=\"2014-12-15T11:57:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/hipoteca.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"124\" \/>\n\t<meta property=\"og:image:height\" content=\"82\" \/>\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=\"1 minute\" \/>\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-guanys-i-perdues-patrimonials\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\\\/\"},\"author\":{\"name\":\"neorg_US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\"},\"headline\":\"REFORMA FISCAL 2015 &#8211; IRPF &#8211; GUANYS I P\u00c8RDUES PATRIMONIALS\",\"datePublished\":\"2014-12-15T11:57:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\\\/\"},\"wordCount\":308,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/hipoteca.jpg\",\"keywords\":[\"guanys p\u00e9dues patrimonials\",\"IRPF\",\"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-guanys-i-perdues-patrimonials\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\\\/\",\"name\":\"REFORMA FISCAL 2015 - IRPF - GUANYS I P\u00c8RDUES PATRIMONIALS | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/hipoteca.jpg\",\"datePublished\":\"2014-12-15T11:57:36+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/hipoteca.jpg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/hipoteca.jpg\",\"width\":124,\"height\":82,\"caption\":\"blog assessoria integral girona i figueres | RM Assessors\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\\\/#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; GUANYS I P\u00c8RDUES PATRIMONIALS\"}]},{\"@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 - GUANYS I P\u00c8RDUES PATRIMONIALS | 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-guanys-i-perdues-patrimonials\/","og_locale":"en_US","og_type":"article","og_title":"REFORMA FISCAL 2015 - IRPF - GUANYS I P\u00c8RDUES PATRIMONIALS | RM Assessors","og_description":"GUANYS I P\u00c8RDUES PATRIMONIALS: Coeficients d\u2019actualitzaci\u00f3 monet\u00e0ria: S\u2019ha suprimit els coeficients d\u2019actualitzaci\u00f3 monet\u00e0ria del valor d\u2019adquisici\u00f3 i d\u2019amortitzaci\u00f3 de bens immobles per compensar l&#8217;efecte de la inflaci\u00f3. Coeficients d\u2019abatiment: S\u2019ha introdu\u00eft un l\u00edmit de 400.000 \u20ac de preu conjunt de transmissions en un any a partir del qual no s\u2019aplicar\u00e0 els coeficients d\u2019abatiment de la [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2014-12-15T11:57:36+00:00","og_image":[{"width":124,"height":82,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/hipoteca.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":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/"},"author":{"name":"neorg_US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944"},"headline":"REFORMA FISCAL 2015 &#8211; IRPF &#8211; GUANYS I P\u00c8RDUES PATRIMONIALS","datePublished":"2014-12-15T11:57:36+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/"},"wordCount":308,"commentCount":0,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/hipoteca.jpg","keywords":["guanys p\u00e9dues patrimonials","IRPF","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-guanys-i-perdues-patrimonials\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/","url":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/","name":"REFORMA FISCAL 2015 - IRPF - GUANYS I P\u00c8RDUES PATRIMONIALS | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/hipoteca.jpg","datePublished":"2014-12-15T11:57:36+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/hipoteca.jpg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/hipoteca.jpg","width":124,"height":82,"caption":"blog assessoria integral girona i figueres | RM Assessors"},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-guanys-i-perdues-patrimonials\/#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; GUANYS I P\u00c8RDUES PATRIMONIALS"}]},{"@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\/418","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=418"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/418\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/419"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}