{"id":427,"date":"2014-12-15T14:19:31","date_gmt":"2014-12-15T12:19:31","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-fiscal-2015-irpf-deduccions-de-la-quota\/"},"modified":"2014-12-15T14:19:31","modified_gmt":"2014-12-15T12:19:31","slug":"reforma-fiscal-2015-irpf-deduccions-de-la-quota","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-deduccions-de-la-quota\/","title":{"rendered":"REFORMA FISCAL 2015 – IRPF – DEDUCCIONS DE LA QUOTA"},"content":{"rendered":"

9.- DEDUCCIONS DE LA QUOTA<\/span><\/p>\n

Deducci\u00f3 per lloguer d\u2019habitatge habitual: <\/span>S\u2019ha suprimit la deducci\u00f3 per lloguer de l\u2019habitatge habitual.<\/p>\n

Es mant\u00e9 la deducci\u00f3 pels contribuents que hi tenien dret amb anterioritat al 01-01-2015 i es mantingui els requisits<\/em><\/p>\n

Deducci\u00f3 per inversions en habitatge habitual:\u00a0 Aquesta deducci\u00f3 ja s’havia suprimit. No obstant, e<\/span><\/span>s mant\u00e9 el regim transitori per adquisicions realitzades fins el. 1.1.2013<\/p>\n

\u00a0Donatius:<\/span> Els donatius a fundacions i associacions declarades d\u2019utilitat p\u00fablica. Queda en la forma seg\u00fcent:<\/p>\n

 <\/p>\n\n\n\n\n\n
Import del donatiu<\/strong><\/td>\nReducci\u00f3 2015<\/strong><\/td>\nReducci\u00f3 2016<\/strong><\/td>\n<\/tr>\n
Fins a 150 \u20ac<\/td>\n50%<\/td>\n75%<\/td>\n<\/tr>\n
Resta<\/td>\n27,5%<\/td>\n30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Deduccions per aportacions a partits pol\u00edtics:<\/span> Es substitueix el regim actual per una deducci\u00f3 de la quota equivalent al 20% de les aportacions efectuades, sobre una base m\u00e0xima de 600 euros.<\/p>\n","protected":false},"excerpt":{"rendered":"

9.- DEDUCCIONS DE LA QUOTA Deducci\u00f3 per lloguer d\u2019habitatge habitual: S\u2019ha suprimit la deducci\u00f3 per lloguer de l\u2019habitatge habitual. Es mant\u00e9 la deducci\u00f3 pels contribuents que hi tenien dret amb anterioritat al 01-01-2015 i es mantingui els requisits Deducci\u00f3 per inversions en habitatge habitual:\u00a0 Aquesta deducci\u00f3 ja s’havia suprimit. No obstant, es mant\u00e9 el regim […]<\/p>\n","protected":false},"author":1,"featured_media":429,"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":[73,59,60],"class_list":["post-427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-deduccions-quota","tag-irpf","tag-reforma-fiscal"],"acf":[],"yoast_head":"\nREFORMA FISCAL 2015 - IRPF - DEDUCCIONS DE LA QUOTA | 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-deduccions-de-la-quota\/\" \/>\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 - DEDUCCIONS DE LA QUOTA | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"9.- DEDUCCIONS DE LA QUOTA Deducci\u00f3 per lloguer d\u2019habitatge habitual: S\u2019ha suprimit la deducci\u00f3 per lloguer de l\u2019habitatge habitual. 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