{"id":461,"date":"2014-12-15T16:54:11","date_gmt":"2014-12-15T14:54:11","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-fiscal-2015-irpf-subjectes-passius\/"},"modified":"2014-12-15T16:54:11","modified_gmt":"2014-12-15T14:54:11","slug":"reforma-fiscal-2015-irpf-subjectes-passius","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/reforma-fiscal-2015-irpf-subjectes-passius\/","title":{"rendered":"REFORMA FISCAL 2015 &#8211; IRPF &#8211; SUBJECTES PASSIUS"},"content":{"rendered":"<p><span style=\"color: #ff0000;\">1.- SUBJECTES PASSIUS DE L\u2019IMPOST.<\/span><\/p>\n<p><span style=\"color: #ff0000;\">Societats civils amb objecte mercantil:<\/span> Fins ara les societats civils que tenien per objecte alguna activitat mercantil no pagaven Impost de Societats, els seus rendiments s\u2019imputaven directament als socis com a rendiments del treball i aquests els havien d\u2019incloure en la seva declaraci\u00f3 de IRPF. A partir del dia 1 de gener del 2016 i a causa de la reforma, aquestes societats civils passaran a tributar per Impost de Societats.<\/p>\n<p>S\u2019estableix un r\u00e8gim transitori per que aquestes societats es puguin dissoldre i liquidar si els seus socis ho estimen convenient.<\/p>\n<p><em>Conv\u00e9 analitzar amb temps el que sigui m\u00e9s convenient, cas per cas, donat que les implicacions del canvi de regim fiscal seran importants<\/em>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.- SUBJECTES PASSIUS DE L\u2019IMPOST. Societats civils amb objecte mercantil: Fins ara les societats civils que tenien per objecte alguna activitat mercantil no pagaven Impost de Societats, els seus rendiments s\u2019imputaven directament als socis com a rendiments del treball i aquests els havien d\u2019incloure en la seva declaraci\u00f3 de IRPF. A partir del dia 1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"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":[59,76,82,83],"class_list":["post-461","post","type-post","status-publish","format-standard","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-irpf","tag-reforma-fiscal-2015","tag-reforma-fiscal-21015-irpf-societats-civils","tag-societat-civil"],"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 - SUBJECTES PASSIUS | 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-subjectes-passius\/\" \/>\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 - SUBJECTES PASSIUS | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"1.- SUBJECTES PASSIUS DE L\u2019IMPOST. Societats civils amb objecte mercantil: Fins ara les societats civils que tenien per objecte alguna activitat mercantil no pagaven Impost de Societats, els seus rendiments s\u2019imputaven directament als socis com a rendiments del treball i aquests els havien d\u2019incloure en la seva declaraci\u00f3 de IRPF. 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