{"id":6086,"date":"2021-10-25T17:04:31","date_gmt":"2021-10-25T15:04:31","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/novetats-fiscals-del-projecte-de-llei-de-pressupostos-generals-de-lestat-per-a-lany-2022\/"},"modified":"2021-10-25T17:04:31","modified_gmt":"2021-10-25T15:04:31","slug":"novetats-fiscals-del-projecte-de-llei-de-pressupostos-generals-de-lestat-per-a-lany-2022","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/novetats-fiscals-del-projecte-de-llei-de-pressupostos-generals-de-lestat-per-a-lany-2022\/","title":{"rendered":"Novetats fiscals del projecte de Llei de pressupostos generals de l&#8217;Estat per a l&#8217;any 2022."},"content":{"rendered":"\n<h5 class=\"wp-block-heading\">Es reduir\u00e0 el l\u00edmit d&#8217;aportacions als plans de pensions, es mantindr\u00e0 els l\u00edmits actuals per quedar incl\u00f2s en el sistema de m\u00f2duls de IRPF i IVA, i s&#8217;establir\u00e0 un tipus m\u00ednim de tributaci\u00f3 a l&#8217;Impost de Societats. Aquestes son algunes de les novetats que incorpora el projecte de Llei de pressupostos general de l&#8217;Estat per a l&#8217;any 2022. <\/h5>\n\n\n\n<p>Destaquem a continuaci\u00f3 les principals novetats fiscals previstes per a l&#8217;any 2022, tot insistint en que pel moment no es m\u00e9s que un projecte de llei que haur\u00e0 de ser ratificat per les corts espanyoles. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. IMPOST SOBRE LA RENDA DE LES PERSONES F\u00cdSIQUES<\/strong><\/h3>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>1.1. Reducci\u00f3 aplicable en la base imposable per aportacions i contribucions a plans de pensions<\/strong> i a altres sistemes de previsi\u00f3 social:<\/h5>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>L\u00edmit m\u00e0xim d&#8217;aportacions a plans individuals:<\/strong> 1.500 euros anuals (fins ara 2.000 euros).<\/li><li><strong>L\u00edmit m\u00e0xim d&#8217;aportacions a plans d&#8217;empresa<\/strong>: 8.500 euros anuals (fins ara 8.000 euros), no sols mitjan\u00e7ant la realitzaci\u00f3 de contribucions empresarials, com ja succeeix, sin\u00f3 tamb\u00e9 mitjan\u00e7ant aportacions del treballador al mateix instrument de previsi\u00f3 social sempre que aquestes aportacions siguin del mateix import o inferior a la respectiva contribuci\u00f3 empresarial.<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>1.2. Pr\u00f2rroga dels l\u00edmits excloents del m\u00e8tode d&#8217;estimaci\u00f3 objectiva en l&#8217;IRPF per a 2022<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>L\u00edmit m\u00e0xim del volum total d&#8217;operacions<\/strong>: El volum d&#8217;operacions del conjunt de les activitats econ\u00f2miques l&#8217;any anterior (excepte les agr\u00edcoles, ramaderes i forestals) no ha de superar els 250.000 euros. Aquest l\u00edmit ser\u00e0 de 125.000 euros quan correspongui a operacions per les quals estiguin obligats a expedir factura en ser el destinatari un empresari o professional que actu\u00ef com a tal. <\/li><li><strong>L\u00edmit m\u00e0xim del volum de compres<\/strong>: El volum de compres de bens i serveis l&#8217;any anterior, excloses inversions, no ha de superar els 250.000 euros.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. IMPOST SOBRE SOCIETATS<\/strong><\/h3>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>2.1. Establiment de tributaci\u00f3 m\u00ednima per a determinats contribuents<\/strong>. <\/h5>\n\n\n\n<p>Aix\u00f2 suposa que, com a resultat de l&#8217;aplicaci\u00f3 de les deduccions, no es podr\u00e0 rebaixar la quota l\u00edquida per sota d&#8217;aquest import. <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Tributaci\u00f3 m\u00ednima del 15%<\/strong>: S&#8217;estableix&nbsp;<strong>una tributaci\u00f3 m\u00ednima del 15\u2006%<\/strong>&nbsp;de la base imposable per a aquells contribuents de l&#8217;impost amb un import net del volum de negocis igual o superior a vint milions d&#8217;euros durant els dotze mesos anteriors a la data d&#8217;inici del per\u00edode impositiu o que tributin en el r\u00e8gim de consolidaci\u00f3 fiscal, en aquest cas, siguin quin sigui l&#8217;import del seu volum de negocis.<\/li><li><strong>Entitats de nova creaci\u00f3:<\/strong> El tipus de&nbsp;<strong>tributaci\u00f3 m\u00ednima ser\u00e0 del 10\u2006%<\/strong>&nbsp;en les entitats de nova creaci\u00f3, el tipus de les quals \u00e9s del 15 per cent, i&nbsp;<strong>del 18\u2006%<\/strong>&nbsp;per a les entitats de cr\u00e8dit i d&#8217;exploraci\u00f3, recerca i explotaci\u00f3 de jaciments i emmagatzematges subterranis d&#8217;hidrocarburs el tipus general dels quals \u00e9s del 30\u2006%. <\/li><li><strong>Cooperatives<\/strong>: En el cas de les cooperatives, la quota l\u00edquida m\u00ednima no podr\u00e0 ser inferior al resultat d&#8217;aplicar el 60\u2006% a la quota \u00edntegra.<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>2.2. Reducci\u00f3 de la bonificaci\u00f3 per a les entitats dedicades a l&#8217;arrendament d&#8217;habitatge<\/strong><\/h5>\n\n\n\n<p>Es<strong> redueix del 85 al 40\u2006%<\/strong>&nbsp;la bonificaci\u00f3 fiscal per a les entitats que es dediquen a l&#8217;arrendament d&#8217;habitatge.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>2.3. Deduccions i bonificacions de la quota \u00edntegra del grup fiscal<\/strong><\/h5>\n\n\n\n<p>La quota \u00edntegra del grup fiscal minorada en l&#8217;import de les deduccions i bonificacions que poguessin resultar d&#8217;aplicaci\u00f3, no podran donar lloc, en cap cas, a una quota l\u00edquida negativa.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. IMPOST SOBRE EL VALOR AFEGIT<\/strong><\/h3>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>3.1. L\u00edmits per a l&#8217;aplicaci\u00f3 del r\u00e8gim simplificat:<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>L\u00edmit m\u00e0xim del volum total d&#8217;operacions<\/strong>: El volum d&#8217;operacions del conjunt de les activitats econ\u00f2miques l&#8217;any anterior, excepte les agr\u00edcoles, forestals i ramaderes, no ha de superar els 250.000 euros. Aquest l\u00edmit ser\u00e0 de 125.000 euros quan correspongui a operacions per les quals estiguin obligats a expedir factura en ser el destinatari un empresari o professional que actu\u00ef com a tal.<\/li><li> <strong>L\u00edmit m\u00e0xim del volum de compres<\/strong>: El volum de compres de bens i serveis l&#8217;any anteriors, excloses inversions, no ha de superar els 250.000 euros.<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\">3.2. L\u00edmits per a l&#8217;aplicaci\u00f3 del R\u00e8gim especial de l&#8217;agricultura, ramaderia i pesca de l&#8217;IVA:<\/h5>\n\n\n\n<p>250.000 euros, tenint en compte les adquisicions i importacions de b\u00e9ns i serveis per al conjunt de les seves activitats empresarials o professionals, excloses les relatives a elements de l&#8217;immobilitzat, realitzades l&#8217;any immediat anterior.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. ALTRES NOVETATS TRIBUT\u00c0RIES<\/strong><\/h3>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>4.1. Indicador p\u00fablic de renda d&#8217;efectes m\u00faltiples (IPREM)<\/strong><\/h5>\n\n\n\n<p>Es fixen les seves quanties per a 2022 les quals es veuen incrementades en un 2,5 per cent respecte a anys anteriors i s\u00f3n les seg\u00fcents:<\/p>\n\n\n\n<p>a) diari, 19,30\u202f\u20ac<\/p>\n\n\n\n<p>b) mensual, 579,02\u202f\u20ac<\/p>\n\n\n\n<p>c) anual, 6.948,24\u202f\u20ac,<\/p>\n\n\n\n<p>d) en els sup\u00f2sits en qu\u00e8 la refer\u00e8ncia al salari m\u00ednim interprofessional (SMI) ha estat substitu\u00efda per la refer\u00e8ncia a l&#8217;IPREM ser\u00e0 de 8.106,28\u202f\u20ac quan les normes es refereixin SMI en c\u00f2mput anual, tret que excloguessin expressament les pagues extraordin\u00e0ries; en aquest cas, la quantia ser\u00e0 de 6.948,24\u202f\u20ac.<\/p>\n\n\n\n<p>4.2<strong>. Inter\u00e8s legal dels diners i inter\u00e8s de demora<\/strong><\/p>\n\n\n\n<p>Es fixen l&#8217;inter\u00e8s legal dels diners i l&#8217;inter\u00e8s de demora en un 3\u2006% i en un 3,75\u2006%, respectivament, sense variaci\u00f3, per tant, respecte a anys anteriors.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_6.jpg\"><img decoding=\"async\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_6.jpg\" alt=\"\" class=\"wp-image-2188\"\/><\/a><\/figure>\n\n\n\n<h5 class=\"wp-block-heading\"><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds<\/em><\/h5>\n\n\n\n<div class=\"wp-block-contact-form-7-contact-form-selector\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Es reduir\u00e0 el l\u00edmit d&#8217;aportacions als plans de pensions, es mantindr\u00e0 els l\u00edmits actuals per quedar incl\u00f2s en el sistema de m\u00f2duls de IRPF i IVA, i s&#8217;establir\u00e0 un tipus m\u00ednim de tributaci\u00f3 a l&#8217;Impost de Societats. Aquestes son algunes de les novetats que incorpora el projecte de Llei de pressupostos general de l&#8217;Estat per [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3319,"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":[21,41],"tags":[2084,2085],"class_list":["post-6086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","tag-normes-fiscals-2022","tag-pressupostos-estat-2022"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novetats fiscals del projecte de Llei de pressupostos generals de l&#039;Estat per a l&#039;any 2022. | 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\/novetats-fiscals-del-projecte-de-llei-de-pressupostos-generals-de-lestat-per-a-lany-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novetats fiscals del projecte de Llei de pressupostos generals de l&#039;Estat per a l&#039;any 2022. | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Es reduir\u00e0 el l\u00edmit d&#8217;aportacions als plans de pensions, es mantindr\u00e0 els l\u00edmits actuals per quedar incl\u00f2s en el sistema de m\u00f2duls de IRPF i IVA, i s&#8217;establir\u00e0 un tipus m\u00ednim de tributaci\u00f3 a l&#8217;Impost de Societats. 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