{"id":6174,"date":"2021-11-19T12:49:24","date_gmt":"2021-11-19T10:49:24","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/noves-deduccions-fiscals-per-a-la-rehabilitacio-dedificis\/"},"modified":"2021-11-19T12:49:24","modified_gmt":"2021-11-19T10:49:24","slug":"noves-deduccions-fiscals-per-a-la-rehabilitacio-dedificis","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/noves-deduccions-fiscals-per-a-la-rehabilitacio-dedificis\/","title":{"rendered":"Noves deduccions fiscals per a la rehabilitaci\u00f3 d’edificis"},"content":{"rendered":"\n
Ha estat aprovada una normativa que dona nous incentius fiscals amb la finalitat de millorar l’efici\u00e8ncia energ\u00e8tica i la inversi\u00f3 en la rehabilitaci\u00f3 dels edificis.<\/h5>\n\n\n\n

El Reial decret llei 19\/2021 <\/em><\/a>del passat 5 d’octubre, inclou determinats incentius per a la rehabilitaci\u00f3 d’edificis. Destaquem el seg\u00fcent: <\/p>\n\n\n\n

Obres realitzades per a la reducci\u00f3 de la demanda de calefacci\u00f3 i refrigeraci\u00f3 d\u2019un
habitatge<\/h3>\n\n\n\n


Limitaci\u00f3:<\/strong> nom\u00e9s s’entendr\u00e0 que s’ha redu\u00eft la demanda de calefacci\u00f3 i refrigeraci\u00f3 de l’habitatge quan es redueixi almenys un 7% la suma dels indicadors de demanda de calefacci\u00f3 i refrigeraci\u00f3 del certificat d’efici\u00e8ncia energ\u00e8tica de l’habitatge.
Exercici fiscal a aplicar la deducci\u00f3<\/strong>: es practicar\u00e0 en el per\u00edode impositiu en qu\u00e8 s’expedeixi el certificat d’efici\u00e8ncia energ\u00e8tica em\u00e8s despr\u00e9s de la realitzaci\u00f3 de les obres.
Deducci\u00f3 fiscal <\/strong>: El 20% de les quantitats satisfetes des de l’entrada en vigor d’aquesta normativa i fins al 31 de desembre de 2022, sobre una base m\u00e0xima de 5.000 euros anuals. <\/p>\n\n\n\n

Obres realitzades per a la millora en el consum d’energia prim\u00e0ria no renovable.<\/h3>\n\n\n\n


Limitaci\u00f3:<\/strong> nom\u00e9s s’entendr\u00e0 que s’ha millorat el consum d’energia prim\u00e0ria no renovable quan es redueixi almenys un 30% l’indicador de consum d’energia prim\u00e0ria no renovable, o b\u00e9, s’aconsegueixi una millora de la qualificaci\u00f3 energ\u00e8tica.
Exercici fiscal a aplicar la deducci\u00f3:<\/strong> es practicar\u00e0 en el per\u00edode impositiu en qu\u00e8 s’expedeixi el certificat d’efici\u00e8ncia energ\u00e8tica.<\/p>\n\n\n\n

Deducci\u00f3 fiscal<\/strong>: El 40% sobre les quantitats satisfetes fins al 31 de desembre de 2022, calculat sobre una base m\u00e0xima anual de 7.500 euros. <\/p>\n\n\n\n

Obres de rehabilitaci\u00f3 energ\u00e8tica d’habitatges ubicats en edificis d’\u00fas predominant residencial.<\/h3>\n\n\n\n


Limitaci\u00f3:<\/strong> tindran la consideraci\u00f3 d’obres de rehabilitaci\u00f3 energ\u00e8tica de l’edifici aquelles en qu\u00e8 s’obtingui una reducci\u00f3 de com a m\u00ednim un 30% del consum d’energia prim\u00e0ria no renovable de l’edifici on s’ubica l’habitatge.

Exercici fiscal a aplicar la deducci\u00f3:<\/strong> La deducci\u00f3 es practicar\u00e0 en els per\u00edodes impositius 2021, 2022 i 2023 en relaci\u00f3 amb les quantitats satisfetes en cadascun d’ells, sempre que s’hagi expedit el nou certificat d’efici\u00e8ncia energ\u00e8tica. En tot cas, aquest certificat s’ha d’expedir abans de l’1 de gener del 2024.<\/p>\n\n\n\n

Deducci\u00f3 fiscal<\/strong>: El 60% de les quantitats satisfetes fins el 31 de desembre del 2023, sobre una base m\u00e0xima de 5.000 \u20ac anuals. L’exc\u00e9s es podr\u00e0 dedu\u00edr en els quatre exercicis, sense que en cap cas la base acumulada de la deducci\u00f3 pugui excedir els 15.000 euros.
<\/p>\n\n\n\n

Consideracions comuns:<\/h3>\n\n\n\n

Requisit previ:<\/strong> les obres s\u2019han d\u2019efectuar a l\u2019habitatge habitual o habitatge que estigu\u00e9s arrendat en aquell moment o en expectativa de lloguer, sempre que, en aquest darrer cas es llogui abans del 31 de desembre de 2023.<\/p>\n\n\n\n

Comunitat de propietaris:<\/strong> Tractant-se d’obres dutes a terme per una comunitat de propietaris la quantia susceptible de formar la base de la deducci\u00f3, vindr\u00e0 determinada pel resultat d’aplicar a les quantitats satisfetes per la comunitat de propietaris, el coeficient de participaci\u00f3 que tingui el contribuent.<\/p>\n\n\n\n


<\/p>\n\n\n\n

\"\"<\/a><\/figure>\n\n\n\n
Som Administradors de finques, API i Agents immobiliaris. Consulteu-nos sense comprom\u00eds <\/em><\/h5>\n\n\n\n
<\/div>\n","protected":false},"excerpt":{"rendered":"

Ha estat aprovada una normativa que dona nous incentius fiscals amb la finalitat de millorar l’efici\u00e8ncia energ\u00e8tica i la inversi\u00f3 en la rehabilitaci\u00f3 dels edificis.<\/p>\n","protected":false},"author":1,"featured_media":3337,"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 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