{"id":6334,"date":"2022-01-14T11:18:36","date_gmt":"2022-01-14T09:18:36","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/mesures-fiscals-de-la-generalitat-de-catalunya-per-el-2022\/"},"modified":"2022-01-14T11:18:36","modified_gmt":"2022-01-14T09:18:36","slug":"mesures-fiscals-de-la-generalitat-de-catalunya-per-el-2022","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/mesures-fiscals-de-la-generalitat-de-catalunya-per-el-2022\/","title":{"rendered":"Mesures fiscals de la Generalitat de Catalunya per el 2022"},"content":{"rendered":"\n

El DOG del passat 31 de desembre va publicar la LLEI 2\/2021, del 29 de desembre, de mesures fiscals, financeres, administratives i del sector p\u00fablic<\/a>, de la que destaquem les seg\u00fcents mesures fiscals:<\/p>\n\n\n\n

Impost sobre els actius no productius de les persones jur\u00eddiques<\/h3>\n\n\n\n

Concepte d’actius no productius<\/strong>: S’aclareix el concepte d’actius no productius que es defineixen com els actius cedits gratu\u00eftament o per sota el seu preu de mercat als propietaris, socis i part\u00edcips del subjecte passiu o a persones vinculades a aquests, per que el destinin totalment o parcialment a l’\u00fas propi o a l’aprofitament privat. En el cas que el b\u00e9 s’utilitzi parcialment per a finalitats particulars, es considera actiu no productiu nom\u00e9s la part o proporci\u00f3 que es destina a aquestes finalitats.<\/p>\n\n\n\n

Concepte d’actius productius<\/strong>: Per contra, es considera actius productius i no subjectes a l’impost, el actius arrendats a preu de mercat als propietaris, socis i part\u00edcips o a persones vinculades a aquests, o a entitats participades per qualsevol d’ells, i que es destinen a l’exercici d’una activitat econ\u00f2mica.<\/p>\n\n\n\n

Actius de recent adquisici\u00f3 o afectaci\u00f3<\/strong>: Es considera que un actiu \u00e9s no productiu i que, per tant, resta subjecte a l’impost si passats dos anys des de la seva adquisici\u00f3 o desafectaci\u00f3, no ha estat efectivament afectat a l’activitat del subjecte passiu, llevat de prova en contra o de prova de causa de for\u00e7a major. En el cas dels b\u00e9ns immobles, el termini \u00e9s de cinc anys.<\/p>\n\n\n\n

Actius destinats a l’arrendament d’immobles sense ser-ne l’activitat principal<\/strong>: Quan el subjecte passiu realitzi l’activitat d’arrendament d’immobles sense ser-ne l’activitat principal, aquesta es considera activitat econ\u00f2mica malgrat que no es compleixi el requisit de persona contractada
sempre que s’acrediti la inefici\u00e8ncia econ\u00f2mica del compliment d’aquest requisit.<\/p>\n\n\n\n

Societats inactives<\/strong>: Tamb\u00e9 s\u00f3n subjectes passius de l’impost les persones jur\u00eddiques i entitats quan romanguin en situaci\u00f3 d’inactivitat, llevat que es trobin en proc\u00e9s de liquidaci\u00f3 i dissoluci\u00f3.<\/p>\n\n\n\n

Impost sobre els habitatges buits<\/h3>\n\n\n\n

Subjectes passius de l’impost<\/strong>: A m\u00e9s de les persones jur\u00eddiques, es considera subjecte passiu de l’impost a les persones f\u00edsiques que tenen la condici\u00f3 de grans tenidors.<\/p>\n\n\n\n

Concepte de gran tenidor<\/strong>: A l’efecte d’aquest impost, es considera gran tenidor la persona f\u00edsica que \u00e9s titular d’un dret de propietat, d’usdefruit, d’un dret de superf\u00edcie o de qualsevol altre dret real que atorgui la facultat d’explotaci\u00f3 econ\u00f2mica de l’habitatge, de m\u00e9s de quinze habitatges.<\/p>\n\n\n\n

Impost sobre les emissions de di\u00f2xid de carboni dels vehicles de tracci\u00f3 mec\u00e0nica<\/strong><\/h3>\n\n\n\n

Vehicles que estan subjectes a l’impost: <\/strong> Es considera vehicles aptes per circular per les vies p\u00fabliques i que, per tant, queden subjectes a l’impost, els que no hagin estat donats de baixa de manera definitiva o temporal i els prove\u00efts de permisos temporals. <\/p>\n\n\n\n

Impost sobre successions i donacions <\/strong><\/h3>\n\n\n\n

Ajornament excepcional de l’impost<\/strong>: Fins el 31 de desembre del 2022, s’amplia a dos anys el termini m\u00e0xim en que es podr\u00e0 ajornar el pagament de l’impost en el cas que en l’inventari de l’her\u00e8ncia no hi hagi prou diners en efectiu o bens suficients i f\u00e0cilment realitzables per a poder-lo pagar.<\/p>\n\n\n\n

Acolliment<\/strong>: Als efectes de l’Impost sobre successions i donacions, la relaci\u00f3 entre les persones acollides i acollidores s’equipara a la relaci\u00f3 entre fills i ascendents.
<\/p>\n\n\n\n

Impost sobre la renda de les persones f\u00edsiques<\/h3>\n\n\n\n

Deducci\u00f3 auton\u00f2mica pel naixement o adopci\u00f3 d’un fill<\/strong>: 150 euros per progenitor i 300 euros en cas de fam\u00edlia monoparental. <\/p>\n\n\n\n

Deducci\u00f3 auton\u00f2mica pel lloguer de l’habitatge habitual<\/strong>: El 10%, fins a un m\u00e0xim 600 euros anuals en el cas de fam\u00edlies nombroses o monoparentals que compleixin els requisits.<\/p>\n\n\n\n

Tarifa de l’impost<\/strong>: Es modifica l’escala auton\u00f2mica de forma que baixa la pressi\u00f3 fiscal ens trams baixos i augmenta en la resta. La mesura beneficia aproximadament a un 80% dels contribuents per\u00f2 penalitza a la resta.<\/p>\n\n\n\n


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

\"\"<\/a><\/figure>\n\n\n\n
Som assessors fiscals. Consulteu-nos sense comprom\u00eds <\/h5>\n\n\n\n
<\/div>\n","protected":false},"excerpt":{"rendered":"

El DOG del passat 31 de desembre va publicar la LLEI 2\/2021, del 29 de desembre, de mesures fiscals, financeres, administratives i del sector p\u00fablic<\/p>\n","protected":false},"author":1,"featured_media":3358,"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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