{"id":6978,"date":"2022-12-27T11:57:42","date_gmt":"2022-12-27T10:57:42","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/mesures-fiscals-per-a-lany-2023-aprovada-la-llei-de-pressupostos-de-lestat\/"},"modified":"2023-04-24T10:28:51","modified_gmt":"2023-04-24T08:28:51","slug":"mesures-fiscals-per-a-lany-2023-aprovada-la-llei-de-pressupostos-de-lestat","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/mesures-fiscals-per-a-lany-2023-aprovada-la-llei-de-pressupostos-de-lestat\/","title":{"rendered":"Mesures fiscals per a l&#8217;any 2023. Aprovada la Llei de pressupostos de l&#8217;Estat"},"content":{"rendered":"<h5>El BOE del 24 desembre ha publicat la<span style=\"color: #ff0000;\"><em><a style=\"color: #ff0000;\" href=\"https:\/\/www.boe.es\/boe\/dias\/2022\/12\/24\/pdfs\/BOE-A-2022-22128.pdf\"> Ley 31\/2022, de 23 de diciembre, de Presupuestos Generales del Estado para el a\u00f1o 2023<\/a><\/em><\/span>. Entre les mesures que seran d&#8217;aplicaci\u00f3 a partir ja d&#8217;aquest mes de gener, destaca l&#8217;increment de tributaci\u00f3\u00a0 dels rendiments del capital en l&#8217;Impost sobre la renda, la reducci\u00f3 de l&#8217;Impost de societats a les entitats amb un volum de negoci de menys de 1.000.000 euros i la flexibilitzaci\u00f3 dels requisits per recuperar l&#8217;IVA dels cr\u00e8dits incobrables.<\/h5>\n<p>Destaquem el seg\u00fcent:<\/p>\n<h3>Impost sobre la renda de les persones f\u00edsiques (IRPF):<\/h3>\n<ul>\n<li><span style=\"color: #ff0000;\"><strong><span style=\"color: #000000;\">S&#8217;eleva la reducci\u00f3 dels rendiments del treball<\/span>:<\/strong><\/span> Els rendiments nets del treball inferiors a 19.747,50 \u20ac (abans, 16.825 \u20ac) tindran dret a reducci\u00f3 sempre que el contribuent no obtingui rendes diferents de les de treball (excloses les exemptes) superiors a 6.500,00 \u20ac.<\/li>\n<li><span style=\"color: #000000;\"><strong>Menys persones obligades a declarar<\/strong>:<\/span> No hauran de declarar les persones amb rendiments de treball de m\u00e9s d&#8217;un pagador per import inferior a 15.000 \u20ac (abans, 14.000 \u20ac).<\/li>\n<li><span style=\"color: #000000;\"><strong>S&#8217;eleva la reducci\u00f3 pels treballadors aut\u00f2noms econ\u00f2micament dependents<\/strong><\/span>: Els rendiments nets en estimaci\u00f3 directa simplificada inferiors a 19.747,50 \u20ac (abans 14.047,50 \u20ac) tindran dret a reducci\u00f3 sempre que el contribuent no obtingui rendes diferents de les de treball (excloses les exemptes) superiors a 6.500,00 \u20ac.<\/li>\n<li><span style=\"color: #000000;\"><strong>S&#8217;eleva la reducci\u00f3 per despeses de dif\u00edcil justificaci\u00f3<\/strong>:<\/span> Els rendiments en estimaci\u00f3 directa simplificada en podran reduir en un 7% (abans en un 5%), fins un l\u00edmit de 2.000 \u20ac, que no s&#8217;ha modificat, en concepte de despeses de dif\u00edcil justificaci\u00f3.<\/li>\n<li><span style=\"color: #000000;\"><strong>S&#8217;eleva la reducci\u00f3 general pels rendiments en estimaci\u00f3 objectiva<\/strong>:<\/span> Els prorroga un any m\u00e9s els l\u00edmits excloents del sistema de m\u00f2duls per\u00f2 el rendiment obtingut es podr\u00e0 reduir en un 10%.<\/li>\n<li><span style=\"color: #000000;\"><strong>L\u00edmits per aportaci\u00f3 a plans de pensions i altre sistema de previsi\u00f3 social<\/strong>:<\/span> El l\u00edmit absolut de 1.500 \u20ac s&#8217;incrementar\u00e0 en 8.500 \u20ac sempre que l&#8217;increment vingui de contribucions empresarials complementades, en el seu cas, per aportacions del treballador al mateix instrument.<\/li>\n<li><span style=\"color: #000000;\"><strong>S&#8217;incrementa els tipus de gravamen de l&#8217;estalvi<\/strong>:<\/span>\n<ul>\n<li>Fins a 6.000 \u20ac: 19%.<\/li>\n<li>Els seg\u00fcents 44.000 \u20ac: 21%.<\/li>\n<li>Els seg\u00fcents: 150.000 \u20ac: 23%.<\/li>\n<li>Els seg\u00fcents 100.000 \u20ac: 27%.<\/li>\n<li>El que passi de 300.000 \u20ac: 28%<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Ampliaci\u00f3 de la prestaci\u00f3 per maternitat<\/strong>:<\/span> Les dones amb fills menors de 3 anys que tinguin dret a la aplicaci\u00f3 del m\u00ednim per descendents i que en el moment del naixement del fill rebin prestaci\u00f3 d&#8217;atur, o que en aquell moment o despr\u00e9s estiguin d&#8217;alta a la Seguretat Social o mutualitat un m\u00ednim de 30 dies, podran deduir 1.200 euros anuals mentre el fill no faci els tres anys.<\/li>\n<li><span style=\"color: #000000;\"><strong>Retencions a compte de IRPF<\/strong>:<\/span>\n<ul>\n<li>Sobre les retribucions del mes de gener de 2023 s&#8217;aplicar\u00e0 la normativa de retencions vigent a 31.12.2022. Sobre les retribucions satisfetes a partir del 1.2.2023 s&#8217;aplicar\u00e0 una nova taula de retencions que tindr\u00e0 en compte el nou import de la reducci\u00f3 aplicable als rendiments del treball.<\/li>\n<li>La retenci\u00f3 sobre els rendiments del treball procedents d&#8217;obres liter\u00e0ries, art\u00edstiques o cient\u00edfiques de les que es cedeixi els drets d&#8217;explotaci\u00f3, i sobre els rendiments del treball procedents de la propietat intel\u00b7lectual, s&#8217;aplicar\u00e0 una retenci\u00f3 del 7% (abans 15%) quan aquests rendiments siguin inferiors a 15.000 \u20ac i representin m\u00e9s del 75% dels rendiments del treball i de les activitats econ\u00f2miques.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>Impost sobre societats:<\/h3>\n<ul>\n<li><strong>Societats no patrimonials que NO facturin m\u00e9s de 1.000.000 \u20ac:<\/strong> Es redueix del 25% al 23% el tipus de gravamen per entitats amb import net de volum de negoci l&#8217;exercici anterior inferior a 1.000.000 euros i no tinguin la consideraci\u00f3 d&#8217;entitat patrimonial.<\/li>\n<\/ul>\n<h3>IVA:<\/h3>\n<ul>\n<li><strong>Recuperaci\u00f3 IVA repercutit a clients morosos:<\/strong> Es flexibilitza el procediment per recuperar l&#8217;IVA repercutit als clients morosos. La reclamaci\u00f3 judicial o el requeriment notarial es podran substituir per qualsevol altra mitj\u00e0 que acrediti de manera fefaent que s&#8217;ha reclamat el cr\u00e8dit al deutor; i s&#8217;amplia fins a 6 mesos el termini per recuperar l&#8217;IVA des de que el cr\u00e8dit ha estat declarat incobrable. Es rebaixa de 300,00\u20ac a 50,00\u20ac l&#8217;import m\u00ednim de la base imposable de l&#8217;operaci\u00f3 en el cas que el destinatari mor\u00f3s tingui la condici\u00f3 de consumidor final.<\/li>\n<li><strong>Iva de productes sanitaris<\/strong>: Passen a tributar al tipus redu\u00eft del 4%\u00a0 els tampons, compreses, salva eslips, preservatius i altres anticonceptius no medicinals.<\/li>\n<li><strong>R\u00e8gim simplificat i R\u00e8gim especial de l&#8217;agricultura, ramadera i pesca<\/strong>: Es mant\u00e9 el l\u00edmit de 250.000 \u20ac d&#8217;ingressos i de l&#8217;import conjunt d&#8217;adquisicions i d&#8217;importacions de bens i serveis en l&#8217;exercici anterior, que permeten aplicar aquests r\u00e8gims.<\/li>\n<\/ul>\n<h3>Impost sobre l&#8217;increment de valor dels terrenys de naturalesa urbana:<\/h3>\n<p>S&#8217;actualitzen els imports m\u00e0xims dels coeficients a aplicar sobre el valor dels terrenys en el moment de la transmissi\u00f3 segons el per\u00edode en que s&#8217;hagu\u00e9s generat l&#8217;increment de valor. Seran els seg\u00fcents.<\/p>\n<table class=\"general centertext\">\n<thead>\n<tr>\n<th>Periodo de generaci\u00f3n<\/th>\n<th>Coeficiente<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Inferior a 1 a\u00f1o<\/td>\n<td>0,15<\/td>\n<\/tr>\n<tr>\n<td>1 a\u00f1o<\/td>\n<td>0,15<\/td>\n<\/tr>\n<tr>\n<td>2 a\u00f1os<\/td>\n<td>0,14<\/td>\n<\/tr>\n<tr>\n<td>3 a\u00f1os<\/td>\n<td>0,15<\/td>\n<\/tr>\n<tr>\n<td>4 a\u00f1os<\/td>\n<td>0,17<\/td>\n<\/tr>\n<tr>\n<td>5 a\u00f1os<\/td>\n<td>0,18<\/td>\n<\/tr>\n<tr>\n<td>6 a\u00f1os<\/td>\n<td>0,19<\/td>\n<\/tr>\n<tr>\n<td>7 a\u00f1os<\/td>\n<td>0,18<\/td>\n<\/tr>\n<tr>\n<td>8 a\u00f1os<\/td>\n<td>0,15<\/td>\n<\/tr>\n<tr>\n<td>9 a\u00f1os<\/td>\n<td>0,12<\/td>\n<\/tr>\n<tr>\n<td>10 a\u00f1os<\/td>\n<td>0,10<\/td>\n<\/tr>\n<tr>\n<td>11 a\u00f1os<\/td>\n<td>0,09<\/td>\n<\/tr>\n<tr>\n<td>12 a\u00f1os<\/td>\n<td>0,09<\/td>\n<\/tr>\n<tr>\n<td>13 a\u00f1os<\/td>\n<td>0,09<\/td>\n<\/tr>\n<tr>\n<td>14 a\u00f1os<\/td>\n<td>0,09<\/td>\n<\/tr>\n<tr>\n<td>15 a\u00f1os<\/td>\n<td>0,10<\/td>\n<\/tr>\n<tr>\n<td>16 a\u00f1os<\/td>\n<td>0,13<\/td>\n<\/tr>\n<tr>\n<td>17 a\u00f1os<\/td>\n<td>0,17<\/td>\n<\/tr>\n<tr>\n<td>18 a\u00f1os<\/td>\n<td>0,23<\/td>\n<\/tr>\n<tr>\n<td>19 a\u00f1os<\/td>\n<td>0,29<\/td>\n<\/tr>\n<tr>\n<td>Igual o superior a 20 a\u00f1os<\/td>\n<td>0,45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Altres novetats tribut\u00e0ries:<\/h3>\n<ul>\n<li><strong>Inter\u00e8s legal del diner<\/strong>: 3,25%\u00a0 (sense variaci\u00f3).<\/li>\n<li><strong>Inter\u00e8s de demora<\/strong>: 4,0625 % (sense variaci\u00f3).<\/li>\n<li><strong>IPREM anual<\/strong>: 7.200\u20ac (abans 6.948,24 \u20ac).<\/li>\n<li><strong>IPREM ANUAL referit al SMI (amb pagues extra)<\/strong>: 8.400 \u20ac (abans 8.106,28 \u20ac).<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors9_50249475.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-685\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors9_50249475.jpg\" alt=\"\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors9_50249475.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors9_50249475-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<h3><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat<\/strong> <\/em><\/h3>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El BOE del 24 desembre ha publicat la Ley 31\/2022, de 23 de diciembre, de Presupuestos Generales del Estado para el a\u00f1o 2023. Entre les mesures que seran d&#8217;aplicaci\u00f3 a partir ja d&#8217;aquest mes de gener, destaca l&#8217;increment de tributaci\u00f3\u00a0 dels rendiments del capital en l&#8217;Impost sobre la renda, la reducci\u00f3 de l&#8217;Impost de societats [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":772,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"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":""}},"footnotes":""},"categories":[21,41,16],"tags":[2393,2394,2395],"class_list":["post-6978","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-llei-pressupostos-estat","tag-novetats-fiscals-2023","tag-pressupostos-estat-2023"],"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/6978","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/comments?post=6978"}],"version-history":[{"count":1,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/6978\/revisions"}],"predecessor-version":[{"id":7715,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/6978\/revisions\/7715"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/772"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=6978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=6978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=6978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}