{"id":7494,"date":"2017-04-13T18:08:28","date_gmt":"2017-04-13T16:08:28","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/mesures-fiscals-catalunya-2017\/"},"modified":"2017-04-13T18:08:28","modified_gmt":"2017-04-13T16:08:28","slug":"mesures-fiscals-catalunya-2017","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/mesures-fiscals-catalunya-2017\/","title":{"rendered":"&#8220;Mesures fiscals. Catalunya 2017&#8221;"},"content":{"rendered":"<p style=\"text-align: justify;\">El passat dia 3 d&#8217;abril varem publicar un article en el que don\u00e0vem not\u00edcia de la publicaci\u00f3 de la <span style=\"text-decoration: underline;\"><em><span style=\"color: #ff0000; text-decoration: underline;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/portaldogc.gencat.cat\/utilsEADOP\/PDF\/7340\/1600738.pdf\">Llei del Parlament de Catalunya, 5\/2017, de 28 de marc<\/a>,<\/span><\/em><\/span> de mesures fiscals, administratives, financeres i del sector p\u00fablic i de creaci\u00f3 i regulaci\u00f3 dels impostos sobre grans establiments comercials, sobre estades en establiments tur\u00edstics, sobre elements radio t\u00f2xics, sobre begudes ensucrades i sobre emissions de di\u00f2xid de carboni. En aquell moment varem comentar els canvis en l&#8217;Impost sobre estades en establiments tur\u00edstics i ara volem destacar els altres canvis que considerem tenen un inter\u00e8s m\u00e9s general:<\/p>\n<p style=\"text-align: justify;\"><strong><u><span style=\"color: #ff0000;\">Impost sobre la Renda de les Persones F\u00edsiques<span style=\"color: #000000;\"> (entrada en vigor d&#8217;aquestes disposicions: 1.1.2017)<\/span><\/span><br \/>\n<\/u><\/strong><\/p>\n<ul>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Noves deduccions per donacions a determinades entitats<\/span>:<\/span>\n<ul>\n<li style=\"text-align: justify;\">\u00a0<span style=\"text-decoration: underline;\">Donacions pel foment de les lleng\u00fces catalana i occitana:<\/span> Deducci\u00f3 del 15% de les quantitats donades &#8211; amb un l\u00edmit m\u00e0xim del 10% de la quota \u00edntegra auton\u00f2mica \u2013 a favor de l&#8217;Institut d&#8217;Estudis Catalans, de l&#8217;Institut de Estudis Aranesos &#8211; Acad\u00e8mia Aranesa de la llengua Occitana, d\u2019entitats privades sense finalitat de lucre, d\u2019organitzacions sindicals i empresarials o de col\u00b7legis professionals o altres corporacions de dret p\u00fablic que tinguin per finalitat el foment de la llengua catalana o de l\u2019occitana i que figurin en el cens d\u2019aquestes entitats que elabora el departament de pol\u00edtica ling\u00fc\u00edstica. Aquesta deducci\u00f3 s\u2019aplicar\u00e0 juntament amb l\u2019establerta per la normativa Estatal.<\/li>\n<li style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Donacions per a fomentar la investigaci\u00f3 cient\u00edfica i tecnol\u00f2gica<\/span>: Deducci\u00f3 del 25% de les quantitats donades \u2013 amb un l\u00edmit m\u00e0xim del 10% de la quota \u00edntegra auton\u00f2mica \u2013 a favor dels instituts universitaris i altres centres d\u2019investigaci\u00f3 integrats o adscrits a universitats catalanes, i dels centres d\u2019investigaci\u00f3 promoguts o participats per la Generalitat, que tingui per objecte el foment de la investigaci\u00f3 cient\u00edfica i el desenvolupament i la innovaci\u00f3 tecnol\u00f2gica.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Supressi\u00f3 de la deducci\u00f3 per inversi\u00f3 en accions:<\/span><\/span><span style=\"color: #0000ff;\">\u00a0<span style=\"color: #000000;\">Ha estat suprimida la deducci\u00f3 per inversi\u00f3 en accions<\/span> <\/span><span style=\"color: #0000ff;\"><span style=\"color: #000000;\">d\u2019entitats que cotitzen en el segment d\u2019empreses en expansi\u00f3 del mercat alternatiu borsari<strong>.<\/strong><\/span><\/span><strong><br \/>\n<\/strong><\/li>\n<\/ul>\n<ul>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Canvis en la deducci\u00f3 per inversi\u00f3 en habitatge habitual adquirit abans del 30-07-2011<\/span>.<\/span>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">La base imposable no podr\u00e0 superar els 30.000 \u20ac<\/span>: Per a poder aplicar la deducci\u00f3 del 9%, es requerira que en la declaraci\u00f3 del contribuent la base imposable total menys el m\u00ednim personal i familiar no sigui superior a 30.000,00\u20ac. En cas de tributaci\u00f3 conjunta, aquest l\u00edmit es computa de manera individual per cada un dels contribuents que tingui dret a la deducci\u00f3. Anteriorment aquest requisit \u00fanicament s\u2019aplicava a aquells contribuents de trenta dos anys o menys a la data de meritaci\u00f3 de l\u2019impost.<\/li>\n<li><span style=\"text-decoration: underline;\">Altres requisits<\/span>: Recordem que poden tenir dret a aquesta deducci\u00f3 els contribuents que reuneixin, a m\u00e9s, alguna de les seg\u00fcents condicions:\n<ul>\n<li style=\"text-align: justify;\">Que tinguin 32 anys o menys a la data de meritaci\u00f3 de l\u2019impost.<\/li>\n<li style=\"text-align: justify;\">Que hagin estat a l\u2019atur durant 183 dies o m\u00e9s durant l\u2019exercici.<\/li>\n<li style=\"text-align: justify;\">Que tinguin un grau de discapacitat igual o superior al 65%.<\/li>\n<li style=\"text-align: justify;\">O que formin part d\u2019una unitat familiar que inclogui almenys un fill en la data de meritaci\u00f3 de l\u2019impost.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics documentats <span style=\"color: #000000; text-decoration: underline;\">(entrada en vigor d&#8217;aquestes disposicions<\/span><\/span><\/span><span style=\"color: #000000;\">: 31.3.2017)<\/span><\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Modificacions de tipus de gravamen<\/span><\/span>:\n<ul>\n<li><span style=\"text-decoration: underline;\">La transmissi\u00f3 d\u2019immobles, i la constituci\u00f3 i la cessi\u00f3 de drets reals sobre b\u00e9ns immobles<\/span>, llevat dels drets reals de garantia, tributa al tipus mitj\u00e0 que resultat d\u2019aplicar la tarifa seg\u00fcent establerta en funci\u00f3 del valor real de l\u2019immoble:\n<ul>\n<li>Fins a 1.000.000 \u20ac: 10%<\/li>\n<li>Exc\u00e9s: 11% (Abans tota la base tributava al tipus del 10%)<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Transmissi\u00f3 de bens mobles, aix\u00ed com a constituci\u00f3 i la cessi\u00f3 de drets reals sobre els mateixos<\/span>, llevat dels drets reals de garantia: Tributar\u00e0 al tipus del 5% (abans 4%).<\/li>\n<li style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Documentats dels documents notarials en cas de ren\u00fancia a l\u2019exempci\u00f3 en l\u2019impost sobre el valor afegit<\/span>:\u00a0 L&#8217;Impost d&#8217;Actes Jur\u00eddics documentats\u00a0 passa a ser del 2,5% (abans l\u20191,8%).<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Noves bonificacions<\/span><\/span>:\n<ul>\n<li><span style=\"text-decoration: underline;\">Arrendament d&#8217;habitatge del parc p\u00fablic destinat a lloguer social:<\/span> Bonificaci\u00f3 del 99% de la quota de l\u2019impost sobre transmissions patrimonials oneroses als contractes d\u2019arrendament d\u2019habitatges del parc p\u00fablic destinat a lloguer social (article 147).<\/li>\n<li><span style=\"text-decoration: underline;\">Escriptures de subrogaci\u00f3 de pr\u00e9stec atorgades per cooperatives<\/span>: Bonificaci\u00f3 del 99% de la quota gradual de la modalitat d\u2019actes jur\u00eddic documentats de les escriptures de subrogaci\u00f3 de pr\u00e9stec o cr\u00e8dit hipotecaris atorgat per la secci\u00f3 de cr\u00e8dit d\u2019una cooperativa (l\u2019article 148)<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Subministrament d&#8217;informaci\u00f3. Empreses dedicades a la revenda de bens mobles<\/span><\/span>: Les persones f\u00edsiques o jur\u00eddiques dedicades professionalment a la revenda de b\u00e9ns mobles han de trametre a l&#8217;Ag\u00e8ncia Tribut\u00e0ria de Catalunya, informaci\u00f3 sobre les adquisicions de b\u00e9ns mobles que siguin susceptibles de tributar per l&#8217;impost sobre transmissions patrimonials i actes jur\u00eddics en qu\u00e8 han intervingut, tant per compte propi com en qualitat d&#8217;intermediaris per compte d&#8217;altri.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline; color: #ff0000;\"><strong>C\u00e0non de l&#8217;aigua<\/strong><\/span>:<\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Circuits geot\u00e8rmics i reg eficient<\/span><\/span>: Introdueix elements correctors de la c\u00e0rrega impositiva per als usuaris de l&#8217;aigua que fan servir circuits geot\u00e8rmics i per als usos destinats a reg eficient, entre altres.<\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Tarifa social del c\u00e0non de l&#8217;aigua:<\/span><\/span> S&#8217;incorporen com a benefici\u00e0ries de la tarifa social del c\u00e0non de l&#8217;aigua les persones i unitats familiars que hagin acreditat davant l&#8217;entitat subministradora que es troben en situaci\u00f3 de vulnerabilitat econ\u00f2mica o equivalent.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">Impost sobre els habitatges buits<\/span><\/span><\/strong>:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">M\u00ednim exempt<\/span><\/span>; Es fixa un m\u00ednim exempt de tres-cents cinquanta metres quadrats.<\/li>\n<li style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Exclusi\u00f3 s&#8217;autoliquidaci\u00f3<\/span><\/span>: Es\u00a0 redueix les c\u00e0rregues administratives per als contribuents, que no han de presentar l&#8217;autoliquidaci\u00f3 de l&#8217;impost en cas que no resulti cap quantitat a ingressar com a conseq\u00fc\u00e8ncia de l&#8217;aplicaci\u00f3 del m\u00ednim exempt o de la concurr\u00e8ncia d&#8217;exempcions subjectives<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral6_279512181.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-805\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral6_279512181.jpg\" alt=\"laboral6\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral6_279512181.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral6_279512181-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p><em><strong><span style=\"color: #0000ff;\">Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972426082 o per correu electr\u00f2nic adre\u00e7at a algun dels nostres assessors fiscals: antoninavarro@rm-assessors.cat, mariaromaguera@rm-assessors.cat, o carlesvilanova@rm-assessors.cat,<\/span> <\/strong><\/em><\/p>\n<table style=\"height: 89px;\" width=\"22\">\n<tbody>\n<tr>\n<td width=\"230\"><\/td>\n<td width=\"151\"><\/td>\n<td width=\"198\"><\/td>\n<td width=\"130\"><\/td>\n<\/tr>\n<tr>\n<td width=\"230\"><\/td>\n<td width=\"151\"><\/td>\n<td width=\"198\"><\/td>\n<td width=\"130\"><\/td>\n<\/tr>\n<tr>\n<td width=\"230\"><\/td>\n<td width=\"151\"><\/td>\n<td width=\"198\"><\/td>\n<td width=\"130\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El passat dia 3 d&#8217;abril varem publicar un article en el que don\u00e0vem not\u00edcia de la publicaci\u00f3 de la Llei del Parlament de Catalunya, 5\/2017, de 28 de marc, de mesures fiscals, administratives, financeres i del sector p\u00fablic i de creaci\u00f3 i regulaci\u00f3 dels impostos sobre grans establiments comercials, sobre estades en establiments tur\u00edstics, sobre [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":669,"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":[21,41,16],"tags":[687,688,689],"class_list":["post-7494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-impostos-catalunya-2017at","tag-llei-pressupostos-generalitat","tag-pressupostos-catalunya-2017"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;Mesures fiscals. 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