{"id":12749,"date":"2024-07-03T18:25:50","date_gmt":"2024-07-03T16:25:50","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=12749"},"modified":"2024-07-03T19:22:55","modified_gmt":"2024-07-03T17:22:55","slug":"prorroga-de-la-rebaixa-de-l-iva-d-aliments-basics-i-adopta-altres-mesures-fiscals","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/prorroga-de-la-rebaixa-de-l-iva-d-aliments-basics-i-adopta-altres-mesures-fiscals\/","title":{"rendered":"Pr\u00f2rroga de la rebaixa de l’IVA d’aliments b\u00e0sics i novetats els impostos de societats i renda de les persones f\u00edsiques"},"content":{"rendered":"
El BOE del 27 de juny de 2024, ha publicat el Reial decret llei 4\/2024 (RDL), de 26 de juny<\/span><\/em>,<\/a> que prorroga diverses mesures per a mitigar les conseq\u00fc\u00e8ncies econ\u00f2miques i socials derivades dels conflictes a Ucra\u00efna i a l\u2019Orient Mitj\u00e0, a m\u00e9s d’adoptar mesures urgents en mat\u00e8ria fiscal, energ\u00e8tica i social.<\/h5>\n
\n

A continuaci\u00f3, ressenyem les principals novetats<\/strong> que s’introdueixen en els referits impostos.<\/p>\n

IVA. <\/strong>Rebaixa de l’IVA d’aliments<\/strong><\/h3>\n

Olis de llavors i pastes alimentoses:<\/strong><\/h4>\n
    \n
  • Pr\u00f2rroga dels tipus actuals fins el 30 de setembre de 2024:<\/strong>\n
      \n
    • Tipus impositiu del 5%<\/li>\n
    • Rec\u00e0rrec d’equival\u00e8ncia 0,62%<\/li>\n<\/ul>\n<\/li>\n
    • Nous tipus a partir de l’1 d’octubre fins el 31 de desembre de 2024<\/strong>:\n
        \n
      • Tipus impositiu del 7,5%<\/li>\n
      • Rec\u00e0rrec d’equival\u00e8ncia: 1%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        Pa com\u00fa, ous, formatges, fruites, verdures, hortalisses, llegums, tubercles i cereals:<\/strong><\/h4>\n
          \n
        • Pr\u00f2rroga dels tipus actuals fins el 30 de setembre de 2024 i s’inclou l’oli d’oliva que passa del 5% al 0%):<\/strong>\n
            \n
          • Tipus impositiu del 0%<\/li>\n
          • Rec\u00e0rrec d’equival\u00e8ncia 0 %<\/li>\n<\/ul>\n<\/li>\n
          • Nous tipus a partir de l’1 d’octubre fins el 31 de desembre de 2024<\/strong>:\n
              \n
            • Tipus impositiu del 2%<\/li>\n
            • Rec\u00e0rrec d’equival\u00e8ncia: 0,26%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              Oli d’oliva:<\/h4>\n
                \n
              • Fins el 30 de setembre de 2024:<\/strong>\n
                  \n
                • Tipus impositiu: 0%<\/li>\n
                • Rec\u00e0rrec d’equival\u00e8ncia: 0%<\/li>\n<\/ul>\n<\/li>\n
                • De l’1 d’octubre al 31 de desembre de 2024:<\/strong>\n
                    \n
                  • Tipus impositiu del 2%<\/li>\n
                  • Rec\u00e0rrec d’equival\u00e8ncia: 0,26%<\/li>\n<\/ul>\n<\/li>\n
                  • A partir de l’1 de gener de 2025:<\/strong>\n
                      \n
                    • Tipus superredu\u00eft; 4%<\/li>\n
                    • Rec\u00e0rrec d’equival\u00e8ncia: 0,5%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                      Impost sobre societats<\/strong><\/h3>\n

                      Llibertat d’amortitzaci\u00f3 en determinats vehicles (FCV, FCHV, BEV, REEV o PHEV) i en noves infraestructures de rec\u00e0rrega<\/strong><\/h4>\n

                      Se substitueix la vigent amortitzaci\u00f3 accelerada (consistent a aplicar el duple del coeficient d’amortitzaci\u00f3 lineal m\u00e0xim segons taules oficialment aprovades), per una amortitzaci\u00f3 lliure, sempre que es tracti d’inversions noves que entrin en funcionament en els per\u00edodes impositius iniciats el 2024 i 2025.<\/p>\n

                      Reserva de capitalitzaci\u00f3<\/strong><\/h4>\n

                      Increment del percentatge de reducci\u00f3:<\/strong> amb efectes per als per\u00edodes impositius que s’inici\u00efn a partir de l’1 de gener de 2024, s’eleva del 10% al 15% el percentatge de reducci\u00f3 i es redueix de 5 a 3 anys el termini de manteniment de l’increment de fons propis i d’indisponibilitat de la reserva de capitalitzaci\u00f3.<\/p>\n

                      R\u00e8gim transitori:<\/strong> \u00a0aquest termini de tres anys resultar\u00e0 igualment d’aplicaci\u00f3 respecte de l’increment de fons propis i de les reserves de capitalitzaci\u00f3 dotades que el seu termini de manteniment i indisponibilitat, respectivament, no hagu\u00e9s expirat a l’inici del primer per\u00edode impositiu que comenci a partir de l’1 de gener de 2024.<\/p>\n

                      Impost sobre la renda de les persones f\u00edsiques (IRPF)<\/strong><\/h3>\n

                      Reducci\u00f3 per obtenci\u00f3 de rendiments del treball<\/strong><\/h4>\n

                      S’incrementa la quantia de la reducci\u00f3 per obtenci\u00f3 de rendiments del treball. Aix\u00ed:<\/p>\n

                        \n
                      • Per a contribuents amb rendiments nets del treball iguals o inferiors a 14.852 euros:<\/strong> la quantia \u00e9s de 7.302 euros anuals.<\/li>\n
                      • Per a contribuents amb rendiments nets del treball superiors a 14.852 euros, per\u00f2 iguals o inferiors a 17.673,52 euros:<\/strong> la quantia \u00e9s de 7.302 euros menys el resultat de multiplicar per 1,75 la difer\u00e8ncia entre el rendiment del treball i 14.852 euros anuals.<\/li>\n
                      • Per a contribuents amb rendiments nets del treball compresos entre 17.673,52 i 19.747,50 euros<\/strong>: la quantia \u00e9s de 2.364,34 euros menys el resultat de multiplicar per 1,14 la difer\u00e8ncia entre el rendiment del treball i 17.673,52 euros anuals.<\/li>\n<\/ul>\n

                        Obligaci\u00f3 de declarar<\/strong><\/h4>\n

                        A conseq\u00fc\u00e8ncia de l’elevaci\u00f3 de la quantia del salari m\u00ednim interprofessional (SMI) a 15.876 \u20ac anuals, la quantia de salari brut anual a partir de la qual es comen\u00e7a a pagar l’IRPF passa dels 15.000 \u20ac fins als 15.876 \u20ac.<\/p>\n

                        Llibertat d’amortitzaci\u00f3 en determinats vehicles i en noves infraestructures de rec\u00e0rrega<\/strong><\/h4>\n

                        Els contribuents que determinin el seu rendiment pel m\u00e8tode d’estimaci\u00f3 objectiva podran aplicar una llibertat d’amortitzaci\u00f3 per a les inversions en vehicles nous FCV, FCHV, BEV, REEV o PHEV i per punts de rec\u00e0rrega.<\/p>\n

                        Per al c\u00e0lcul del guany o p\u00e8rdua patrimonial, en el sup\u00f2sit de transmissi\u00f3 dels vehicles o instal\u00b7lacions de rec\u00e0rrega que haguessin gaudit de la llibertat d’amortitzaci\u00f3, s’estableix que no es minorar\u00e0 el valor d’adquisici\u00f3 en l’import de les amortitzacions fiscalment dedu\u00efdes que excedeixin de les que haguessin estat fiscalment dedu\u00efbles en cas que no s’hagi aplicat, i l’exc\u00e9s, per al transmitent, t\u00e9 la consideraci\u00f3 de rendiment \u00edntegre de l’activitat econ\u00f2mica en el per\u00edode impositiu en qu\u00e8 s’efectu\u00ef la transmissi\u00f3, sigui quin sigui el m\u00e8tode de determinaci\u00f3 d’aquell.<\/p>\n

                        \"\"<\/p>\n

                        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.\u00a0<\/em><\/span><\/h3>\n

                         <\/p>\n","protected":false},"excerpt":{"rendered":"

                        El BOE del 27 de juny de 2024, ha publicat el Reial decret llei 4\/2024 (RDL), de 26 de juny, que prorroga diverses mesures per a mitigar les conseq\u00fc\u00e8ncies econ\u00f2miques i socials derivades dels conflictes a Ucra\u00efna i a l\u2019Orient Mitj\u00e0, a m\u00e9s d’adoptar mesures urgents en mat\u00e8ria fiscal, energ\u00e8tica i social. A continuaci\u00f3, ressenyem […]<\/p>\n","protected":false},"author":18,"featured_media":12746,"comment_status":"closed","ping_status":"closed","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":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","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":[2858,2859,2857],"class_list":["post-12749","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-impost-societats-2024","tag-irpf-novetats-2024","tag-novetats-iva-2024"],"acf":[],"yoast_head":"\nPr\u00f2rroga de la rebaixa de l'IVA d'aliments b\u00e0sics i novetats els impostos de societats i renda de les persones f\u00edsiques | 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\/es\/prorroga-de-la-rebaixa-de-l-iva-d-aliments-basics-i-adopta-altres-mesures-fiscals\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00f2rroga de la rebaixa de l'IVA d'aliments b\u00e0sics i novetats els impostos de societats i renda de les persones f\u00edsiques | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El BOE del 27 de juny de 2024, ha publicat el Reial decret llei 4\/2024 (RDL), de 26 de juny, que prorroga diverses mesures per a mitigar les conseq\u00fc\u00e8ncies econ\u00f2miques i socials derivades dels conflictes a Ucra\u00efna i a l\u2019Orient Mitj\u00e0, a m\u00e9s d’adoptar mesures urgents en mat\u00e8ria fiscal, energ\u00e8tica i social. 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