{"id":3868,"date":"2019-11-11T17:53:46","date_gmt":"2019-11-11T15:53:46","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/impost-sobre-actius-no-productius-de-les-persones-juridiques\/"},"modified":"2019-11-11T17:53:46","modified_gmt":"2019-11-11T15:53:46","slug":"impost-sobre-actius-no-productius-de-les-persones-juridiques","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/impost-sobre-actius-no-productius-de-les-persones-juridiques\/","title":{"rendered":"IMPOST SOBRE ACTIUS NO PRODUCTIUS DE LES PERSONES JUR\u00cdDIQUES."},"content":{"rendered":"<p>Ha entrat en vigor el<em><span style=\"color: #ff0000;\"><a href=\"https:\/\/portaldogc.gencat.cat\/utilsEADOP\/PDF\/7876\/1743627.pdf\"><span style=\"color: #ff0000;\"> Decret Llei 8\/2019, de 14 de maig<\/span><\/a><\/span><\/em>, de modificaci\u00f3 de la Llei 6\/2017, de 9 de maig, de l\u2019impost sobre els actius no productius de les persones jur\u00eddiques.<\/p>\n<p>Aquest impost el va aprovar el Parlament de Catalunya i el Govern de Madrid el va impugnar davant el Tribunal Constitucional que finalment ha donat la ra\u00f3 al govern catal\u00e0 i ha declarat que l&#8217;impost es constitucional.<\/p>\n<p>La conseq\u00fc\u00e8ncia de tot aix\u00f2 es que abans del dia 30 de l&#8217;actual mes de novembre caldr\u00e0 declarar i pagar l&#8217;impost dels exercicis endarrerits, 2017, 2018 i 2019.<\/p>\n<p>Resumim, els aspectes que considerem m\u00e9s importants:<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Finalitat de l&#8217;impost<\/strong><\/span>: Gravar els bens i drets i, en definitiva, els actius no productius que vagin a nom d&#8217;una persona jur\u00eddica per\u00f2 que no siguin necessaris per la seva activitat.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>\u00c0mbit territorial de l&#8217;impost<\/strong>:<\/span> Els bens o els drets han d&#8217;estar situats a Catalunya. Es a dir:<\/p>\n<ul>\n<li>Una persona jur\u00eddica catalana que tingui actius no productius fora de Catalunya, NO haur\u00e0 de declarar.<\/li>\n<li>Una persona jur\u00eddica domiciliada fora de Catalunya que tingui els actius productius a Catalunya, SI que haur\u00e0 de declarar.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Persones obligades a declarar<\/strong>:<\/span><\/p>\n<ul>\n<li>Hauran de declarar les societats, entitats i altres persones jur\u00eddiques que siguin titulars dels bens o dels drets.<\/li>\n<li>Queden excloses les fundacions, organitzacions i entitats sense afany de lucre, sempre que destinin els actius de forma exclusiva a les finalitats que li s\u00f3n pr\u00f2pies i no lucratives.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Quins son els actius no productius que estan afectes a l&#8217;impost ?\u00a0<\/strong><\/span><\/p>\n<ul>\n<li>Els Immobles.<\/li>\n<li>Els vehicles a motor amb una pot\u00e8ncia igual o superior a 200 cavalls.<\/li>\n<li>Embarcacions de lleure.<\/li>\n<li>Les aeronaus.<\/li>\n<li>Els objectes d\u2019art i antiguitats amb un valor superior al que estableix la Llei del patrimoni hist\u00f2ric (actualment 2.404,04\u20ac).<\/li>\n<li>Les joies.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>En quins casos s&#8217;haur\u00e0 de declarar aquests actius no productius ?<\/strong><\/span><\/p>\n<ul>\n<li>Quan estiguin cedits de forma gratu\u00efta o a preu inferior de mercat als propietaris, socis, part\u00edcips o persones vinculades del subjecte passiu que els destinen a l\u2019\u00fas propi, excepte que constitueixi rendiment en esp\u00e8cie, es a dir, que serveixin per retribuir el treball d&#8217;aquelles persones en favor de la persona jur\u00eddica.<\/li>\n<li>O quan no estiguin afectes a l\u2019activitat econ\u00f2mica de la persona jur\u00eddica.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Termini de presentaci\u00f3 de les declaracions<\/strong><\/span>:<\/p>\n<ul>\n<li>L\u2019impost es merita el dia 1 de gener de cada any i el termini d\u2019ingr\u00e9s finalitza el dia 30 de juny del mateix any.<\/li>\n<li><span style=\"color: #0000ff;\"><strong>Atenci\u00f3<span style=\"color: #0000ff;\">:<\/span><\/strong> <strong>per als exercicis 2017-2018-2019 s\u2019haur\u00e0 de presentar i ingressar abans del proper dia 30 de novembre.<\/strong><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Forma de presentaci\u00f3 de les declaracions:<\/span><\/strong> Les declaracions s&#8217;hauran de presentar per via telem\u00e0tica, utilitzant el model 540.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_1477577504-2.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-3769\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_1477577504-2.jpg\" alt=\"\" width=\"600\" height=\"600\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_1477577504-2.jpg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_1477577504-2-300x300.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_1477577504-2-150x150.jpg 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082, o per correu electr\u00f2nic adre\u00e7at al nostre assessor: carlesvilanova@rm-assessors.cat.<\/strong> <\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ha entrat en vigor el Decret Llei 8\/2019, de 14 de maig, de modificaci\u00f3 de la Llei 6\/2017, de 9 de maig, de l\u2019impost sobre els actius no productius de les persones jur\u00eddiques. Aquest impost el va aprovar el Parlament de Catalunya i el Govern de Madrid el va impugnar davant el Tribunal Constitucional que [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3562,"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":[822,1374,1375],"class_list":["post-3868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-actius-no-productius","tag-declaracio-no-productius","tag-impost-actius-societats"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IMPOST SOBRE ACTIUS NO PRODUCTIUS DE LES PERSONES JUR\u00cdDIQUES. | 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\/impost-sobre-actius-no-productius-de-les-persones-juridiques\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPOST SOBRE ACTIUS NO PRODUCTIUS DE LES PERSONES JUR\u00cdDIQUES. | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Ha entrat en vigor el Decret Llei 8\/2019, de 14 de maig, de modificaci\u00f3 de la Llei 6\/2017, de 9 de maig, de l\u2019impost sobre els actius no productius de les persones jur\u00eddiques. 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