{"id":395,"date":"2014-12-15T12:54:30","date_gmt":"2014-12-15T10:54:30","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-fical-2015-irpf-societats-civils-amb-objecte-mercantil\/"},"modified":"2014-12-15T12:54:30","modified_gmt":"2014-12-15T10:54:30","slug":"reforma-fical-2015-irpf-societats-civils-amb-objecte-mercantil","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/reforma-fical-2015-irpf-societats-civils-amb-objecte-mercantil\/","title":{"rendered":"REFORMA FISCAL 2015 &#8211; IRPF &#8211; SUBJECTES PASSIUS &#8211; SOCIETATS CIVILS AMB OBJECTE MERCANTIL"},"content":{"rendered":"<p>El Butllet\u00ed de l\u2019Estat del 28 de novembre passat va donar llum verda a les tres disposicions que incorporen la reforma fiscal de la que hem parlat darrerament: La Llei 26\/2014 que reforma de l\u2019IRPF i l\u2019Impost sobre la renda de no residents; La Llei 28\/2014, que modifica l\u2019IVA i la Llei 27\/2014, que modifica l\u2019Impost de Societats.<\/p>\n<p>En aquesta i posteriors entregues us anirem relacionant els aspectes m\u00e9s importants de la reforma:<\/p>\n<p>&nbsp;<\/p>\n<p><strong>1.- IMPOST SOBRE LA RENDA DE LES PERSONES F\u00cdSIQUES (IRPF). SUBJECTES PASSIUS DE L&#8217;IMPOST. SOCIETATS CIVILS AMB OBJECTE MERCANTIL<br \/>\n<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Fins ara les societats civils que tenien per objecte alguna activitat mercantil no pagaven Impost de Societats, els seus rendiments s\u2019imputaven directament als socis com a rendiments del treball i aquests els havien d\u2019incloure en la seva declaraci\u00f3 de IRPF. A partir del dia 1 de gener del 2016 i a causa de la reforma, aquestes societats civils passaran a tributar per Impost de Societats.<\/p>\n<p>S\u2019estableix un r\u00e8gim transitori per que aquestes societats es puguin dissoldre i liquidar si els seus socis ho estimen convenient.<\/p>\n<p><em>Conv\u00e9 analitzar amb temps el que sigui m\u00e9s convenient, cas per cas, donat que les implicacions del canvi de regim fiscal seran importants<\/em>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Butllet\u00ed de l\u2019Estat del 28 de novembre passat va donar llum verda a les tres disposicions que incorporen la reforma fiscal de la que hem parlat darrerament: La Llei 26\/2014 que reforma de l\u2019IRPF i l\u2019Impost sobre la renda de no residents; La Llei 28\/2014, que modifica l\u2019IVA i la Llei 27\/2014, que modifica [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"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":[21,16],"tags":[59,60,61],"class_list":["post-395","post","type-post","status-publish","format-standard","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-irpf","tag-reforma-fiscal","tag-societats-civils"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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