{"id":409,"date":"2014-12-15T13:25:29","date_gmt":"2014-12-15T11:25:29","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/"},"modified":"2014-12-15T13:25:29","modified_gmt":"2014-12-15T11:25:29","slug":"reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/","title":{"rendered":"REFORMA FISCAL 2015 &#8211; IRPF &#8211; RENDIMENTS D\u00bbACTIVITATS ECON\u00d2MIQUES"},"content":{"rendered":"<p><span style=\"color: #ff0000;\">RENDIMENTS D\u2019ACTIVITATS ECON\u00d2MIQUES<\/span><\/p>\n<p><strong><span style=\"color: #ff0000;\"><span style=\"text-decoration: underline;\">Arrendament d\u2019immobles com activitat econ\u00f2mica<\/span>:<\/span><\/strong> Fins ara, per que l\u2019arrendament d\u2019immobles fos considerat activitat econ\u00f2mica. era requisit disposar d&#8217;un local destinat a la gesti\u00f3 de l&#8217;activitat. Aquest requisit ara ha estat suprimit per\u00f2 es mant\u00e9 el requisit que s&#8217;utilitzi almenys una persona contractada amb contracte laboral i a jornada completa.<\/p>\n<blockquote><p><em>La consideraci\u00f3 d\u2019activitat econ\u00f2mica es requisit per tenir dret a les exempcions dels impostos sobre el patrimoni i les successions.<\/em><\/p><\/blockquote>\n<p><span style=\"color: #ff0000;\"><strong><span style=\"text-decoration: underline;\">Socis d\u2019entitats professionals<\/span><\/strong>:<\/span> A partir del dia 1 de gener del 2015 es considerar\u00e0 que una persona f\u00edsica percep un rendiment d\u2019activitat econ\u00f2mica quan aquest provingui d\u2019una entitat que realitzi activitats professionals, en la que la persona f\u00edsica en sigui soci i estigui incl\u00f2s en el r\u00e8gim especial de treballadors aut\u00f2noms o en una mutualitat de previsi\u00f3 social que actu\u00ef com a alternativa al citat r\u00e8gim especial. Fins ara aquests rendiments es consideraven rendiments del treball.<\/p>\n<blockquote><p>\n<em>Conv\u00e9 analitzar cas per cas, per que aquest canvi permetr\u00e0 reduir les despeses de l\u2019activitat per\u00f2 pot tenir incid\u00e8ncia en l\u2019IVA. <\/em><\/p><\/blockquote>\n<p><strong><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">Activitats en estimaci\u00f3 directa simplificada:<\/span><\/span><\/strong> La reducci\u00f3 del 5% en concepte de despeses de dif\u00edcil justificaci\u00f3 tindr\u00e0 com a l\u00edmit l\u2019import m\u00e0xim anual de 2.000 euros.<\/p>\n<p><strong><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">Activitats en estimaci\u00f3 directa normal o simplificada<\/span><\/span><\/strong>: Disminueix del 40% al 30% la reducci\u00f3 per rendiments irregulars (generats en m\u00e9s de dos anys) i imputats en un \u00fanic exercici amb el l\u00edmit de 300.000,00\u20ac.<\/p>\n<p>Els hi ser\u00e0 d\u2019aplicaci\u00f3 les reformes que s\u2019ha incl\u00f2s en la modificaci\u00f3 de l\u2019impost sobre societats tals com:<\/p>\n<blockquote><p>Despeses d\u2019atenci\u00f3 a clients: La deducci\u00f3 de despeses per aquest concepte no podr\u00e0 superar l\u20191% de l\u2019import net de la xifra de negocis.<\/p>\n<p>No es podr\u00e0 deduir la deteriorament de determinats actius afectes com immobles, intangibles o inversions immobili\u00e0ries.<\/p>\n<p>En el cas de l&#8217;estimaci\u00f3 directa normal, s\u2019aprova una nova taula d&#8217;amortitzacions.<\/p>\n<p>Es podr\u00e0 desgravar el 5% dels rendiments invertits en el mateix exercici o al posterior en elements NOUS d\u2019immobilitzat o inversions immobili\u00e0ries afectes a l\u2019activitat.<\/p><\/blockquote>\n<p><span style=\"color: #ff0000;\"><strong><span style=\"text-decoration: underline;\">Activitats en estimaci\u00f3 objectiva<\/span>:<\/strong> A partir de l\u2019exercici<span style=\"text-decoration: underline;\"> 2016<\/span> s\u2019exclour\u00e0<\/span> les seg\u00fcents activitats tant del m\u00e8tode d\u2019estimaci\u00f3 objectiva per IRPF com del sistema simplificat d\u2019IVA:<\/p>\n<blockquote><p>* Fusteria met\u00e0l\u00b7lica<\/p>\n<p>* Ferreteria.<\/p>\n<p>* Confecci\u00f3 en s\u00e8rie de peces de vestir.<\/p>\n<p>* Fusteria en s\u00e8rie<\/p>\n<p>* Ind\u00fastria del moble de fusta.<\/p>\n<p>* Impremtes.<\/p><\/blockquote>\n<blockquote><p>* Peleteria i petits treballs de construcci\u00f3.<\/p><\/blockquote>\n<blockquote><p>* Instal\u00b7lacions i muntatges<\/p><\/blockquote>\n<blockquote><p>*Lampisteria, fred, calor i condicionament d&#8217;aire.<\/p><\/blockquote>\n<blockquote><p>*Instal\u00b7lacions de parallamps i similars, de cuines,\u00a0 aparells elevadors, instal\u00b7lacions telef\u00f2niques, telegr\u00e0fiques televisi\u00f3 i altres incloses en els ep\u00edgraf 504.4.5.6.7 i 8 de la tarifa del\u00a0 IAE<\/p><\/blockquote>\n<blockquote><p>* Revestiments de terres i a\u00efllaments i col\u00b7locaci\u00f3 d&#8217;a\u00efllaments.<\/p><\/blockquote>\n<blockquote><p>* Fusteria i manyeria.<\/p><\/blockquote>\n<blockquote><p>* Pintura de qualsevol tipus i classe i revestiments en paper, en edificis i locals<\/p><\/blockquote>\n<blockquote><p>* Treballs en guix i escaiola i decoraci\u00f3 en edificis i locals<\/p><\/blockquote>\n<p><span style=\"color: #ff0000;\">Pel que fa a la resta d\u2019activitats, a partir del <span style=\"text-decoration: underline;\">2016<\/span> quedaran excloses les que superin els seg\u00fcents l\u00edmits<\/span>:<\/p>\n<p>* 150.000 \u20ac d\u2019ingressos \u00edntegres de l\u2019any immediat anterior. (Abans, 450.000 \u20ac). Aquest l\u00edmit ser\u00e0 de 75.000 \u20ac pel que fa a operacions per les que s\u2019hagi d\u2019emetre factura i el destinatari sigui empresari o professional.<\/p>\n<p><span style=\"color: #ff0000;\">Pel que fa a activitats agr\u00edcoles, ramaderes i forestals<\/span>. tamb\u00e9 a partir del <span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">2016<\/span><\/span>, el l\u00edmit ser\u00e0 de 250.000 \u20ac (Abans 300.000 \u20ac).<\/p>\n<p>* 150.000 \u20ac de compra de bens i serveis en l\u2019any immediat anterior excloses les adquisicions d\u2019actius fixes (inversions), aquest l\u00edmit abans era de 300.000\u20ac.<\/p>\n<p>Atenci\u00f3:<\/p>\n<p><span style=\"color: #000080;\"><strong><em>Atenci\u00f3: En tots aquests casos el canvi de regim fiscal s&#8217;ha de preparar amb temps. Podeu contactar amb el vostre assessor fiscal de RM ASSESSORS i us informar\u00e0. <\/em><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>RENDIMENTS D\u2019ACTIVITATS ECON\u00d2MIQUES Arrendament d\u2019immobles com activitat econ\u00f2mica: Fins ara, per que l\u2019arrendament d\u2019immobles fos considerat activitat econ\u00f2mica. era requisit disposar d&#8217;un local destinat a la gesti\u00f3 de l&#8217;activitat. Aquest requisit ara ha estat suprimit per\u00f2 es mant\u00e9 el requisit que s&#8217;utilitzi almenys una persona contractada amb contracte laboral i a jornada completa. La consideraci\u00f3 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":416,"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":[65,59,60],"class_list":["post-409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-activitats-economiques","tag-irpf","tag-reforma-fiscal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>REFORMA FISCAL 2015 - IRPF - RENDIMENTS D&#039;&#039;ACTIVITATS ECON\u00d2MIQUES | 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\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REFORMA FISCAL 2015 - IRPF - RENDIMENTS D&#039;&#039;ACTIVITATS ECON\u00d2MIQUES | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"RENDIMENTS D\u2019ACTIVITATS ECON\u00d2MIQUES Arrendament d\u2019immobles com activitat econ\u00f2mica: Fins ara, per que l\u2019arrendament d\u2019immobles fos considerat activitat econ\u00f2mica. era requisit disposar d&#8217;un local destinat a la gesti\u00f3 de l&#8217;activitat. Aquest requisit ara ha estat suprimit per\u00f2 es mant\u00e9 el requisit que s&#8217;utilitzi almenys una persona contractada amb contracte laboral i a jornada completa. La consideraci\u00f3 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2014-12-15T11:25:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/construccio.2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"104\" \/>\n\t<meta property=\"og:image:height\" content=\"78\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"neorg_US\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:site\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"neorg_US\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/\"},\"author\":{\"name\":\"neorg_US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\"},\"headline\":\"REFORMA FISCAL 2015 &#8211; IRPF &#8211; RENDIMENTS D\u00bbACTIVITATS ECON\u00d2MIQUES\",\"datePublished\":\"2014-12-15T11:25:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/\"},\"wordCount\":640,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/construccio.2.jpg\",\"keywords\":[\"activitats econ\u00f2miques\",\"IRPF\",\"reforma fiscal\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Fiscal i comptable\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/\",\"name\":\"REFORMA FISCAL 2015 - IRPF - RENDIMENTS D''ACTIVITATS ECON\u00d2MIQUES | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/construccio.2.jpg\",\"datePublished\":\"2014-12-15T11:25:29+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/construccio.2.jpg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2014\\\/12\\\/construccio.2.jpg\",\"width\":104,\"height\":78,\"caption\":\"blog assessoria integral girona i figueres | RM Assessors\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"REFORMA FISCAL 2015 &#8211; IRPF &#8211; RENDIMENTS D&#8221;ACTIVITATS ECON\u00d2MIQUES\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"width\":200,\"height\":200,\"caption\":\"RM Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/rmassessors\",\"https:\\\/\\\/x.com\\\/RMAssessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/rm-assessors\\\/\",\"https:\\\/\\\/www.instagram.com\\\/rm_assessors\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\",\"name\":\"neorg_US\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"caption\":\"neorg_US\"},\"sameAs\":[\"https:\\\/\\\/www.rm-assessors.cat\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"REFORMA FISCAL 2015 - IRPF - RENDIMENTS D''ACTIVITATS ECON\u00d2MIQUES | RM Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/","og_locale":"es_ES","og_type":"article","og_title":"REFORMA FISCAL 2015 - IRPF - RENDIMENTS D''ACTIVITATS ECON\u00d2MIQUES | RM Assessors","og_description":"RENDIMENTS D\u2019ACTIVITATS ECON\u00d2MIQUES Arrendament d\u2019immobles com activitat econ\u00f2mica: Fins ara, per que l\u2019arrendament d\u2019immobles fos considerat activitat econ\u00f2mica. era requisit disposar d&#8217;un local destinat a la gesti\u00f3 de l&#8217;activitat. Aquest requisit ara ha estat suprimit per\u00f2 es mant\u00e9 el requisit que s&#8217;utilitzi almenys una persona contractada amb contracte laboral i a jornada completa. La consideraci\u00f3 [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2014-12-15T11:25:29+00:00","og_image":[{"width":104,"height":78,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/construccio.2.jpg","type":"image\/jpeg"}],"author":"neorg_US","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Escrito por":"neorg_US","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/"},"author":{"name":"neorg_US","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944"},"headline":"REFORMA FISCAL 2015 &#8211; IRPF &#8211; RENDIMENTS D\u00bbACTIVITATS ECON\u00d2MIQUES","datePublished":"2014-12-15T11:25:29+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/"},"wordCount":640,"commentCount":0,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/construccio.2.jpg","keywords":["activitats econ\u00f2miques","IRPF","reforma fiscal"],"articleSection":["Butllet\u00ed mensual","Fiscal i comptable"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/","url":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/","name":"REFORMA FISCAL 2015 - IRPF - RENDIMENTS D''ACTIVITATS ECON\u00d2MIQUES | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/construccio.2.jpg","datePublished":"2014-12-15T11:25:29+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/construccio.2.jpg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2014\/12\/construccio.2.jpg","width":104,"height":78,"caption":"blog assessoria integral girona i figueres | RM Assessors"},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-rendiments-dactivitats-economiques\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/es\/"},{"@type":"ListItem","position":2,"name":"REFORMA FISCAL 2015 &#8211; IRPF &#8211; RENDIMENTS D&#8221;ACTIVITATS ECON\u00d2MIQUES"}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/es\/#website","url":"https:\/\/www.rm-assessors.cat\/es\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/es\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/logo\/image\/","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","width":200,"height":200,"caption":"RM Assessors"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/rmassessors","https:\/\/x.com\/RMAssessors","https:\/\/www.linkedin.com\/company\/rm-assessors\/","https:\/\/www.instagram.com\/rm_assessors\/"]},{"@type":"Person","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944","name":"neorg_US","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","caption":"neorg_US"},"sameAs":["https:\/\/www.rm-assessors.cat"]}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/409","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/comments?post=409"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/409\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media\/416"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media?parent=409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/categories?post=409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/tags?post=409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}