{"id":412,"date":"2014-12-15T13:29:27","date_gmt":"2014-12-15T11:29:27","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-fiscal-2015-irpf-imputacio-i-atribucio-de-rendes\/"},"modified":"2014-12-15T13:29:27","modified_gmt":"2014-12-15T11:29:27","slug":"reforma-fiscal-2015-irpf-imputacio-i-atribucio-de-rendes","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-irpf-imputacio-i-atribucio-de-rendes\/","title":{"rendered":"REFORMA FISCAL 2015 &#8211; IRPF &#8211; IMPUTACI\u00d3 I ATRIBUCI\u00d3 DE RENDES"},"content":{"rendered":"<p><span style=\"color: #ff0000;\">Imputaci\u00f3 de rendes immobili\u00e0ries<\/span>: Aquest regim s\u2019aplica en el cas d\u2019immobles que estan a disposici\u00f3 del propietari o cedits gratu\u00eftament a familiars. Fins ara la imputaci\u00f3 era del 2% del valor cadastral de l\u2019immoble amb car\u00e0cter general, per\u00f2 baixava al 1,1% en el cas de municipis en els que els valors cadastrals haguessin estat revisats amb posterioritat al 1994. Amb la reforma es concreta que el percentatge redu\u00eft del 1,1% sols s\u2019aplicar\u00e0 en el cas que la revisi\u00f3 cadastral hagu\u00e9s entrat en vigor en el mateix per\u00edode impositiu o en els deu anteriors.<\/p>\n<blockquote><p><em>Aquest canvi implicar\u00e0 haver de tributar m\u00e9s per habitatges i locals desocupats o cedits a familiars, en molts municipis.<\/em><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Imputaci\u00f3 de rendes immobili\u00e0ries: Aquest regim s\u2019aplica en el cas d\u2019immobles que estan a disposici\u00f3 del propietari o cedits gratu\u00eftament a familiars. Fins ara la imputaci\u00f3 era del 2% del valor cadastral de l\u2019immoble amb car\u00e0cter general, per\u00f2 baixava al 1,1% en el cas de municipis en els que els valors cadastrals haguessin estat revisats [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":413,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"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":""}},"footnotes":""},"categories":[21,16],"tags":[66,59,60],"class_list":["post-412","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-imputacio-rendes-immobiliaries","tag-irpf","tag-reforma-fiscal"],"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/412","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=412"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/412\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media\/413"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media?parent=412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/categories?post=412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/tags?post=412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}