{"id":4465,"date":"2020-05-05T16:37:45","date_gmt":"2020-05-05T14:37:45","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/la-generalitat-apuja-els-impostos-important-augment-de-limpost-de-successions-que-grava-les-herencies\/"},"modified":"2020-05-05T16:37:45","modified_gmt":"2020-05-05T14:37:45","slug":"la-generalitat-apuja-els-impostos-important-augment-de-limpost-de-successions-que-grava-les-herencies","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/la-generalitat-apuja-els-impostos-important-augment-de-limpost-de-successions-que-grava-les-herencies\/","title":{"rendered":"La Generalitat apuja els impostos. Important augment de l&#8217;Impost de Successions que grava les her\u00e8ncies."},"content":{"rendered":"<p>Finalment el Parlament de Catalunya ha aconseguit aprovar els pressupostos. Aix\u00f2, que no deixa de ser una bona not\u00edcia ja que desbloqueja partides necess\u00e0ries per la despesa social, t\u00e9 com a contrapartida una pujada d&#8217;impostos, especialment sensible pel que fa a les successions i a les donacions, que s&#8217;ha concretat en la <em><u><a href=\"https:\/\/portaldogc.gencat.cat\/utilsEADOP\/PDF\/8124\/1793082.pdf\">LLEI 5\/2020, del 29 d&#8217;abri<\/a><\/u>l,<\/em> de mesures fiscals, financeres, administratives i del sector p\u00fablic i de creaci\u00f3 de l&#8217;impost sobre les instal\u00b7lacions que incideixen en el medi ambient. publicada en el DOG del passat dia 30 d&#8217;abril. L&#8217;entrada en vigor s&#8217;ha produ\u00eft el passat dia 1 de maig. Resumim i destaquem el seg\u00fcent:<\/p>\n<h2 style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>Impost sobre els habitatges buits<\/strong><\/span><\/h2>\n<p><span style=\"color: #ff0000;\">\u00a0<strong>Concepte: <\/strong><\/span>Aquest impost l&#8217;han de pagar les persones jur\u00eddiques que siguin propiet\u00e0ries d&#8217;habitatges que estiguin buits sense causa justificada durant m\u00e9s de dos anys<strong>.<\/strong><\/p>\n<p><span style=\"color: #ff0000;\"><strong>Modificacions<\/strong>:<\/span> S&#8217;estableix les seg\u00fcents bonificacions de la quota en cas que part dels habitatges es destinin a lloguer assequible.<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>Percentatge d&#8217;habitatges destinats a lloguer assequible<\/strong><\/td>\n<td><strong>Bonificaci\u00f3 (%)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Menys del 5%<\/td>\n<td>\u00a00,0<\/td>\n<\/tr>\n<tr>\n<td>Del 5% al 10%<\/td>\n<td>\u00a07,5<\/td>\n<\/tr>\n<tr>\n<td>M\u00e9s del 10% i fins al 25%<\/td>\n<td>22,5<\/td>\n<\/tr>\n<tr>\n<td>M\u00e9s del 25% i fins al 40%<\/td>\n<td>37,5<\/td>\n<\/tr>\n<tr>\n<td>M\u00e9s del 40% i fins al 67%<\/td>\n<td>56,3<\/td>\n<\/tr>\n<tr>\n<td>M\u00e9s del 67%<\/td>\n<td>75<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>Impost sobre la renda de les persones f\u00edsiques<\/strong><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Increment del m\u00ednim exempt<\/strong>:<\/span> Amb efectes des del dia 1 de gener del 2020, s&#8217;incrementa un 10% el m\u00ednim exempt amb la finalitat de rebaixar l&#8217;impost a les persones que tenen un nivell de renda m\u00e9s baix.<\/p>\n<ul>\n<li>M\u00ednim exempt amb car\u00e0cter general: 5.550 euros.<\/li>\n<li>M\u00ednim exempt quan la suma de la base liquidable general i especial \u00e9s inferior a 12.450 euros: 6.105 euros.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Augment de la tarifa a les persones amb la renda m\u00e9s elevada<\/strong>:<\/span> Tamb\u00e9 amb efectes des del dia 1 de gener del 2020, L&#8217;escala del tram auton\u00f2mic de l&#8217;IRPF, queda a Catalunya en la forma seg\u00fcent:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>Base liquidable<br \/>\nFins a (euros)<\/strong><\/td>\n<td><strong>Quota \u00edntegra<br \/>\n(euros)<\/strong><\/td>\n<td><strong>Resta base liquidable<br \/>\nFins a (euros)<\/strong><\/td>\n<td><strong>Tipus aplicable<br \/>\nPercentatge (%)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u00a0 \u00a0 0<\/td>\n<td>\u00a0 0<\/td>\n<td>17.707,20<\/td>\n<td>12,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a017.707,20<\/td>\n<td>\u00a02.124,86<\/td>\n<td>15.300,00<\/td>\n<td>14,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a033.007,20<\/td>\n<td>\u00a04.266,86<\/td>\n<td>20.400,00<\/td>\n<td>18,50<\/td>\n<\/tr>\n<tr>\n<td>\u00a053.407,20<\/td>\n<td>\u00a08.040,86<\/td>\n<td>36.592,80<\/td>\n<td>21,50<\/td>\n<\/tr>\n<tr>\n<td>\u00a090.000,00<\/td>\n<td>15.908,31<\/td>\n<td>30.000,00<\/td>\n<td>23,50<\/td>\n<\/tr>\n<tr>\n<td>120.000,00<\/td>\n<td>22.958,31<\/td>\n<td>55.000,00<\/td>\n<td>24,50<\/td>\n<\/tr>\n<tr>\n<td>175.000,00<\/td>\n<td>36.433,31<\/td>\n<td>En endavant<\/td>\n<td>\u00a025,50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<h2 style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>Impost sobre successions i donacions<\/strong><\/span><\/h2>\n<p><strong><span style=\"color: #ff0000;\">Les modificacions de major impacte s\u00f3n les seg\u00fcents<\/span><\/strong>: Reintroducci\u00f3 dels coeficients multiplicadors en funci\u00f3 del patrimoni preexistent per als contribuents dels grups I i II (descendents, ascendents, c\u00f2njuge i parella estable), amb l&#8217;objectiu de dotar l&#8217;impost d&#8217;un impacte redistributiu m\u00e9s gran i reduir les disparitats econ\u00f2miques, i la modificaci\u00f3 del r\u00e8gim de bonificacions en la quota.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Augment de la quota tributaria en les her\u00e8ncies a favor de descendents, c\u00f2njuge i ascendents i parella estable (Grups I i II de la tarifa)<\/strong><\/span>: S&#8217;ha reintrodu\u00eft els coeficients multiplicadors en funci\u00f3 del patrimoni preexistent en les her\u00e8ncies en favor dels descendents, c\u00f2njuge i ascendents. Fins ara en tots aquest casos s&#8217;aplicava el coeficient multiplicador \u00ab1\u00bb a la tarifa de l&#8217;impost, mentre que amb aquesta reforma aquest coeficient multiplicador es va incrementant per trams fins a l&#8217;1,2 en funci\u00f3 del patrimoni preexistent:<\/p>\n<ul>\n<li>De 0 a 500.000,00 \u20ac: \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1,00<\/li>\n<li>De 500.000.01 a 2.000.000,00 \u20ac:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1,10<\/li>\n<li>De 2.000.000.01 a 4.000.000,00 \u20ac: \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0 1,15<\/li>\n<li>M\u00e9s de 4.000.000,00 \u20ac:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 1,20<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Modificaci\u00f3 del regim de bonificacions en la quota<\/strong><\/span>: Les bonificacions sobre la quota tribut\u00e0ria resultant, que fins era eren del 99% en cas que heret\u00e9s el\u00a0 c\u00f2njuge o parella estable i entre el 99% i el 20% de bonificaci\u00f3 en funci\u00f3 de la base imposable de l&#8217;her\u00e8ncia en favor de descendents o d&#8217;ascendents, ara ha quedat entre el 99% i el 20% en tots els casos i en funci\u00f3 de l&#8217;escala seg\u00fcent:<\/p>\n<p><span style=\"color: #0000ff;\">a) Escala pels contribuents del grup I (descendents menors de 21 anys).<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>ase imposable<\/strong><\/td>\n<td><strong>Bonificaci\u00f3 (%)<\/strong><\/td>\n<td><strong>Resta base imposable<\/strong><\/td>\n<td><strong>Bonificaci\u00f3 marginal (%)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u00a0\u00a0\u00a0\u00a0 0,00<\/td>\n<td>\u00a00,00<\/td>\n<td>100.000,00<\/td>\n<td>99,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a0100.000,00<\/td>\n<td>99,00<\/td>\n<td>100.000,00<\/td>\n<td>97,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a0200.000,00<\/td>\n<td>98,00<\/td>\n<td>100.000,00<\/td>\n<td>95,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a0300.000,00<\/td>\n<td>97,00<\/td>\n<td>200.000,00<\/td>\n<td>90,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a0500.000,00<\/td>\n<td>94,20<\/td>\n<td>250.000,00<\/td>\n<td>80,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a0750.000,00<\/td>\n<td>89,47<\/td>\n<td>250.000,00<\/td>\n<td>70,00<\/td>\n<\/tr>\n<tr>\n<td>1.000.000,00<\/td>\n<td>84,60<\/td>\n<td>500.000,00<\/td>\n<td>60,00<\/td>\n<\/tr>\n<tr>\n<td>1.500.000,00<\/td>\n<td>76,40<\/td>\n<td>500.000,00<\/td>\n<td>50,00<\/td>\n<\/tr>\n<tr>\n<td>2.000.000,00<\/td>\n<td>69,80<\/td>\n<td>500.000,00<\/td>\n<td>40,00<\/td>\n<\/tr>\n<tr>\n<td>2.500.000,00<\/td>\n<td>63,84<\/td>\n<td>500.000,00<\/td>\n<td>25,00<\/td>\n<\/tr>\n<tr>\n<td>3.000.000,00<\/td>\n<td>57,37<\/td>\n<td>en endavant<\/td>\n<td>20,00<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #0000ff;\">b) Escala per a la resta de contribuents del grup II (descendents de 21 anys o m\u00e9s, c\u00f2njuge, parella estable o ascendents):<\/span><\/p>\n<p>&nbsp;<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>Base imposable<\/strong><\/td>\n<td><strong>Bonificaci\u00f3 (%)<\/strong><\/td>\n<td><strong>Resta base imposable<\/strong><\/td>\n<td><strong>Bonificaci\u00f3 marginal (%)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u00a0\u00a0\u00a0 0,00<\/td>\n<td>\u00a00,00<\/td>\n<td>100.000,00<\/td>\n<td>60,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a0100.000,00<\/td>\n<td>60,00<\/td>\n<td>100.000,00<\/td>\n<td>55,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a0200.000,00<\/td>\n<td>57,50<\/td>\n<td>100.000,00<\/td>\n<td>50,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a0300.000,00<\/td>\n<td>55,00<\/td>\n<td>200.000,00<\/td>\n<td>45,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a0500.000,00<\/td>\n<td>51,00<\/td>\n<td>250.000,00<\/td>\n<td>40,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a0750.000,00<\/td>\n<td>47,33<\/td>\n<td>250.000,00<\/td>\n<td>35,00<\/td>\n<\/tr>\n<tr>\n<td>1.000.000,00<\/td>\n<td>44,25<\/td>\n<td>500.000,00<\/td>\n<td>30,00<\/td>\n<\/tr>\n<tr>\n<td>1.500.000,00<\/td>\n<td>39,50<\/td>\n<td>500.000,00<\/td>\n<td>25,00<\/td>\n<\/tr>\n<tr>\n<td>2.000.000,00<\/td>\n<td>35,88<\/td>\n<td>500.000,00<\/td>\n<td>20,00<\/td>\n<\/tr>\n<tr>\n<td>2.500.000,00<\/td>\n<td>32,70<\/td>\n<td>500.000,00<\/td>\n<td>10,00<\/td>\n<\/tr>\n<tr>\n<td>3.000.000,00<\/td>\n<td>28,92<\/td>\n<td>en endavant<\/td>\n<td>\u00a0 0,00\u00bb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>P\u00e8rdua del dret a bonificaci\u00f3<\/strong><\/span>: Els contribuents dels grups I i II (descendents, ascendents i c\u00f2njuge\/parella estable) no tindran dret a la bonificaci\u00f3 en la quota en el cas que optin per aplicar qualsevol de les reduccions i exempcions seg\u00fcents:<\/p>\n<ul>\n<li>Reducci\u00f3 per l&#8217;adquisici\u00f3 de bens afectes a l&#8217;empresa familiar, participaci\u00f3 en negocis familiars, explotacions agr\u00e0ries o forestals o al patrimoni cultural o natural.<\/li>\n<li>Exempcions i reduccions per a la modernitzaci\u00f3 de les explotacions agr\u00e0ries.<\/li>\n<li>Qualsevol altra reducci\u00f3 de la base imposable o exempci\u00f3 que requereixi que el contribuent la sol\u00b7liciti i que depengui de la concurr\u00e8ncia de determinats requisits el compliment dels quals correspongui exclusivament a la voluntat del contribuent, excepte la reducci\u00f3 que correspongui a l&#8217;habitatge habitual del causant que s&#8217;aplicar\u00e0 en tots els casos.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>\u00a0Impost sobre transmissions patrimonials i actes jur\u00eddics documentats<\/strong><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Tipus de gravamen redu\u00eft en l&#8217;adquisici\u00f3 d&#8217;habitatge habitual per fam\u00edlies monoparentals<\/strong><\/span>: El tipus de gravamen ser\u00e0 del 5% sempre que la suma de les bases imposables menys el m\u00ednim personal i familiar totals de la fam\u00edlia monoparental no superin els 30.000 euros, m\u00e9s 12.000 euros per cada fill que excedeixi del nombre de fills que la legislaci\u00f3 vigent exigeix com a m\u00ednim perqu\u00e8 una fam\u00edlia tingui la condici\u00f3 legal de fam\u00edlia monoparental de categoria especial.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Bonificaci\u00f3 de la quota per la transmissi\u00f3 d&#8217;habitatges a empreses immobili\u00e0ries<\/strong><\/span>: Es modifica la regulaci\u00f3 de la bonificaci\u00f3 de la quota per la transmissi\u00f3 d&#8217;habitatges a empreses immobili\u00e0ries, en qu\u00e8 es redueix a tres anys el termini de qu\u00e8 disposen per a revendre l&#8217;habitatge. Aquesta reducci\u00f3 del termini de 5 a 3 anys no resultar\u00e0 aplicable als fets imposables acreditats abans del dia 1 de maig del 2020. Als efectes de l&#8217;aplicaci\u00f3 de la bonificaci\u00f3, cal tenir en compte les regles especials seg\u00fcents:<\/p>\n<ul>\n<li>Quan es transmetin habitatges que formin part d&#8217;una edificaci\u00f3 sencera en r\u00e8gim de propietat vertical, la bonificaci\u00f3 nom\u00e9s \u00e9s aplicable en relaci\u00f3 amb la superf\u00edcie que s&#8217;assigni com a habitatge en la divisi\u00f3 en propietat horitzontal posterior, i en resta exclosa la superf\u00edcie dedicada a locals comercials.<\/li>\n<li>\u00a0La bonificaci\u00f3 \u00e9s aplicable a l&#8217;habitatge i al terreny en qu\u00e8 es troba enclavat sempre que formin una mateixa finca registral i la venda posterior dins el termini fixat comprengui la totalitat de la finca.<\/li>\n<li>En el cas d&#8217;adquisici\u00f3 de parts indivises, el dia inicial del termini dels tres anys \u00e9s la data d&#8217;adquisici\u00f3 de la primera part indivisa.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Altres bonificacions de l&#8217;impost<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Constituci\u00f3 del regim de propietat horitzontal, regulat a l\u2019article 553-53 del llibre cinqu\u00e8 del Codi Civil de Catalunya, i per parcel\u00b7les en els sup\u00f2sits de pol\u00edgons industrials i log\u00edstics<\/span>: Bonificaci\u00f3 del 60% de la quota per actes jur\u00eddics documentats. Aquesta\u00a0 bonificaci\u00f3 ser\u00e0 vigent fins el dia 31 de desembre del 2023.<\/li>\n<li><span style=\"color: #0000ff;\">Actes notarials en qu\u00e8 es formalitzen els dip\u00f2sits d&#8217;arres penitencials d\u2019acord amb l\u2019article 621- del Codi Civil de Catalunya i la resta de documents notarials que es puguin atorgar per a la seva cancel\u00b7laci\u00f3 registral<\/span>: Bonificaci\u00f3 del 100% de la quota per actes jur\u00eddics documentats.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\"><span style=\"color: #0000ff;\">Obligacions formals en relaci\u00f3 a l&#8217;impost sobre transmissions patrimonials i actes jur\u00eddics documentats i de l&#8217;impost sobre successions i donacions<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Presentaci\u00f3 de documents a la oficina liquidadora:<\/strong><\/span> La presentaci\u00f3 dels documents dels fets imposables de l&#8217;impost sobre transmissions patrimonials i actes jur\u00eddics documentats i de l&#8217;impost sobre successions i donacions no \u00e9s necess\u00e0ria si el notari autoritzant ha fet pr\u00e8viament la tramesa de la declaraci\u00f3 informativa de l&#8217;escriptura corresponent.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Termini de presentaci\u00f3 de les autoliquidacions complement\u00e0ries en cas de p\u00e8rdua del dret a aplicar un benefici fiscal<\/strong><\/span>: En el termini d&#8217;un mes a comptar de l&#8217;endem\u00e0 de la data en qu\u00e8 s&#8217;ha produ\u00eft l&#8217;incompliment, s&#8217;haur\u00e0 de presentar i ingressar una autoliquidaci\u00f3 complement\u00e0ria sense l&#8217;aplicaci\u00f3 del benefici, i amb els interessos de demora corresponents.<\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>Impost sobre les estades en establiments tur\u00edstics<\/strong><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\">\u00a0<\/span><strong><span style=\"color: #ff0000;\">Es modifica el fet imposable<\/span>: <\/strong>s\u2019inclou com a fet imposable en quan a embarcacions de creuer tur\u00edstic.<\/p>\n<p><strong><span style=\"color: #ff0000;\">Es modifica el tipus de de gravamen i la quota<\/span>: <\/strong><\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"340\">Tipus d\u2019establiment<\/td>\n<td colspan=\"2\" width=\"151\">Tarifa General (en euros)<\/td>\n<td rowspan=\"2\" width=\"95\">Tarifa especial (en euros)<\/td>\n<\/tr>\n<tr>\n<td width=\"66\">Barcelona ciutat<\/td>\n<td width=\"85\">Resta de Catalunya<\/td>\n<\/tr>\n<tr>\n<td width=\"340\">1. Hotel de 5 estrelles, gran luxe, c\u00e0mping de luxe i establiment o equipament de categoria equivalent<\/td>\n<td width=\"66\">3,50 \u20ac<\/td>\n<td width=\"85\">3,00 \u20ac<\/td>\n<td width=\"95\">5,00 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"340\">2. Hotel de 4 estrelles i 4 estrelles superior, i establiment o equipament de categoria equivalent<\/td>\n<td width=\"66\">1,70 \u20ac<\/td>\n<td width=\"85\">1,20 \u20ac<\/td>\n<td width=\"95\">3,50 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"340\">3. Habitatge d\u2019\u00fas tur\u00edstic<\/td>\n<td width=\"66\">2,25 \u20ac<\/td>\n<td width=\"85\">1,00 \u20ac<\/td>\n<td width=\"95\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"340\">4. Resta de c\u00e0mpings i resta d\u2019establiments i equipaments<\/td>\n<td width=\"66\">\u00a01,00 \u20ac<\/td>\n<td width=\"85\">\u00a00,60 \u20ac<\/td>\n<td width=\"95\">2,50 \u20ac<\/td>\n<\/tr>\n<tr>\n<td width=\"340\">5. Embarcaci\u00f3 de creuer<\/p>\n<p>&#8211; M\u00e9s de 12 hores<br \/>\n&#8211; 12 hores o menys<\/p>\n<p>&nbsp;<\/td>\n<td width=\"66\">3,00 \u20ac<br \/>\n1,00 \u20ac<\/td>\n<td width=\"85\">3,00 \u20ac<br \/>\n1,00 \u20ac<\/td>\n<td width=\"95\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #ff0000;\"><strong>Barcelona<\/strong><\/span>: Es faculta a l\u2019Ajuntament de Barcelona a establir, per ordenan\u00e7a municipal, un rec\u00e0rrec sobre les tarifes establertes aix\u00ed com els requisits, l\u00edmits i condicions., aix\u00ed com els requisits de facturaci\u00f3.<\/p>\n<p><strong><span style=\"color: #ff0000;\">Efectes de la modificaci\u00f3<\/span><\/strong>:<\/p>\n<ul>\n<li>La nova tarifa s&#8217;aplicar\u00e0 a les estades que s&#8217;inici\u00efn a partir del dia 1 de juliol del 2020.<\/li>\n<li>En el cas que en el moment de fer una reserva anticipada s&#8217;hagu\u00e9s cobrat la totalitat de l&#8217;estada i tamb\u00e9 d&#8217;aquest impost, s&#8217;aplicar\u00e0 la tarifa vigent en aquell moment.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable3_74872101.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-775\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable3_74872101.jpg\" alt=\"\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable3_74872101.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable3_74872101-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/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 als nostres assessors: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat.<\/strong> <\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Finalment el Parlament de Catalunya ha aconseguit aprovar els pressupostos. Aix\u00f2, que no deixa de ser una bona not\u00edcia ja que desbloqueja partides necess\u00e0ries per la despesa social, t\u00e9 com a contrapartida una pujada d&#8217;impostos, especialment sensible pel que fa a les successions i a les donacions, que s&#8217;ha concretat en la LLEI 5\/2020, del [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":721,"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":[1578,1579,1580],"class_list":["post-4465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-impost-renda-catalunya","tag-impost-successions-catalunya","tag-pressupostos-generalitat-2020"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La Generalitat apuja els impostos. 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