{"id":466,"date":"2014-12-15T17:03:16","date_gmt":"2014-12-15T15:03:16","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-fiscal-2015-impost-de-societats-tipus-de-gravamen\/"},"modified":"2014-12-15T17:03:16","modified_gmt":"2014-12-15T15:03:16","slug":"reforma-fiscal-2015-impost-de-societats-tipus-de-gravamen","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-impost-de-societats-tipus-de-gravamen\/","title":{"rendered":"REFORMA FISCAL 2015 &#8211; IMPOST DE SOCIETATS &#8211; TIPUS DE GRAVAMEN"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\">16.- TIPUS DE GRAVAMEN<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"180\"><\/td>\n<td width=\"180\">2014<\/td>\n<td width=\"180\">2015<\/td>\n<td width=\"180\">2016<\/td>\n<\/tr>\n<tr>\n<td width=\"180\">General<\/td>\n<td width=\"180\">30%<\/td>\n<td width=\"180\">28%<\/td>\n<td width=\"180\">25%<\/td>\n<\/tr>\n<tr>\n<td width=\"180\">Redu\u00efda dimensi\u00f3(fins 300.000,00\u20ac base imposable)<\/td>\n<td width=\"180\">25%<\/td>\n<td width=\"180\">25%<\/td>\n<td width=\"180\">25%<\/td>\n<\/tr>\n<tr>\n<td width=\"180\">Redu\u00efda dimensi\u00f3 amb manteniment de plantilla<\/td>\n<td width=\"180\">20%<\/td>\n<td width=\"180\">25%<\/td>\n<td width=\"180\">25%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #ff0000;\">Entitats de nova creaci\u00f3:<\/span> Les entitats de nova creaci\u00f3 que desenvolupin activitats econ\u00f2miques tributaran al tipus del 15% durant el primer per\u00edode de base positiva i el seg\u00fcent (tret que hagin de tributar a un tipus inferior).<\/p>\n<p>No s&#8217;aplicar\u00e0 aquest tipus a les entitats que tinguin com a activitat principal la gesti\u00f3 d&#8217;un patrimoni mobiliari o immobiliari d&#8217;acord amb la Llei de l&#8217;impost sobre el patrimoni.<\/p>\n<p><span style=\"color: #ff0000;\">Societats cooperatives<\/span>: S&#8217;aplicar\u00e0 un tipus del 20% a les societats cooperatives fiscalment protegides,<\/p>\n<p><span style=\"color: #ff0000;\">Deduccions<\/span>: El panorama de deduccions per inversions sofreix importants modificacions, desapareixent la majoria d&#8217;aquestes deduccions vigents actualment.<\/p>\n<p>Desapareix la deducci\u00f3 per inversions mediambientals.<\/p>\n<p>S&#8217;elimina la deducci\u00f3 per reinversi\u00f3 de beneficis extraordinaris, i la recentment creada deducci\u00f3 per inversi\u00f3 de beneficis, i se substitueixen tots dos incentius per un de nou denominat reserva de capitalitzaci\u00f3, que ja hem comentat anteriorment.<\/p>\n<p>Es mant\u00e9, millorada, la deducci\u00f3 per R+D+I (s&#8217;afegeixen al concepte d&#8217;innovaci\u00f3 tecnol\u00f2gica les activitats de projectes de demostraci\u00f3 inicial o projectes pilot relacionats amb l&#8217;animaci\u00f3 i els videojocs) i les deduccions per creaci\u00f3 d&#8217;ocupaci\u00f3, incloent la corresponent als treballadors amb discapacitat.<\/p>\n<p>Empreses de redu\u00efda dimensi\u00f3: Aquest regim desapareix a partir del dia 1.1.2016 i les entitats de redu\u00efda dimensi\u00f3, que fins ara tributaven, per la fracci\u00f3 de base de fins a 300.000 \u20ac, al tipus redu\u00eft del 25%, passaran a tributar el tipus general, que ha quedat redu\u00eft tamb\u00e9 al 25%<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; 16.- TIPUS DE GRAVAMEN 2014 2015 2016 General 30% 28% 25% Redu\u00efda dimensi\u00f3(fins 300.000,00\u20ac base imposable) 25% 25% 25% Redu\u00efda dimensi\u00f3 amb manteniment de plantilla 20% 25% 25% Entitats de nova creaci\u00f3: Les entitats de nova creaci\u00f3 que desenvolupin activitats econ\u00f2miques tributaran al tipus del 15% durant el primer per\u00edode de base positiva i [&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":[78,85,86],"class_list":["post-466","post","type-post","status-publish","format-standard","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-impost-de-societats","tag-reforma-fiscal-215","tag-tipus-de-gravament"],"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 - IMPOST DE SOCIETATS - TIPUS DE GRAVAMEN | 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-impost-de-societats-tipus-de-gravamen\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REFORMA FISCAL 2015 - IMPOST DE SOCIETATS - TIPUS DE GRAVAMEN | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"&nbsp; 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