{"id":5771,"date":"2021-04-06T18:52:56","date_gmt":"2021-04-06T16:52:56","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/declaracions-de-renda-i-patrimoni-del-2020\/"},"modified":"2021-04-06T18:52:56","modified_gmt":"2021-04-06T16:52:56","slug":"declaracions-de-renda-i-patrimoni-del-2020","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/declaracions-de-renda-i-patrimoni-del-2020\/","title":{"rendered":"Declaracions de renda i patrimoni del 2020."},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Aprovats els nous models de declaraci\u00f3. <strong>Des del 7 d\u2019abril ja es poden presentar les declaracions de renda i patrimoni de l\u2019exercici 2020. <\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>En el <\/strong><a href=\"https:\/\/www.boe.es\/boe\/dias\/2021\/03\/18\/pdfs\/BOE-A-2021-4238.pdf\"><strong>BOE <\/strong>del 18 de mar\u00e7 de 2021<\/a> s&#8217;ha publicat l&#8217;Ordre per la qual s&#8217;aproven els models de declaraci\u00f3 de l&#8217;impost sobre la renda de les persones f\u00edsiques i de l&#8217;impost sobre el patrimoni, exercici 2020. Destaquem el seg\u00fcent:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Termini de presentaci\u00f3 de les declaracions de renda i patrimoni de l&#8217;exercici 2020:<\/strong><\/h3>\n\n\n\n<p>El termini de presentaci\u00f3 de les declaracions <strong>finalitzar\u00e0 el 30 de juny<\/strong> del 2021, excepte en el cas de pagament per domiciliaci\u00f3 banc\u00e0ria en que el termini finalitzar\u00e0 el 25 de juny.<\/p>\n\n\n\n<p>En el cas de declaracions de renda positives, el pagament es podr\u00e0 fraccionar com en anys anteriors, el 60% en el moment de presentar la declaraci\u00f3 i el 40% restant fins el 5 de novembre del 2021. <\/p>\n\n\n\n<p>Els contribuents que haguessin estat en <strong>ERTO<\/strong> el 2020 i els hi surti la declaraci\u00f3 de renda a ingressar, podran fraccionar el pagament en sis quotes iguals, sense interessos. <\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>I<\/strong>mpost sobre la Renda de les persones f\u00edsiques. Principals novetats:<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Ingr\u00e9s m\u00ednim vital (IMV):&nbsp;<\/strong><\/h4>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>L&#8217;ingr\u00e9s m\u00ednim vital percebut de la Seguretat Social <strong>est\u00e0 exempt<\/strong>.<\/li><li>En cas que perceb\u00e9s altres prestacions de les comunitats aut\u00f2nomes en concepte de renda m\u00ednima d&#8217;inserci\u00f3 i altres ajuts establerts per aquestes o per entitats locals per atendre col\u00b7lectius en risc d&#8217;exclusi\u00f3 social, situacions d&#8217;emerg\u00e8ncia social, necessitats residencials, necessitats d&#8217;alimentaci\u00f3, escolaritzaci\u00f3 i altres necessitats b\u00e0siques de menors o persones amb discapacitat a c\u00e0rrec, estan exemptes en el seu conjunt si la suma no supera en 2020 els 11.279,39 euros (1,5 vegades l&#8217;IPREM).<\/li><li>El titular de l&#8217;ingr\u00e9s m\u00ednim vital i tots els integrants de la unitat de conviv\u00e8ncia (menors o no) <strong>estan obligats a presentar declaraci\u00f3 de renda tant si l&#8217;import percebut est\u00e0 exempt com si no.<\/strong><\/li><\/ol>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Gravamen especial sobre els premis de determinades loteries i apostes:&nbsp;<\/strong><\/h4>\n\n\n\n<p><strong>E<\/strong>staran <strong>exempts<\/strong> per a l&#8217;exercici 2020 els premis l&#8217;import \u00edntegre dels quals sigui igual o inferior a <strong>40.000 euros.<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">L&#8217;exempci\u00f3 per m<strong>enjador d&#8217;empresa ser\u00e0 aplicable en cas de teletreball:&nbsp;<\/strong><\/h4>\n\n\n\n<p>L\u2019<strong>exempci\u00f3<\/strong> pels menjador d\u2019empresa o tiquets restaurant <strong>(fins a 11 \u20ac diaris)<\/strong> ser\u00e0 aplicable tant si el servei es presta al mateix local d&#8217;hostaleria o fora, pr\u00e8via recollida per l&#8217;empleat o lliurament al seu centre de treball o al lloc triat els dies en qu\u00e8 realitzi l&#8217;activitat a dist\u00e0ncia o per teletreball.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Reduccions sobre prestacions percebudes en forma de capital derivades de plans de pensions o plans de previsi\u00f3 assegurats:<\/strong><\/h4>\n\n\n\n<p>El 2020 ja no \u00e9s podr\u00e0 aplicar aquest r\u00e8gim transitori de reducci\u00f3 a les prestacions percebudes en forma de capital derivades de plans de pensions, mutualitats de previsi\u00f3 social i plans de previsi\u00f3 assegurats per conting\u00e8ncies esdevingudes en els exercicis 2011 o anteriors.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Expedients de regulaci\u00f3 temporal d&#8217;ocupaci\u00f3 (ERTO):<\/strong><\/h4>\n\n\n\n<p>Les prestacions percebudes en concepte d&#8217;ERTO <strong>s\u2019han de declarar i pagar IRPF<\/strong>, exactament igual com qualsevol altra rendiment del treball.<\/p>\n\n\n\n<p>Si la declaraci\u00f3 surt a ingressar, el pagament de la quota es podr\u00e0 <strong>fraccionar en sis quotes<\/strong>, sense interessos. <\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Compensaci\u00f3 de despeses incorregudes en el desenvolupament de l&#8217;activitat laboral fruit del treball a dist\u00e0ncia (teletreball):<\/strong><\/h4>\n\n\n\n<p>\u00c8s probable que durant, almenys, una part de l&#8217;any, hagi desenvolupat la seva activitat laboral a dist\u00e0ncia i que l&#8217;empresa li hagi abonat les despeses en qu\u00e8 hagi incorregut per aquest motiu (llum, connexi\u00f3 a internet, etc.). En aquests casos, si tal compensaci\u00f3 es limita a reemborsar als empleats per les despeses ocasionades no s&#8217;haur\u00e0 de declarar. Ara b\u00e9, si la quantitat satisfeta fos superior a l&#8217;import abonat pels empleats, l&#8217;exc\u00e9s constituiria renda gravable en l&#8217;IRPF amb la consideraci\u00f3 de rendiment dinerari del treball.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Despeses dedu\u00efbles per a la determinaci\u00f3 del rendiment net dels arrendaments. Saldo de dubt\u00f3s cobrament:&nbsp;<\/strong><\/h4>\n\n\n\n<p>Es redueix en els exercicis 2020 i 2021 de 6 a 3 mesos el termini perqu\u00e8 les quantitats degudes pels arrendataris tinguin la consideraci\u00f3 de saldo de dubt\u00f3s cobrament i es puguin deduir dels rendiments \u00edntegres del capital immobiliari.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Morat\u00f2ries i reduccions de lloguer per la COVID-19:<\/strong><\/h4>\n\n\n\n<p>Durant l&#8217;estat d&#8217;alarma com a conseq\u00fc\u00e8ncia de la COVID-19 molts arrendadors han pactat unes noves condicions amb el seu inquil\u00ed en el contracte d&#8217;arrendament. El propietari arrendador pot enfrontar tres possibles escenaris:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Reducci\u00f3 de la renda:<\/strong>&nbsp;l&#8217;arrendador reflectir\u00e0 com a rendiment \u00edntegre durant els mesos a qu\u00e8 afecti la rebaixa en el preu del lloguer els nous imports acordats per les parts, sigui quin sigui el seu import. A m\u00e9s, ha de tenir present que continuaran sent dedu\u00efbles les despeses necess\u00e0ries per al lloguer incorregudes durant el per\u00edode al qual afecti la modificaci\u00f3 i que no procedir\u00e0 la imputaci\u00f3 de rendes immobili\u00e0ries perqu\u00e8 l&#8217;immoble continua arrendat. Al seu torn, ser\u00e0 aplicable la reducci\u00f3 del 60% quan es tracti d&#8217;arrendaments de b\u00e9ns immobles destinats a habitatge.<\/li><li><strong>Morat\u00f2ria dels pagaments del lloguer:<\/strong>&nbsp;l&#8217;arrendador no ha de reflectir rendiment en els mesos en qu\u00e8 s&#8217;ha diferit aquest pagament. Com en el sup\u00f2sit anterior, continuaran sent dedu\u00efbles les despeses necess\u00e0ries per al lloguer incorregudes durant el per\u00edode al qual afecti la modificaci\u00f3 i no procedir\u00e0 la imputaci\u00f3 de rendes immobili\u00e0ries perqu\u00e8 l&#8217;immoble continua arrendat. Al seu torn, ser\u00e0 aplicable la reducci\u00f3 del 60% quan es tracti d&#8217;arrendaments de b\u00e9ns immobles destinats a habitatge.<\/li><li><strong>Condonaci\u00f3 del deute:<\/strong>&nbsp;l&#8217;arrendador ha d&#8217;imputar renda immobili\u00e0ria.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Rendiment d&#8217;activitats econ\u00f2miques. Empreses de redu\u00efda dimensi\u00f3. Deducci\u00f3 per morositat:<\/strong><\/h4>\n\n\n\n<p><strong>E<\/strong>ls contribuents que tinguin la consideraci\u00f3 d&#8217;empreses de redu\u00efda dimensi\u00f3 (ERD), podran deduir, en els exercicis 2020 i 2021, les p\u00e8rdues per deterioraci\u00f3 derivades d&#8217;insolv\u00e8ncies de deutors quan en el moment de la meritaci\u00f3 de l&#8217;impost, sempre que hagin transcorregut tres mesos des del venciment de la obligaci\u00f3.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Rendiment d\u2019activitats econ\u00f2miques. R\u00e8gim d&#8217;estimaci\u00f3 objectiva (REO):<\/strong><\/h4>\n\n\n\n<p><strong>C<\/strong>om a conseq\u00fc\u00e8ncia de la crisi sanit\u00e0ria provocada per la COVID-19, es va donar la possibilitat als contribuents de renunciar a l&#8217;aplicaci\u00f3 del m\u00e8tode d&#8217;estimaci\u00f3 objectiva per a l&#8217;exercici 2020 i tributar en el m\u00e8tode d&#8217;estimaci\u00f3 directa.<\/p>\n\n\n\n<p>Per a l&#8217;any 2021, la revocaci\u00f3 de manera excepcional de la ren\u00fancia per tornar a tributar en el r\u00e8gim d&#8217;estimaci\u00f3 objectiva es podr\u00e0 realitzar durant el mes de desembre de 2020 o mitjan\u00e7ant la presentaci\u00f3 en termini de la declaraci\u00f3 corresponent al pagament fraccionat del primer trimestre de l&#8217;exercici 2021.<\/p>\n\n\n\n<p>Tamb\u00e9 es preveu la ren\u00fancia a l&#8217;aplicaci\u00f3 del m\u00e8tode d&#8217;estimaci\u00f3 objectiva per a l&#8217;exercici 2021 que tampoc vincula per a 2022.<\/p>\n\n\n\n<p>N<strong>o es computaran com a per\u00edode en el que s&#8217;hagu\u00e9s exercit l&#8217;activitat<\/strong>, tant els dies en qu\u00e8 va estar declarat l&#8217;estat d&#8217;alarma en el primer semestre de 2020, com els dies del segon semestre de 2020 en els quals, amb l&#8217;estat d&#8217;alarma declarat o sense, l&#8217;exercici efectiu de l&#8217;activitat econ\u00f2mica s&#8217;hagu\u00e9s vist susp\u00e8s com a conseq\u00fc\u00e8ncia de les mesures adoptades per l&#8217;autoritat competent per corregir l&#8217;evoluci\u00f3 de la situaci\u00f3 epidemiol\u00f2gica derivada de la COVID-19.<\/p>\n\n\n\n<p>En particular, per a la quantificaci\u00f3 dels&nbsp;<strong>m\u00f2duls \u00abpersonal assalariat\u00bb i \u00abpersonal no assalariat\u00bb<\/strong>&nbsp;no es computaran com a hores treballades les corresponents als dies a qu\u00e8 es refereix el par\u00e0graf anterior i per a la quantificaci\u00f3 dels m\u00f2duls&nbsp;<strong>\u00abdist\u00e0ncia recorreguda\u00bb i \u00abconsum d&#8217;energia el\u00e8ctrica\u00bb<\/strong>&nbsp;no es computaran els quil\u00f2metres recorreguts ni els quilowatts\/hora que proporcionalment corresponguin als dies a qu\u00e8 es refereix el primer par\u00e0graf.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Rendiment d\u2019activitats econ\u00f2miques. Determinaci\u00f3 del rendiment net de l&#8217;activitat. Reduccions aplicables:<\/strong><\/h4>\n\n\n\n<p>S&#8217;eleva el percentatge de reducci\u00f3 a aplicar, amb car\u00e0cter general, al rendiment net de m\u00f2duls en la declaraci\u00f3 de l&#8217;IRPF corresponent a l&#8217;exercici 2020,&nbsp;<strong>del 5% al 20%<\/strong>. Percentatge que s&#8217;incrementa&nbsp;<strong>fins al 35%<\/strong>&nbsp;per a les activitats vinculades al sector tur\u00edstic, l&#8217;hostaleria i el comer\u00e7.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Prestacions per cessament de l&#8217;activitat dels aut\u00f2noms que s&#8217;han vist afectats per la COVID-19:<\/strong><\/h4>\n\n\n\n<p>La prestaci\u00f3 extraordin\u00e0ria per cessament d&#8217;activitat concedida per la Seguretat Social s\u2019haur\u00e0 de declarar com un rendiment del treball i l\u2019exclusi\u00f3 de pagament de les quotes del RETA no es considera ingr\u00e9s ni despesa.<\/p>\n\n\n\n<p>Les subvencions rebudes de la Generalitat que tinguin per objecte compensar la p\u00e8rdua d&#8217;ingressos en l&#8217;activitat, s&#8217;haur\u00e0 d&#8217;imputar a l&#8217;exercici en qu\u00e8 es concedeixin.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Impost sobre el Patrimoni<\/strong><\/h3>\n\n\n\n<p>Estan obligats a declarar els subjectes passius que la seva quota tribut\u00e0ria, una vegada aplicades les deduccions o bonificacions que procedeixin, resulti a ingressar, o quan, no donant-se aquesta circumst\u00e0ncia, el valor dels seus b\u00e9ns o drets resulti <strong>superior a 2.000.000 \u20ac<\/strong>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Documentaci\u00f3 que cal tenir a punt per poder confeccionar les declaracions<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>La informaci\u00f3 fiscal que, en la condici\u00f3 d&#8217;assessors fiscals autoritzats, ja demanarem directament a l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Els rebuts de l\u2019Impost de Bens Immobles (IBI) del 2020.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>En  c<strong>as d\u2019immobles llogats necessitarem n\u00famero de DNI o NIF de l\u2019arrendatari.<\/strong><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Els certificats amb contingut fiscal de l\u2019exercici 2020 que li hagin enviat els seus pagadors (empresaris, retenidors, Seguretat Social, arrendataris, etc).<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>DNI de les persones que integrin la seva unitat familiar (esposa i fills) i informaci\u00f3 de la possible variaci\u00f3 de circumst\u00e0ncies familiars.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Qualsevol altra documentaci\u00f3 complement\u00e0ria amb transcend\u00e8ncia fiscal i referent a qualsevol dels membres de la seva unitat familiar.<\/li><\/ul>\n\n\n\n<p>Podeu fer una comprovaci\u00f3 i veure tota la documentaci\u00f3 necess\u00e0ria  c<a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2021\/04\/Full-dades-renda-2020.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">licant aqu\u00ed. <\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-style-default\"><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable5_226612031.jpg\"><img fetchpriority=\"high\" decoding=\"async\" width=\"658\" height=\"325\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable5_226612031.jpg\" alt=\"\" class=\"wp-image-777\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable5_226612031.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable5_226612031-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Som assessors fiscal i us podem confeccionar les vostres declaracions de renda i patrimoni. Informeu-vos sense comprom\u00eds trucant al 972 426 082, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat. <\/h4>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>Aprovats els nous models de declaraci\u00f3. Des del 7 d\u2019abril ja es poden presentar les declaracions de renda i patrimoni de l\u2019exercici 2020. <\/p>\n","protected":false},"author":1,"featured_media":3351,"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":[21,41,15],"tags":[1954,1955],"class_list":["post-5771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-rm-assessors","tag-declaracions-renda-patrimoni","tag-renda-patrimoni-2020"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Declaracions de renda i patrimoni del 2020. | 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\/declaracions-de-renda-i-patrimoni-del-2020\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Declaracions de renda i patrimoni del 2020. | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Aprovats els nous models de declaraci\u00f3. 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