{"id":6314,"date":"2022-01-07T11:44:13","date_gmt":"2022-01-07T09:44:13","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/novetats-fiscals-per-a-lany-2022\/"},"modified":"2022-01-07T11:44:13","modified_gmt":"2022-01-07T09:44:13","slug":"novetats-fiscals-per-a-lany-2022","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/novetats-fiscals-per-a-lany-2022\/","title":{"rendered":"Novetats fiscals per a l&#8217;any 2022"},"content":{"rendered":"\n<h5 class=\"wp-block-heading\">Importants mesures fiscals per el 2022, com la minoraci\u00f3 en l\u2019IRPF del l\u00edmit general per aportacions i contribucions a sistemes de previsi\u00f3 social, la pr\u00f2rroga dels l\u00edmits excloents dels m\u00f2duls IRPF\/IVA, l\u2019establiment d\u2019una tributaci\u00f3 m\u00ednima en l\u2019impost sobre societats o la reducci\u00f3 de la bonificaci\u00f3 d\u2019aquest impost per a les entitats dedicades al lloguer d\u2019habitatge.<\/h5>\n\n\n\n<p>En el BOE del 29 de desembre de 2021 s\u2019ha publicat la <a href=\"https:\/\/www.boe.es\/boe\/dias\/2021\/12\/29\/pdfs\/BOE-A-2021-21653.pdf\">Llei 22\/2021, de 28 de desembre, de pressupostos generals de l\u2019Estat per a l\u2019any 2022 <\/a>que contempla una s\u00e8rie d\u2019importants mesures fiscals, de les que destaquem les seg\u00fcents: <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>IMPOST SOBRE LA RENDA DE LES PERSONES F\u00cdSIQUES<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>L\u00edmits de reducci\u00f3 en la base imposable de les aportacions i contribucions a sistemes de previsi\u00f3 social<\/strong><\/h4>\n\n\n\n<p>Amb efectes des de l&#8217;1 de gener de 2022, es redueix de 2.000 a <strong>1.500 euros<\/strong> <strong>anuals<\/strong> la quantitat m\u00e0xima anual que es permet aportar  a plans de pensions, mutualitats de previsi\u00f3 social, plans de previsi\u00f3 assegurats, plans de previsi\u00f3 social empresarial i assegurances de depend\u00e8ncia severa o gran depend\u00e8ncia.<\/p>\n\n\n\n<p>Aix\u00ed mateix, quan l&#8217;increment provingui de contribucions empresarials el l\u00edmit resultant s&#8217;eleva de 8.000 a&nbsp;<strong>8.500 euros<\/strong>. No obstant aix\u00f2, es preveu que aquest l\u00edmit es pugui incrementar no sols mitjan\u00e7ant la realitzaci\u00f3 de contribucions empresarials, com ja succeeix, sin\u00f3 tamb\u00e9 mitjan\u00e7ant aportacions del treballador al mateix instrument de previsi\u00f3 social per import igual o inferior a la respectiva contribuci\u00f3 empresarial. A m\u00e9s, es precisa que, a aquest efecte, tindran la consideraci\u00f3 d&#8217;aportacions del treballador les quantitats aportades per l&#8217;empresa que derivin d&#8217;una decisi\u00f3 del treballador.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Pr\u00f2rroga dels l\u00edmits excloents del m\u00e8tode d&#8217;estimaci\u00f3 objectiva en l&#8217;IRPF per a 2022<\/strong><\/h4>\n\n\n\n<p>Es prorroguen per a 2022 els l\u00edmits excloents en estimaci\u00f3 objectiva (m\u00f2duls) de l&#8217;IRPF i IVA.<\/p>\n\n\n\n<p>Aix\u00ed, amb efectes des de l&#8217;1 de gener de 2022 les magnituds queden fixades en:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>250.000 euros, tenint en compte el volum d&#8217;operacions del conjunt de les seves activitats econ\u00f2miques en l&#8217;exercici immediatament anterior, excepte les agr\u00edcoles, ramaderes i forestals.<\/li><li>125.000 euros, tenint en compte el volum dels rendiments \u00edntegres de l&#8217;any immediat anterior que correspongui a operacions per les quals estiguin obligats a expedir factura quan el destinatari sigui un empresari o professional que actu\u00ef com a tal.<\/li><li>250.000 euros, tenint en compte el volum de les compres en b\u00e9ns i serveis l&#8217;any anterior, excloses les adquisicions d&#8217;immobilitzat.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>IMPOST SOBRE SOCIETATS<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Establiment de tributaci\u00f3 m\u00ednima per a contribuents amb  volum anual de negoci d&#8217;almenys 20.000.000 euros.<\/strong><\/h4>\n\n\n\n<p>Amb efectes per als per\u00edodes que s&#8217;inici\u00efn a partir de l&#8217;1 de gener de 2022, s&#8217;introdueix una regla de tributaci\u00f3 m\u00ednima del 15\u2006% en l&#8217;impost sobre societats amb algunes excepcions, com ara les que fan refer\u00e8ncia a les  cooperatives o entitats de nova creaci\u00f3.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Reducci\u00f3 de la bonificaci\u00f3 per a les entitats dedicades a l&#8217;arrendament d&#8217;habitatge<\/strong><\/h4>\n\n\n\n<p>Amb efectes per als per\u00edodes impositius que s&#8217;inici\u00efn a partir de l&#8217;1 de gener de 2022, i amb vig\u00e8ncia indefinida,&nbsp;<strong>es redueix del 85\u2006% al 40\u2006%<\/strong>&nbsp;la bonificaci\u00f3 fiscal per a les entitats que es dediquen a l&#8217;arrendament d&#8217;habitatge.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Deduccions i bonificacions de la quota \u00edntegra del grup fiscal<\/strong><\/h4>\n\n\n\n<p>La quota \u00edntegra del grup fiscal minorada en l&#8217;import de les deduccions i bonificacions que poguessin resultar d&#8217;aplicaci\u00f3, no podran donar lloc, en cap cas, a una quota l\u00edquida negativa.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>IMPOST SOBRE LA RENDA DE NO RESIDENTS<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Tributaci\u00f3 m\u00ednima<\/strong><\/h4>\n\n\n\n<p>Amb efectes per als per\u00edodes impositius que s&#8217;inici\u00efn a partir de l&#8217;1 de gener de 2022 als no residents amb establiment permanent se&#8217;ls aplicar\u00e0 la tributaci\u00f3 m\u00ednima del 15\u2006% que hem vist en l&#8217;impost sobre societats.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>IMPOST SOBRE EL VALOR AFEGIT<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>L\u00edmits per a l&#8217;aplicaci\u00f3 del r\u00e8gim simplificat i del r\u00e8gim especial de l&#8217;agricultura, ramaderia i pesca en l&#8217;exercici 2022<\/strong><\/h4>\n\n\n\n<p>A semblan\u00e7a de la pr\u00f2rroga en l&#8217;IRPF dels l\u00edmits quantitatius per aplicar el m\u00e8tode d&#8217;estimaci\u00f3 objectiva, es prorroguen per al per\u00edode impositiu 2022 els l\u00edmits per a l&#8217;aplicaci\u00f3 del r\u00e8gim simplificat i el r\u00e8gim especial de l&#8217;agricultura, ramaderia i pesca, en l&#8217;IVA.<\/p>\n\n\n\n<p>Aix\u00ed, amb efectes des de l&#8217;1 de gener de 2022 les magnituds queden fixades en:<\/p>\n\n\n\n<p>Respecte del r\u00e8gim simplificat de l&#8217;IVA:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>250.000 euros, tenint en compte el volum d&#8217;ingressos del conjunt de les seves activitats empresarials o professionals en l&#8217;exercici immediatament anterior, excepte les agr\u00edcoles, forestals i ramaderes.<\/li><li>250.000 euros, tenint en compte les adquisicions i importacions de b\u00e9ns i serveis per al conjunt de les seves activitats empresarials o professionals, excloses les relatives a elements de l&#8217;immobilitzat, de l&#8217;any immediat anterior.<\/li><\/ul>\n\n\n\n<p>Respecte del r\u00e8gim especial de l&#8217;agricultura, ramaderia i pesca de l&#8217;IVA:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>250.000 euros, tenint en compte les adquisicions i importacions de b\u00e9ns i serveis per al conjunt de les seves activitats empresarials o professionals, excloses les relatives a elements de l&#8217;immobilitzat, realitzades l&#8217;any immediat anterior.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>ALTRES NOVETATS TRIBUT\u00c0RIES<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Taxes<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>S&#8217;eleva en un 1 per cent l&#8217;import a exigir per les taxes de quantia fixa, excepte les que s&#8217;hagin creat o actualitzat espec\u00edficament per normes dictades des de l&#8217;1 de gener de 2021, a fi d&#8217;adequar-ne l&#8217;augment de costos de la prestaci\u00f3 o realitzaci\u00f3 dels serveis o activitats pels quals s&#8217;exigeixen. L&#8217;excepci\u00f3 anterior s&#8217;est\u00e9n igualment, a la taxa de regularitzaci\u00f3 cadastral.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Indicador p\u00fablic de renda d&#8217;efectes m\u00faltiples (IPREM)<\/strong><\/h4>\n\n\n\n<p>Es fixen les seves quanties per a 2022 que es veuen incrementades en un 2,5 per cent respecte a anys anteriors i s\u00f3n les seg\u00fcents:<\/p>\n\n\n\n<p>a) diari, 19,30 \u20ac<\/p>\n\n\n\n<p>b) mensual, 579,02 \u20ac<\/p>\n\n\n\n<p>c) anual, 6.948,24 \u20ac,<\/p>\n\n\n\n<p>d) en els sup\u00f2sits en qu\u00e8 la refer\u00e8ncia al salari m\u00ednim interprofessional (SMI) ha estat substitu\u00efda per la refer\u00e8ncia a l&#8217;IPREM ser\u00e0 de 8.106,28 \u20ac quan les normes es refereixin a l&#8217;SMI en c\u00f2mput anual, tret que excloguessin expressament les pagues extraordin\u00e0ries; en aquest cas, la quantia ser\u00e0 de 6.948,24 \u20ac.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Inter\u00e8s legal dels diners i inter\u00e8s de demora<\/strong><\/h4>\n\n\n\n<p>Es fixen l&#8217;inter\u00e8s legal dels diners i l&#8217;inter\u00e8s de demora en un 3\u2006% i en un 3,75\u2006%, respectivament, no sofrint variaci\u00f3, per tant, respecte a anys anteriors.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_19.jpg\"><img decoding=\"async\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_19.jpg\" alt=\"\" class=\"wp-image-2201\"\/><\/a><\/figure>\n\n\n\n<h5 class=\"wp-block-heading\"><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds<\/em><\/h5>\n\n\n\n<div class=\"wp-block-contact-form-7-contact-form-selector\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Importants mesures fiscals per el 2022, com la minoraci\u00f3 en l\u2019IRPF del l\u00edmit general per aportacions i contribucions a sistemes de previsi\u00f3 social, la pr\u00f2rroga dels l\u00edmits excloents dels m\u00f2duls IRPF\/IVA, l\u2019establiment d\u2019una tributaci\u00f3 m\u00ednima en l\u2019impost sobre societats o la reducci\u00f3 de la bonificaci\u00f3 d\u2019aquest impost per a les entitats dedicades al lloguer d\u2019habitatge.<\/p>\n","protected":false},"author":1,"featured_media":4119,"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 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