{"id":6949,"date":"2022-12-07T13:57:24","date_gmt":"2022-12-07T11:57:24","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/en-que-consisteix-el-nou-impost-temporal-de-solidaritat-de-les-grans-fortunes\/"},"modified":"2022-12-07T13:57:24","modified_gmt":"2022-12-07T11:57:24","slug":"en-que-consisteix-el-nou-impost-temporal-de-solidaritat-de-les-grans-fortunes","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/en-que-consisteix-el-nou-impost-temporal-de-solidaritat-de-les-grans-fortunes\/","title":{"rendered":"En qu\u00e8 consisteix el nou impost temporal de solidaritat de les grans fortunes?"},"content":{"rendered":"
S’ha fet p\u00fablic el text del nou impost temporal de solidaritat de les grans fortunes que s’aplicar\u00e0 en relaci\u00f3 amb el patrimoni existent a 31 de desembre de 2022. Hauran de declarar les persones amb un patrimoni net superior a 3.000.000 d’euros. L\u2019impost encara s\u2019est\u00e0 tramitant en el Congr\u00e9s de Diputats i, per tant, resta a l\u2019espera de la seva aprovaci\u00f3 definitiva encara que s\u2019espera poques modificacions.<\/h5>\n
\n

 <\/p>\n

El nou impost temporal de solidaritat de les grans fortunes<\/strong><\/span><\/h3>\n

Gravar\u00e0 el patrimoni net per sobre de 3.000.000 euros i que s’aplicar\u00e0 en tot el territori\u00a0 de l\u2019Estat (sense perjudici dels r\u00e8gims forals basc i navarr\u00e8s)<\/p>\n

Fet imposable i meritaci\u00f3<\/strong><\/span><\/h3>\n

Hauran de declarar les persones f\u00edsiques amb <\/span>un patrimoni net superior a 3.000.000 d’euros en data 31 de desembre.<\/p>\n

Es presumir\u00e0, excepte prova de transmissi\u00f3 o p\u00e8rdua patrimonial, que formen part del patrimoni els b\u00e9ns i drets que haguessin pertangut al subjecte passiu en el moment de l’anterior meritaci\u00f3.<\/p>\n

Exempcions <\/strong><\/span><\/h3>\n

Quedaran exempts d\u2019aquest impost temporal els\u00a0b\u00e9ns i drets que estiguin exempts de l’impost sobre el patrimoni (B\u00e9ns del Patrimoni Hist\u00f2ric, objectes d’art i antiguitats, obra pr\u00f2pia dels artistes, aixovar dom\u00e8stic, habitatge habitual, drets de contingut econ\u00f2mic vinculats a sistemes de previsi\u00f3 social, elements afectes a activitats econ\u00f2miques i participacions en empreses familiars, etc.).<\/p>\n

Bases imposable i liquidable<\/strong><\/span><\/h3>\n

La base imposable \u00e9s el valor del patrimoni net del subjecte passiu, que es determina per difer\u00e8ncia entre el valor dels b\u00e9ns i drets que sigui titular i les c\u00e0rregues i grav\u00e0mens\u00a0 que\u00a0disminueixin el seu valor, i els deutes o obligacions personals de les quals hagi de respondre el subjecte passiu.<\/p>\n

En el cas d’obligaci\u00f3 personal\u00a0 la base imposable es redueix en 700.000 euros en concepte de m\u00ednim exempt.<\/p>\n

Tarifa de l’impost<\/strong><\/span><\/h3>\n

A la base liquidable s’aplicaran els tipus de gravamen de la seg\u00fcent escala:<\/p>\n\n\n\n\n\n\n\n
Base liquidable<\/strong><\/p>\n

–<\/strong><\/p>\n

Fins a euros<\/strong><\/td>\n

Quota<\/strong><\/p>\n

–<\/strong><\/p>\n

Euros<\/strong><\/td>\n

Resta base liquidable<\/strong><\/p>\n

–<\/strong><\/p>\n

Fins a euros<\/strong><\/td>\n

Tipus aplicable<\/strong><\/p>\n

–<\/strong><\/p>\n

Percentatge<\/strong><\/td>\n<\/tr>\n

0,00<\/td>\n0,00<\/td>\n3.000.000,00<\/td>\n0,00<\/td>\n<\/tr>\n
3.000.000,00<\/td>\n0,00<\/td>\n2.347.998,03<\/td>\n1,7<\/td>\n<\/tr>\n
5.347.998,03<\/td>\n39.915,97<\/td>\n5.347.998,03<\/td>\n2,1<\/td>\n<\/tr>\n
10.695.996,06<\/td>\n152.223,93<\/td>\nEn endavant<\/td>\n3,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

S’assenyala que la quota \u00edntegra d’aquest impost conjuntament amb les quotes de l’IRPF i de l’IP, no pot excedir, del 60% per als subjectes passius per obligaci\u00f3 personal.<\/p>\n

Existeixen deduccions i bonificacions en la quota?<\/strong><\/span><\/h3>\n

Resulta aplicable la deducci\u00f3 per impostos satisfets a l’estranger en els mateixos termes que en el Impost sobre el patrimoni.<\/p>\n

Es podr\u00e0\u00a0deduir la quota de l\u2019Impost de patrimoni de l’exercici efectivament satisfeta.<\/p>\n

Quin \u00e9s el seu per\u00edode de vig\u00e8ncia?<\/strong><\/span><\/h3>\n

Aquest impost s’aplicar\u00e0 en els 2 primers exercicis en els quals es reporti a partir de la seva entrada en vigor. Al final dels dos anys el govern avaluar\u00e0 els resultats i proposar\u00e0 el manteniment o supressi\u00f3 d\u2019aquest nou impost.<\/p>\n

\"\"<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

S’ha fet p\u00fablic el text del nou impost temporal de solidaritat de les grans fortunes que s’aplicar\u00e0 en relaci\u00f3 amb el patrimoni existent a 31 de desembre de 2022. Hauran de declarar les persones amb un patrimoni net superior a 3.000.000 d’euros. L\u2019impost encara s\u2019est\u00e0 tramitant en el Congr\u00e9s de Diputats i, per tant, resta […]<\/p>\n","protected":false},"author":1,"featured_media":706,"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],"tags":[2330,2377,2378],"class_list":["post-6949","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","tag-impost-grans-fortunes","tag-impost-grans-patrimonis","tag-nou-impost-patrimoni"],"acf":[],"yoast_head":"\nEn qu\u00e8 consisteix el nou impost temporal de solidaritat de les grans fortunes? | 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\/en-que-consisteix-el-nou-impost-temporal-de-solidaritat-de-les-grans-fortunes\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"En qu\u00e8 consisteix el nou impost temporal de solidaritat de les grans fortunes? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"S’ha fet p\u00fablic el text del nou impost temporal de solidaritat de les grans fortunes que s’aplicar\u00e0 en relaci\u00f3 amb el patrimoni existent a 31 de desembre de 2022. 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