{"id":7276,"date":"2023-04-12T17:37:09","date_gmt":"2023-04-12T15:37:09","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/l-11-d-abril-arrenca-la-campanya-de-renda-i-patrimoni-de-l-exercici-2022\/"},"modified":"2023-04-24T10:25:30","modified_gmt":"2023-04-24T08:25:30","slug":"l-11-d-abril-arrenca-la-campanya-de-renda-i-patrimoni-de-l-exercici-2022","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/l-11-d-abril-arrenca-la-campanya-de-renda-i-patrimoni-de-l-exercici-2022\/","title":{"rendered":"Arrenca la campanya de renda i patrimoni de l&#8217;exercici 2022. Nosaltres la iniciarem el proper 24 d&#8217;abril."},"content":{"rendered":"<h5>Un any m\u00e9s als contribuents se&#8217;ns acosta l&#8217;hora de retre comptes amb Hisenda de les nostres obligacions fiscals respecte a la renda i el patrimoni. Aquest any inclou algunes novetats com els l\u00edmits de reducci\u00f3 en la base imposable de les aportacions i contribucions a sistemes de previsi\u00f3 social, modificacions en el m\u00e8tode d&#8217;estimaci\u00f3 objectiva (\u00abm\u00f2duls\u00bb) o les novetats en la deducci\u00f3 per maternitat en situacions legal de desocupaci\u00f3 aix\u00ed com el nou impost temporal de solidaritat de les grans fortunes.<\/h5>\n<hr \/>\n<p>Destaquem els seg\u00fcents aspectes a tenir en compte en les declaracions dels impostos sobre la renda i el patrimoni de l&#8217;exercici 2022:<\/p>\n<h3>Termini de presentaci\u00f3 de les declaracions<\/h3>\n<p>Des de l&#8217;11 d&#8217;abril i\u00a0 fins al <strong>30 de juny de 2023,<\/strong> excepte en el cas de domiciliaci\u00f3 banc\u00e0ria de les declaracions que ser\u00e0 des de l&#8217;11 d&#8217;abril fins al 27 de juny de 2023, tots inclosos.<\/p>\n<p><strong>Nosaltres, per q\u00fcestions log\u00edstiques, iniciarem la preparaci\u00f3 de les declaracions a partir del 24 d&#8217;abril.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Fraccionament del pagament<\/strong><\/h3>\n<div>Els contribuents podran fraccionar, sense inter\u00e8s ni cap rec\u00e0rrec, l\u2019import del deute tributari resultant de la seva declaraci\u00f3 de l\u2019IRPF, en dues parts: la primera, del 60 per 100 del seu import, en el moment de presentar la declaraci\u00f3 a ingressar com a m\u00e0xim el 30 de juny, i la segona, del 40 per 100 restant a ingressar\u00a0\u00a0fins al 6 de novembre de 2023, inclusivament.<\/div>\n<p>&nbsp;<\/p>\n<h3>Obligaci\u00f3 de presentar declaraci\u00f3 de renda<\/h3>\n<p>En general, estan obligades les seg\u00fcents persones f\u00edsiques:<\/p>\n<ul>\n<li>Perceptors de rendiments de treball d&#8217;un sol pagador per import anual superior a 22.000 \u20ac<\/li>\n<li>Perceptors de rendiments de treball de m\u00e9s d&#8217;un pagador per import anual superior a 14.000 \u20ac sempre que la suma dels imports rebuts del segon i restants pagadors no superi en conjunt els 1.500 \u20ac.<\/li>\n<li>Perceptors d&#8217;altres rendiments per import superior a 1.000 \u20ac anuals.<\/li>\n<\/ul>\n<p><em>\u00a0<\/em><\/p>\n<h3><strong>Principals novetats en les declaracions del 2022<\/strong><\/h3>\n<h4><strong>Noves exempcions<\/strong><\/h4>\n<ul>\n<li>Els complements d&#8217;ajuts a la inf\u00e0ncia que rebin els beneficiaris de l&#8217;ingr\u00e9s m\u00ednim vital<strong>.<\/strong><\/li>\n<li>Les indemnitzacions percebudes en concepte de responsabilitat civil per danys personals pels familiars de les v\u00edctimes de l&#8217;accident del vol GWI9525.<\/li>\n<li>Les subvencions i ajuts concedits per a actuacions de rehabilitaci\u00f3 energ\u00e8tica en edificis.<\/li>\n<\/ul>\n<h4>Rendiment d&#8217;activitats econ\u00f2miques. M\u00f2duls. Reducci\u00f3 general<\/h4>\n<p>Reducci\u00f3 general: s&#8217;eleva del 5 al 15 per 100 la reducci\u00f3 general aplicable sobre el rendiment net de m\u00f2duls obtingut en el per\u00edode impositiu 2022 pels contribuents en estimaci\u00f3 objectiva<\/p>\n<h4>Activitats agr\u00edcoles i ramaderes. Compensaci\u00f3 per increment de despeses<\/h4>\n<ul>\n<li>Es podr\u00e0 aplicar les seg\u00fcents reduccions\u00a0 sobre el rendiment abans d&#8217;amortitzacions:\n<ul>\n<li>35% del preu d&#8217;adquisici\u00f3 del gasoil agr\u00edcola.<\/li>\n<li>15% del preu d&#8217;adquisici\u00f3 dels fertilitzants.<\/li>\n<\/ul>\n<\/li>\n<li>Es podr\u00e0 aplicar els seg\u00fcents \u00edndex corrector sobre el rendiment net:\n<ul>\n<li>0,50 per pinsos adquirits a tercers.<\/li>\n<li>0,75 sobre el rendiment procedent dels cultius realitzats en terres de regadiu per energia el\u00e8ctrica. A m\u00e9s, s&#8217;elimina el requisit que el consum el\u00e8ctric diari mitj\u00e0, en termes d&#8217;energia facturada en kWh, de la factura del mes del per\u00edode impositiu amb m\u00e9s consum sigui, almenys, 2,5 vegades superior al corresponent a la de dos mesos del mateix per\u00edode impositiu.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><strong>Ajuts de 200 euros a persones f\u00edsiques de baix nivell d&#8217;ingressos i patrimoni<\/strong><\/h4>\n<p>En el cas que el perceptor vingui obligat a declarar, haur\u00e0 d&#8217;incloure aquest concepte en la seva declaraci\u00f3 com a guany patrimonial.<\/p>\n<h4><strong>Bo Cultural Jove<\/strong><\/h4>\n<p>Es tracta d&#8217;un ajut per un import m\u00e0xim de 400 \u20ac que es concedeix per una \u00fanica vegada i els beneficiaris del qual s\u00f3n aquells joves que compleixin divuit anys durant l&#8217;any 2022 i que compleixin determinats requisits.Les persones que estiguin obligades a declarar l&#8217;hauran d&#8217;incloure en la seva declaraci\u00f3 com a guany patrimonial.<\/p>\n<h4><strong> Reduccions per aportacions i contribucions a sistemes de previsi\u00f3 social<\/strong><\/h4>\n<p>El l\u00edmit general passa de 2.000 a 1.500 euros, mentre que s&#8217;eleva de 8.000 a 8.500 euros l&#8217;increment addicional d&#8217;aquest l\u00edmit i no nom\u00e9s mitjan\u00e7ant la realitzaci\u00f3 de contribucions empresarials, com ja va succeir en 2021, sin\u00f3 tamb\u00e9 mitjan\u00e7ant aportacions del treballador al mateix instrument de previsi\u00f3 social sempre que aquestes aportacions siguin d&#8217;igual o inferior import a la respectiva contribuci\u00f3 empresarial.<\/p>\n<h4><strong>Deducci\u00f3 per resid\u00e8ncia habitual i efectiva a l&#8217;illa de la Palma durant els per\u00edodes impositius 2022 i 2023<\/strong><\/h4>\n<p>Els residents a la illa de La Palma podran aplicar la deducci\u00f3 prevista per als residents a Ceuta i Melilla.<\/p>\n<h4><strong>Deducci\u00f3 per obres de millora de l&#8217;efici\u00e8ncia energ\u00e8tica d&#8217;habitatges<\/strong><\/h4>\n<p>S&#8217;amplia un any m\u00e9s l&#8217;\u00e0mbit temporal d&#8217;aplicaci\u00f3 de la deducci\u00f3 del 20, 40 o 60\u2006% de l&#8217;import invertit en obres en habitatges i edificis residencials que millorin l\u2019efici\u00e8ncia energ\u00e8tica i s\u2019exclou de tributaci\u00f3 determinades subvencions i ajuts per a la rehabilitaci\u00f3.<\/p>\n<h4><strong>Deducci\u00f3 per maternitat<\/strong><\/h4>\n<p>Per als per\u00edodes impositius 2020, 2021 i 2022,es va estendre l&#8217;\u00e0mbit d&#8217;aplicaci\u00f3 de la deducci\u00f3 per maternitat a les dones que, a partir de l&#8217;1 de gener de 2020, es trobin en alguna de les seg\u00fcents situacions:<\/p>\n<ul>\n<li>Situaci\u00f3 legal de desocupaci\u00f3 per suspensi\u00f3 del contracte de treball (ERTO amb suspensi\u00f3 total &#8211; V\u00edctimes de viol\u00e8ncia de g\u00e8nere).<\/li>\n<li>Per\u00edode d&#8217;inactivitat productiva, en cas de ser treballadores fixes-discont\u00ednues.<\/li>\n<li>Prestaci\u00f3 per cessament d&#8217;activitat, per a treballadores aut\u00f2nomes a conseq\u00fc\u00e8ncia de la suspensi\u00f3 de l&#8217;activitat econ\u00f2mica desenvolupada.<\/li>\n<\/ul>\n<h4><strong>Nou impost temporal de solidaritat a les gran fortunes<br \/>\n<\/strong><\/h4>\n<p>Es tracta d&#8217;un nou impost regulat per la <em><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-22684\">Llei 38\/2022, de 27 de desembre<\/a><\/span><\/em>, ha creat l&#8217;impost temporal de solidaritat de les grans fortunes (d&#8217;ara endavant \u00abIGF\u00bb), que es configura com un tribut de car\u00e0cter directe, naturalesa personal i complementari de l&#8217;impost sobre el patrimoni que grava el patrimoni net de les persones f\u00edsiques de quantia superior a 3.000.000 d&#8217;euros.<\/p>\n<p>L&#8217;impost es configura amb car\u00e0cter temporal i, en principi, resultar\u00e0 d&#8217;aplicaci\u00f3 exclusivament per als exercicis 2022 i 2023.<\/p>\n<p>S&#8217;assenyala que la quota \u00edntegra d&#8217;aquest impost conjuntament amb les quotes de l&#8217;IRPF i de l&#8217;IP, no pot excedir, del 60% per als subjectes passius per obligaci\u00f3 personal.<\/p>\n<p>Aix\u00ed mateix, i amb la finalitat d&#8217;evitar situacions de doble imposici\u00f3, s&#8217;estableix que de la quota de l&#8217;IGF es podr\u00e0 deduir la quota que els contribuents hagin satisfet en l&#8217;IP.<\/p>\n<p>El car\u00e0cter complementari amb l&#8217;impost sobre el patrimoni s&#8217;aconsegueix en l&#8217;impost temporal de solidaritat de les grans fortunes mitjan\u00e7ant la deducci\u00f3 en la quota efectivament satisfeta en aquest impost, al marge de les deduccions i bonificacions aplicades. Tot aix\u00f2 per evitar l&#8217;efecte de doble imposici\u00f3, ja que els subjectes passius de l&#8217;impost temporal de solidaritat de les grans fortunes nom\u00e9s tributaran per la part del seu patrimoni que no hagi estat gravat per la seva comunitat aut\u00f2noma.<\/p>\n<h3><strong>Impost sobre el Patrimoni<\/strong><\/h3>\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<p><strong>Criptomonedes<\/strong>: Destaquem que des del 2021 s\u2019ha incl\u00f2s en la declaraci\u00f3 un apartat espec\u00edfic per identificar els imports en monedes virtuals.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Documentaci\u00f3 que cal tenir a punt per poder confeccionar les declaracions<\/strong><\/h3>\n<p>Clicant en el seg\u00fcent enlla\u00e7 tindre acc\u00e9s a un llistat on es detalla la documentaci\u00f3 i la informaci\u00f3 necess\u00e0ria en funci\u00f3 de les circumst\u00e0ncies de cada contribuent:<\/p>\n<div class=\"wp-block-file\"><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2022\/04\/Dades-que-calen-per-la-declaracio-de-renda-2.pdf\"><em><span style=\"color: #ff0000;\">Clicant aqu\u00ed podeu baixar les dades que calen per confeccionar les declaracions.<\/span><\/em><\/a><\/div>\n<p>Evidentment, no ens calen aquelles dades de que ja disposem per haver-les utilitzades en anteriors declaracions ni aquelles que podem reclamar que ens faciliti l\u2019Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n<p>En tot cas, destaquem el seg\u00fcent:<\/p>\n<ul>\n<li><strong>Criptomonedes<\/strong>: En cas de venda o trasp\u00e0s de moneda virtual, s\u2019haur\u00e0 d\u2019informar data i valor d\u2019adquisici\u00f3 i data i valor de transmissi\u00f3. A m\u00e9s qui vingui obligat a declarar l\u2019Impost de Patrimoni haur\u00e0 d\u2019informar la moneda virtual de que sigui titular a 31.12.2022.<\/li>\n<li><strong>Arrendament d\u2019immobles<\/strong>: S\u2019haur\u00e0 d\u2019informar el n\u00famero de DNI de l\u2019arrendatari i la data de contracte en el cas que aquestes dades siguin diferents a les consignades en la declaraci\u00f3 de l\u2019any anterior.<\/li>\n<li><strong>Certificats amb contingut fiscal<\/strong>: Haur\u00e0 de facilitar els certificats amb contingut fiscal de l\u2019exercici 2022 que li hagin enviat els seus pagadors (empresaris, retenidors, Seguretat Social, arrendataris, etc).<\/li>\n<li><strong>Identificaci\u00f3<\/strong>: Haur\u00e0 de facilitar el n\u00famero del DNI de les persones que integrin la seva unitat familiar (esposa i fills), en el cas que ja no es disposi d\u2019aquestes dades i informar de la possible variaci\u00f3 de les circumst\u00e0ncies familiars.<\/li>\n<\/ul>\n<p>Tant mateix, demanarem directament a l\u2019Ag\u00e8ncia Tribut\u00e0ria la informaci\u00f3 fiscal dels clients que ens hagin autoritzat amb aquesta finalitat.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/03\/IRPF.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-7293\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/03\/IRPF-300x216.jpg\" alt=\"\" width=\"300\" height=\"216\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/03\/IRPF-300x216.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/03\/IRPF.jpg 640w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<h3><em><span style=\"color: #0000ff;\">Som assessors fiscals. Us podem assessorar i confeccionar les vostres declaracions. Informeu-vos trucant al <\/span><\/em>972 426 082, <em><span style=\"color: #0000ff;\">o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/span> <\/em><\/h3>\n<table style=\"height: 58px;\" width=\"5\">\n<tbody>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un any m\u00e9s als contribuents se&#8217;ns acosta l&#8217;hora de retre comptes amb Hisenda de les nostres obligacions fiscals respecte a la renda i el patrimoni. Aquest any inclou algunes novetats com els l\u00edmits de reducci\u00f3 en la base imposable de les aportacions i contribucions a sistemes de previsi\u00f3 social, modificacions en el m\u00e8tode d&#8217;estimaci\u00f3 objectiva [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3299,"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":[2511,1954,2512],"class_list":["post-7276","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-rm-assessors","tag-declaracions-renda-2022","tag-declaracions-renda-patrimoni","tag-irpf-patrimoni-2022"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Arrenca la campanya de renda i patrimoni de l&#039;exercici 2022. 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