{"id":7456,"date":"2016-12-13T14:36:55","date_gmt":"2016-12-13T12:36:55","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/primeres-mesures-fiscals-i-socials-del-nou-govern-rajoy\/"},"modified":"2016-12-13T14:36:55","modified_gmt":"2016-12-13T12:36:55","slug":"primeres-mesures-fiscals-i-socials-del-nou-govern-rajoy","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/primeres-mesures-fiscals-i-socials-del-nou-govern-rajoy\/","title":{"rendered":"\u00abPrimeres mesures fiscals i socials del nou govern Rajoy\u00bb"},"content":{"rendered":"<p>En el BOE del dia 03-12-2016, s&#8217;ha publicat el <a href=\"http:\/\/www.boe.es\/boe\/dias\/2016\/12\/03\/pdfs\/BOE-A-2016-11475.pdf\"><span style=\"text-decoration: underline; color: #ff0000;\"><em>Reial decret-llei 3\/2016<\/em><\/span><\/a> pel qual s&#8217;adopten mesures en l&#8217;\u00e0mbit tributari dirigides a la consolidaci\u00f3 de les finances p\u00fabliques i altres mesures de car\u00e0cter social. Destaquem:<\/p>\n<h3><span style=\"color: #3366ff;\">Impost de Societats: <\/span><\/h3>\n<p><span style=\"color: #000000;\">Els canvis afecten principalment a les grans empreses i consisteixen en:<\/span><\/p>\n<ul>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">Limitaci\u00f3 a la compensaci\u00f3 de bases imposables negatives:<\/span><\/span> Afecta les empreses amb un volum de facturaci\u00f3 de m\u00e9s de 20 milions d&#8217;euros anuals. En els exercicis iniciats a partir del dia 1.1.2016,\u00a0 sols podran compensar fins el 50% de les bases negatives quan facturin entre 20 i 60 milions d&#8217;euros anuals o fins el 25% si facturen 60 milions d&#8217;euros anuals o m\u00e9s.<\/li>\n<li><span style=\"text-decoration: underline; color: #ff0000;\">Deduccions per evitar la doble imposici\u00f3 internacional o interna, generada o pendent de compensar en empreses que facturin m\u00e9s de 20 milions d&#8217;euros anuals:<\/span> Queda limitada al 50% de la quota \u00edntegra del contribuent.<\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">P\u00e8rdues experimentades en la transmissi\u00f3 de participacions en entitats<\/span><\/span>: Les p\u00e8rdues no seran dedu\u00efbles quan la transmissi\u00f3 de les participacions tingui una exempci\u00f3 fiscal o es tracti de participacions en entitats situades en paradisos fiscals.<\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">P\u00e8rdues per deteriorament de participacions:<\/span><\/span> Amb efectes per als per\u00edodes impositius que s&#8217;inici\u00efn a partir de l\u20191 de gener de 2016, es disposa que la reversi\u00f3 de les p\u00e8rdues per deteriorament de valor de participacions que van resultar fiscalment dedu\u00efbles en per\u00edodes impositius previs a 2013 i que a partir d&#8217;aquesta data no ho s\u00f3n, haur\u00e0 de realitzar-se per un import m\u00ednim anual, de forma lineal durant cinc anys.<\/li>\n<\/ul>\n<h3><span style=\"color: #3366ff;\">Impost sobre el Patrimoni:<\/span><\/h3>\n<ul>\n<li><span style=\"color: #ff0000;\">Es prorroga al 2017<\/span> l&#8217;aplicaci\u00f3 d&#8217;aquest impost en els mateixos termes que es va fer per 2016.<\/li>\n<\/ul>\n<h3><strong><span style=\"color: #3366ff;\">\u00a0Impostos especials:<\/span><br \/>\n<\/strong><\/h3>\n<ul>\n<li><span style=\"color: #ff0000;\">Amb efectes des del 3 de desembre de 2016,<\/span> s&#8217;incrementa els tipus impositius dels seg\u00fcents impostos especials: Impost sobre Productes Intermedis, Impost sobre l&#8217;Alcohol i Begudes Derivades i Impost sobre les Labors del Tabac.<\/li>\n<\/ul>\n<h3><span style=\"color: #3366ff;\"><strong>Eliminaci\u00f3 de la possibilitat d&#8217;ajornament o fraccionament de les seg\u00fcents obligacions tribut\u00e0ries amb efectes des del 1.1.2017:<br \/>\n<\/strong><\/span><\/h3>\n<ul>\n<li>Retencions i ingressos a compte.<\/li>\n<li>Pagament fraccionats a compte de l&#8217;Impost de Societats.<\/li>\n<li>liquidacions tribut\u00e0ries confirmades total o parcialment en virtut de resoluci\u00f3 ferma quan pr\u00e8viament hagin estat suspeses durant la tramitaci\u00f3 del corresponent recurs o reclamaci\u00f3 en seu administrativa o judicial.<\/li>\n<li>Tributs repercutits, essent solament ajornables en el cas que es justifiqui degudament que les quotes repercutides no han estat efectivament pagades. (Cal tenir en compte que dintre d\u2019aquest \u00faltim apartat s&#8217;haur\u00e0 d&#8217;incloure l\u2019Iva, que fins ara podia ser objecte de fraccionament i\/o ajornament. A partir d&#8217;ara s\u2019haur\u00e0 de justificar que les quotes d\u2019iva repercutides no han estat degudament cobrades)<\/li>\n<\/ul>\n<h3><span style=\"color: #3366ff;\">Actualitzaci\u00f3 de valors cadastrals:<\/span><\/h3>\n<ul>\n<li>Per l&#8217;exercici 2017 s&#8217;actualitza els valors cadastrals del 2016 en la forma seg\u00fcent, en funci\u00f3 de l&#8217;any d&#8217;entrada en vigor de la pon\u00e8ncia de valors:\n<ul>\n<li>1984, 1985, 1986, 1987, 1988, 1989 i 1990: 1,08<\/li>\n<li>1994: 1,07<\/li>\n<li>1995: 1,06<\/li>\n<li>1996: 1,05<\/li>\n<li>1997, 1998, 1999 i 2000: 1,04<\/li>\n<li>2001, 2002 i 2003: 1,03<\/li>\n<li>2005, 2006, 2007, 2008 i 2009: 0,92<\/li>\n<li>2010: 0,90<\/li>\n<li>2011: 0,87<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span style=\"color: #3366ff;\">Mesures en mat\u00e8ria social:<\/span><\/h3>\n<ul>\n<li>Per a l&#8217;any 2017 s&#8217;actualitza en un 3% les bases m\u00e0ximes de cotitzaci\u00f3 a la Seguretat Social vigents el 2016.<\/li>\n<li>S&#8217;anuncia futurs nous increments, encara no concretats, de les bases m\u00e0ximes de cotitzaci\u00f3 a la Seguretat Social.<\/li>\n<li>El salari m\u00ednim interprofessional s&#8217;incrementa en un 8%.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral5_295949931.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-804\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral5_295949931.jpg\" alt=\"laboral5\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral5_295949931.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral5_295949931-300x148.jpg 300w\" sizes=\"auto, (max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<h3><em><span style=\"color: #3366ff;\">Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082 o por correu electr\u00f2nic adre\u00e7at a algun dels nostres assessors: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o calesvilanova@rm-assessors.cat.<\/span><\/em><\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el BOE del dia 03-12-2016, s&#8217;ha publicat el Reial decret-llei 3\/2016 pel qual s&#8217;adopten mesures en l&#8217;\u00e0mbit tributari dirigides a la consolidaci\u00f3 de les finances p\u00fabliques i altres mesures de car\u00e0cter social. Destaquem: Impost de Societats: Els canvis afecten principalment a les grans empreses i consisteixen en: Limitaci\u00f3 a la compensaci\u00f3 de bases imposables [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":693,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"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":""}},"footnotes":""},"categories":[21,41,16],"tags":[563,564,565],"class_list":["post-7456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-mesures-fiscals-2017","tag-mesures-fiscals-i-socials","tag-mesures-socials-2017"],"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7456","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/comments?post=7456"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7456\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media\/693"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media?parent=7456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/categories?post=7456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/tags?post=7456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}