{"id":9639,"date":"2023-06-26T10:15:02","date_gmt":"2023-06-26T08:15:02","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/impuesto-temporal-de-solidaridad-de-las-grandes-fortunes-la-declaracio-de-lexercici-2022-shaura-de-presentar-entre-els-dies-1-i-31-de-juliol-de-2023\/"},"modified":"2023-06-26T10:15:02","modified_gmt":"2023-06-26T08:15:02","slug":"impuesto-temporal-de-solidaridad-de-las-grandes-fortunes-la-declaracio-de-lexercici-2022-shaura-de-presentar-entre-els-dies-1-i-31-de-juliol-de-2023","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/impuesto-temporal-de-solidaridad-de-las-grandes-fortunes-la-declaracio-de-lexercici-2022-shaura-de-presentar-entre-els-dies-1-i-31-de-juliol-de-2023\/","title":{"rendered":"\u00abImpuesto Temporal de Solidaridad de las Grandes Fortunes\u00bb. La declaraci\u00f3 de l&#8217;exercici 2022 s&#8217;haur\u00e0 de presentar entre els dies 1 i 31 de juliol de 2023."},"content":{"rendered":"<h5>El BOE del 12 de juny ha publicat l&#8217;<em><a href=\"https:\/\/www.boe.es\/boe\/dias\/2023\/06\/12\/pdfs\/BOE-A-2023-13800.pdf\">Ordre HFP\/587\/2023<\/a><\/em>, que determina el lloc, forma i terminis de presentaci\u00f3, les condicions i el procediment per a la presentaci\u00f3 de la declaraci\u00f3 del nou impost sobre les grans fortunes.<\/h5>\n<p>Destaquem el seg\u00fcent:<\/p>\n<h3>A qui afecta aquest nou impost sobre les grans fortunes ?<\/h3>\n<ul>\n<li>Afecta a les persones f\u00edsiques que tinguin un patrimoni net de m\u00e9s de 3.000.000 euros.<\/li>\n<li>Aquestes persones hauran de declarar quan la quota tribut\u00e0ria, determinada d&#8217;acord amb les normes reguladores de l&#8217;impost i un cop aplicades les bonificacions i deduccions procedents, resulti a ingressar.<\/li>\n<li>La primera declaraci\u00f3, corresponent a l&#8217;exercici 2022,\u00a0 l&#8217;hauran de presentar entre els dies 1 i 31 de juliol de 2023.<\/li>\n<\/ul>\n<h3>Quines son les caracter\u00edstiques fonamentals d&#8217;aquest nou impost ?<\/h3>\n<ul>\n<li><strong>Exempcions<\/strong>: Quedaran exempts d\u2019aquest impost temporal els\u00a0b\u00e9ns i drets que estiguin exempts de l\u2019impost sobre el patrimoni (B\u00e9ns del Patrimoni Hist\u00f2ric, objectes d\u2019art 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.).<\/li>\n<li><strong>Base imposable<\/strong>: La base imposable ha de coincidir amb 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.<\/li>\n<li><strong>Reducci\u00f3 de la base imposable<\/strong>: En el cas d\u2019obligaci\u00f3 personal\u00a0 la base imposable es redueix en 700.000 euros en concepte de m\u00ednim exempt.<\/li>\n<\/ul>\n<h3>Quina es la tarifa de l&#8217;Impost ?<\/h3>\n<ul>\n<li><strong>Quota<\/strong>: S&#8217;aplica els seg\u00fcents percentatges sobre cada tram de base imposable:\n<ul>\n<li>De 0 a 3.000.000 euros: 0%.<\/li>\n<li>De 3.000.000 a 5.347.998,03 euros: 1,7%<\/li>\n<li>De 5,347.998,03 euros a 10.695.996,06 euros: 2,1%<\/li>\n<li>Exc\u00e9s de 10.695.996,06 euros: 3,5%<\/li>\n<\/ul>\n<\/li>\n<li><strong>L\u00edmit de la quota<\/strong>: Per als subjectes passius per obligaci\u00f3 personal, la quota \u00edntegra d\u2019aquest impost conjuntament amb les quotes de l\u2019IRPF i de l\u2019IP, no pot excedir, del 60% de la base imposable de l&#8217;impost sobre IRPF.<\/li>\n<li><strong>Deduccions i bonificacions en la quota<\/strong>:\n<ul>\n<li>Es podr\u00e0\u00a0deduir la quota de l\u2019Impost de patrimoni de l\u2019exercici efectivament satisfeta.<\/li>\n<li>Es podr\u00e0 deduir els impostos satisfets a l&#8217;estranger en els mateixos termes que en el Impost sobre el patrimoni.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2022\/04\/IRPF-i-Patrimoni-2022.png\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-6583\" src=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2022\/04\/IRPF-i-Patrimoni-2022-300x100.png\" alt=\"\" width=\"300\" height=\"100\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2022\/04\/IRPF-i-Patrimoni-2022-300x100.png 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2022\/04\/IRPF-i-Patrimoni-2022-768x256.png 768w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2022\/04\/IRPF-i-Patrimoni-2022.png 997w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<h3><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assesors.cat.<\/strong><\/em><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>El BOE del 12 de juny ha publicat l&#8217;Ordre HFP\/587\/2023, que determina el lloc, forma i terminis de presentaci\u00f3, les condicions i el procediment per a la presentaci\u00f3 de la declaraci\u00f3 del nou impost sobre les grans fortunes. Destaquem el seg\u00fcent: A qui afecta aquest nou impost sobre les grans fortunes ? Afecta a les [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"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":[21,41,16],"tags":[],"class_list":["post-9639","post","type-post","status-publish","format-standard","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;Impuesto Temporal de Solidaridad de las Grandes Fortunes&quot;. 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