{"id":25137,"date":"2024-04-17T15:15:57","date_gmt":"2024-04-17T14:15:57","guid":{"rendered":"https:\/\/pich.bnfix.com\/campana-de-irpf-y-patrimonio-2023-principales-novedades\/"},"modified":"2025-03-04T18:01:17","modified_gmt":"2025-03-04T17:01:17","slug":"campana-de-irpf-y-patrimonio-2023-principales-novedades","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/campana-de-irpf-y-patrimonio-2023-principales-novedades\/","title":{"rendered":"Campanya de IRPF i Patrimoni 2023: principals novetats"},"content":{"rendered":"<section  class='av_textblock_section av-lv3m8w0j-2a13417ab2f98836eed43b8e3a8bdbbd '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>Campanya de IRPF i Patrimoni 2023: principals novetats<\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-m7ltxy20-06fb5e29bf2259591b1a0d722f158f62 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">17 abril, 2024<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<div  class='avia-slideshow av-lv3m9lmt-786f56cca1b3c994b1fdc137f13ab4fb avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 35.833333333333%;'><li  class='avia-slideshow-slide av-lv3m9lmt-786f56cca1b3c994b1fdc137f13ab4fb__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='Logotipo de la campa\u00f1a de 2023 de la Renta' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-25092 avia-img-lazy-loading-not-25092\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/04\/030424-campana-renta-2023-e1713346833465-1200x430.jpeg\" width=\"1200\" height=\"430\" title='030424-campana-renta-2023' alt='Logotipo de la campa\u00f1a de 2023 de la Renta'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-1a9zoar-50f99dbedb370275eb02c5a2757d6caf '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p data-start=\"115\" data-end=\"625\"><strong data-start=\"115\" data-end=\"625\">El 3 d\u2019abril va comen\u00e7ar el termini per presentar la declaraci\u00f3 de l\u2019Impost sobre la Renda de les Persones F\u00edsiques (IRPF) i l\u2019Impost sobre el Patrimoni (IP), que finalitza l\u20191 de juliol. En aquest \u00faltim impost, el termini m\u00e0xim es redueix al 26 de juny si es fa mitjan\u00e7ant domiciliaci\u00f3 banc\u00e0ria. Si s\u2019opta per domiciliar \u00fanicament el segon termini (el 40 per cent de l\u2019import a ingressar), l\u2019\u00faltim dia de presentaci\u00f3 ser\u00e0 l\u20191 de juliol, i el c\u00e0rrec d\u2019aquest segon termini es far\u00e0 el 5 de novembre de 2024.<\/strong><\/p>\n<p data-start=\"627\" data-end=\"1204\">Encara que aquesta campanya no presenta grans novetats, una de les principals a nivell estatal que notaran els contribuents en aquesta declaraci\u00f3 fa refer\u00e8ncia a la <strong data-start=\"792\" data-end=\"851\">obligatorietat de presentar la declaraci\u00f3 dels aut\u00f2noms<\/strong>, independentment dels seus ingressos. Els aut\u00f2noms que tributin per estimaci\u00f3 directa simplificada gaudeixen actualment d\u2019una reducci\u00f3 autom\u00e0tica del 5% del rendiment net amb un import m\u00e0xim anual de 2.000 euros. Aix\u00f2 inclou les conegudes com a despeses dedu\u00efbles de dif\u00edcil justificaci\u00f3, el percentatge de reducci\u00f3 de les quals s\u2019ha elevat fins al 7%.<\/p>\n<p data-start=\"1206\" data-end=\"1493\">Pel que fa als <strong data-start=\"1221\" data-end=\"1247\">rendiments del treball<\/strong>, s\u2019ha augmentat el m\u00ednim per a l\u2019obligaci\u00f3 de presentar la declaraci\u00f3, obligant a presentar-la a aquells que hagin percebut m\u00e9s de 15.000 euros amb dos o m\u00e9s pagadors, sempre que el segon i seg\u00fcents pagadors superin, en conjunt, els 1.500 euros.<\/p>\n<p data-start=\"1495\" data-end=\"1587\">D\u2019altra banda, <strong data-start=\"1510\" data-end=\"1587\">es mantenen els imports de les aportacions m\u00e0ximes als plans de pensions.<\/strong><\/p>\n<p data-start=\"1589\" data-end=\"1913\">Per als contribuents que hagin adquirit el 2023 un <strong data-start=\"1640\" data-end=\"1660\">vehicle el\u00e8ctric<\/strong>, podran deduir-se un 15% del valor de compra (incl\u00f2s a la Base de Vehicles de l\u2019IDAE) que no estigui destinat a activitats econ\u00f2miques i amb un l\u00edmit de 3.000 euros. Tamb\u00e9 es permet desgravar el 15% de les despeses d\u2019instal\u00b7laci\u00f3 del punt de rec\u00e0rrega.<\/p>\n<p data-start=\"1915\" data-end=\"2155\"><strong data-start=\"1915\" data-end=\"1954\">Es mant\u00e9 la deducci\u00f3 per maternitat<\/strong>, podent-se sol\u00b7licitar no nom\u00e9s per a les mares amb fills menors de 3 anys que siguin treballadores, sin\u00f3 tamb\u00e9 si es troben a l\u2019atur o reben l\u2019Ingr\u00e9s M\u00ednim Vital, sense necessitat de tenir una feina.<\/p>\n<p data-start=\"2157\" data-end=\"2517\">A nivell estatal, els contribuents <strong data-start=\"2192\" data-end=\"2208\">pensionistes<\/strong> que haguessin cotitzat a trav\u00e9s de les antigues <strong data-start=\"2257\" data-end=\"2276\">M\u00fatues Laborals<\/strong>, se\u2019ls aplicar\u00e0 la devoluci\u00f3 del 25% d\u2019aquestes aportacions en la declaraci\u00f3 de la renda d\u2019aquest any. Addicionalment, tamb\u00e9 podran sol\u00b7licitar la devoluci\u00f3 dels \u00faltims quatre anys a trav\u00e9s del formulari habilitat a la p\u00e0gina web de l\u2019AEAT.<\/p>\n<h3 data-start=\"2519\" data-end=\"2656\"><strong data-start=\"2523\" data-end=\"2656\">A nivell auton\u00f2mic, a Catalunya es mantenen les deduccions aplicables el 2022. Entre les m\u00e9s interessants destaquem les seg\u00fcents:<\/strong><\/h3>\n<ul data-start=\"2658\" data-end=\"2911\">\n<li data-start=\"2658\" data-end=\"2693\">Per naixement o adopci\u00f3 d\u2019un fill<\/li>\n<li data-start=\"2694\" data-end=\"2747\">Per lloguer i rehabilitaci\u00f3 de l\u2019habitatge habitual<\/li>\n<li data-start=\"2748\" data-end=\"2827\">Per obligaci\u00f3 de presentar la declaraci\u00f3 de l\u2019IRPF per tenir m\u00e9s d\u2019un pagador<\/li>\n<li data-start=\"2828\" data-end=\"2860\">Per donatius a certes entitats<\/li>\n<li data-start=\"2861\" data-end=\"2911\">Per haver quedat vidu els anys 2021, 2022 i 2023<\/li>\n<\/ul>\n<p data-start=\"2913\" data-end=\"3501\">Recordem que <strong data-start=\"2926\" data-end=\"3006\">aquest exercici segueix vigent l\u2019Impost de Solidaritat de les Grans Fortunes<\/strong>, que es va crear com a complement de l\u2019Impost sobre el Patrimoni. Cal destacar que aquest impost nom\u00e9s afecta les Comunitats Aut\u00f2nomes que aquest tribut no hagi estat bonificat de manera parcial o total per l\u2019Impost sobre el Patrimoni i que t\u00e9 car\u00e0cter temporal. Per tant, aquesta mesura afecta persones f\u00edsiques que tinguin un patrimoni net per sobre de 3 milions d\u2019euros. Aix\u00ed mateix, existeix un m\u00ednim exempt de 700.000 euros i la quota ingressada per l\u2019Impost sobre el Patrimoni es dedueix.<\/p>\n<p data-start=\"3503\" data-end=\"3977\">Finalment, recordem que tamb\u00e9 es pot marcar, a la declaraci\u00f3 de la Renda, la <strong data-start=\"3580\" data-end=\"3625\">casella 106 d\u2019activitats d\u2019inter\u00e8s social<\/strong> o \u201cX Solid\u00e0ria\u201d, amb la qual el 0,7% dels impostos es destinar\u00e0 a finalitats socials. Marcar aquesta casella \u00e9s compatible amb marcar la casella de l\u2019Esgl\u00e9sia, en aquest cas es destinar\u00e0 el 0,7% dels impostos a cadascuna de les dues finalitats, \u00e9s a dir, un 1,4% (un 0,7% a programes d\u2019acci\u00f3 social seleccionats i un altre 0,7% a l\u2019Esgl\u00e9sia Cat\u00f2lica).<\/p>\n<p data-start=\"3979\" data-end=\"4145\">Aquest 0,7% no es cobra addicionalment ni suposa un augment d\u2019impostos: simplement es redirigeix el percentatge dels impostos que ja s\u2019est\u00e0 obligat a pagar a l\u2019Estat.<\/p>\n<p data-start=\"4147\" data-end=\"4219\">\u00c9s una forma de decidir, de forma activa, el dest\u00ed d\u2019aquest 0,7% i 1,4%.<\/p>\n<hr \/>\n<h5><strong>Els <span style=\"color: #78d64b;\">professionals<\/span>\u00a0 encarregats d&#8217;atendre&#8217;ls estaran a la seva disposici\u00f3 telef\u00f2nicament (+34 93 301 20 22) o b\u00e9 a traves del correu electr\u00f2nic:\u00a0\u00a0<\/strong><\/h5>\n<ul>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong>Alba Pich <a href=\"mailto:alba.pich@pich.bnfix.com\">alba.pich@pich.bnfix.com<\/a>\u00a0<\/strong><\/li>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong>Andrea Or\u00f3 <a href=\"mailto:andrea.oro@pich.bnfix.com\">andrea.oro@pich.bnfix.com<\/a>\u00a0\u00a0<\/strong><\/li>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong>\u00c0ngel Or\u00f3 <a href=\"mailto:angel.oro@pich.bnfix.com\">angel.oro@pich.bnfix.com<\/a>\u00a0\u00a0<\/strong><\/li>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong>Carolina Mateo <a href=\"mailto:carolina.mateo@pich.bnfix.com\">carolina.mateo@pich.bnfix.com<\/a>\u00a0<\/strong><\/li>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong>Ester Brullet <a href=\"mailto:ester.brullet@pich.bnfix.com\">ester.brullet@pich.bnfix.com<\/a>\u00a0<\/strong><\/li>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong>Joaquim Coma (<a href=\"mailto:jcoma@pich.bnfix.com\">jcoma@pich.bnfix.com<\/a>)\u00a0<\/strong><\/li>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong>Josep Maria Coma (<a href=\"mailto:jmcoma@pich.bnfix.com\">jmcoma@pich.bnfix.com<\/a>)\u00a0<\/strong><\/li>\n<\/ul>\n<hr \/>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Esperem que l&#8217;informaci\u00f3 sigui del seu inter\u00e8s. <\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><b><span data-contrast=\"none\">Alba Pich<\/span><\/b><span data-contrast=\"none\"> \u00b7 <\/span><a href=\"mailto:alba.pich@pich.bnfix.com\"><span data-contrast=\"none\">alba.pich@pich.bnfix.com<\/span><\/a><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><b><span data-contrast=\"none\">Andrea Or\u00f3<\/span><\/b> <a href=\"mailto:andrea.oro@pich.bnfix.com\"><span data-contrast=\"none\">andrea.oro@pich.bnfix.com<\/span><\/a><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"none\">Economistes \u00b7 \u00c0rea Fiscal<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><b><span data-contrast=\"none\">BNFIX PICH Tax \u00b7 Legal \u00b7 Audit \u00b7 Advisory<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-lv3mbt2y-b338859a59c9b1c8022cb313c2aec543-wrap avia-button-center  avia-builder-el-4  el_after_av_textblock  el_before_av_button '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/04\/Documento-REAF-CGE.-Declaracion-de-Renta-y-Patrimonio-2023.pdf'  class='avia-button av-lv3mbt2y-b338859a59c9b1c8022cb313c2aec543 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center av-icon-on-hover avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Documento del Consejo General de Economistas sobre las novedades de la campa\u00f1a de la Renta y Patrimonio \"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Documento del Consejo General de Economistas sobre las novedades de la campa\u00f1a de la Renta y Patrimonio <\/span><\/a><\/div>\n<div  class='avia-button-wrap av-lv3mdbma-706c968669d5bcefc75e794f652ff4de-wrap avia-button-center  avia-builder-el-5  el_after_av_button  avia-builder-el-last '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/04\/PowerPoint-Declaracion-Renta-y-Patrimonio-2023_50-recomendaciones.pptx'  class='avia-button av-lv3mdbma-706c968669d5bcefc75e794f652ff4de av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Power Point del Consejo General de Economistas sobre la declaraci\u00f3n de Renta y Patrimonio y 50 recomendaciones \"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Power Point del Consejo General de Economistas sobre la declaraci\u00f3n de Renta y Patrimonio y 50 recomendaciones <\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":25093,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157],"tags":[175,204,538],"class_list":["post-25137","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","tag-impuestos-ca","tag-irpf-ca","tag-patrimonio-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/25137","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=25137"}],"version-history":[{"count":7,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/25137\/revisions"}],"predecessor-version":[{"id":25138,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/25137\/revisions\/25138"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/25093"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=25137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=25137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=25137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}