{"id":26558,"date":"2024-11-12T10:44:54","date_gmt":"2024-11-12T09:44:54","guid":{"rendered":"https:\/\/pich.bnfix.com\/propuestas-fiscales-del-gobierno-para-2025-pendientes-de-aprobacion-parlamentaria\/"},"modified":"2025-02-26T10:02:59","modified_gmt":"2025-02-26T09:02:59","slug":"propuestas-fiscales-del-gobierno-para-2025-pendientes-de-aprobacion-parlamentaria","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/propuestas-fiscales-del-gobierno-para-2025-pendientes-de-aprobacion-parlamentaria\/","title":{"rendered":"Propostes fiscals del Govern central per al 2025 pendents d&#8217;aprovaci\u00f3 parlament\u00e0ria"},"content":{"rendered":"<section  class='av_textblock_section av-m7lotlpb-3416ffd86156dc0de98a35e0414206e7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">12 novembre, 2024<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-m3e9i3yk-4ad28bc4aa82c4968374e99ddcee7c65 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>Propostes fiscals del Govern central per al 2025 pendents d&#8217;aprovaci\u00f3 parlament\u00e0ria<\/h2>\n<\/div><\/section>\n<div  class='avia-video av-m3o8r7mc-a60a96a04368f1dbe0e374695da3656d avia-video-16-9 av-no-preview-image avia-video-load-always av-lazyload-immediate av-lazyload-video-embed'  itemprop=\"video\" itemtype=\"https:\/\/schema.org\/VideoObject\"  data-original_url='https:\/\/youtube.com\/shorts\/K7hVEafk1sM?si=NUgZVXE5DiC9NAOS'><script type='text\/html' class='av-video-tmpl'><div class='avia-iframe-wrap'><iframe loading=\"lazy\" title=\"Reformas fiscales 2023: \u00bfC\u00f3mo impactar\u00e1 la nueva Ley en empresas y contribuyentes?\" width=\"1500\" height=\"844\" src=\"https:\/\/www.youtube.com\/embed\/K7hVEafk1sM?feature=oembed&autoplay=0&loop=0&controls=1&mute=0\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div><\/script><div class='av-click-to-play-overlay'><div class=\"avia_playpause_icon\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-m3e9k15i-aae05b87ab1c95a51dda9dc9f6151129 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>El govern central est\u00e0 treballant en el projecte de llei que transposa la Directiva europea (UE) 2022\/2523 del Consell, de 15 de desembre de 2022, que estableix una tributaci\u00f3 m\u00ednima a l&#8217;Impost sobre Societats del 15 per cent a les multinacionals i a grups nacionals de gran magnitud.<\/strong> \u00c9s un projecte de llei que ha rebut diverses esmenes que entraran en vigor si s&#8217;aprova la norma.<\/p>\n<p>Juntament amb aquestes mesures, que responen al mandat de la legislaci\u00f3 comunit\u00e0ria, es preveu que la llei inclogui tamb\u00e9, a l&#8217;<strong>impost sobre societats<\/strong>, les seg\u00fcents:<\/p>\n<ul>\n<li>Modificaci\u00f3 de la reducci\u00f3 per reserva de capitalitzaci\u00f3<\/li>\n<li>Tipus de gravamen redu\u00efts entre el 17 i el 20% per empreses que facturin menys d&#8217;1 mili\u00f3 d&#8217;euros que s&#8217;apliquessin progressivament.<\/li>\n<li>Modificaci\u00f3 de la limitaci\u00f3 de compensaci\u00f3 de les BINS<\/li>\n<\/ul>\n<p>A l&#8217;impost sobre la renda de les persones f\u00edsiques <strong>(IRPF)<\/strong> es preveu augmentar el tram m\u00e0xim de l&#8217;estalvi del 28 al 29%<\/p>\n<p>A l&#8217;impost sobre el valor afegit (<strong>IVA<\/strong>) es preveu gravar els lloguers d&#8217;habitatges de menys de 30 nits.<\/p>\n<p>Aquestes mesures i altres entraran en vigor si s&#8217;aprova el projecte de llei 23 despr\u00e9s del tr\u00e0mit parlamentari.<\/p>\n<p>Com sempre, estem a la vostra disposici\u00f3 per ampliar informaci\u00f3 sobre el tema.<\/p>\n<\/div><\/section>\n<div  class='flex_column av-rvmyxn-0324049e41eb58f346e8170ce3a5e5d9 av_one_fifth  avia-builder-el-4  el_after_av_textblock  avia-builder-el-last  first flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l7eukqeo-eb57f32bf8cf9dcbd36c50047e7435e0\">\n#top #wrap_all .avia-team-member.av-l7eukqeo-eb57f32bf8cf9dcbd36c50047e7435e0 .team-member-name{\ncolor:#78d64b;\n}\n.avia-team-member.av-l7eukqeo-eb57f32bf8cf9dcbd36c50047e7435e0 .team-member-job-title{\ncolor:#78d64b;\n}\n.avia-team-member.av-l7eukqeo-eb57f32bf8cf9dcbd36c50047e7435e0 .team-member-description{\ncolor:#888b8d;\n}\n<\/style>\n<section  class='avia-team-member av-l7eukqeo-eb57f32bf8cf9dcbd36c50047e7435e0  avia-builder-el-5  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-16377 avia-img-lazy-loading-not-16377 avia_image avia_image_team av-team-img-original' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-300x297.jpg\" alt='Ester Brullet'  itemprop=\"image\"   height=\"297\" width=\"300\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-300x297.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-1030x1021.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-80x80.jpg 80w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-768x761.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-36x36.jpg 36w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-310x307.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-120x120.jpg 120w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-450x446.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-202x200.jpg 202w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn.jpg 1386w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >Ester Brullet<\/h3><div class='team-member-job-title av_opacity_variation'  itemprop=\"jobTitle\" >ester.brullet@pich.bnfix.com<\/div><div class='team-member-description av_inherit_color'  itemprop=\"description\" ><p>Economista<br \/>\n\u00c1rea Fiscal<br \/>\nBNFIX PICH TAX LEGAL AUDIT<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":8311,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,2],"tags":[174,175,204,467,468],"class_list":["post-26558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion","tag-fiscal-ca","tag-impuestos-ca","tag-irpf-ca","tag-iva","tag-iva-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26558","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=26558"}],"version-history":[{"count":8,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26558\/revisions"}],"predecessor-version":[{"id":26560,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26558\/revisions\/26560"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/8311"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=26558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=26558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=26558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}