{"id":26635,"date":"2024-11-20T15:05:31","date_gmt":"2024-11-20T14:05:31","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=26635"},"modified":"2025-03-18T15:17:19","modified_gmt":"2025-03-18T14:17:19","slug":"recta-final-per-optimitzar-la-factura-fiscal-de-lirpf-i-limpost-de-societats-del-2024","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/recta-final-per-optimitzar-la-factura-fiscal-de-lirpf-i-limpost-de-societats-del-2024\/","title":{"rendered":"Recta final per optimitzar la factura fiscal de l\u2019IRPF i l\u2019Impost de Societats del 2024"},"content":{"rendered":"<section  class='av_textblock_section av-m7lomnsg-5bd36914471995cbeed35b1384034cde '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">20 novembre, 2024<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-m3py7wkq-5e10b0ca7816c9723a1fc2ceb89a5c2c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong><span class=\"TextRun SCXW18424958 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW18424958 BCX0\">Recta final per <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW18424958 BCX0\">optimitzar<\/span><span class=\"NormalTextRun SCXW18424958 BCX0\"> la factura fiscal <\/span><span class=\"NormalTextRun SCXW18424958 BCX0\">de<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW18424958 BCX0\">l<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW18424958 BCX0\">\u2019<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW18424958 BCX0\">IRPF<\/span><span class=\"NormalTextRun SCXW18424958 BCX0\"> i <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW18424958 BCX0\">l\u2019<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW18424958 BCX0\">Impost<\/span><span class=\"NormalTextRun SCXW18424958 BCX0\"> de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW18424958 BCX0\">Societats<\/span><span class=\"NormalTextRun SCXW18424958 BCX0\"> del 2024<\/span><\/span><span class=\"EOP SCXW18424958 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/strong><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-m3py8igo-05c3f5171202fc32eea3ee0685e9420b 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: 59.228650137741%;'><li  class='avia-slideshow-slide av-m3py8igo-05c3f5171202fc32eea3ee0685e9420b__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-26636 avia-img-lazy-loading-not-26636\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/11\/Captura-portadas-IRPF-e-IS-726x430.jpg\" width=\"726\" height=\"430\" title='Captura- portadas IRPF e IS' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-m3py98o2-b3c9a8e3a8e4195f60f18dbe9cd332f0 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">A poques setmanes per acabar l\u2019any 2024, els contribuents, persones f\u00edsiques o societats, encara s\u00f3n a temps de prendre algunes decisions per rebaixar la factura fiscal de l\u2019exercici tenint en compte les novetats d\u2019enguany.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En l\u2019Impost sobre la Renta de les Persones F\u00edsiques (IRPF), i deixant de banda q\u00fcestions personals o territorials, cal tenir en compte que les possibilitats de deducci\u00f3 s\u00f3n limitades.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A continuaci\u00f3, es detallen algunes deduccions a tenir en compte:<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Aportacions al pla de pensions: reducci\u00f3 general de 1.500 euros a plans individuals. Aquest l\u00edmit es pot incrementar en 8.500 euros si s\u00f3n contribucions empresarials o aportacions del treballador.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Obres de millora d\u2019efici\u00e8ncia energ\u00e8tica a l\u2019habitatge habitual o a una llogat en les diferents modalitats: s\u2019han de <\/span><b><span data-contrast=\"auto\">realitzar abans de 31 de desembre de 2024.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Obres de millora d\u2019efici\u00e8ncia energ\u00e8tica en edificis que redueixin m\u00e9s d\u2019un 30% el consum d\u2019energia prim\u00e0ria no renovable: s\u2019han de <\/span><b><span data-contrast=\"auto\">realitzar abans de 31 de desembre de 2025.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Modificaci\u00f3 de la reducci\u00f3 aplicable en el capital immobiliari (immobles llogats): anteriorment era del 60%. A partir de l\u2019exercici 2024, la reducci\u00f3 general ser\u00e0 del 50% i s\u2019incrementar\u00e0 al 60%, 70% o 90% si es compleixen requisits de lloguer en zones tensionades, rebaixes del lloguer o l\u2019edat del llogater, entre d\u2019altres.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Deducci\u00f3 per l\u2019adquisici\u00f3 de vehicles el\u00e8ctrics endollables i punts de rec\u00e0rrega <\/span><b><span data-contrast=\"auto\">realitzats abans del 31 de desembre de 2024.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Quant a l\u2019Impost sobre Societats, les novetats o aspectes a tenir en consideraci\u00f3 s\u00f3n els detallats a continuaci\u00f3:<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Substituci\u00f3 d\u2019amortitzaci\u00f3 accelerada per la llibertat d\u2019amortitzaci\u00f3 en la compra de determinats vehicles el\u00e8ctrics i h\u00edbrids endollables i punts de rec\u00e0rrega adquirits al 2024.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">Modificaci\u00f3 dels requisits d\u2019aplicaci\u00f3 de la reserva de capitalitzaci\u00f3: s\u2019ha incrementat al 15% dels fons propis i nom\u00e9s s\u2019haur\u00e0 de mantenir durant 3 anys.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"7\" data-aria-level=\"1\"><span data-contrast=\"auto\">Llibertat d\u2019amortitzaci\u00f3 de fins a 500.000 euros per inversi\u00f3 en instal\u00b7lacions d\u2019autoconsum si es compleixen els requisits de plantilla.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Poden consultar els diferents estudis i propostes que com cada any prepara el Consejo General de Economistas.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-m3pyb4bx-4ec17ab54273d3830f1f6642b2a00de1-wrap avia-button-center  avia-builder-el-4  el_after_av_textblock  el_before_av_button '><a href='https:\/\/economistas.es\/Contenido\/REAF\/Informes\/Planificacion%20RENTA%202024.pdf'  class='avia-button av-m3pyb4bx-4ec17ab54273d3830f1f6642b2a00de1 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=\"Planificaci\u00f3 de la Renta: recomanacions de final d\u2019any (2024)\"><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' >Planificaci\u00f3 de la Renta: recomanacions de final d\u2019any (2024)<\/span><\/a><\/div>\n<div  class='avia-button-wrap av-m3pybxw9-72807031bc666507ee22a1c91ca9e335-wrap avia-button-center  avia-builder-el-5  el_after_av_button  avia-builder-el-last '><a href='https:\/\/economistas.es\/Contenido\/REAF\/Informes\/Planificacion%20Sociedades%202024.pdf'  class='avia-button av-m3pybxw9-72807031bc666507ee22a1c91ca9e335 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=\"Tancament fiscal de l\u2019Impost sobre Societats 2024 i 25 Recomanacions\"><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' >Tancament fiscal de l\u2019Impost sobre Societats 2024 i 25 Recomanacions<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":26636,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157],"tags":[903,174,204,315,1269],"class_list":["post-26635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","tag-cierre-fiscal-ca","tag-fiscal-ca","tag-irpf-ca","tag-is-ca","tag-tancament-fiscal"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26635","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=26635"}],"version-history":[{"count":5,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26635\/revisions"}],"predecessor-version":[{"id":27814,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26635\/revisions\/27814"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/26636"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=26635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=26635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=26635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}