{"id":28790,"date":"2025-04-11T11:25:12","date_gmt":"2025-04-11T10:25:12","guid":{"rendered":"https:\/\/pich.bnfix.com\/declaracion-de-renta-y-patrimonio-2024-principales-novedades\/"},"modified":"2025-04-11T12:15:37","modified_gmt":"2025-04-11T11:15:37","slug":"declaracion-de-renta-y-patrimonio-2024-principales-novedades","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/declaracion-de-renta-y-patrimonio-2024-principales-novedades\/","title":{"rendered":"Declaraci\u00f3 de Renda i Patrimoni 2024: principals novetats \u00a0"},"content":{"rendered":"<section  class='av_textblock_section av-m9cmzivd-ab07f18850391859777b95b49ba20580 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><span class=\"TextRun SCXW103010903 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW103010903 BCX0\">Declaraci\u00f3 de Renda i<\/span><span class=\"NormalTextRun SCXW103010903 BCX0\"> Patrimoni 202<\/span><span class=\"NormalTextRun SCXW103010903 BCX0\">4<\/span><span class=\"NormalTextRun SCXW103010903 BCX0\">: principals novetats <\/span><\/span><span class=\"EOP SCXW103010903 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-m9cn0nlm-6491f48a883bd00013aa27fef277558e avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-1  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: 28.666666666667%;'><li  class='avia-slideshow-slide av-m9cn0nlm-6491f48a883bd00013aa27fef277558e__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='Plazos relacionados con la presentaci\u00f3n de la declaraci\u00f3n de la Renta correspondiente a 2024' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-28783 avia-img-lazy-loading-not-28783\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/04\/Campana-Renta-2024.-Imagen-del-Ministerio-de-Hacienda-1500x430.jpg\" width=\"1500\" height=\"430\" title='Campa\u00f1a Renta 2024. Imagen del Ministerio de Hacienda' alt='Plazos relacionados con la presentaci\u00f3n de la declaraci\u00f3n de la Renta correspondiente a 2024'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-m9cn1o72-2acc1352579ea1a8a50900cd7360c1a5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>El 2 d&#8217;abril va comen\u00e7ar el termini per presentar la declaraci\u00f3 de l&#8217;impost sobre la renda de les persones f\u00edsiques (IRPF) i l&#8217;impost de patrimoni (IP), que conclou el 30 de juny. El termini m\u00e0xim es redueix al 25 de juny si es fa a trav\u00e9s de domiciliaci\u00f3 banc\u00e0ria. A l&#8217;IRPF, si s&#8217;opta per domiciliar \u00fanicament el segon termini (el 40 per cent de l&#8217;import a ingressar), el darrer dia de presentaci\u00f3 ser\u00e0 el 30 de juny, i el c\u00e0rrec del segon termini es far\u00e0 el 5 de novembre del 2025.<\/p>\n<p>Tot i que en aquesta campanya no hi ha grans novetats, una de les principals a nivell estatal que notaran els contribuents en aquesta declaraci\u00f3 fa refer\u00e8ncia a <strong>l&#8217;obligaci\u00f3 de declarar<\/strong>.<\/p>\n<p>Aix\u00ed, inicialment es va establir que tots els beneficiaris de la prestaci\u00f3 d\u00bbatur havien de presentar la declaraci\u00f3, una mesura que finalment no s&#8217;aplicar\u00e0 en aquesta campanya.<\/p>\n<p>Pel que fa als <strong>rendiments del treball<\/strong>, ha augmentat el m\u00ednim obligat a presentar la declaraci\u00f3: hauran de presentar-la lles persones qui hagin percebut m\u00e9s de 15.876 euros amb dos o m\u00e9s pagadors, sempre que el segon i seg\u00fcents pagadors superin, en conjunt, els 1.500 euros. Tamb\u00e9 l&#8217;hauran de presentar les persones que percebin m\u00e9s de 22.000 euros d&#8217;un sol pagador.<\/p>\n<p>Una altra novetat important afecta la <strong>reducci\u00f3 per rendiments del treball<\/strong>, que beneficia les rendes m\u00e9s baixes. Concretament, la reducci\u00f3 m\u00e0xima passa de 6.498 euros a 7.302 euros actuals.<\/p>\n<p>D&#8217;altra banda, en el cas de les <strong>donacions<\/strong>, es podr\u00e0 deduir el 80% dels primers 250 euros donats a associacions declarades d&#8217;inter\u00e8s p\u00fablic. De la resta, la deducci\u00f3 general passa del 35% al \u200b\u200b40%. A m\u00e9s, certes ajudes rebudes pels afectats per la DANA del 2024 estaran exemptes de tributar a l&#8217;IRPF.<\/p>\n<p>Continuen vigents les <strong>deduccions per adquisicions de vehicles el\u00e8ctrics i obres d&#8217;efici\u00e8ncia energ\u00e8tica.<\/strong><\/p>\n<p>A nivell auton\u00f2mic, a Catalunya no hi ha novetats destacades a la declaraci\u00f3.<\/p>\n<p>Recordem que aquest exercici <strong>segueix en vigor l&#8217;impost de solidaritat de les grans fortunes,<\/strong> aprovat com a complement a l&#8217;impost sobre el patrimoni. Recordem que aquest impost nom\u00e9s afecta les comunitats aut\u00f2nomes on estigui bonificat de manera parcial o total l&#8217;impost sobre el patrimoni i que t\u00e9 car\u00e0cter temporal. Per tant, aquesta mesura afecta persones f\u00edsiques que tinguin un patrimoni net superior als 3 milions d&#8217;euros. Aix\u00ed mateix, hi ha un m\u00ednim exempt de 700.000 euros i la quota ingressada per l&#8217;impost sobre el patrimoni es dedueix.<\/p>\n<p>Esperem que aquesta informaci\u00f3 sigui del seu inter\u00e8s i recordem que els professionals encarregats d&#8217;atendre&#8217;ls estaran a la seva disposici\u00f3 telef\u00f2nicament (+34 93 301 20 22) o b\u00e9 a trav\u00e9s del correu electr\u00f2nic:<\/p>\n<ul>\n<li><span data-ccp-props=\"{}\">\u00a0<\/span><span data-contrast=\"auto\">Alba Pich <\/span><a href=\"mailto:alba.pich@pich.bnfix.com\"><span data-contrast=\"none\">alba.pich@pich.bnfix.com<\/span><\/a><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Andrea Or\u00f3 <\/span><a href=\"mailto:andrea.oro@pich.bnfix.com\"><span data-contrast=\"none\">andrea.oro@pich.bnfix.com<\/span><\/a><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u00c0ngel Or\u00f3 <\/span><a href=\"mailto:angel.oro@pich.bnfix.com\"><span data-contrast=\"none\">angel.oro@pich.bnfix.com<\/span><\/a><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Carolina Mateo <\/span><a href=\"mailto:carolina.mateo@pich.bnfix.com\"><span data-contrast=\"none\">carolina.mateo@pich.bnfix.com<\/span><\/a><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ester Brullet <\/span><a href=\"mailto:ester.brullet@pich.bnfix.com\"><span data-contrast=\"none\">ester.brullet@pich.bnfix.com<\/span><\/a><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Joaquim Coma (<\/span><a href=\"mailto:jcoma@pich.bnfix.com\"><span data-contrast=\"none\">jcoma@pich.bnfix.com<\/span><\/a><span data-contrast=\"none\">)<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf02f\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Josep Maria Coma (<\/span><a href=\"mailto:jmcoma@pich.bnfix.com\"><span data-contrast=\"none\">jmcoma@pich.bnfix.com<\/span><\/a><span data-contrast=\"none\">)<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n<div  class='flex_column av-o4dc0e-e55beb57eff952829ef830fccef02d2b av_one_fifth  avia-builder-el-3  el_after_av_textblock  avia-builder-el-last  first flex_column_div  column-top-margin'     ><section  class='avia-team-member av-lc7ifwtc-5421d1947c8305bc739e937bf6e1911f  avia-builder-el-4  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-17377 avia-img-lazy-loading-not-17377 avia_image avia_image_team' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-300x300.jpg\" alt='Alba Pich'  itemprop=\"image\"   height=\"300\" width=\"300\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-300x300.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-1030x1030.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-80x80.jpg 80w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-768x768.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-36x36.jpg 36w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-180x180.jpg 180w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-310x310.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-120x120.jpg 120w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-450x450.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-200x200.jpg 200w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn.jpg 1446w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><div class=\"team-social\"><div class=\"team-social-inner\"><span class='hidden av_member_url_markup linkedin'  itemprop=\"url\" >https:\/\/www.linkedin.com\/in\/alba-pich\/<\/span><a href='https:\/\/www.linkedin.com\/in\/alba-pich\/' class='avia-team-icon av-w3mqoe-ecd4b55eead0770371017fe59279f7a8 linkedin avia-iconfont avia-font-entypo-fontello' rel='v:url' data-avia-tooltip=\"Alba Pich Linkedin\" target='_blank' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello' ><\/a><\/div><\/div><\/div><h3 class='team-member-name '  itemprop=\"name\" >Alba Pich<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >alba.pich@pich.bnfix.com<\/div><div class='team-member-description '  itemprop=\"description\" ><p>Economista<br \/>\n\u00c1rea Fiscal<br \/>\nBNFIX PICH TAX LEGAL<\/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":28784,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[174,204,854],"class_list":["post-28790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-fiscal-ca","tag-irpf-ca","tag-patrimoni-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/28790","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=28790"}],"version-history":[{"count":6,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/28790\/revisions"}],"predecessor-version":[{"id":28810,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/28790\/revisions\/28810"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/28784"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=28790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=28790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=28790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}