{"id":29265,"date":"2025-05-24T18:15:08","date_gmt":"2025-05-24T17:15:08","guid":{"rendered":"https:\/\/pich.bnfix.com\/calendario-fiscal-proximos-meses-2025-fechas-clave-y-obligaciones-tributarias\/"},"modified":"2025-05-25T09:17:04","modified_gmt":"2025-05-25T08:17:04","slug":"calendari-fiscal-propers-mesos-2025-dates-clau-i-obligacions-tributaries","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/calendari-fiscal-propers-mesos-2025-dates-clau-i-obligacions-tributaries\/","title":{"rendered":"Calendari fiscal de juny i juliol de 2025: dates clau i obligacions tribut\u00e0ries"},"content":{"rendered":"<section  class='av_textblock_section av-mb2hnma3-e36387385caae8306ee726202d9302e1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>Calendari fiscal de juny i juliol de 2025: dates clau i obligacions tribut\u00e0ries<\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-mb2ho3pj-139eaa641682a333b25fc6408fd535e0 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-mb2ho3pj-139eaa641682a333b25fc6408fd535e0__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-29247 avia-img-lazy-loading-not-29247\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/05\/calendario-fiscal-1500x430-1.jpg\" width=\"1500\" height=\"430\" title='calendario fiscal 1500x430' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/05\/calendario-fiscal-1500x430-1.jpg 1500w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/05\/calendario-fiscal-1500x430-1-300x86.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/05\/calendario-fiscal-1500x430-1-1030x295.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/05\/calendario-fiscal-1500x430-1-768x220.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/05\/calendario-fiscal-1500x430-1-310x89.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/05\/calendario-fiscal-1500x430-1-450x129.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/05\/calendario-fiscal-1500x430-1-357x102.jpg 357w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mb2hlyp2-43fd60debad6f005453c2df77a183a43 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p data-start=\"142\" data-end=\"324\">Els mesos de juny i juliol s\u00f3n, tradicionalment, uns mesos intensos pel que fa a obligacions formals i tributessis. Per aix\u00f2, i encara que es tracti d&#8217;obligacions que des de fa anys han de complir-se en les mateixes dates, aproximadament, hem cregut oport\u00fa recordar de nou quines s\u00f3n aquestes obligacions a fi que puguin preparar amb temps la documentaci\u00f3 necess\u00e0ria i evitar qualsevol contratemps que pogu\u00e9s sorgir amb l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n<p data-start=\"326\" data-end=\"407\">Durant aquest segon semestre del 2025, cal tenir en compte els seg\u00fcents impostos:<\/p>\n<ul data-start=\"409\" data-end=\"569\">\n<li data-start=\"409\" data-end=\"466\">\n<p data-start=\"411\" data-end=\"466\">Impost sobre la Renda de les Persones F\u00edsiques (IRPF)<\/p>\n<\/li>\n<li data-start=\"409\" data-end=\"466\">\n<p data-start=\"411\" data-end=\"466\">Impost sobre el Patrimoni<\/p>\n<\/li>\n<li data-start=\"497\" data-end=\"544\">\n<p data-start=\"499\" data-end=\"544\">Impost de Solidaritat de les Grans Fortunes<\/p>\n<\/li>\n<li data-start=\"545\" data-end=\"569\">\n<p data-start=\"547\" data-end=\"569\">Impost sobre Societats<\/p>\n<\/li>\n<\/ul>\n<hr \/>\n<h5 data-start=\"576\" data-end=\"605\">Terminis de presentaci\u00f3<\/h5>\n<p data-start=\"607\" data-end=\"716\">A continuaci\u00f3, detallem les dates l\u00edmit per presentar cadascun dels impostos corresponents a l\u2019exercici 2024:<\/p>\n<ul data-start=\"718\" data-end=\"1027\">\n<li data-start=\"718\" data-end=\"840\">\n<p data-start=\"720\" data-end=\"840\"><strong data-start=\"720\" data-end=\"743\">30 de juny de 2025:<\/strong><br data-start=\"743\" data-end=\"746\" \/>Finalitza el termini per presentar la declaraci\u00f3 de l\u2019IRPF i de l\u2019Impost sobre el Patrimoni.<\/p>\n<\/li>\n<li data-start=\"842\" data-end=\"923\">\n<p data-start=\"844\" data-end=\"923\"><strong data-start=\"844\" data-end=\"869\">25 de juliol de 2025:<\/strong><br data-start=\"869\" data-end=\"872\" \/>\u00daltim dia per presentar l\u2019Impost sobre Societats.<\/p>\n<\/li>\n<li data-start=\"925\" data-end=\"1027\">\n<p data-start=\"927\" data-end=\"1027\"><strong data-start=\"927\" data-end=\"952\">31 de juliol de 2025:<\/strong><br data-start=\"952\" data-end=\"955\" \/>Data l\u00edmit per declarar l\u2019Impost de Solidaritat de les Grans Fortunes.<\/p>\n<\/li>\n<\/ul>\n<hr \/>\n<h5 data-start=\"1034\" data-end=\"1098\">Qui est\u00e0 obligat a presentar la declaraci\u00f3 de la renda?<\/h5>\n<p data-start=\"1100\" data-end=\"1227\">Estan obligats a presentar-la tots els contribuents, excepte aquells els rendiments \u00edntegres del treball dels quals no superin:<\/p>\n<ul data-start=\"1229\" data-end=\"1356\">\n<li data-start=\"1229\" data-end=\"1292\">\n<p data-start=\"1231\" data-end=\"1292\"><strong data-start=\"1231\" data-end=\"1254\">22.000 euros anuals<\/strong>, si provenen d\u2019un <strong data-start=\"1273\" data-end=\"1289\">\u00fanic pagador<\/strong>.<\/p>\n<\/li>\n<li data-start=\"1293\" data-end=\"1356\">\n<p data-start=\"1295\" data-end=\"1356\"><strong data-start=\"1295\" data-end=\"1318\">15.000 euros anuals<\/strong>, si provenen de <strong data-start=\"1335\" data-end=\"1355\">m\u00e9s d\u2019un pagador<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1358\" data-end=\"1468\">Aquests rendiments inclouen sous, pensions, havers passius, pensions compensat\u00f2ries i anualitats per aliments.<\/p>\n<hr \/>\n<h5 data-start=\"1475\" data-end=\"1540\">Patrimoni i Grans Fortunes: atenci\u00f3 a la comunitat aut\u00f2noma<\/h5>\n<p data-start=\"1542\" data-end=\"1780\">L\u2019Impost sobre el Patrimoni dep\u00e8n de la comunitat aut\u00f2noma de resid\u00e8ncia fiscal. Algunes comunitats l\u2019han bonificat parcialment o en la seva totalitat, per la qual cosa conv\u00e9 revisar si s\u2019aplica en el vostre cas i quin \u00e9s el m\u00ednim exempt.<\/p>\n<p data-start=\"1782\" data-end=\"2088\">A les comunitats on l\u2019impost est\u00e0 bonificat, pot aplicar-se l\u2019<strong data-start=\"1844\" data-end=\"1891\">Impost de Solidaritat de les Grans Fortunes<\/strong>, que afecta persones f\u00edsiques, residents o no a Espanya, amb un patrimoni net superior als <strong data-start=\"1983\" data-end=\"2004\">3.000.000 d\u2019euros<\/strong>.<br data-start=\"2005\" data-end=\"2008\" \/>Els residents fiscals a Espanya disposen d\u2019un <strong data-start=\"2054\" data-end=\"2087\">m\u00ednim exempt de 700.000 euros<\/strong>.<\/p>\n<hr \/>\n<h5 data-start=\"2095\" data-end=\"2123\">Impost sobre Societats<\/h5>\n<p data-start=\"2125\" data-end=\"2163\">Aquest impost ha de ser presentat per:<\/p>\n<ul data-start=\"2165\" data-end=\"2463\">\n<li data-start=\"2165\" data-end=\"2204\">\n<p data-start=\"2167\" data-end=\"2204\">Societats mercantils (SL, SA, UTE).<\/p>\n<\/li>\n<li data-start=\"2205\" data-end=\"2303\">\n<p data-start=\"2207\" data-end=\"2303\">Societats civils amb car\u00e0cter mercantil (com fons d\u2019inversi\u00f3, fons de pensions, cooperatives).<\/p>\n<\/li>\n<li data-start=\"2304\" data-end=\"2366\">\n<p data-start=\"2306\" data-end=\"2366\">Societats agr\u00e0ries i AIE (agrupacions d\u2019inter\u00e8s econ\u00f2mic).<\/p>\n<\/li>\n<li data-start=\"2367\" data-end=\"2463\">\n<p data-start=\"2369\" data-end=\"2463\">Entitats sense \u00e0nim de lucre com associacions, fundacions, ONGs, col\u00b7legis professionals, etc.<\/p>\n<\/li>\n<\/ul>\n<hr \/>\n<p>Si tens dubtes sobre la teva situaci\u00f3 fiscal o necessites ajuda per a la presentaci\u00f3 de qualsevol d\u2019aquests impostos, <strong data-start=\"2621\" data-end=\"2671\">no dubtis a posar-te en contacte amb nosaltres<\/strong>.<\/p>\n<\/div><\/section>\n<div  class='hr av-av_hr-bca31578670ae9d408d6d6d291fc57a6 hr-default  avia-builder-el-3  el_after_av_textblock  el_before_av_one_fifth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='flex_column av-av_one_fifth-4453fbc7e8da734fe9d5824da1c72891 av_one_fifth  avia-builder-el-4  el_after_av_hr  avia-builder-el-last  first flex_column_div  '     ><section  class='avia-team-member av-lc7ifwtc-5421d1947c8305bc739e937bf6e1911f  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-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":29258,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,18],"tags":[1373,1371,930,192,1372,1374],"class_list":["post-29265","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-sense-categoria","tag-calendari-fiscal","tag-calendario-fiscal-ca","tag-is-ca-3","tag-renta-ca","tag-sociedades-ca","tag-societats"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/29265","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=29265"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/29265\/revisions"}],"predecessor-version":[{"id":29267,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/29265\/revisions\/29267"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/29258"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=29265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=29265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=29265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}