{"id":31334,"date":"2026-01-08T12:08:44","date_gmt":"2026-01-08T11:08:44","guid":{"rendered":"https:\/\/pich.bnfix.com\/novedades-fiscales-de-2026-que-debemos-tener-en-cuenta\/"},"modified":"2026-01-24T22:57:53","modified_gmt":"2026-01-24T21:57:53","slug":"novedades-fiscales-de-2026-que-debemos-tener-en-cuenta","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/novedades-fiscales-de-2026-que-debemos-tener-en-cuenta\/","title":{"rendered":"Novetats fiscals del 2026: \u00bfQu\u00e8 cal tenir en compte?\u00a0\u00a0"},"content":{"rendered":"<section  class='av_textblock_section av-mk59iphm-e5ad733813c071b3a4a87fcecfaa4ec7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">8 de enero,\u00a0 2026<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-mk5byr83-7a45f27c5b552c26d53d57eecdde77ed '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><span class=\"TextRun SCXW179608947 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW179608947 BCX0\">Novetats fiscals <\/span><span class=\"NormalTextRun SCXW179608947 BCX0\">del <\/span><span class=\"NormalTextRun SCXW179608947 BCX0\">2026<\/span><span class=\"NormalTextRun SCXW179608947 BCX0\">: \u00bfQu\u00e8 cal tenir en compte?<\/span><span class=\"NormalTextRun SCXW179608947 BCX0\">\u00a0<\/span><\/span><span class=\"EOP SCXW179608947 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-q1o8s7-d2a430f91b4b35636669324e168efa75 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: 28.936742934051%;'><li  class='avia-slideshow-slide av-q1o8s7-d2a430f91b4b35636669324e168efa75__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-31425 avia-img-lazy-loading-not-31425\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/Agencia-Tributaria-Letamendi-1500x430-1.jpg\" width=\"1486\" height=\"430\" title='Agencia Tributaria Letamendi 1500x430' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/Agencia-Tributaria-Letamendi-1500x430-1.jpg 1486w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/Agencia-Tributaria-Letamendi-1500x430-1-300x87.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/Agencia-Tributaria-Letamendi-1500x430-1-1030x298.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/Agencia-Tributaria-Letamendi-1500x430-1-768x222.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/Agencia-Tributaria-Letamendi-1500x430-1-310x90.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/Agencia-Tributaria-Letamendi-1500x430-1-450x130.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/Agencia-Tributaria-Letamendi-1500x430-1-357x103.jpg 357w\" sizes=\"(max-width: 1486px) 100vw, 1486px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mk59kbx8-1ce4d0cb7c19ff594b9349688adc349e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>L&#8217;any 2026 arriba amb alguns canvis en mat\u00e8ria fiscal que afecten tant aut\u00f2noms com a empreses i particulars.\u00a0\u00a0Entre altres coses, l&#8217;1 de gener es van aprovar nous models de declaracions informatives, com els\u00a0que han d&#8217;emplenar\u00a0les\u00a0entitats financeres\u00a0sobre\u00a0de la facturaci\u00f3 acumulada\u00a0mensual\u00a0i realitzada a trav\u00e9s de\u00a0Bizum\u00a0per empresaris i professionals.<\/p>\n<p>Les principals novetats i q\u00fcestions que hem de tenir en compte per a l&#8217;exercici 2026 s\u00f3n:<\/p>\n<p>En l<strong>&#8216;Impost sobre la Renda de les Persones F\u00edsiques (IRPF)<\/strong>:<br \/>\n&#8211; Es mant\u00e9 el percentatge del 1,1% d&#8217;imputaci\u00f3 de rendes immobili\u00e0ries a fi d&#8217;evitar un increment de la tributaci\u00f3 derivat de la tinen\u00e7a d&#8217;immobles en 2025 respecte de la tributaci\u00f3 relacionada amb tals immobles aplicada en 2024;<\/p>\n<p>-Es prorroguen els incentius fiscals als vehicles el\u00e8ctrics, les infraestructures de rec\u00e0rrega i les inversions que utilitzin energies renovables<\/p>\n<p>-Es prorroguen els l\u00edmits quantitatius, que delimiten en l&#8217;IRPF l&#8217;\u00e0mbit d&#8217;aplicaci\u00f3 del m\u00e8tode d&#8217;estimaci\u00f3 objectiva, en 250.000 i 125.000 euros, amb excepci\u00f3 de les activitats agr\u00edcoles, ramaderes i forestals.<\/p>\n<p>&#8211; El\u202ftermini de ren\u00fancies i revocacions al m\u00e8tode d&#8217;estimaci\u00f3 objectiva (m\u00f2duls) i als r\u00e8gims simplificat i especial de l&#8217;agricultura, ramaderia i pesca de l&#8217;IVA, per a l&#8217;any 2026 s&#8217;estableix des del\u202f25 de desembre de 2025 fins al 31 de gener de 2026.<\/p>\n<p>2.<strong>En l&#8217;Impost de societats\u00a0(ISS),<\/strong>\u00a0es prorroga la llibertat d&#8217;amortitzaci\u00f3 per a inversions en instal\u00b7lacions d&#8217;autoconsum el\u00e8ctric o t\u00e8rmic amb renovables\u00a0que substitueixin equips de fonts f\u00f2ssils no renovables.\u00a0Tamb\u00e9 es mant\u00e9 la limitaci\u00f3 al 50% en la compensaci\u00f3 de bases imposables negatives individuals en grups fiscals, amb integraci\u00f3 progressiva en els deu exercicis seg\u00fcents, i s&#8217;introdueixen nous tipus de gravamen per a empreses de redu\u00efda dimensi\u00f3 i microempreses.<\/p>\n<p>3.<strong>En l&#8217;Impost sobre el Valor Afegit (IVA),<\/strong> es prorroguen els l\u00edmits per a l&#8217;aplicaci\u00f3 del r\u00e8gim simplificat i del r\u00e8gim especial de l&#8217;agricultura, ramaderia i pesca de l&#8217;IVA.<\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-31342 alignleft\" src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-ene-2026-16_01_39.png\" alt=\"\" width=\"330\" height=\"489\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-ene-2026-16_01_39.png 800w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-ene-2026-16_01_39-203x300.png 203w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-ene-2026-16_01_39-695x1030.png 695w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-ene-2026-16_01_39-768x1138.png 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-ene-2026-16_01_39-209x310.png 209w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-ene-2026-16_01_39-450x667.png 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/ChatGPT-Image-7-ene-2026-16_01_39-135x200.png 135w\" sizes=\"auto, (max-width: 330px) 100vw, 330px\" \/>\u00a0Canvis derivats de la pr\u00f2rroga del Verifactu<\/strong><\/p>\n<p>D&#8217;altra banda, arran de la pr\u00f2rroga del reglament Verifactu que es va aprovar a principis de desembre, els informem que s&#8217;ha establert un termini extraordinari per\u00a0 renunciar al Subministrament Immediat d&#8217;Informaci\u00f3 de l&#8217;IVA (SII) i sol\u00b7licitar la baixa en el R\u00e8gim de Devoluci\u00f3 Mensual (REDEME) amb efectes per a l&#8217;any 2026.<\/p>\n<p><a href=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/01\/Plazo-Extraordinario-para-Renunciar-al-SII-VERIFACTU-2025.01.07.pdf\"><strong>Adjuntem\u00a0 AQU\u00cd un document explicatiu\u00a0amb la informaci\u00f3 rellevant\u00a0per a poder procedir.\u00a0\u00a0<\/strong><\/a><\/p>\n<p>A nivell auton\u00f2mic, a Catalunya no hi ha grans novetats per a 2026, per\u00f2 hem de tenir en compte, que en l&#8217;Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats, a partir del 27.06.2025, la transmissi\u00f3 d&#8217;habitatges tributa al 20% quan l&#8217;adquirent \u00e9s una persona f\u00edsica o jur\u00eddica que tingui la consideraci\u00f3 de gran tenidor.<\/p>\n<p>Per a qualsevol aclariment, en BNFIX PICH estem, com sempre, a la seva plena disposici\u00f3<\/p>\n<p style=\"text-align: right;\"><b><span data-contrast=\"none\">Andrea Or\u00f3 \u00b7\u00a0<\/span><\/b><a href=\"mailto:andrea.or%C3%B3@pich.bnfix.com\"><b>andrea.oro@pich.bnfix.com<\/b><\/a><b>\u00a0<\/b><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"none\">Economista \u00b7 Responsable de l&#8217;\u00c0rea de <span class=\"TextRun SCXW161865850 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW161865850 BCX0\">facturaci\u00f3 electr\u00f2nica <b>BNFIX PICH<\/b>\u00a0TAX LEGAL\u00a0<\/span><\/span><\/span><\/p>\n<p style=\"text-align: right;\"><b><span data-contrast=\"none\">Alba\u00a0Pich\u00a0\u00b7\u00a0<\/span><\/b><a href=\"mailto:alba.pich@pich.bnfix.com\"><b><span data-contrast=\"none\">alba.pich@pich.bnfix.com<\/span><\/b><\/a><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"none\">Economista<\/span><span data-ccp-props=\"{\"> ,\u00a0<\/span><span data-contrast=\"none\">\u00c0rea Fiscal\u00a0<\/span><b><span data-contrast=\"none\">BNFIX PICH<\/span><\/b><span data-contrast=\"none\">\u00a0TAX LEGAL<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":31327,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[469,174,204,315,931],"class_list":["post-31334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-autonomos","tag-fiscal-ca","tag-irpf-ca","tag-is-ca","tag-iva-ca-3"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/31334","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=31334"}],"version-history":[{"count":15,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/31334\/revisions"}],"predecessor-version":[{"id":31437,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/31334\/revisions\/31437"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/31327"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=31334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=31334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=31334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}