{"id":34604,"date":"2026-10-16T14:25:26","date_gmt":"2026-10-16T13:25:26","guid":{"rendered":"https:\/\/pich.bnfix.com\/convalidada-la-prorroga-de-los-descuentos-en-los-los-hidrocarburos\/"},"modified":"2026-10-16T16:05:44","modified_gmt":"2026-10-16T15:05:44","slug":"convalidada-la-prorroga-dels-descomptes-en-hidrocarburs","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/convalidada-la-prorroga-dels-descomptes-en-hidrocarburs\/","title":{"rendered":"Convalidada la pr\u00f2rroga dels descomptes en hidrocarburs"},"content":{"rendered":"<section  class='av_textblock_section av-mv99heku-b69958907a0838550e277e98dcb15c7d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">16 d&#8217;octubre, 2026<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-mvb0eu8r-61434331d4ed0bc83f79364c34640237 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Convalidada la pr\u00f2rroga dels descomptes en hidrocarburs<\/strong><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-mv99iur0-05e2e8eab731862f92f2d0c02c507eb7 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: 28.666666666667%;'><li  class='avia-slideshow-slide av-mv99iur0-05e2e8eab731862f92f2d0c02c507eb7__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='Surtidores de gasolina  ' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-34563 avia-img-lazy-loading-not-34563\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/10\/pexels-engin_akyurt-12377480_gasolina_surtidor_hidrocarburo-1500x430.jpg\" width=\"1500\" height=\"430\" title='pexels-engin_akyurt-12377480_gasolina_surtidor_hidrocarburo' alt='Surtidores de gasolina '  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mv99nijl-f2a1a8d1531ab8b87b4d606d671785d8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>El Congr\u00e9s dels Diputats ha convalidat, a trav\u00e9s de la Diputaci\u00f3 Permanent, el Reial decret llei 25\/2026, de 29 de setembre, d&#8217;adopci\u00f3 i pr\u00f2rroga de mesures en el marc del Pla Integral de Resposta a la Crisi a l&#8217;Orient Mitj\u00e0. D&#8217;aquesta manera ha rebut el suport que necessita la reducci\u00f3 temporal de l&#8217;impost sobre hidrocarburs durant l&#8217;\u00faltim trimestre d&#8217;aquest any.<\/p>\n<p>La principal novetat \u00e9s que <strong>la reducci\u00f3,<\/strong> el r\u00e8gim anterior de la qual finalitzava el 30 de setembre, <strong>es prorroga fins al 31 de desembre del 2026, amb unes quanties que varien al llarg del trimestre.<\/strong><\/p>\n<p><strong>Reducci\u00f3 de l&#8217;impost sobre hidrocarburs<\/strong><\/p>\n<p>Per a les gasolines i el gasoil, la reducci\u00f3 queda fixada, amb car\u00e0cter general, a:<\/p>\n<ul>\n<li>20 c\u00e8ntims d&#8217;euro per litre a l&#8217;octubre.<\/li>\n<li>13 c\u00e8ntims per litre al novembre.<\/li>\n<li>6 c\u00e8ntims per litre al desembre.<\/li>\n<\/ul>\n<p>A m\u00e9s, <strong>es mant\u00e9 un mecanisme de salvaguarda vinculat a l&#8217;evoluci\u00f3 dels preus.<\/strong> Si l&#8217;IPC corresponent a la gasolina o al gasoil de setembre del 2026 supera en m\u00e9s d&#8217;un 15 % el registrat el setembre del 2025, la reducci\u00f3 ser\u00e0 de 20 c\u00e8ntims per litre al novembre i de 13 c\u00e8ntims al desembre.<\/p>\n<p>Aix\u00ed mateix, si l&#8217;IPC d&#8217;octubre supera m\u00e9s d&#8217;un 15 % el corresponent a l&#8217;octubre del 2025, la reducci\u00f3 del desembre s&#8217;elevar\u00e0 fins a 20 c\u00e8ntims per litre.<\/p>\n<p><strong>Continu\u00eftat de les mesures<\/strong><\/p>\n<p>La convalidaci\u00f3 per la Diputaci\u00f3 Permanent permet mantenir laplicaci\u00f3 daquestes mesures durant el darrer trimestre de l&#8217;any, dacord amb les condicions establertes a la norma.<\/p>\n<p>Per tant, les empreses i els operadors afectats han de tenir en compte tant la pr\u00f2rroga fins al 31 de desembre del 2026 com la possible modificaci\u00f3 de les quanties al novembre i desembre, en funci\u00f3 de l&#8217;evoluci\u00f3 dels preus i del compliment dels requisits previstos.<\/p>\n<p><strong>Des de BNFIX PICH Tax Legal seguirem atents a l&#8217;evoluci\u00f3 normativa i als efectes pr\u00e0ctics,<\/strong> oferint als nostres clients l&#8217;assessorament necessari per interpretar i aplicar correctament les mesures que puguin afectar la seva activitat.<\/p>\n<p>\ud83d\udcf8 Imatge d&#8217;Engin Akyurt per a Pexels<\/p>\n<\/div><\/section>\n<div  class='flex_column av-186bom9-bfde6aa3bd72dd52179d9f4307131c6d av_one_fifth  avia-builder-el-4  el_after_av_textblock  avia-builder-el-last  first flex_column_div  column-top-margin'     ><section  class='avia-team-member av-1zpbwh-7d4f396e6190642cdc90e778ead98827  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-21638 avia-img-lazy-loading-not-21638 avia_image avia_image_team' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-845x1030.jpg\" alt='V\u00edctor Bueno'  itemprop=\"image\"   height=\"1030\" width=\"845\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-845x1030.jpg 845w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-246x300.jpg 246w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-768x936.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-1260x1536.jpg 1260w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-1680x2048.jpg 1680w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-1230x1500.jpg 1230w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-254x310.jpg 254w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-450x549.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-164x200.jpg 164w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN.jpg 1890w\" sizes=\"(max-width: 845px) 100vw, 845px\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >V\u00edctor Bueno<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >victor.bueno@pich.bnfix.com<\/div><div class='team-member-description '  itemprop=\"description\" ><p>\u00c1rea Legal<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":34563,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[1868,175,931],"class_list":["post-34604","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-impuesto-sobre-hidrocarburos","tag-impuestos-ca","tag-iva-ca-3"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/34604","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=34604"}],"version-history":[{"count":6,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/34604\/revisions"}],"predecessor-version":[{"id":34606,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/34604\/revisions\/34606"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/34563"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=34604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=34604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=34604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}