{"id":2200,"date":"2014-11-14T15:26:18","date_gmt":"2014-11-14T15:26:18","guid":{"rendered":"http:\/\/www.santcugatconsulting.com\/?p=2200"},"modified":"2014-11-20T12:39:27","modified_gmt":"2014-11-20T12:39:27","slug":"avanc-reforma-fiscal-irpf","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/avanc-reforma-fiscal-irpf\/","title":{"rendered":"Avan\u00e7 de la Reforma Fiscal de l&#8217;IRPF"},"content":{"rendered":"<p>La reforma de l&#8217;IRPF que actualment es tramita al Senat contempla, entre molts aspectes, la supressi\u00f3 d&#8217;alguns beneficis fiscals a partir del proper any.<\/p>\n<p>Davant la proximitat de la fi de l&#8217;exercici 2014, els avancem algunes de les mesures que estan previstes, amb la finalitat que puguin planificar, avan\u00e7ar o retardar determinades actuacions o decisions, en el cas que es trobin en alguna de les seg\u00fcents situacions:<!--more--><\/p>\n<ul>\n<li>La supressi\u00f3 de la deducci\u00f3 per lloguer de l&#8217;habitatge habitual que preveu la reforma fiscal, implica que <strong>els<\/strong><strong> llogaters<\/strong> de contractes d&#8217;arrendament d&#8217;habitatge habitual celebrats a partir de l&#8217;1 gener 2015 ja <strong>no podran<\/strong><strong> aplicar la deducci\u00f3 <\/strong>per lesquantitatssatisfetespel lloguer.<\/li>\n<li><strong>Si<\/strong><strong> \u00e9s propietari i t\u00e9 previst llogar<\/strong> un pis com a habitatge, est\u00e0 previst suprimir la reducci\u00f3 del 100% del rendiment net obtingut quan l&#8217;arrendatari t\u00e9 una edat compresa entre els 18 i 30 anys, i nom\u00e9s es podran deduir el 60%.<\/li>\n<li>Pel que fa a la pol\u00edtica de <strong>repartiment<\/strong><strong> de dividends<\/strong>, a partir de gener de 2015 est\u00e0 previst eliminar l&#8217;exempci\u00f3 per als primers 1.500 euros percebuts com a dividends, per\u00f2 tamb\u00e9 redueix el tipus impositiu aplicable a la distribuci\u00f3 de dividends.<\/li>\n<li><strong>Els<\/strong><strong> plans de pensions<\/strong> i altres sistemes de previsi\u00f3 social tamb\u00e9 patiran canvis, com la reducci\u00f3 del <strong>l\u00edmit<\/strong><strong> m\u00e0xim<\/strong> d&#8217;aportacions anuals amb dret a deducci\u00f3. Destaquen les modificacions i novetats que afectaran <strong>al rescat<\/strong> de les aportacions dels plans de pensions.<\/li>\n<li><strong>Si<\/strong><strong> t\u00e9 previst vendre un immoble<\/strong>, el projecte de reforma fiscal <strong>suprimeix<\/strong> els beneficis fiscals (coeficients d&#8217;abatiment i coeficients correctors de la inflaci\u00f3) que permeten <strong>reduir<\/strong><strong> la c\u00e0rrega fiscal<\/strong> sobre les plusv\u00e0lues generades per la revaloritzaci\u00f3 dels b\u00e9ns immobiliaris. La supressi\u00f3 d&#8217;aquests beneficis afecta especialment a la venda d&#8217;immobles adquirits abans del 31-12-1994. Pel que sembla, i segons les \u00faltimes informacions, en la seva aprovaci\u00f3 definitiva podria quedar suavitzat l&#8217;efecte d&#8217;aquestes mesures.<\/li>\n<li>Els guanys i p\u00e8rdues patrimonials que es posin de manifest en ocasi\u00f3 de transmissi\u00f3 d&#8217;elements patrimonials s&#8217;integraran a la <strong>base<\/strong><strong> imposable de l&#8217;estalvi<\/strong>, on els tipus impositius s\u00f3n inferiors, sigui quin sigui el termini de perman\u00e8ncia en el patrimoni del contribuent.<\/li>\n<\/ul>\n<p>Per a qualsevol aclariment o ampliaci\u00f3 poden <a href=\"http:\/\/www.santcugatconsulting.com\/ca\/contactar\/\">contactar amb el nostre despatx<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La reforma de l&#8217;IRPF que actualment es tramita al Senat contempla, entre molts aspectes, la supressi\u00f3 d&#8217;alguns beneficis fiscals a partir del proper any. Davant la proximitat de la fi de l&#8217;exercici 2014, els avancem algunes de les mesures que estan previstes, amb la finalitat que puguin planificar, avan\u00e7ar o retardar determinades actuacions o decisions, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[199,177,200,178],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Avan\u00e7 de la Reforma Fiscal de l&#039;IRPF | Sant Cugat Consulting<\/title>\n<meta name=\"description\" content=\"Vols con\u00e8ixer en qu\u00e8 t&#039;afecta la nova reforma fiscal de l&#039;IRPF que s&#039;est\u00e0 tramitant? 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