{"id":2371,"date":"2015-07-30T09:51:40","date_gmt":"2015-07-30T09:51:40","guid":{"rendered":"http:\/\/www.santcugatconsulting.com\/rebaja-irpf-2015-2\/"},"modified":"2015-07-30T10:18:09","modified_gmt":"2015-07-30T10:18:09","slug":"rebaixa-irpf-2015","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/rebaixa-irpf-2015\/","title":{"rendered":"Reducci\u00f3 de l’IRPF en vigor el 12 de Juliol de 2015"},"content":{"rendered":"

El Reial decret llei 9\/2015, de 10 de juliol, de mesures urgents per reduir la c\u00e0rrega tribut\u00e0ria suportada pels contribuents de l’Impost sobre la Renda de les Persones F\u00edsiques i altres mesures de car\u00e0cter econ\u00f2mic. (Publicat el dia 2015.07.11) incorpora una s\u00e8rie de novetats que us detallem a continuaci\u00f3 i que creiem s\u00f3n del vostre inter\u00e8s.<\/p>\n

El consell de Ministres va aprovar el passat divendres dia 10 de juliol la rebaixa de l’IRPF prevista per al 2016.
\nEl ministre d’Hisenda, Crist\u00f3bal Montoro, ha destacat que l’objectiu d’aquesta reducci\u00f3 \u00e9s dinamitzar el creixement i impulsar-la creaci\u00f3 d’ocupaci\u00f3.
\nTotes les novetats s’aplicaran a partir del 12 juliol 2015.<\/strong><\/p>\n

La nova taula presenta un tipus m\u00ednim de l’IRPF per a 2015 del 19.5% (fins 12.450 \u20ac de base imposable) i un m\u00e0xim del 46% (a partir de 60.000 \u20ac) enfront del 20% i el 47% fixat en principi per a aquest exercici.<\/p>\n

Hisenda assenyala que tindr\u00e0 disponible en breu l’aplicaci\u00f3 inform\u00e0tica amb la nova taula de retencions salarials per tal de facilitar als pagadors tots els tr\u00e0mits necessaris.
\nLes empreses que no puguin arribar a adaptar les noves retencions a les n\u00f2mines de juliol per efecte dels seus respectius calendaris de pagament i actualitzaci\u00f3 de les aplicacions inform\u00e0tiques, hauran de regularitzar la situaci\u00f3 en la n\u00f2mina d’agost.
\nA m\u00e9s, el reial decret llei est\u00e9n el tipus de retenci\u00f3 redu\u00eft del 15% en l’IRPF a tots els professionals, amb independ\u00e8ncia del nivell d’ingressos.<\/p>\n

La reducci\u00f3 del tipus de retenci\u00f3 del 19% al 15% s’aplicar\u00e0 tamb\u00e9 als rendiments del treball derivats d’impartir cursos, confer\u00e8ncies, seminaris i similars i d’obres liter\u00e0ria, art\u00edstiques o cient\u00edfiques.
\nTamb\u00e9 es rebaixa al 7% el tipus aplicable durant els tres primers anys d’inici de l’activitat, actualment en el 9%.<\/p>\n

Aix\u00ed mateix tamb\u00e9 s’ha aprovat una tarifa de l’estalvi interm\u00e8dia per al 2015 de manera que:
\n\u2022 fins a 6.000 \u20ac de base imposable sigui del 19,5% enfront del 20% previst
\n\u2022 de 6.000 \u20ac fins a 50.000 \u20ac el 21,5% enfront del 22%
\n\u2022 de 50.000 \u20ac en endavant del 23,5% en lloc del 24%<\/p>\n

 <\/p>\n

\"retenciones\"<\/a> \"retenciones-2\"<\/a><\/p>\n

\n
\n
\n

 <\/p>\n

Descarrega la taula de retencions de l’IRPF<\/a> en pdf.<\/p>\n

Tamb\u00e9 s’han aprovat noves exempcions a les ajudes p\u00fabliques per a les v\u00edctimes de viol\u00e8ncia de g\u00e8nere, les destinades a cobrir les necessitats b\u00e0siques i l’adaptaci\u00f3 d’antenes d’edificacions. A m\u00e9s es limita l’embargabilitat dels ajuts p\u00fablics per cobrir les necessitats b\u00e0siques.<\/p>\n

Aquesta not\u00edcia cont\u00e9 informaci\u00f3 de car\u00e0cter general, sense que constitueixi opini\u00f3 professional ni assessoria jur\u00eddica i fiscal.
\nPer a qualsevol consulta, contacta amb nosaltres<\/a>.<\/p>\n

 <\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

El Reial decret llei 9\/2015, de 10 de juliol, de mesures urgents per reduir la c\u00e0rrega tribut\u00e0ria suportada pels contribuents de l’Impost sobre la Renda de les Persones F\u00edsiques i altres mesures de car\u00e0cter econ\u00f2mic. (Publicat el dia 2015.07.11) incorpora una s\u00e8rie de novetats que us detallem a continuaci\u00f3 i que creiem s\u00f3n del vostre […]<\/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":[177],"yoast_head":"\nReducci\u00f3 de l'IRPF a partir del 12 de Juliol de 2015<\/title>\n<meta name=\"description\" content=\"Consulta la nova taula de retencions de l'IRPF en vigor a partir del 12 de Juliol de 2015. 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