{"id":2079,"date":"2022-10-04T10:57:31","date_gmt":"2022-10-04T08:57:31","guid":{"rendered":"https:\/\/www.ariasassessors.com\/medidas-fiscales-gobierno\/"},"modified":"2022-10-04T11:11:26","modified_gmt":"2022-10-04T09:11:26","slug":"mesures-fiscals-govern","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/mesures-fiscals-govern\/","title":{"rendered":"El Govern anuncia mesures fiscals com la rebaixa de l&#8217;IRPF o l&#8217;impost de solidaritat"},"content":{"rendered":"<p>El Ministeri d&#8217;Hisenda ha informat, el dijous 29 de setembre, que s&#8217;implementaran una s\u00e8rie de mesures fiscals. Mesures que s&#8217;incorporaran en els Pressupostos Generals de l&#8217;Estat de 2023 o en lleis que permetin la seva posada en marxa l&#8217;any vinent.<strong> Les mesures fiscals actuaran sobre els grans patrimonis, les grans empreses, i en impostos tan rellevants com l&#8217;IRPF o l&#8217;Impost de Societats.<\/strong><\/p>\n<p><strong>Impost de Solidaritat<\/strong><\/p>\n<p>Entre les mesures incloses per a augmentar l&#8217;aportaci\u00f3 dels qui m\u00e9s tenen s&#8217;emmarca l&#8217;anunci de crear un Impost de Solidaritat de les grans fortunes que afectar\u00e0 els patrimonis nets superiors a 3 milions d&#8217;euros. Per a evitar <strong>la doble imposici\u00f3, els subjectes passius de l&#8217;Impost de solidaritat nom\u00e9s tributaran per la part del seu patrimoni que no hagi estat gravat per la seva Comunitat Aut\u00f2noma.<\/strong><\/p>\n<p>El<strong>\u00a0tipus impositiu<\/strong>\u00a0de l&#8217;impost ser\u00e0 del <strong>1,7%\u00a0 per als patrimonis entre 3 i 5 milions<\/strong>\u00a0d&#8217;euros; del <strong>2,1%\u00a0 per als patrimonis entre 5 milions i 10 milions<\/strong>; i del <strong>3,5%\u00a0 per a aquells patrimonis superiors a 10 milions d&#8217;euros.<\/strong> Es tracta d&#8217;un impost estatal de<strong>\u00a0car\u00e0cter temporal per als anys 2023 i 2024<\/strong>, encara que s&#8217;inclour\u00e0 una cl\u00e0usula de revisi\u00f3 per a avaluar al final de la seva vig\u00e8ncia si \u00e9s necessari mantenir-ho o suprimir-ho. El potencial de contribuents afectats se situa en 23.000 contribuents, el 0,1% del total, i l&#8217;impacte recaptatori potencial aconsegueix els 1.500 milions.<\/p>\n<p><strong>IRPF<\/strong><\/p>\n<p>Tamb\u00e9 s&#8217;inclouen mesures en l&#8217;IRPF per a avan\u00e7ar en l&#8217;objectiu de reduir la bretxa de tributaci\u00f3 entre les rendes del capital i les rendes del treball. Per a aix\u00f2 s<strong>&#8216;incrementa\u00a0 un punt, fins al 27%, el gravamen per a rendes del capital entre 200.000 i 300.000 euros<\/strong>. Aix\u00ed mateix, s&#8217;eleva fins al 28% el gravamen per a rendes del capital superiors a 300.000 euros.<\/p>\n<p>D&#8217;igual forma, per a ajudar als contribuents que m\u00e9s ho necessiten, el Govern ampliar\u00e0 l&#8217;actual\u00a0<strong>reducci\u00f3 per rendiments del treball<\/strong>. Actualment, aquest benefici fiscal s&#8217;aplica a rendes brutes fins a 18.000 euros i s&#8217;ampliar\u00e0 i elevar\u00e0 la reducci\u00f3 fins a obtenir contribuents amb un salari brut del treball de 21.000 euros.<strong>\u00a0La reducci\u00f3 per rendiments del treball operar\u00e0 sobre sous bruts entre 15.000 i 21.000 euros<\/strong>. Aix\u00ed,\u00a0el m\u00ednim de tributaci\u00f3 per a un contribuent solter i sense fills puja de 14.000 euros a 15.000 euros. Amb aix\u00f2 es garanteix, per exemple, que un treballador que avui guanya l&#8217;SMI, fixat en 14.000 euros, no tributar\u00e0 per IRPF quan el Govern augmenti el Salari M\u00ednim Interprofessional en 2023.\u00a0 En el cas d&#8217;un assalariat amb dos fills que presenta la declaraci\u00f3 conjunta, el m\u00ednim de tributaci\u00f3 augmenta de 18.000 euros a 19.000 euros per l&#8217;increment de la reducci\u00f3 dels rendiments del treball.<\/p>\n<p>D&#8217;altra banda, la Llei de Pressupostos Generals de l&#8217;Estat per a 2023 inclour\u00e0 una rebaixa addicional en l&#8217;IRPF de cinc punts percentuals en el rendiment net de m\u00f2duls.<\/p>\n<p>A m\u00e9s, els aut\u00f2noms que tributen per\u00a0estimaci\u00f3 directa simplificada\u00a0apliquen actualment una reducci\u00f3 autom\u00e0tica del 5% del rendiment net amb un import m\u00e0xim anual de 2.000 euros. Aqu\u00ed entren el que es coneixen com a despeses dedu\u00efbles de dif\u00edcil justificaci\u00f3. Aquest percentatge de\u00a0reducci\u00f3 s&#8217;elevar\u00e0 al 7%\u00a0en els pr\u00f2xims pressupostos Generals.<\/p>\n<p>A m\u00e9s, tamb\u00e9 es prorrogar\u00e0 un any m\u00e9s els l\u00edmits vigents d&#8217;exclusi\u00f3 en el sistema de m\u00f2duls.\u00a0Aquesta decisi\u00f3 implica que m\u00e9s contribuents podran continuar tributant a trav\u00e9s d&#8217;aquest sistema.<\/p>\n<p><strong>Impost de Societats<\/strong><\/p>\n<p>Ja s&#8217;han aprovat diverses mesures perqu\u00e8 les grans empreses i multinacionals aportin m\u00e9s, com s\u00f3n la tributaci\u00f3 m\u00ednima del 15% per a grans empreses i grups consolidats o limitar al 95% l&#8217;exempci\u00f3 de dividends i plusv\u00e0lues.<\/p>\n<p>Siguiendo esa l\u00ednea, se ha anunciado que se impulsar\u00e1 en el Congreso de los Diputados un\u00a0<strong>cambio normativo que limitar\u00e1 en un 50 % la posibilidad de compensar las p\u00e9rdidas en los grupos consolidados. No se trata de un incremento fiscal, sino que se difiere la posibilidad de compensar las bases imponibles negativas.<\/strong>\u00a0Se tratar\u00eda tambi\u00e9n de una\u00a0<strong>medida de car\u00e1cter temporal para los a\u00f1os 2023 y 2024<\/strong> y que afectar\u00eda solo a 3.609 empresas, que apenas representan el 0,2 % de los declarantes del Impuesto sobre Sociedades.<\/p>\n<p>Seguint aquesta l\u00ednia, s&#8217;ha anunciat que s&#8217;impulsar\u00e0 en el Congr\u00e9s dels Diputats un\u00a0<strong>canvi normatiu que limitar\u00e0 en un 50% la possibilitat de compensar les p\u00e8rdues en els grups consolidats.<\/strong> <strong>No es tracta d&#8217;un increment fiscal, sin\u00f3 que es difereix la possibilitat de compensar les bases imposables negatives.\u00a0<\/strong>Es tractaria tamb\u00e9 d&#8217;una\u00a0<strong>mesura de car\u00e0cter temporal per als anys 2023 i 2024<\/strong> i que afectaria nom\u00e9s 3.609 empreses, que a penes representen el 0,2% dels declarants de l&#8217;Impost de societats.<\/p>\n<p>Por otro lado, para aliviar tambi\u00e9n la situaci\u00f3n de las peque\u00f1as empresas, la ministra ha se\u00f1alado que se\u00a0<strong>rebajar\u00e1 el tipo nominal del Impuesto sobre\u00a0Sociedades del 25% al 23% para las pymes con una facturaci\u00f3n de hasta un mill\u00f3n de euros,<\/strong>\u00a0medida que pretende beneficiar a 407.384 empresas.<\/p>\n<p>D&#8217;altra banda, per a alleujar tamb\u00e9 la situaci\u00f3 de les petites empreses, la ministra ha assenyalat que es\u00a0r<strong>ebaixar\u00e0 el tipus nominal de l&#8217;Impost sobre\u00a0Societats del 25% al 23% per a les pimes amb una facturaci\u00f3 de fins a un mili\u00f3 d&#8217;euros<\/strong>,\u00a0mesura que pret\u00e9n beneficiar a 407.384 empreses.<\/p>\n<p><strong><a href=\"https:\/\/www.iberley.es\/legislacion\/ley-37-1992-28-diciembre-impuesto-sobre-valor-anadido-1298236\">IVA<\/a><\/strong><\/p>\n<p>Tamb\u00e9 s&#8217;aprovar\u00e0 una\u00a0<strong>rebaixa del 10% al 4% l&#8217;IVA\u00a0\u00a0dels productes d&#8217;higiene femenina<\/strong>\u00a0(compreses, tampons,\u00a0protegeslips),\u00a0<strong>preservatius i anticonceptius no medicinals.<\/strong><\/p>\n<p>Amb aquesta bateria de mesures fiscals, unides a les actuacions acomplides durant els \u00faltims anys, es pret\u00e9n que Espanya guanyi en efici\u00e8ncia econ\u00f2mica, productivitat i cohesi\u00f3 social.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Ministeri d&#8217;Hisenda ha informat, el dijous 29 de setembre, que s&#8217;implementaran una s\u00e8rie de mesures fiscals. Mesures que s&#8217;incorporaran en els Pressupostos Generals de l&#8217;Estat de 2023 o en lleis que permetin la seva posada en marxa l&#8217;any vinent. Les mesures fiscals actuaran sobre&#8230;<\/p>\n","protected":false},"author":2,"featured_media":2077,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>El Govern anuncia mesures fiscals com la rebaixa de l&#039;IRPF o l&#039;impost de solidaritat | Arias Assessors<\/title>\n<meta name=\"description\" content=\"Les mesures fiscals actuaran sobre els grans patrimonis, les grans empreses, i en impostos tan rellevants com l&#039;IRPF.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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