{"id":3122,"date":"2024-01-04T10:50:53","date_gmt":"2024-01-04T09:50:53","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=3122"},"modified":"2024-03-08T12:52:49","modified_gmt":"2024-03-08T11:52:49","slug":"actualitzacio-tributaria-2024-reial-decret-llei-8-2023-en-irpf-iva-i-impost-de-societats","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/actualitzacio-tributaria-2024-reial-decret-llei-8-2023-en-irpf-iva-i-impost-de-societats\/","title":{"rendered":"Actualitzaci\u00f3 Tribut\u00e0ria 2024: Reial decret llei 8\/2023 en IRPF, IVA i Impost de societats"},"content":{"rendered":"<p>El Reial decret llei 8\/2023, em\u00e8s el 27 de desembre i publicat en el BOE el 28 de desembre, introdueix notables novetats tribut\u00e0ries en els \u00e0mbits de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques (IRPF), Impost de societats i Impost sobre el Valor Afegit (IVA). Aquestes mesures s\u00f3n una resposta a les conseq\u00fc\u00e8ncies econ\u00f2miques i socials derivades dels conflictes a Ucra\u00efna i Orient Pr\u00f2xim, aix\u00ed com als impactes de la sequera.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice de Contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #428bca;color:#428bca\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #428bca;color:#428bca\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/actualitzacio-tributaria-2024-reial-decret-llei-8-2023-en-irpf-iva-i-impost-de-societats\/#Impost_sobre_la_Renda_de_les_Persones_Fisiques_IRPF\" title=\"Impost sobre la Renda de les Persones F\u00edsiques (IRPF)\">Impost sobre la Renda de les Persones F\u00edsiques (IRPF)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/actualitzacio-tributaria-2024-reial-decret-llei-8-2023-en-irpf-iva-i-impost-de-societats\/#Impost_de_societats\" title=\"Impost de societats\">Impost de societats<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/actualitzacio-tributaria-2024-reial-decret-llei-8-2023-en-irpf-iva-i-impost-de-societats\/#Impost_sobre_el_Valor_Afegit_IVA\" title=\"Impost sobre el Valor Afegit (IVA)\">Impost sobre el Valor Afegit (IVA)<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Impost_sobre_la_Renda_de_les_Persones_Fisiques_IRPF\"><\/span>Impost sobre la Renda de les Persones F\u00edsiques (IRPF)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Amb efectes des de l&#8217;1 de gener de 2024, es prorroguen els l\u00edmits excloents del m\u00e8tode d&#8217;estimaci\u00f3 objectiva. Per a l&#8217;exercici 2024, s&#8217;estableixen magnituds excloents generals, incloent-hi un volum d&#8217;ingressos superior a 250.000 euros l&#8217;any anterior per a activitats econ\u00f2miques, excepte agr\u00edcoles, ramaderes i forestals.<br \/>\nA m\u00e9s, s&#8217;amplia el termini per a renunciar o revocar la ren\u00fancia al r\u00e8gim d&#8217;estimaci\u00f3 objectiva fins al 31 de gener de 2024. S&#8217;introdueixen modificacions en les deduccions per obres de millora d&#8217;efici\u00e8ncia energ\u00e8tica en habitatges, estenent els terminis per a la seva aplicaci\u00f3.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Impost_de_societats\"><\/span>Impost de societats<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Es destaca la llibertat d&#8217;amortitzaci\u00f3 en inversions que utilitzin energia procedent de fonts renovables, prorrogada fins a 2024. La quantia m\u00e0xima d&#8217;inversi\u00f3 beneficiada \u00e9s de 500.000 euros. Aquesta mesura s&#8217;aplica a instal\u00b7lacions destinades a l&#8217;autoconsum d&#8217;energia el\u00e8ctrica i aquelles per a \u00fas t\u00e8rmic de consum propi, sempre que utilitzin energia renovable i substitueixin instal\u00b7lacions que emprin energia no renovable.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Impost_sobre_el_Valor_Afegit_IVA\"><\/span>Impost sobre el Valor Afegit (IVA)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Es prorroga temporalment l&#8217;aplicaci\u00f3 de tipus impositius redu\u00efts per a determinats lliuraments, importacions i adquisicions intracomunit\u00e0ries. Destaquen la reducci\u00f3 al 0% per a productes b\u00e0sics d&#8217;alimentaci\u00f3 fins a juny de 2024 i el 5% per a olis, pastes i productes energ\u00e8tics. Tamb\u00e9 s&#8217;est\u00e9n la reducci\u00f3 al 10% per a subministraments d&#8217;electricitat, gas natural, p\u00e8l\u00b7lets, briquetes i llenya durant diferents per\u00edodes de 2024.<\/p>\n<p>&nbsp;<\/p>\n<p>Aix\u00ed mateix, es prorroguen els l\u00edmits excloents del r\u00e8gim simplificat i especial per a l&#8217;agricultura, ramaderia i pesca fins a l&#8217;exercici 2024, amb nous terminis per a presentar ren\u00fancies o revocacions. Un per\u00edode est\u00e8s fins al 31 de gener de 2024 brinda flexibilitat per a realitzar modificacions. Aquestes mesures reflecteixen el comprom\u00eds del govern a afrontar desafiaments globals i ofereixen a contribuents i empreses una visi\u00f3 clara dels canvis fiscals per a l&#8217;any vinent.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Reial decret llei 8\/2023, em\u00e8s el 27 de desembre i publicat en el BOE el 28 de desembre, introdueix notables novetats tribut\u00e0ries en els \u00e0mbits de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques (IRPF), Impost de societats i Impost sobre el Valor Afegit&#8230;<\/p>\n","protected":false},"author":2,"featured_media":3120,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-3122","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\/ 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