{"id":1047,"date":"2024-07-01T20:20:25","date_gmt":"2024-07-01T18:20:25","guid":{"rendered":"https:\/\/acedasesores.com\/novetats-renda-2023\/"},"modified":"2024-09-11T18:40:52","modified_gmt":"2024-09-11T16:40:52","slug":"novetats-renda-2023","status":"publish","type":"post","link":"https:\/\/acedasesores.com\/ca\/novetats-renda-2023\/","title":{"rendered":"NOVETATS RENDA 2023"},"content":{"rendered":"\t\t
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Benvolgut client, un any m\u00e9s ens dirigim a vost\u00e8 en iniciar-se de nou la Campanya de Renda. Se’ns acosta l’hora de donar compte a Hisenda de les nostres obligacions fiscals sobre l’IMPOST SOBRE LA RENDA DE LES PERSONES F\u00cdSIQUES (IRPF) i IMPOST SOBRE EL PATRIMONI (IP).<\/strong> <\/p>\n

El termini voluntari per a la presentaci\u00f3 de la declaraci\u00f3 de l’IMPOST SOBRE LA RENDA DE LES PERSONES F\u00cdSIQUES i IMPOST SOBRE EL PATRIMONI <\/strong>corresponent a l’exercici 2023 s’inicia el dia 3 d’abril i finalitzar\u00e0, tant per a les declaracions que resultin a ingressar com per a les que resultin negatives o a retornar, l’1 de juliol. Per a les declaracions a ingressar amb domiciliaci\u00f3 banc\u00e0ria el termini finalitza el 26 de juny. <\/p>\n

Adjunt a la present trobar\u00e0 una guia indicativa de principals novetats i aquells documents necessaris que haur\u00e0 d’aportar per a la confecci\u00f3 d’aquestes declaracions.<\/p>\n

Rebi com sempre una cordial salutaci\u00f3,<\/p>\n

Departament Fiscal<\/strong>
Aced Asesores, SLP
Tel.: 93 467 46 30
E-Mail: fiscal@acedasesores.com<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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PRINCIPALS NOVETATS<\/strong><\/p>\n

Les principals novetats per a aquesta campanya de Renda 2023<\/strong> s\u00f3n:<\/p>\n

1. Reducci\u00f3 per obtenci\u00f3 de rendiments del treball<\/strong><\/p>\n

S’augmenten els imports que minoraran els rendiments nets del treball augmentant-se, aix\u00ed mateix, la quantia per sota de la qual s’aplicar\u00e0 aquesta reducci\u00f3. Aquesta reducci\u00f3 s’aplicar\u00e0 als contribuents amb rendiment nets del treball inferiors a 19.747,50 euros sempre que no tinguin rendes, excloses les exemptes, diferents de les del treball, superiors a 6.500 euros. Les noves quanties de la reducci\u00f3 s\u00f3n les seg\u00fcents: Contribuents amb rendiments nets del treball iguals o inferiors a 14.047,50 euros: 6.498 euros anuals i contribuents amb rendiments nets del treball compresos entre 14.047,50 i 19.747,50 euros: 6.498 euros menys el resultat de multiplicar per 1,14 la difer\u00e8ncia entre el rendiment del treball i 14.047,50 euros anuals. <\/p>\n

2. Obligaci\u00f3 de declarar<\/strong><\/p>\n

El l\u00edmit excloent de l’obligaci\u00f3 de declarar en el cas de percebre els rendiments del treball previstos en l’article 96.3 de la LIRPF s’eleva a 15.000 euros (amb anterioritat el l\u00edmit era de 14.000 euros).<\/span><\/p>\n

3. Reducci\u00f3 per a empresaris o professionals que determinin el seu rendiment net pel m\u00e8tode d’estimaci\u00f3 directa simplificada<\/strong><\/p>\n

El percentatge de deducci\u00f3 per al conjunt de les provisions dedu\u00efbles i les despeses de dif\u00edcil justificaci\u00f3 per als contribuents que determinin el seu rendiment net pel m\u00e8tode d’estimaci\u00f3 directa simplificada ser\u00e0 durant l’exercici 2023 del 7% (amb anterioritat era del 5%).<\/span><\/p>\n

4. Tipus de gravamen de l’estalvi en l’IRPF<\/strong><\/p>\n

Es modifica l’escala que s’aplica a la part de la base liquidable de l’estalvi per a determinar la quota \u00edntegra. La nova escala aplicable en la base liquidable de l’estalvi \u00e9s la seg\u00fcent: <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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ESCALA BASE ESTALVI 2023<\/strong><\/td>\n<\/tr>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
Base Liquidable<\/em><\/td>\n Quota \u00edntegra<\/em><\/td>\n Resta Base Liquidable<\/em><\/td>\n Tipus aplicable<\/em><\/td>\n <\/td>\n<\/tr>\n
0,00<\/em><\/td>\n 0,00<\/em><\/td>\n 6.000,00<\/em><\/td>\n 19,00%<\/em><\/strong><\/td>\n <\/td>\n<\/tr>\n
6.000,00<\/em><\/td>\n 1.140,00<\/em><\/td>\n 44.000,00<\/em><\/td>\n 21,00%<\/em><\/strong><\/td>\n <\/td>\n<\/tr>\n
50.000,00<\/em><\/td>\n 10.380,00<\/em><\/td>\n 150.000,00<\/em><\/td>\n 23,00%<\/em><\/strong><\/td>\n <\/td>\n<\/tr>\n
200.000,00<\/em><\/td>\n 44.880,00<\/em><\/td>\n 100.000,00<\/em><\/td>\n 27,00%<\/em><\/strong><\/td>\n <\/td>\n<\/tr>\n
300.000,00<\/em><\/td>\n 71.880,00<\/em><\/td>\n En endavant<\/em><\/td>\n 28,00%<\/em><\/strong><\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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RESUM DE LA DOCUMENTACI\u00d3 NECESS\u00c0RIA PER A CONFECCIONAR LA DECLARACI\u00d3 DE LA RENDA<\/strong><\/p>\n

Fotoc\u00f2pia del DNI\/NIE del declarant i del seu c\u00f2njuge, a l’efecte d’acreditar la data de validesa i habilitar el rescat de les dades fiscals de l’any 2023 (Important: si el DNI \u00e9s permanent, \u00e9s necessari identificar correctament la data d’expedici\u00f3). Indicar l’estat civil, i en cas d’estar casat indicar el r\u00e8gim econ\u00f2mic matrimonial – \u00danicament per al cas que sigui nou client del nostre despatx o el seu document d’identitat anterior hagu\u00e9s caducat. <\/p>\n

Fotoc\u00f2pia del DNI\/NIE de tots els fills, ascendents o descendents que convisquin amb vost\u00e8 i estiguin al seu c\u00e0rrec, \u00fanicament per al cas que sigui nou client del nostre despatx. Indicar si algun membre de la seva fam\u00edlia sofreix alguna minusvalidesa i en quin grau. <\/p>\n

Fotoc\u00f2pia Declaraci\u00f3 de la Renda de les Persones F\u00edsiques de l’any anterior, per al cas que s’hagu\u00e9s realitzat i no l’hagu\u00e9ssim realitzat en el nostre despatx.<\/p>\n

Certificat de rendiments del treball personal.<\/span><\/p>\n

Resum bancari de rendiments del Capital Mobiliari: saldos en comptes corrents, Lletres del Tresor, Accions, Deute P\u00fablic, etc.<\/span><\/p>\n

Rebuts de l’IBI corresponents al 2023.<\/span><\/p>\n

En cas de posseir immobles en lloguer, indicar els ingressos i les despeses suportades. Indicar tamb\u00e9 si estan arrendats a algun familiar. <\/span><\/p>\n

Tots els rebuts de pr\u00e9stecs o hipoteques per a la compra d’habitatge, o resum anual subministrat per l’entitat banc\u00e0ria.<\/span><\/p>\n

Justificant d’aportacions i saldo de comptes habitatge.<\/span><\/p>\n

Resum Bancari d’inversions-desinversions de valors mobiliaris.<\/span><\/p>\n

Escriptura de compra de b\u00e9ns immobles tant els de nova adquisici\u00f3 com els que ja tenia (si no tenim const\u00e0ncia en el despatx).<\/span><\/p>\n

Documentaci\u00f3 relativa als guanys o p\u00e8rdues patrimonials obtingudes durant l’exercici: venda d’immobles, accions, FIMS, etc.<\/span><\/p>\n

Documentaci\u00f3 relativa als rendiments d’Activitats Econ\u00f2miques.<\/span><\/p>\n

Aportacions a Plans de Pensions i valor de les quantitats percebudes, si \u00e9s el cas.<\/span><\/p>\n

Certificat de percepcions d’assegurances de vida, jubilaci\u00f3 o malaltia.<\/span><\/p>\n

Certificat de donacions realitzades durant l’exercici 2023.<\/span><\/p>\n

Finalment ha d’indicar-nos si opta per l’assignaci\u00f3 tribut\u00e0ria, i en aquest cas, si la destina a favor de l’Esgl\u00e9sia Cat\u00f2lica, a fins socials o a ambdues.<\/span><\/p>\n

Ha d’indicar-nos tamb\u00e9 el compte corrent que desitgi consignar en la seva declaraci\u00f3.<\/span><\/p>\n

Li agrair\u00edem que aquesta documentaci\u00f3 ens la remet\u00e9s al m\u00e9s aviat possible.<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Benvolgut client, un any m\u00e9s ens dirigim a vost\u00e8 en iniciar-se de nou la Campanya de Renda. Se’ns acosta l’hora de donar compte a Hisenda de les nostres obligacions fiscals sobre l’IMPOST SOBRE LA RENDA DE LES PERSONES F\u00cdSIQUES (IRPF) i IMPOST SOBRE EL PATRIMONI (IP). <\/p>\n","protected":false},"author":1,"featured_media":698,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"\nAutoliquidacions rectificatives | Aced Asesores<\/title>\n<meta name=\"description\" content=\"Tot el que necessites saber sobre les autoliquidacions rectificatives. 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