{"id":4445,"date":"2015-07-21T13:06:14","date_gmt":"2015-07-21T11:06:14","guid":{"rendered":"http:\/\/palomo.net\/?p=4445"},"modified":"2015-07-21T13:06:14","modified_gmt":"2015-07-21T11:06:14","slug":"modificacions-en-les-retencions-a-compte-de-l-i-r-p-f","status":"publish","type":"post","link":"https:\/\/palomo.net\/ca\/modificacions-en-les-retencions-a-compte-de-l-i-r-p-f\/","title":{"rendered":"MODIFICACIONS EN LES RETENCIONS A COMPTE DE L\u2019 I.R.P.F."},"content":{"rendered":"

En el butllet\u00ed Oficial de l\u2019Estat del passat dissabte, dia 11 de Juliol, es va publicar el Real Decret Llei 9\/2015, de 10 de Juliol, de mesures urgents per a reduir la c\u00e0rrega tribut\u00e0ria suportada pels contribuents de l\u2019Impost sobre la Renta de les Persones F\u00edsiques i altres mesures de car\u00e0cter econ\u00f2mic, pel qual s\u2019aproven noves taules de tributaci\u00f3 per a l\u2019exercici 2015, les modificacions del qual m\u00e9s rellevants s\u00f3n les seg\u00fcents:<\/p>\n

Rendes d\u2019activitats professionals:<\/u><\/strong><\/p>\n

Els rendiments satisfets a partir del 12 de Juliol<\/strong> queden sotmesos a un tipus fix de retenci\u00f3 del 15%<\/strong> (7% en l\u2019any d\u2019inici de la activitat i els dos seg\u00fcents), enlloc del 19% (9% en l\u2019any d\u2019inici i els dos seg\u00fcents), amb l\u2019excepci\u00f3 dels casos en que, complint-se uns determinats requisits, es\u00a0 podia aplicar una retenci\u00f3 el 15%<\/p>\n

Arrendament d\u2019immobles<\/u><\/strong><\/p>\n

De la mateixa manera, es redueix la retenci\u00f3 a conte dels rendiments satisfets a partir del 12 de Juliol <\/strong>per aquest concepte, que passa a quedar establerta en el tipus fix del 19,5%<\/strong> (anteriorment el 20%)<\/p>\n

Rendiments de capital mobiliari (interessos i dividends<\/u><\/strong>)<\/strong><\/p>\n

Tamb\u00e9 s\u00f3n objecte de reducci\u00f3, passant a tributar al tipus fix del 19,5% <\/strong>(anteriorment el 20%) per\u00f2, a difer\u00e8ncia dels anteriors conceptes de renda, el nou tipus no s\u2019aplica segons la data del pagament, sin\u00f3 en funci\u00f3 de la data en la que el seu perceptor t\u00e9 el dret a percebre\u2019l, \u00e9s a dir, en funci\u00f3 de la seva exigibilitat.<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Rendiments del treball<\/u><\/strong><\/p>\n

Per als treballadors per compte ali\u00e8 s\u2019estableix una nova taula de retencions aplicable als rendiments satisfets a partir del 12 de Juliol de 2015<\/strong>\u00b8 els tipus impositius dels quals passen a ser els seg\u00fcents:<\/p>\n\n\n\n\n\n\n\n\n
Base retenci\u00f3 (Fins)<\/strong><\/td>\nQuota<\/strong><\/td>\nResta base (Fins)<\/strong><\/td>\nTipus aplicable<\/strong><\/td>\n<\/tr>\n
0,00<\/strong><\/td>\n0,00<\/td>\n12.450,00<\/td>\n19,50%<\/td>\n<\/tr>\n
12.450,00<\/strong><\/td>\n2.427,75<\/td>\n7.750,00<\/td>\n24,50%<\/td>\n<\/tr>\n
20.200,00<\/strong><\/td>\n4.326,50<\/td>\n13.800,00<\/td>\n30,50%<\/td>\n<\/tr>\n
34.000,00<\/strong><\/td>\n8.535,50<\/td>\n26.000,00<\/td>\n38,00%<\/td>\n<\/tr>\n
60.000,00<\/strong><\/td>\n18.415,50<\/td>\nEn endavant<\/td>\n46,00%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Les empreses pagadores regularitzaran <\/strong>el tipus de retenci\u00f3, si procedeix, en els primers rendiments del treball satisfets a partir del dia 12 de Juliol<\/strong>. No obstant aix\u00f2, podran optar<\/strong> per aplicar el nou tipus de retenci\u00f3 a la primera n\u00f2mina que es satisfaci a partir del dia 1 d\u2019Agost. En aquest cas, durant el mes de Juliol s\u2019hauran d\u2019aplicar els mateixos tipus de retenci\u00f3 que es venien aplicant fins al Juny de 2015.<\/p>\n","protected":false},"excerpt":{"rendered":"

En el butllet\u00ed Oficial de l\u2019Estat del passat dissabte, dia 11 de Juliol, es va publicar el Real Decret Llei 9\/2015, de 10 de Juliol, de mesures urgents per a reduir la c\u00e0rrega tribut\u00e0ria suportada pels contribuents de l\u2019Impost sobre la Renta de les Persones F\u00edsiques i altres mesures de car\u00e0cter econ\u00f2mic, pel qual s\u2019aproven […]<\/p>\n","protected":false},"author":4,"featured_media":3860,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[55],"tags":[],"class_list":["post-4445","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-ca"],"yoast_head":"\nMODIFICACIONS EN LES RETENCIONS A COMPTE DE L\u2019 I.R.P.F. - Palomo Consultors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/palomo.net\/ca\/modificacions-en-les-retencions-a-compte-de-l-i-r-p-f\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MODIFICACIONS EN LES RETENCIONS A COMPTE DE L\u2019 I.R.P.F. - 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