{"id":141,"date":"2017-03-30T11:22:07","date_gmt":"2017-03-30T11:22:07","guid":{"rendered":"http:\/\/www.rubioassessors.com\/?p=141"},"modified":"2017-03-30T13:43:24","modified_gmt":"2017-03-30T13:43:24","slug":"pressupostos-generalitat-2017","status":"publish","type":"post","link":"https:\/\/www.rubioassessors.com\/?p=141","title":{"rendered":"Pressupostos Generalitat 2017"},"content":{"rendered":"<p>Aquest dijous 30 de mar\u00e7 ha estat publicat al Diari Oficial de la Generalitat de Catalunya els Pressupostos per al 2017 i la llei d&#8217;acompanyament de mesures fiscals.<\/p>\n<p>Els pressupostos de la Generalitat per a l&#8217;exercici per a l&#8217;exercici 2017 preveuen canvis tributaris important a tenir en compte. S\u00f3n canvis que afecten a varis impostos sobre els quals la Generalitat t\u00e9 delgades compet\u00e8ncies normatives, tant impostos directes, com indirectes.<\/p>\n<p>Novetats:<\/p>\n<p>IRPF. A partir del 2017 aquells contribuents que la seva base imposable sigui superior a 30.000 euros i que fins ara per les seves condicions personals aplicaven la deducci\u00f3 auton\u00f2mica del 9% de les quantitats destinades a inversi\u00f3 en habitatge habitual, nom\u00e9s podran aplicar la gen\u00e8rica del 7,5%. Per tant el c\u00f2mput global a deduir-se no ser\u00e0 del 16,5%, sin\u00f3 del 15% de les quantitats destinades a l&#8217;adquisici\u00f3 de l&#8217;habitatge habitual.<\/p>\n<p>&nbsp;<\/p>\n<p>ITP i AJD. Canvis en els tipus impositius<\/p>\n<ul>\n<li>Tipus gravamen de la transmissi\u00f3 d\u2019immobles, i la constituci\u00f3 i cessi\u00f3 de drets reals sobre aquests tributen a la seg\u00fcent escala, enlloc del 10% del 2016:<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"152\">Valor de l\u2019immobleDes de (euros)<\/td>\n<td width=\"104\">Quota \u00edntegra(euros)<\/td>\n<td width=\"100\">Resta valor fins a (euros)<\/td>\n<td width=\"108\">\n<p style=\"text-align: center;\">Tipus aplicable (%)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"152\">0,00<\/td>\n<td width=\"104\">0,00<\/td>\n<td width=\"100\">1.000.000,00<\/td>\n<td width=\"108\">\n<p style=\"text-align: center;\">10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"152\">1.000.000,00<\/td>\n<td width=\"104\">100.000,00<\/td>\n<td width=\"100\">En endavant<\/td>\n<td width=\"108\">\n<p style=\"text-align: center;\">11<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\u00a0En els documents p\u00fablics que s\u2019instrumenti la renuncia a l\u2019exempci\u00f3 de l\u2019IVA el tipus de gravamen passa del 1,8% al 2,5%.<\/li>\n<\/ul>\n<p>Impost sobre Successions i donacions: per a poder gaudir de la bonificaci\u00f3 del 95% del valor de les accions en societats familiar dedicades a l&#8217;arrendament d&#8217;immobles, s&#8217;elimina el requisit de local afecte a l&#8217;activitat. es deixo nom\u00e9s el requisit de persona assalariada a temps complert, adaptant-se aix\u00ed a la normativa estatal que ja va contemplar aquest canvi en la reforma fiscal del 2015.<\/p>\n<p>Altres:<\/p>\n<ul>\n<li>Impost sobre estades tur\u00edstiques: es fa modificaci\u00f3 en els elements que s\u00f3n objecte del tribut incloent els creuers que arriben als ports catalans.<\/li>\n<li>Impost sobre begudes ensucrades envasades: es crea un nou impost que grava les begudes ensucrades i que hauran de fer efectiu els distribu\u00efdors que vulguin comercialitzar aquests productes en\u00a0territori catal\u00e0.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Aquest dijous 30 de mar\u00e7 ha estat publicat al Diari Oficial de la Generalitat de Catalunya els Pressupostos per al 2017 i la llei d&#8217;acompanyament de mesures fiscals. Els pressupostos de la Generalitat per a l&#8217;exercici per a l&#8217;exercici 2017 preveuen canvis tributaris important a tenir en compte. S\u00f3n canvis que afecten a varis impostos [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pressupostos Generalitat 2017 - Rubi\u00f3 Assessors<\/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:\/\/www.rubioassessors.com\/?p=141\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pressupostos Generalitat 2017 - Rubi\u00f3 Assessors\" \/>\n<meta property=\"og:description\" content=\"Aquest dijous 30 de mar\u00e7 ha estat publicat al Diari Oficial de la Generalitat de Catalunya els Pressupostos per al 2017 i la llei d&#8217;acompanyament de mesures fiscals. 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