{"id":297,"date":"2019-09-02T09:08:07","date_gmt":"2019-09-02T09:08:07","guid":{"rendered":"http:\/\/www.rubioassessors.com\/?p=297"},"modified":"2019-09-02T09:15:38","modified_gmt":"2019-09-02T09:15:38","slug":"impost-sobre-actius-no-productius","status":"publish","type":"post","link":"https:\/\/www.rubioassessors.com\/?p=297","title":{"rendered":"Impost sobre actius no productius"},"content":{"rendered":"\n<p>Torna a estar vigent i \u00e9s d&#8217;aplicaci\u00f3 <strong>retroactiva <\/strong>pels exercicis <strong>2017 i 2018<\/strong>. &nbsp;<\/p>\n\n\n\n<p style=\"text-align:left\">El mes de maig de 2017 la Generalitat de Catalunya va establir un nou impost denominat Impost sobre els actius no productius de les persones jur\u00eddiques. Aquest impost t\u00e9 per objecte gravar els <strong>b\u00e9ns no productius <\/strong>que formen part de l\u2019actiu de&nbsp; les persones jur\u00eddiques. Es tracta de gravar aquells elements que formen part de l\u2019actiu de empreses que <strong>no estan afectes a l\u2019activitat <\/strong>el dia <strong>1 de gener <\/strong>de cada any. La llei regula la tinen\u00e7a de b\u00e9ns immobles (situats a Catalunya), vehicles a motor&nbsp; (pot\u00e8ncia igual o superior a dos cents cavalls), embarcacions de lleure, aeronaus, objectes d\u2019art i antiguitats, i joies.&nbsp; L\u2019objecte d\u2019aquest imposts es evitar que aquests elements s\u2019adquireixin per part de societats i aix\u00ed la persona f\u00edsica eludeix l\u2019Impost de Patrimoni.<\/p>\n\n\n\n<p>Es considera que els elements de l\u2019actiu son no productius&nbsp; quan es cedeixen de forma gratu\u00efta o per preus inferior al de mercat, als <strong>socis, administradors o persones vinculades <\/strong>a aquests. I no s\u2019imputa la corresponent retribuci\u00f3 en esp\u00e8cie.<\/p>\n\n\n\n<p>Els tipus impositius s\u00f3n progressius en funci\u00f3 del valor del la suma d\u2019aquests actiu i van del 0,21% al 2,75%.&nbsp; Els impost s\u2019ha de presentar entre els dies <strong>1 i 30 de juny <\/strong>de&nbsp; cada any.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Aplicaci\u00f3 2017, 2018 i 2019<\/h2>\n\n\n\n<p>Aquest impost va entrar en vigor el dia 13 de maig de 2017 i per tant tenia com a primer exercici d\u2019aplicaci\u00f3 el mateix 2017.&nbsp; No obstant, el impost va ser recorregut&nbsp; pel Govern de l\u2019Estat&nbsp; davant el Tribunal Constitucional el qual en sent\u00e8ncia de 28 de febrer de 2018 ha declarat l\u2019impost adequat al marc constitucional vigent. Es per aix\u00f2 que pels exercicis <strong>2017, 2018 i 2019 <\/strong>el impost \u00e9s plenament aplicable i cal fer-lo efectiu per parts d\u2019aquells que hi estiguin obligats. En aquest sentit la Generalitat ha adoptat donar m\u00e9s marge per presentar aquest impost per aquests tres exercicis, els quals es podran liquidar entre el <strong>1 d\u2019octubre i el 30 de novembre de 2019<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<pre class=\"wp-block-verse\"><\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Torna a estar vigent i \u00e9s d&#8217;aplicaci\u00f3 retroactiva pels exercicis 2017 i 2018. &nbsp; El mes de maig de 2017 la Generalitat de Catalunya va establir un nou impost denominat Impost sobre els actius no productius de les persones jur\u00eddiques. Aquest impost t\u00e9 per objecte gravar els b\u00e9ns no productius que formen part de l\u2019actiu [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":299,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Impost sobre actius no productius - 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=297\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impost sobre actius no productius - Rubi\u00f3 Assessors\" \/>\n<meta property=\"og:description\" content=\"Torna a estar vigent i \u00e9s d&#8217;aplicaci\u00f3 retroactiva pels exercicis 2017 i 2018. &nbsp; El mes de maig de 2017 la Generalitat de Catalunya va establir un nou impost denominat Impost sobre els actius no productius de les persones jur\u00eddiques. 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