{"id":17539,"date":"2024-03-14T17:50:46","date_gmt":"2024-03-14T15:50:46","guid":{"rendered":"https:\/\/www.elcol-legi.org\/w\/nota-fiscal-02-2024-novetats-fiscals-2024\/"},"modified":"2024-03-20T19:07:21","modified_gmt":"2024-03-20T17:07:21","slug":"nota-fiscal-02-2024-novetats-fiscals-2024","status":"publish","type":"post","link":"https:\/\/www.elcol-legi.org\/w\/nota-fiscal-02-2024-novetats-fiscals-2024\/","title":{"rendered":"Novetats fiscals per a 2024"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]<strong>Breu an\u00e0lisi de les novetats fiscals que han entrat en vigor l&#8217;1 de gener de 2024.<\/strong>[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1710953955823{margin-bottom: 20px !important;}&#8221;]En la present nota fiscal analitzarem breument les novetats fiscals amb entrada en vigor a partir de l&#8217;1 de gener de 2024, i que poden tenir rellev\u00e0ncia per a la planificaci\u00f3 fiscal dels Col\u00b7legiats, en funci\u00f3 de quin sigui el seu r\u00e8gim de tributaci\u00f3 (IRPF o Impost de societats).<\/p>\n<p><strong>Impost sobre la Renda de les Persones F\u00edsiques (IRPF)<\/strong><br \/>\n<strong>\u00b7 Obligaci\u00f3 universal de presentaci\u00f3 de la declaraci\u00f3 de renda per a aut\u00f2noms<\/strong><br \/>\nTots els aut\u00f2noms, amb independ\u00e8ncia dels rendiments obtinguts, queden obligats a presentar la declaraci\u00f3 de renda. Aix\u00ed mateix, aquesta obligaci\u00f3 ser\u00e0 complerta, exclusivament, per mitjans telem\u00e0tics, sense que sigui possible la presentaci\u00f3 en paper.<br \/>\nAquesta novetat es va incorporar per a l&#8217;exercici 2023, per\u00f2 tindr\u00e0 els seus efectes en la campanya de renda que s&#8217;iniciar\u00e0 pr\u00f2ximament.<\/p>\n<p><strong>Modificacions en l&#8217;aplicaci\u00f3 de deduccions<\/strong><br \/>\nEn primer lloc, s&#8217;ha ampliat a 2024 la deducci\u00f3 en l&#8217;IRPF de les quantitats invertides per obres de rehabilitaci\u00f3 que millorin l&#8217;efici\u00e8ncia energ\u00e8tica en edificis d&#8217;\u00fas residencial.<\/p>\n<p>M\u00e9s informaci\u00f3 nom\u00e9s per a col\u00b7legiats:[\/vc_column_text][vc_btn title=&#8221;Veure la nota&#8221; color=&#8221;primary&#8221; align=&#8221;center&#8221; link=&#8221;url:https%3A%2F%2Fwww.elcol-legi.org%2Fw%2Fes%2Fdownload%2Fnota-ass-fiscal-02-2024-novedades-fiscales-2024%2F|&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_tweetmeme][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_facebook][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_spacing lg_spacing=&#8221;50&#8243; md_spacing=&#8221;50&#8243; sm_spacing=&#8221;50&#8243; xs_spacing=&#8221;50&#8243;][vc_column_text]<\/p>\n<h2>\u00daltimes not\u00edcies<\/h2>\n<p>[\/vc_column_text][stm_news loop=&#8221;size:4|order_by:date|order:DESC|post_type:post|categories:8&#8243; posts_per_row=&#8221;2&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]Breu an\u00e0lisi de les novetats fiscals que han entrat en vigor l&#8217;1 de gener de 2024.[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1710953955823{margin-bottom: 20px !important;}&#8221;]En la present nota fiscal analitzarem breument les novetats fiscals amb entrada en vigor a partir de l&#8217;1 de gener de 2024, i que poden tenir rellev\u00e0ncia per a la<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[160,1868,1940],"class_list":["post-17539","post","type-post","status-publish","format-standard","hentry","category-noticies","tag-mediarionews","tag-mn-2","tag-mn228-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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