{"id":545,"date":"2020-12-31T15:25:13","date_gmt":"2020-12-31T13:25:13","guid":{"rendered":"https:\/\/elcol-legi.org\/w\/llei-pujada-impostos\/"},"modified":"2021-05-10T17:08:13","modified_gmt":"2021-05-10T15:08:13","slug":"llei-pujada-impostos","status":"publish","type":"post","link":"https:\/\/www.elcol-legi.org\/w\/llei-pujada-impostos\/","title":{"rendered":"La Llei que augmenta dos punts l&#8217;impost sobre primes d&#8217;asseguran\u00e7a entra en vigor dem\u00e0"},"content":{"rendered":"<p><em>L&#8217;\u00faltim BOE de 2020 inclou la Llei de Pressupostos Generals de l&#8217;Estat per la qual totes les p\u00f2lisses formalitzades a partir de l&#8217;1 de gener hauran d&#8217;incorporar el nou gravamen del 8%<\/em><\/p>\n<p><em><img decoding=\"async\" class=\"size-full wp-image-2865 lazyload\" style=\"--smush-placeholder-width: 394px; --smush-placeholder-aspect-ratio: 394\/248;display: block; margin-left: auto; margin-right: auto;\" data-src=\"http:\/\/elcol-legi.org\/w\/wp-content\/uploads\/2020\/12\/MN58_F0.jpg\" alt=\"\" width=\"394\" height=\"248\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" \/><\/em><\/p>\n<p>El Bolet\u00edn Oficial del Estado (BOE) publica avui la Llei de Pressupostos Generals de l&#8217;Estat per l&#8217;impost sobre primes d&#8217;asseguran\u00e7a passa del 6% al 8%. El nou gravamen entrar\u00e0 en vigor a partir de dem\u00e0.<\/p>\n<p>Encara que es desconeixia la data exacta d&#8217;entrada en vigor de la nova norma, la not\u00edcia de l&#8217;increment del gravamen era un fet ja sabut. Amb tot, hi ha alguns aspectes que hem volgut aclarir amb els assessors fiscals del Col\u00b7legi, l&#8217;empresa FLM.<\/p>\n<p>Segons els especialistes d&#8217;aquesta assessoria, la norma no afecta a les p\u00f2lisses formalitzades i amb efecte abans del dia 1 de gener de 2021, encara que continu\u00efn en vigor amb posterioritat a aquesta data.<\/p>\n<p>Diversos experts assenyalen a m\u00e9s que hi ha una excepci\u00f3 a aquesta norma, segons la doctrina tribut\u00e0ria existent. En aquest sentit, assessors fiscals es refereixen a les p\u00f2lisses formalitzades amb anterioritat a l&#8217;1 de gener, per\u00f2 el pagament del qual s&#8217;hagi fraccionat. En aquests casos, als venciments posteriors a l&#8217;entrada en vigor de la nova Llei haur\u00e0 d&#8217;aplicar-se el nou tipus impositiu del 8% en lloc del 6%.<\/p>\n<p><a href=\"http:\/\/elcol-legi.org\/w\/wp-content\/uploads\/2020\/12\/LEY-13-96.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">En aquest enlla\u00e7<\/a> es pot accedir a les consultes efectuades a l&#8217;Ag\u00e8ncia Tribut\u00e0ria que es va produir en 1998 quan l&#8217;impost sobre primes d&#8217;asseguran\u00e7a passo del 4% al 6% vigent fins al primer dia de 2021.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><em>L&#8217;\u00faltim BOE de 2020 inclou la Llei de Pressupostos Generals de l&#8217;Estat per la qual totes les p\u00f2lisses formalitzades a partir de l&#8217;1 de gener hauran d&#8217;incorporar el nou gravamen del 8%<\/em><\/p>\n<p><em><img decoding=\"async\" class=\"size-full wp-image-2865 lazyload\" style=\"--smush-placeholder-width: 394px; --smush-placeholder-aspect-ratio: 394\/248;display: block; margin-left: auto; margin-right: auto;\" data-src=\"http:\/\/elcol-legi.org\/w\/wp-content\/uploads\/2020\/12\/MN58_F0.jpg\" alt=\"\" width=\"394\" height=\"248\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" \/><\/em><\/p>\n<p>El Bolet\u00edn Oficial del Estado (BOE) publica avui la Llei de Pressupostos Generals de l&#8217;Estat per l&#8217;impost sobre primes d&#8217;asseguran\u00e7a passa del 6% al 8%. El nou gravamen entrar\u00e0 en vigor a partir de dem\u00e0.<\/p>\n","protected":false},"author":4,"featured_media":2865,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La Llei que augmenta dos punts l&#039;impost sobre primes d&#039;asseguran\u00e7a entra en vigor dem\u00e0 - Col-legi de Mediadors d&#039;Assegurances de Barcelona<\/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.elcol-legi.org\/w\/llei-pujada-impostos\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Llei que augmenta dos punts l&#039;impost sobre primes d&#039;asseguran\u00e7a entra en vigor dem\u00e0 - Col-legi de Mediadors d&#039;Assegurances de Barcelona\" \/>\n<meta property=\"og:description\" content=\"L&#039;\u00faltim BOE de 2020 inclou la Llei de Pressupostos Generals de l&#039;Estat per la qual totes les p\u00f2lisses formalitzades a partir de l&#039;1 de gener hauran d&#039;incorporar el nou gravamen del 8% El Bolet\u00edn Oficial del Estado (BOE) publica avui la Llei de Pressupostos Generals de l&#039;Estat per l&#039;impost sobre primes d&#039;asseguran\u00e7a passa del 6% al 8%. 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