{"id":18295,"date":"2021-01-05T07:34:32","date_gmt":"2021-01-05T07:34:32","guid":{"rendered":"http:\/\/fwcpfcf.cluster026.hosting.ovh.net\/novetats-en-materia-fiscal-previstes-en-el-real-decreto-llei-39-2020-de-29-de-desembre\/"},"modified":"2021-01-05T10:55:50","modified_gmt":"2021-01-05T10:55:50","slug":"novetats-en-materia-fiscal-previstes-en-el-real-decreto-llei-39-2020-de-29-de-desembre","status":"publish","type":"post","link":"https:\/\/www.jda.es\/ca\/novetats-en-materia-fiscal-previstes-en-el-real-decreto-llei-39-2020-de-29-de-desembre\/","title":{"rendered":"Novetats en mat\u00e8ria fiscal previstes en el Real Decreto-Llei 39\/2020 de 29 de desembre"},"content":{"rendered":"<p><span style=\"color: #000000;\">Mitjan\u00e7ant el Reial decret llei 39\/2020 de 29 de desembre, B.O.E. del dia 30 de desembre, i entrada en vigor el mateix dia 30 de desembre, s&#8217;introdueixen dues novetats que ressenyem tot seguit.<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">Exempci\u00f3 de l&#8217;ingr\u00e9s m\u00ednim vital ben l&#8217;IRPF<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">Es declara exempt en l&#8217;Impost sobre la Renda de les Persones F\u00edsiques l&#8217;ingr\u00e9s m\u00ednim vital en les mateixes condicions que les altres prestacions p\u00fabliques socials establertes per les comunitats aut\u00f2nomes i altres entitats locals per a atendre a col\u00b7lectius en risc d&#8217;exclusi\u00f3 social.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">Tant l&#8217;ingr\u00e9s m\u00ednim vital com aquestes altres ajudes queden exemptes fins a un import m\u00e0xim anual conjunt de 1,5 vegades l&#8217;indicador p\u00fablic de rendes d&#8217;efectes m\u00faltiples (IPREM).<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #000000;\">Reserva per a Inversions a Can\u00e0ries (RIC)<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">S&#8217;amplien en un any els terminis per efectuar la materialitzaci\u00f3 de la RIC dotada amb beneficis obtinguts en els per\u00edodes impositius iniciats el 2016 i per a les inversions anticipades realitzades en 2017 i considerades com materialitzaci\u00f3 de la mateixa.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mitjan\u00e7ant el Reial decret llei 39\/2020 de 29 de desembre, B.O.E. del dia 30 de desembre, i entrada en vigor el mateix dia 30 de desembre, s&#8217;introdueixen dues novetats que ressenyem tot seguit. Exempci\u00f3 de l&#8217;ingr\u00e9s m\u00ednim vital ben l&#8217;IRPF Es declara exempt en l&#8217;Impost sobre la Renda de les Persones F\u00edsiques l&#8217;ingr\u00e9s m\u00ednim vital<\/p>\n","protected":false},"author":50,"featured_media":18275,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[826],"tags":[],"class_list":["post-18295","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca-2"],"_links":{"self":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/18295","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/users\/50"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/comments?post=18295"}],"version-history":[{"count":0,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/18295\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media\/18275"}],"wp:attachment":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media?parent=18295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/categories?post=18295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/tags?post=18295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}