{"id":34121,"date":"2024-04-24T14:28:14","date_gmt":"2024-04-24T12:28:14","guid":{"rendered":"https:\/\/www.jda.es\/?p=34121"},"modified":"2024-04-24T14:28:15","modified_gmt":"2024-04-24T12:28:15","slug":"reduccio-irpf-assessoria-gestoria-jda-madrid-barcelona-granollers-sabadell","status":"publish","type":"post","link":"https:\/\/www.jda.es\/ca\/reduccio-irpf-assessoria-gestoria-jda-madrid-barcelona-granollers-sabadell\/","title":{"rendered":"Reducci\u00f3 de m\u00f2duls de l&#8217;IRPF i de la reducci\u00f3 general per a activitats agr\u00edcoles i ramaderes afectades per circumst\u00e0ncies excepcionals"},"content":{"rendered":"\n\n\n<div class=\"summary\">\n<p>S&#8217;ha aprovat la reducci\u00f3 dels \u00edndexs de rendiment net i de la reducci\u00f3 general del 10 al 15\u202f%, aplicables en 2023, per les activitats agr\u00edcoles i ramaderes afectades per circumst\u00e0ncies excepcionals.<\/p>\n<\/div>\n<div class=\"content\">\n<p>L&#8217;informem que de cara a la declaraci\u00f3 de l&#8217;IRPF 2023, s&#8217;ha publicat al BOE del dia 19 d&#8217;abril, l&#8217;Ordre HAC\/348\/2024 (amb entrada en vigor el mateix dia 19 d&#8217;abril) per la qual es modifiquen per al per\u00edode impositiu 2023 els \u00edndexs de rendiment net i la reducci\u00f3 general aplicables en el m\u00e8tode d&#8217;estimaci\u00f3 objectiva de l&#8217;IRPF per a les activitats agr\u00edcoles i ramaderes afectades per diverses circumst\u00e0ncies excepcionals.<\/p>\n<p>D&#8217;una banda es\u00a0<strong>redueixen els \u00edndexs de rendiment net aplicables en 2023<\/strong>\u00a0a les activitats agr\u00edcoles i ramaderes desenvolupades en els \u00e0mbits territorials definits en l&#8217;<a class=\"external\" href=\"https:\/\/www.boe.es\/boe\/dias\/2024\/04\/19\/pdfs\/BOE-A-2024-7804.pdf\" target=\"_blank\" rel=\"external noopener\">annex<\/a>\u00a0d&#8217;aquesta Ordre.<\/p>\n<p>D&#8217;altra banda, s&#8217;eleva del\u00a0<strong>10 al 15% la reducci\u00f3 del rendiment net<\/strong>\u00a0calculat pel m\u00e8tode d&#8217;estimaci\u00f3 objectiva d&#8217;IRPF per a totes les activitats agr\u00edcoles, ramaderes i forestals l&#8217;any 2023.<\/p>\n<\/div>\n<p>Consulteu els nostres serveis fiscals, laborals i legals\u00a0<a href=\"https:\/\/www.jda.es\/servicios\/\">aqu\u00ed<\/a>.<\/p>\n<div class=\"wpb_text_column\">\n<div class=\"wpb_text_column\">\n<p>JDA\/SFA<\/p>\n<\/div>\n<\/div>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S&#8217;ha aprovat la reducci\u00f3 dels \u00edndexs de rendiment net i de la reducci\u00f3 general del 10 al 15\u202f%, aplicables en 2023, per les activitats agr\u00edcoles i ramaderes afectades per circumst\u00e0ncies excepcionals. L&#8217;informem que de cara a la declaraci\u00f3 de l&#8217;IRPF 2023, s&#8217;ha publicat al BOE del dia 19 d&#8217;abril, l&#8217;Ordre HAC\/348\/2024 (amb entrada en vigor<\/p>\n","protected":false},"author":50,"featured_media":34103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[827,833,794,785,826],"tags":[],"class_list":["post-34121","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitat","category-economia-ca","category-emprenedors","category-empreses","category-fiscal-ca-2"],"_links":{"self":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/34121","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=34121"}],"version-history":[{"count":0,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/34121\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media\/34103"}],"wp:attachment":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media?parent=34121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/categories?post=34121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/tags?post=34121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}