{"id":9318,"date":"2025-03-31T16:58:13","date_gmt":"2025-03-31T14:58:13","guid":{"rendered":"https:\/\/grupsisquella.com\/?p=9318"},"modified":"2025-03-31T17:04:08","modified_gmt":"2025-03-31T15:04:08","slug":"obligacio-de-declarar-en-situacions-especials-deduccions-per-obres-i-vehicles-electrics-en-liprf","status":"publish","type":"post","link":"https:\/\/grupsisquella.com\/ca\/2025\/03\/31\/obligacio-de-declarar-en-situacions-especials-deduccions-per-obres-i-vehicles-electrics-en-liprf\/","title":{"rendered":"Obligaci\u00f3 de declarar en situacions especials, deduccions per obres i vehicles el\u00e8ctrics en l&#8217;IPRF"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">L&#8217;Ag\u00e8ncia Tribut\u00e0ria, conforme als criteris interpretatius de la Direcci\u00f3 General de Tributs (DGT), ha em\u00e8s una nota aclaridora sobre els efectes en l&#8217;impost sobre la renda de les persones f\u00edsiques (IRPF) del&nbsp;<strong>Reial decret llei 9\/2024, de 23 de desembre<\/strong>, que va ser&nbsp;<strong>derogat pel Congr\u00e9s<\/strong>&nbsp;(Resoluci\u00f3 de 22 de gener de 2025, publicada en el BOE el 23\/01\/2025).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si b\u00e9 gran part de l&#8217;atenci\u00f3 p\u00fablica s&#8217;ha centrat en el r\u00e8gim de m\u00f2duls (que tant en l&#8217;IRPF com en l&#8217;IVA continuaran amb els mateixos l\u00edmits que en 2024),&nbsp;<strong>existeixen altres mesures en l&#8217;\u00e0mbit de l&#8217;IRPF<\/strong>&nbsp;que tamb\u00e9 s&#8217;han vist afectades i que resumim a continuaci\u00f3:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Imputaci\u00f3 de rendes immobili\u00e0ries (IRPF 2024)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per a l&#8217;exercici fiscal&nbsp;<strong>2024<\/strong>, es mant\u00e9 el&nbsp;<strong>percentatge de l&#8217;1,1%<\/strong>&nbsp;d&#8217;imputaci\u00f3 de rendes immobili\u00e0ries per a immobles situats en municipis els&nbsp;<strong>valors cadastrals dels quals hagin estat revisats, modificats o determinats mitjan\u00e7ant valoraci\u00f3 col\u00b7lectiva general, i entrats en vigor des de l&#8217;1 de gener de 2012<\/strong>, de conformitat amb la normativa cadastral.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Deduccions aplicables en IRPF 2025 (nom\u00e9s fins al 22 de gener)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Amb car\u00e0cter excepcional, i&nbsp;<strong>nom\u00e9s per a meritacions ocorregudes entre l&#8217;1 i el 22 de gener de 2025, es consideren aplicables les seg\u00fcents mesures<\/strong>&nbsp;contingudes en el RDL 9\/2024:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Ampliaci\u00f3 del llindar del segon pagador<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El l\u00edmit que determina l&#8217;<strong>obligaci\u00f3 de presentar declaraci\u00f3<\/strong>\u00a0per percebre rendiments de treball de m\u00e9s d&#8217;un pagador passa\u00a0<strong>de 1.500 \u20ac a 2.500 \u20ac<\/strong>, per\u00f2\u00a0<strong>nom\u00e9s ser\u00e0 v\u00e0lid si es va produir la meritaci\u00f3 dins d&#8217;aquest curt per\u00edode temporal (1-22 gener 2025)<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Deduccions per obres de millora energ\u00e8tica d&#8217;habitatges<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Es mant\u00e9, durant aquest mateix per\u00edode, l&#8217;ampliaci\u00f3 del\u00a0<strong>termini per a aplicar les deduccions per obres destinades a millorar l&#8217;efici\u00e8ncia energ\u00e8tica<\/strong>\u00a0de l&#8217;habitatge habitual o llogat.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Deducci\u00f3 per adquisici\u00f3 de vehicles el\u00e8ctrics endollables i punts de rec\u00e0rrega<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Igualment, seran dedu\u00efbles les quantitats destinades a la\u00a0<strong>compra de vehicles el\u00e8ctrics o de pila de combustible<\/strong>, aix\u00ed com les inversions en\u00a0<strong>punts de rec\u00e0rrega<\/strong>, si es van fer\u00a0<strong>abans del 23 de gener de 2025<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Atenci\u00f3.&nbsp;<\/strong>Totes aquestes mesures van deixar de tenir efectes a partir del 23 de gener de 2025, a conseq\u00fc\u00e8ncia de la&nbsp;<strong>no convalidaci\u00f3 del RDL 9\/2024<\/strong>&nbsp;pel Congr\u00e9s. La seva aplicaci\u00f3, per tant, queda limitada a meritacions produ\u00efdes entre l&#8217;<strong>1 i el 22 de gener de 2025<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es poden posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que puguin tenir sobre aquesta q\u00fcesti\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria, conforme als criteris interpretatius de la Direcci\u00f3 General de Tributs (DGT), ha em\u00e8s una nota aclaridora sobre els efectes en l&#8217;impost sobre la renda de les persones f\u00edsiques (IRPF) del&nbsp;Reial decret llei 9\/2024, de 23 de desembre, que va ser&nbsp;derogat pel Congr\u00e9s&nbsp;(Resoluci\u00f3 de 22 de gener de 2025, publicada en el BOE el&hellip;<\/p>\n","protected":false},"author":1,"featured_media":9319,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_joinchat":[],"footnotes":""},"categories":[20],"tags":[],"class_list":["post-9318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general-ca-2","category-20","description-off"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"L&#039;Ag\u00e8ncia Tribut\u00e0ria, conforme als criteris interpretatius de la Direcci\u00f3 General de Tributs (DGT), ha em\u00e8s una nota aclaridora sobre els efectes en l&#039;impost sobre la renda de les persones f\u00edsiques (IRPF) del Reial decret llei 9\/2024, de 23 de desembre, que va ser derogat pel Congr\u00e9s (Resoluci\u00f3 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