{"id":17232,"date":"2026-04-06T11:36:58","date_gmt":"2026-04-06T09:36:58","guid":{"rendered":"https:\/\/www.ccoocaixabank.net\/ca\/?p=17232"},"modified":"2026-04-06T14:25:53","modified_gmt":"2026-04-06T12:25:53","slug":"renda-2025","status":"publish","type":"post","link":"https:\/\/www.ccoocaixabank.net\/ca\/ccoo\/renda-2025\/","title":{"rendered":"Renda 2025"},"content":{"rendered":"\n<div class=\"wp-block-group has-base-color has-custom-azul-cxb-background-color has-text-color has-background has-link-color wp-elements-e5732c29c85f62cdd63b235e515e94f8 is-layout-flow wp-container-core-group-is-layout-768176b3 wp-block-group-is-layout-flow\" style=\"border-style:none;border-width:0px;margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20);padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"has-text-align-center has-base-color has-custom-azul-cxb-background-color has-text-color has-background has-link-color has-large-font-size wp-elements-4483b50397893055312706c63f47929f\"><strong><em>Dimecres 8 d&#8217;abril comen\u00e7a un any m\u00e9s la campanya de RENDA , corresponent a l&#8217;exercici 2025, que durar\u00e0 fins al proper 30 de juny de 2026. CCOO t&#8217;informa dels aspectes m\u00e9s rellevants.<\/em><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-234d821f-00f6-4d7c-9db2-672a34ad4788 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Dates clau<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<div style=\"max-width: 100%;margin: 20px auto;font-family: Arial, sans-serif\">\n  <table style=\"width: 100%;border-collapse: collapse;background: #009ad8;color: #ffffff\">\n    <tbody>\n      <tr>\n        <td style=\"width: 30%;padding: 12px;border: 2px solid #ffffff;font-weight: 700;font-size: 15px;text-align: center\">\n          8 d\u2019abril de 2025\n        <\/td>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 600;font-size: 15px;text-align: center\">\n          Inici de la campanya de la Renda 2025: presentaci\u00f3 per Internet\n        <\/td>\n      <\/tr>\n\n      <tr>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 700;font-size: 15px;text-align: center\">\n          29 d\u2019abril de 2025\n        <\/td>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 600;font-size: 15px;text-align: center;line-height: 1.4\">\n          Inici de la sol\u00b7licitud de cita pr\u00e8via telef\u00f2nica.<br><br>\n\n          Atenci\u00f3 personalitzada:<br>\n          <a href=\"tel:915548770\" style=\"color:#ffffff !important;text-decoration:none !important;font-weight:700 !important;\">\n            91 554 87 70\n          <\/a>\n          &nbsp;o&nbsp;\n          <a href=\"tel:901121224\" style=\"color:#ffffff !important;text-decoration:none !important;font-weight:700 !important;\">\n            901 12 12 24\n          <\/a>\n          <br><br>\n\n          Atenci\u00f3 autom\u00e0tica 24 h:<br>\n          <a href=\"tel:915357326\" style=\"color:#ffffff !important;text-decoration:none !important;font-weight:700 !important;\">\n            91 535 73 26\n          <\/a>\n        <\/td>\n      <\/tr>\n\n      <tr>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 700;font-size: 15px;text-align: center\">\n          6 de maig de 2025\n        <\/td>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 600;font-size: 15px;text-align: center\">\n          Inici de l\u2019assist\u00e8ncia telef\u00f2nica (Pla \u201cLe Llamamos\u201d)\n        <\/td>\n      <\/tr>\n\n      <tr>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 700;font-size: 15px;text-align: center\">\n          29 de maig de 2025\n        <\/td>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 600;font-size: 15px;text-align: center\">\n          Inici de la sol\u00b7licitud de cita pr\u00e8via per a atenci\u00f3 presencial\n        <\/td>\n      <\/tr>\n\n      <tr>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 700;font-size: 15px;text-align: center\">\n          1 de juny de 2025\n        <\/td>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 600;font-size: 15px;text-align: center;line-height:1.4\">\n          Inici de l\u2019atenci\u00f3 presencial a les oficines<br><br>\n\n          <a href=\"tel:915530071\" style=\"color:#ffffff !important;text-decoration:none !important;font-weight:700 !important;\">\n            91 553 00 71\n          <\/a>\n          &nbsp;&#8211;&nbsp;\n          <a href=\"tel:901223344\" style=\"color:#ffffff !important;text-decoration:none !important;font-weight:700 !important;\">\n            901 22 33 44\n          <\/a>\n          <br>\n          (de dilluns a divendres de 9 a 19 hores)\n        <\/td>\n      <\/tr>\n\n      <tr>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 700;font-size: 15px;text-align: center\">\n          25 de juny de 2025\n        <\/td>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 600;font-size: 15px;text-align: center\">\n          Fi del termini per domiciliar declaracions a ingressar\n        <\/td>\n      <\/tr>\n\n      <tr>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 700;font-size: 15px;text-align: center\">\n          29 de juny de 2025\n        <\/td>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 600;font-size: 15px;text-align: center\">\n          Fi del termini per sol\u00b7licitar cita pr\u00e8via\n        <\/td>\n      <\/tr>\n\n      <tr>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 700;font-size: 15px;text-align: center\">\n          30 de juny de 2025\n        <\/td>\n        <td style=\"padding: 12px;border: 2px solid #ffffff;font-weight: 700;font-size: 16px;text-align: center\">\n          Fi de la campanya de la Renda 2025\n        <\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-319ce28f-8d93-42eb-9d81-dba0237fedd0 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">He de fer la Declaraci\u00f3 de la Renda?<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Si atenem \u00fanicament al que s\u00f3n ingressos del treball, <strong>no<\/strong> has de fer la declaraci\u00f3 <strong>si<\/strong> els teus <strong>rendiments del treball<\/strong> personal s\u00f3n <strong>iguals o inferiors a 22.000 \u20ac anuals<\/strong>, sempre que provinguin d\u2019<strong>un sol pagador<\/strong>. O quan existeixin <strong>diversos pagadors<\/strong>, <strong>sempre que la suma del segon i posteriors<\/strong>, per ordre de quantia, no superin en el seu conjunt, la quantitat de <strong>1.500 \u20ac<\/strong>.<\/p>\n\n\n\n<p><strong><mark class=\"has-inline-color has-primary-color\">Novetat<\/mark><\/strong>: En els seg\u00fcents casos el l\u00edmit es fixa en <strong>15.876 \u20ac anuals:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Quan els rendiments del treball procedeixin de <strong>m\u00e9s d\u2019un pagador<\/strong> i la <strong>suma<\/strong> de les quantitats percebudes del <strong>segon i restants<\/strong> per ordre de quantia <strong>superin la quantitat de 1.500 \u20ac anuals<\/strong>.<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Quan es percebin <strong>pensions compensat\u00f2ries<\/strong> del c\u00f2njuge o anualitats per aliments no exemptes (es consideraran pensions d\u2019aliments exemptes aquelles reconegudes per sent\u00e8ncia judicial).<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Quan els <strong>rendiments del treball no<\/strong> estiguin <strong>subjectes a retenci\u00f3<\/strong> (per exemple, pensions estrangeres).<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Quan es percebin rendiments \u00edntegres del treball subjectes a tipus fix de retenci\u00f3.<\/li>\n\n\n\n<li>Finalment, els perceptors i beneficiaris\/\u00e0ries de <strong>prestacions d&#8217;atur NO estaran obligats<\/strong> a presentar la <strong>Declaraci\u00f3 de la Renda<\/strong>, tret que superin els ingressos m\u00ednims indicats anteriorment (Reial Decret Llei 16\/2025).<\/li>\n<\/ul>\n\n\n\n<p>Tindran <strong>obligaci\u00f3<\/strong> en tot cas:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Rendes immobili\u00e0ries imputades<\/strong> (per la propietat de certs immobles no arrendats diferents de l&#8217;habitatge habitual), rendiments \u00edntegres de <strong>Lletres del Tresor<\/strong>, <strong>subvencions<\/strong> per a l&#8217;adquisici\u00f3 d&#8217;<strong>habitatges de protecci\u00f3 oficial<\/strong> o de preu taxat i <strong>altres guanys patrimonials<\/strong> derivats d&#8217;<strong>ajudes p\u00fabliques<\/strong>, amb el <strong>l\u00edmit conjunt de 1.000 \u20ac<\/strong> anuals.<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Aquelles persones que hagin obtingut rendiments <strong>superiors als 1.600 \u20ac<\/strong> procedents del <strong>capital mobiliari o de guanys patrimonials<\/strong> subjectes a retenci\u00f3.<\/li>\n\n\n\n<li>Aix\u00ed mateix, estan <strong>obligades a declarar<\/strong> totes les persones titulares de <strong>l&#8217;ingr\u00e9s m\u00ednim vital <\/strong>i totes les persones integrants de la <strong>unitat de conviv\u00e8ncia, <\/strong>compleixin o no els requisits anteriors.<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Totes aquelles persones f\u00edsiques que en qualsevol moment del per\u00edode impositiu haguessin estat d&#8217;alta, com a <strong>treballadors per compte propi o Aut\u00f2noms<\/strong>, independentment dels seus ingressos.<\/li>\n<\/ul>\n\n\n\n<p><strong>No obstant <\/strong>aix\u00f2, tot i no superar els imports anteriors, <strong>hauran de presentar la renda els qui vulguin beneficiar-se de:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Deducci\u00f3 per inversi\u00f3 en habitatge habitual<\/strong> (per a adquisicions realitzades fins al 31\/12\/2012).<\/li>\n\n\n\n<li><strong>Aportacions a patrimonis protegits de les persones amb discapacitat.<\/strong><\/li>\n\n\n\n<li><strong>Deducci\u00f3 per doble imposici\u00f3 internacional.<\/strong><\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Reduccions en la base imposable per aportacions a sistemes de previsi\u00f3 social.<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>No hauran de declarar<\/strong> els qui obtinguin exclusivament rendiments \u00edntegres del treball, del capital (mobiliari i immobiliari \u2013 per arrendament de b\u00e9ns immobles\u2026), d&#8217;activitats econ\u00f2miques (empresaris, professionals\u2026) i guanys patrimonials, subjectes o no a retenci\u00f3, quan la seva suma no excedeixi de 1.000 \u20ac, ni els qui hagin tingut p\u00e8rdues patrimonials inferiors a 500 \u20ac.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-02fba518-11b4-41a4-8a33-c92bd849232c advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Quan l&#8217;he de presentar?<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Termini del <strong>8 d\u2019abril al 30 de juny de 2026<\/strong>, ambd\u00f3s inclosos.<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Fins al 25 de juny si es domicilia el pagament (es carregar\u00e0 en compte el 30 de juny el primer pagament i el 5 de novembre el segon<\/strong>).<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Despr\u00e9s del 30 de juny es pot domiciliar el segon termini, si no has domiciliat el primer.<\/li>\n<\/ul>\n\n\n\n<p>En el cas que la declaraci\u00f3 resulti a ingressar, a m\u00e9s dels mitjans de pagament tradicionals (domiciliaci\u00f3, pagament electr\u00f2nic mitjan\u00e7ant c\u00e0rrec en compte o NRC i document d\u2019ingr\u00e9s en entitat col\u00b7laboradora) <strong>es permet el pagament mitjan\u00e7ant targeta de cr\u00e8dit<\/strong>, en condicions de comer\u00e7 electr\u00f2nic segur, <strong>o mitjan\u00e7ant Bizum<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-0d6c7072-4afe-4c75-97cc-4aa2e5b219b9 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Com puc obtenir les meves dades fiscals?<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">El termini per <strong>accedir a les dades fiscals ser\u00e0 des del 18 de mar\u00e7 al 30 de juny de 2026<\/strong>, aix\u00ed com per sol\u00b7licitar el nou n\u00famero de refer\u00e8ncia.<\/p>\n\n\n\n<p>Es podr\u00e0 <strong>accedir a les Dades Fiscals a trav\u00e9s de la p\u00e0gina web de l\u2019AEAT<\/strong> (<strong><mark class=\"has-inline-color has-custom-azul-cxb-color\">https:\/\/sede.agenciatributaria.gob.es\/<\/mark><\/strong>), mitjan\u00e7ant els seg\u00fcents sistemes d\u2019identificaci\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Certificat Electr\u00f2nic \/ Cl@ve PIN o sistema Cl@ve M\u00f2bil.<\/strong><\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>N\u00famero de refer\u00e8ncia.<\/strong> En aquest cas, l\u2019AEAT te\u2019l facilita a trav\u00e9s de la mateixa p\u00e0gina web i per a aix\u00f2 necessitar\u00e0s:\n<ul class=\"wp-block-list\">\n<li>N\u00famero i Data de caducitat del teu DNI.<\/li>\n\n\n\n<li>Import de la <strong>casella 505<\/strong> de la teva declaraci\u00f3 de la <strong>renda de 2024<\/strong> (Base liquidable general sotmesa a gravamen).<\/li>\n\n\n\n<li>Si no vas presentar declaraci\u00f3 el 2024, necessitar\u00e0s a m\u00e9s els cinc \u00faltims d\u00edgits d&#8217;un compte bancari del qual hagis estat titular a Espanya a 31\/12\/2025.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-4320443d-0416-46ca-9a2c-cd1266fb64d2 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Com puc presentar la meva Declaraci\u00f3 de la Renda?<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">A trav\u00e9s del <strong>portal de l&#8217;Ag\u00e8ncia Tribut\u00e0ria a Internet (<mark class=\"has-inline-color has-custom-azul-cxb-color\">https:\/\/sede.agenciatributaria.gob.es\/<\/mark>), <\/strong>utilitzant algun dels sistemes d&#8217;identificaci\u00f3 vists anteriorment (<strong>Certificat Electr\u00f2nic, Cl@ve PIN, N\u00fam. de Refer\u00e8ncia<\/strong>).\n<ul class=\"wp-block-list\">\n<li>Nou sistema <strong>eIDAS<\/strong>, aquest sistema permet als ciutadans de la Uni\u00f3 Europea identificar-se usant la seva identificaci\u00f3 electr\u00f2nica nacional.<\/li>\n\n\n\n<li>Tractant-se de declaracions conjuntes formulades per ambd\u00f3s c\u00f2mplices, ser\u00e0 a m\u00e9s necessari comunicar el NIF, aix\u00ed com el n\u00famero de refer\u00e8ncia o Cl@ve PIN del c\u00f2njuge.<\/li>\n\n\n\n<li>Per a les declaracions amb resultat a ingressar en les quals no s&#8217;opti per la domiciliaci\u00f3 banc\u00e0ria com a mitj\u00e0 de pagament de l&#8217;import resultant o, en el seu cas, del corresponent al primer termini, es podr\u00e0 obtenir un document amb el qual, una vegada impr\u00e8s, podr\u00e0 efectuar directa i personalment l&#8217;ingr\u00e9s de l&#8217;import resultant de la seva declaraci\u00f3 a les oficines de les entitats col\u00b7laboradores (<strong>model 102<\/strong>).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Tamb\u00e9 es pot presentar a trav\u00e9s dels tel\u00e8fons <strong>91 553 00 71<\/strong> (atenci\u00f3 personalitzada), el <strong>91 535 73 26<\/strong> i <strong>901 12 12 24<\/strong> (autom\u00e0tic 24 hores), <strong>Pla \u201cLe llamamos\u201d<\/strong>; podran sol\u00b7licitar-lo a partir del <strong>6 de maig<\/strong> perqu\u00e8 l&#8217;Ag\u00e8ncia els truqui, tan aviat com sigui possible, per\u00f2 sense possibilitat de triar franja hor\u00e0ria.<\/li>\n\n\n\n<li>A <strong>les oficines de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria<\/strong>, pr\u00e8via sol\u00b7licitud de <strong>cita pr\u00e8via<\/strong>, podent demanar cita a partir del 29 de maig, per acudir f\u00edsicament a l&#8217;Ag\u00e8ncia a partir del 2 de juny. \u00c9s obligatori si s&#8217;utilitza aquesta opci\u00f3, domiciliar el pagament de la declaraci\u00f3, en el cas de resultats a ingressar.<\/li>\n\n\n\n<li>I, finalment, amb enlla\u00e7 des de l&#8217;<strong>app al m\u00f2bil \u201cAgencia Tributaria\u201d<\/strong>, previ registre en aquesta, sempre que no s&#8217;hagi de modificar o incloure alguna dada addicional.<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>No es podr\u00e0 presentar la declaraci\u00f3 de Renda en paper<\/strong> (malgrat la STS 953\/2023, d&#8217;11 de juliol, l&#8217;AEAT no ha habilitat cap altre mecanisme de presentaci\u00f3 de la renda de 2025).<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-1e4dad97-5f55-4526-ba4a-866f27cde71c advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Autoliquidaci\u00f3 Rectificativa<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">El Reial Decret 117\/2024, de 30 de gener, va introduir un nou <strong>article 67 bis<\/strong> al Reglament de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques (RIRPF) que estableix l&#8217;autoliquidaci\u00f3 rectificativa com la via general per modificar una autoliquidaci\u00f3 presentada anteriorment, deixant de banda l&#8217;anterior sistema dual d&#8217;autoliquidaci\u00f3 complement\u00e0ria i sol\u00b7licitud de rectificaci\u00f3 d&#8217;autoliquidacions.<\/p>\n\n\n\n<p>Aix\u00ed, tindrem la <strong>casella 103<\/strong> per indicar que l&#8217;autoliquidaci\u00f3 \u00e9s rectificativa d&#8217;una altra anterior, amb independ\u00e8ncia del sentit de la modificaci\u00f3, indicant el n\u00famero de justificant de la declaraci\u00f3 que es rectifica i el motiu de la rectificaci\u00f3.<\/p>\n\n\n\n<p>Entre aquests motius ens trobem com a novetat la <strong>casella 125<\/strong> per sol\u00b7licitar que l&#8217;autoliquidaci\u00f3 2025 es tingui per no presentada per no estar obligat\/ada a declarar.<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">A m\u00e9s, un any m\u00e9s, es mant\u00e9 l&#8217;opci\u00f3 <strong>VERIFICA (Autocorrecci\u00f3 de declaracions)<\/strong>, havent d&#8217;utilitzar-se certificat electr\u00f2nic o DNI electr\u00f2nic, o b\u00e9 el sistema Cl@vePIN, sistema pel qual les declaracions d&#8217;IRPF 2025 a retornar, que s&#8217;hagin bloquejat per determinades incid\u00e8ncies que suposin una minoraci\u00f3 de la devoluci\u00f3 declarada, es puguin corregir pels contribuents amb la finalitat d&#8217;anticipar el cobrament de la devoluci\u00f3.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-0e1441f1-5156-47b5-8541-e72a34c0cdca advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Rendiments del Treball<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p>En la determinaci\u00f3 de la <strong>quota l\u00edquida<\/strong> de l&#8217;impost s&#8217;introdueix una <strong>nova deducci\u00f3 per obtenci\u00f3 de rendiments del treball<\/strong>, regulada en la disposici\u00f3 addicional seixantena primera de la Llei de l&#8217;IRPF, incorporada per la disposici\u00f3 final tercera de la Llei 5\/2025, de 24 de juliol. El seu objectiu \u00e9s <strong>limitar la pujada de l&#8217;IRPF per als perceptors del salari m\u00ednim interprofessional<\/strong> fixat per al 2025 en 16.576 euros anuals.<\/p>\n\n\n\n<p>Aix\u00ed, amb efectes des de l&#8217;1 de gener de 2025, poden aplicar aquesta deducci\u00f3 els contribuents amb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Rendiments \u00edntegres del treball<\/strong> inferiors a <strong>18.276 euros<\/strong> anuals.<\/li>\n\n\n\n<li><strong>Rendes distintes de les del treball<\/strong>, excloses les exemptes, no superiors a <strong>6.500 euros<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>L&#8217;import de la <strong>deducci\u00f3 m\u00e0xima \u00e9s de 340 euros<\/strong> que es resta de la quota l\u00edquida total, i la seva aplicaci\u00f3 ha exigit la incorporaci\u00f3 de la <strong>nova casella 0414<\/strong>.<\/p>\n\n\n\n<p>Encara que <strong>totes les dades haurien d&#8217;estar ja incorporades a l&#8217;esborrany<\/strong> de la declaraci\u00f3, <strong>per obtenir el certificat de retencions i els certificats de retribuci\u00f3 en esp\u00e8cie haurem de procedir de la seg\u00fcent manera:<\/strong><\/p>\n\n\n\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Personal en actiu: <strong>People Xperience \u21d2 Acc\u00e9s al meu Portal \u21d2 Compensaci\u00f3 \u21d2 Certificat de retencions i ingressos a compte<\/strong>.<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Personal no actiu: <strong>Persones desvinculades, en exced\u00e8ncia, que hagin causat baixa a l&#8217;entitat o que no tinguin acc\u00e9s al portal (Maternitat, IT, etc.)<\/strong> \u2013 A trav\u00e9s de la b\u00fastia de correspond\u00e8ncia de <strong>CaixaBank Now<\/strong>, a la carpeta \u201cTots\u201d &gt; concepte \u201cComunicat Fiscal RRHH CaixaBank\u201d.<\/li>\n<\/ol>\n\n\n\n<p><strong>NOTA<\/strong>: Si durant l&#8217;any 2025 has estat en <strong>situaci\u00f3 d&#8217;IT (baixa m\u00e8dica),<\/strong> tens desglossada la informaci\u00f3 de la retribuci\u00f3 diner\u00e0ria percebuda en concepte de prestaci\u00f3 d&#8217;IT. Per\u00f2 en fer la declaraci\u00f3, has d&#8217;acumular aquesta quantitat a la resta de retribucions diner\u00e0ries que s&#8217;informen en la casella &#8220;Import \u00edntegre satisfet\u201d.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-1a116994-71d9-45be-b6b9-22238c6387e7 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Mobilitat geogr\u00e0fica per nova contractaci\u00f3<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p><strong>La plantilla de recent contractaci\u00f3<\/strong> que, estant inscrits\/es com a aturats\/des a l&#8217;oficina d&#8217;ocupaci\u00f3, van acceptar el lloc de treball a CaixaBank en un municipi diferent al de la seva resid\u00e8ncia habitual, si aquesta acceptaci\u00f3 va exigir el trasllat de la seva resid\u00e8ncia a un altre municipi <strong>podran incrementar en 2.000 \u20ac anuals els gastos dedu\u00efbles<\/strong> en el per\u00edode impositiu en qu\u00e8 es produeixi el canvi de resid\u00e8ncia i en el seg\u00fcent.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-9851122f-ec07-4b4c-ae4d-ce87e15dee9e advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Retribuci\u00f3 Flexible (<mark style=\"background-color:#fbf4f3\" class=\"has-inline-color has-custom-azul-cxb-color\">Compensa+<\/mark>)<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Com b\u00e9 saps, l&#8217;any 2020 es va implantar a CaixaBank un sistema de <strong>Retribuci\u00f3 Flexible<\/strong>, a trav\u00e9s de la plataforma <strong><em><mark style=\"background-color:#ffffff\" class=\"has-inline-color has-custom-azul-cxb-color\">Compensa+<\/mark><\/em><\/strong>, que consisteix en un sistema complementari a la retribuci\u00f3 tradicional que permet a tots els empleats i empleades de l&#8217;Entitat en actiu, independentment de la seva antiguitat o tipus de contracte, destinar volunt\u00e0riament, <strong>fins a un 30% de la seva retribuci\u00f3 diner\u00e0ria<\/strong> a la contractaci\u00f3 de productes o serveis, que tenen un millor tractament fiscal, i que s\u00f3n l&#8217;<strong>asseguran\u00e7a m\u00e8dica, la llar d&#8217;infants, targeta transport, asseguran\u00e7a d&#8217;estalvi a la jubilaci\u00f3, formaci\u00f3, idiomes, r\u00e8nting de vehicles o compra d&#8217;accions<\/strong>. Si ets un dels qui s&#8217;ha acollit a aquesta modalitat, ja <strong>en les teves Dades Fiscals apareix tota la informaci\u00f3<\/strong>, sense que hagis de fer res m\u00e9s.<\/p>\n\n\n\n<p><strong>Recorda: Si t&#8217;aplica en la Renda la desgravaci\u00f3 fiscal per despeses de guarderia prevista en la Llei 35\/2006, de fins a 1000 \u20ac anuals, estaran subjectes a tributaci\u00f3 almenys aquests 1.000 \u20ac, del que hagis contractat en el Pla de Retribuci\u00f3 Flexible.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-7de381ff-5869-4d60-a052-7735041d0d53 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Imputaci\u00f3 fiscal Asseguran\u00e7a M\u00e8dica Adeslas personal<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">No tenen consideraci\u00f3 de retribuci\u00f3 en esp\u00e8cie l&#8217;asseguran\u00e7a de salut que ens abona l&#8217;empresa, sempre que el seu cost no superi els <strong>500 \u20ac anuals<\/strong> (en el nostre cas S\u00cd que se supera). De superar-se aquesta quantitat, l&#8217;exc\u00e9s tributar\u00e0 com a retribuci\u00f3 en esp\u00e8cie dins dels rendiments del treball. En el nostre certificat de retencions figuren com a rendes exemptes al final del mateix, i l&#8217;exc\u00e9s sobre aquests 500 \u20ac, dins de l&#8217;apartat de \u201cRetribucions en Esp\u00e8cie\u201d, el desglossament del qual est\u00e0 detallat a la segona p\u00e0gina del certificat.<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>L\u00edmit ampliat per discapacitat:<\/strong> Si el treballador o algun dels familiars coberts per la p\u00f2lissa t\u00e9 acreditada alguna discapacitat, el l\u00edmit exempt per a aquesta persona s&#8217;amplia a <strong>1.500 euros anuals<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-caff421c-5190-4905-8eec-4d50e31935af advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Les quotes del Sindicat desgraven<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">\u00c9s necessari recordar que <strong>les quotes satisfetes al sindicat<\/strong> s\u00f3n <strong>despesa dedu\u00efble dels rendiments del treball<\/strong>. Perqu\u00e8, efectivament, l&#8217;afiliaci\u00f3 sindical, i especialment a <strong>CCOO<\/strong>, contribueix a millorar les condicions de treball i, tamb\u00e9, els rendiments del treball. Aquest import no est\u00e0 incorporat en l&#8217;esborrany, per la qual cosa <strong>\u00e9s imprescindible afegir-lo manualment<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-5a9ca267-80db-486e-a892-2ec6b90be336 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Exempci\u00f3 de les Retencions per naixement i cura d&#8217;un\/a menor<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Els\/les contribuents que haguessin percebut prestacions per <strong>naixement i cura d&#8217;un\/a menor durant l&#8217;exercici 2025<\/strong>, no han de realitzar cap tr\u00e0mit, ja que, <strong>en les seves Dades Fiscals<\/strong> de 2025, <strong>incorporaran aquestes prestacions com a rendes exemptes<\/strong>.<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">L&#8217;exempci\u00f3 t\u00e9 un l\u00edmit, que \u00e9s l&#8217;import de la prestaci\u00f3 m\u00e0xima que reconeix la Seguretat Social per aquest concepte. Com a dada actualitzada per al teu article, has d&#8217;esmentar que l&#8217;import mensual exempt mai podr\u00e0 superar el 100 per 100 de la base m\u00e0xima de cotitzaci\u00f3 vigent, que <strong>per a l&#8217;any 2025 s&#8217;ha fixat en 4.909,50 euros al mes<\/strong>. Qualsevol quantitat que excedeixi aquest l\u00edmit tributar\u00e0 com a rendiment del treball.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-fc904b98-78fa-4077-b8a9-02d92fb97c73 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Consideraci\u00f3 fiscal de les Dietes i Assignacions per a despeses de viatge<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Des de l&#8217;any 2023, la quantitat exceptuada de gravamen destinada per l&#8217;empresa a compensar les <strong>despeses de locomoci\u00f3<\/strong> de l&#8217;empleat o treballador que es desplaci durant la seva jornada laboral per realitzar el seu treball, sempre que es justifiqui la realitat del despla\u00e7ament, es fixa en <strong>0,26 \u20ac<\/strong> per quil\u00f2metre recorregut, m\u00e9s les despeses justificades de peatge i aparcament.<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Pel que fa a les quantitats satisfetes per l&#8217;empresa als treballadors per cobrir <strong>despeses de manutenci\u00f3<\/strong> tenen com a l\u00edmit els seg\u00fcents imports (si s&#8217;abona una quantitat major, l&#8217;exc\u00e9s est\u00e0 subjecte a retenci\u00f3):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>53,34 \u20ac<\/strong> dieta amb pernoctaci\u00f3 a Espanya.<\/li>\n\n\n\n<li><strong>26,67 \u20ac<\/strong> dieta sense pernoctaci\u00f3 a Espanya.<\/li>\n\n\n\n<li><strong>91,35 \u20ac<\/strong> dieta amb pernoctaci\u00f3 a l&#8217;estranger.<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>48,08 \u20ac<\/strong> dieta sense pernoctaci\u00f3 a l&#8217;estranger.<\/li>\n<\/ul>\n\n\n\n<p><strong>NOTA<\/strong>: Les quantitats que figurin en l&#8217;apartat <strong>\u201cDietes exceptuades de gravamen i rendes exemptes de l&#8217;impost\u201d<\/strong>, que figuren al final del certificat de retencions de CaixaBank, <strong>no s&#8217;han d&#8217;incloure en la declaraci\u00f3<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-3770898a-0417-4685-90f2-6a3eb57b6201 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Les contribucions del Promotor al Pla de Pensions d&#8217;Ocupaci\u00f3 (PC30)<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Les <strong>contribucions efectuades per CaixaBank al Pla de Pensions d&#8217;Ocupaci\u00f3 (PC30)<\/strong>, ja <strong>apareixen en l&#8217;esborrany<\/strong>, i el seu efecte fiscal \u00e9s neutre. Veur\u00e0s que consten com a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Contribucions empresarials a Plans de Pensions i Mutualitats de Previsi\u00f3 Social<\/strong>, dins dels Rendiments del Treball.<\/li>\n\n\n\n<li>I en l&#8217;apartat de Reducci\u00f3 de la base imposable: <strong>Reduccions per Aportacions i Contribucions a Sistemes de Previsi\u00f3 Social<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Per \u00faltim, pel que fa a les <strong>contribucions<\/strong> realitzades pel Promotor a les <strong>P\u00f2lisses d&#8217;Excessos Reglamentaris o d&#8217;Excessos Fiscals<\/strong>, en no repercutir-se a l&#8217;empleat, tamb\u00e9 <strong>s\u00f3n neutres<\/strong>, fiscalment parlant.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-64203d89-e1a6-46ac-ac9d-e2350b62dbc1 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Prestacions derivades de la Disponibilitat anticipada de Drets Consolidats de Plans de Pensions de persones afectades per la DANA<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">La percepci\u00f3 de tals prestacions tindr\u00e0 la consideraci\u00f3 de <strong>rendiments del treball<\/strong> d&#8217;acord amb l&#8217;article 17.2.a) de la Llei de l&#8217;<strong>IRPF<\/strong>.<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Aquesta normativa impacta en la Renda 2025 per a totes aquelles persones que van efectuar el rescat del seu pla de pensions durant els primers mesos de l&#8217;any 2025.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-a7a96d58-d5bd-497c-860a-cec54235ba09 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Rendiments del Capital Mobiliari<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Amb efectes des de l&#8217;1 de gener de 2025, el <strong>tipus marginal m\u00e0xim<\/strong> aplicable en l&#8217;\u00faltim tram de la tarifa de la <strong>base liquidable de l&#8217;estalvi<\/strong>, aquella que excedeix de <strong>300.000 \u20ac<\/strong>, s&#8217;eleva fins al <strong>30%<\/strong>. Aix\u00f2 suposa un augment de dos punts percentuals des del 28% fixat en l&#8217;any anterior.<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tram d&#8217;Estalvi<\/strong><\/td><td><strong>Tipus Impositiu (2025)<\/strong><\/td><\/tr><tr><td>Fins a 6.000 \u20ac<\/td><td>19%<\/td><\/tr><tr><td>De 6.000 \u20ac a 50.000 \u20ac<\/td><td>21%<\/td><\/tr><tr><td>De 50.000 \u20ac a 200.000 \u20ac<\/td><td>23%<\/td><\/tr><tr><td>De 200.000 \u20ac a 300.000 \u20ac<\/td><td>27%<\/td><\/tr><tr><td>M\u00e9s de 300.000 \u20ac<\/td><td><strong>30%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-63486fe6-c51f-44e1-8da9-a9bb0d62a6fb advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Rendiments del Capital Immobiliari<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Per als contractes d&#8217;arrendament <strong>signats abans del 26 de maig de 2023<\/strong>, es mant\u00e9 la reducci\u00f3 que venia sent aplicada del <strong>60 %<\/strong> sobre els ingressos nets obtinguts. Per als contractes signats <strong>a partir de l&#8217;1 de gener de 2024<\/strong>, la reducci\u00f3 varia en funci\u00f3 dels seg\u00fcents criteris:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Si el lloguer s&#8217;ha signat en una <strong>zona tensionada<\/strong> i el propietari <strong>ha redu\u00eft el preu en m\u00e9s d&#8217;un 5 %<\/strong> respecte al preu del contracte anterior, <strong>la reducci\u00f3 a aplicar ser\u00e0 del 90 %<\/strong>.<\/li>\n\n\n\n<li>En el cas d&#8217;habitatges llogats per primera vegada en <strong>zones tensionades<\/strong> a arrendataris d&#8217;entre <strong>18 i 35 anys<\/strong>, o cedits a l&#8217;Administraci\u00f3 P\u00fablica per a <strong>lloguer social<\/strong>, la <strong>reducci\u00f3 ser\u00e0 del 70 %<\/strong>.<\/li>\n\n\n\n<li>En cas que l&#8217;habitatge hagi estat <strong>rehabilitat en els dos anys anteriors<\/strong> a la signatura del contracte, es podr\u00e0 aplicar una <strong>reducci\u00f3 del 60 %<\/strong>.<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">En la <strong>resta de casos<\/strong> la reducci\u00f3 ser\u00e0 del <strong>50 %<\/strong> (per als contractes signats a partir de gener 2024).<\/li>\n<\/ul>\n\n\n\n<p>Addicionalment, existeix una <strong>reducci\u00f3 del 30 per 100<\/strong> (amb una base m\u00e0xima de 300.000 euros anuals) per a aquells rendiments que tinguin un per\u00edode de generaci\u00f3 superior a dos anys o que es qualifiquin com a obtinguts de forma not\u00f2riament irregular en el temps (per exemple, l&#8217;import percebut pel propietari pel trasp\u00e0s d&#8217;un local de negoci).<\/p>\n\n\n\n<p><strong>NOTA:<\/strong> <strong>Si no s&#8217;inclouen en la declaraci\u00f3 inicial els rendiments derivats del lloguer de l&#8217;habitatge, i l&#8217;AEAT ens realitza un proc\u00e9s de comprovaci\u00f3, no podrem despr\u00e9s aplicar aquestes reduccions, a m\u00e9s de la possible sanci\u00f3 per ocultaci\u00f3, que pot oscil\u00b7lar entre el 50 % i el 150 % del no declarat.<\/strong><\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>LLOGUER TUR\u00cdSTIC \u2013 IMPORTANT:<\/strong> Se suprimeix per a l&#8217;exercici 2024 l&#8217;obligaci\u00f3 de presentar el model 179 \u201cDeclaraci\u00f3 informativa anual de la cessi\u00f3 d&#8217;\u00fas d&#8217;habitatges amb fins tur\u00edstics\u201d, que \u00e9s substitu\u00eft per la presentaci\u00f3 del <strong>model 238<\/strong> \u201cDeclaraci\u00f3 informativa per a la comunicaci\u00f3 d&#8217;informaci\u00f3 per part d&#8217;operadors de plataformes\u201d.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-e4723143-4efe-465b-bccf-ec6d5f1cfe12 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Imputaci\u00f3 de Rendes Immobili\u00e0ries<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Finalment, en la declaraci\u00f3 de la renda 2025 no ser\u00e0 d&#8217;aplicaci\u00f3 el <strong>percentatge d&#8217;imputaci\u00f3 de l&#8217;1,1%<\/strong> per a immobles situats en municipis amb valors cadastrals <strong>revisats des del 2012<\/strong>, despr\u00e9s de la no convalidaci\u00f3 del Reial decret llei 16\/2025 ni del Reial decret llei 2\/2026.<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">En conseq\u00fc\u00e8ncia, ser\u00e0 d&#8217;aplicaci\u00f3 sense m\u00e9s la regla establerta en l&#8217;article 85 de la LIRPF per determinar si \u00e9s aplicable el percentatge general del <strong>2%<\/strong> o el redu\u00eft de l&#8217;<strong>1,1%<\/strong> (aquells revisats en el per\u00edode impositiu o en els deu per\u00edodes impositius anteriors).<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-f9ebbe45-5170-42a4-a48c-fda97ce693e8 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Guanys Patrimonials<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Fiscalitat Venda Accions de CBK de 2007 i 2011<\/strong><\/p>\n\n\n\n<p>Aquelles empleats\/ades que van rebre <strong>200 accions gratu\u00eftes (15\/10\/2007)<\/strong>, o les <strong>500 accions gratu\u00eftes (15\/07\/2011)<\/strong>, <strong>ja no estan subjectes a retribuci\u00f3 en esp\u00e8cie<\/strong> en haver passat m\u00e9s de 3 anys sense haver-les venut. Si s&#8217;han venut el 2025, s&#8217;ha de declarar el corresponent guany o p\u00e8rdua patrimonial, col\u00b7locant com a valor d&#8217;adquisici\u00f3 per a les <strong>200 primeres, 5,25 \u20ac<\/strong>, i per a les <strong>500 segones, 4,237 \u20ac<\/strong> (preu al tancament del 15\/07\/2011).<\/p>\n\n\n\n<p><strong>NOTA:<\/strong> Des de l&#8217;1 de gener de <strong>2017<\/strong>, s&#8217;equipara el tractament fiscal derivat de la <strong>transmissi\u00f3 de drets de subscripci\u00f3<\/strong>, tant si es tracta de drets procedents de valors admesos a negociaci\u00f3 com no admesos a negociaci\u00f3, tributant, en tots dos casos, com a <strong>guany patrimonial<\/strong> en l&#8217;exercici en qu\u00e8 es produeixi.<\/p>\n\n\n\n<p><strong>Resta de guanys patrimonials<\/strong><\/p>\n\n\n\n<p>Es mant\u00e9 el desglossament en tres apartats del denominat \u00abGuanys i p\u00e8rdues patrimonials derivades de transmissions d&#8217;altres elements patrimonials\u00bb, que s\u00f3n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Derivades de la <strong>transmissi\u00f3 d&#8217;immobles<\/strong> i drets reals sobre b\u00e9ns immobles.<\/li>\n\n\n\n<li>Transmissi\u00f3 o permuta de monedes virtuals (<strong>Criptomonedes<\/strong>) per particulars.<\/li>\n\n\n\n<li>Hauran de presentar el <strong>nou model 721<\/strong> aquells que a 31 de desembre de l&#8217;any anterior hagin estat titulars, autoritzats o beneficiaris de criptomonedes a l&#8217;estranger per m\u00e9s de 50.000 \u20ac en total.<\/li>\n\n\n\n<li>Car\u00e0cter residual per a \u00abAltres elements patrimonials\u00bb.<\/li>\n<\/ul>\n\n\n\n<p>A m\u00e9s, s&#8217;afegeixen <strong>tres noves caselles<\/strong> dins de l&#8217;apartat \u201cAltres guanys i p\u00e8rdues patrimonials que no deriven de la transmissi\u00f3 d&#8217;elements patrimonials\u201d per consignar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L&#8217; <strong>ajuda<\/strong> corresponent al <strong>Bo Cultural Jove<\/strong>.<\/li>\n\n\n\n<li>Les <strong>ajudes p\u00fabliques al lloguer<\/strong> que es puguin concedir al contribuent, com \u00e9s l&#8217;ajuda al lloguer d&#8217;habitatge corresponent al Bo Lloguer Jove.<\/li>\n\n\n\n<li>L&#8217; <strong>ajuda de 200 \u20ac<\/strong> per a persones f\u00edsiques de baix nivell d&#8217;ingressos i patrimoni.<\/li>\n<\/ul>\n\n\n\n<p><strong>Guanys patrimonials derivats de jocs i premis<\/strong><\/p>\n\n\n\n<p>En l&#8217;apartat de <strong>guanys i p\u00e8rdues patrimonials que no deriven de la transmissi\u00f3 d&#8217;elements patrimonials<\/strong>, s&#8217;introdueix una nova desagregaci\u00f3 amb l&#8217;objectiu de facilitar la determinaci\u00f3 de l&#8217;obligaci\u00f3 de declarar.<\/p>\n\n\n\n<p>En particular, cal distingir l&#8217;import dels guanys patrimonials no subjectes a retenci\u00f3 o ingr\u00e9s a compte; per a aix\u00f2, el model introdueix les <strong>noves caselles<\/strong> seg\u00fcents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Casella 0360<\/strong>: Guanys patrimonials no subjectes a retenci\u00f3 o ingr\u00e9s a compte derivats de jocs, rifes o combinacions aleat\u00f2ries sense finalitats publicit\u00e0ries.<\/li>\n\n\n\n<li><strong>Casella 0361<\/strong>: Guanys patrimonials no subjectes a retenci\u00f3 o ingr\u00e9s a compte derivats de concursos o combinacions aleat\u00f2ries amb finalitats publicit\u00e0ries.<\/li>\n<\/ul>\n\n\n\n<p>Aix\u00ed mateix, dins del llistat d&#8217;altres guanys i p\u00e8rdues patrimonials que no deriven de la transmissi\u00f3 d&#8217;elements patrimonials, s&#8217;ha d&#8217;identificar de forma independent el <strong>Bo Social T\u00e8rmic<\/strong> en la <strong>nova casella 0362<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-8a460d64-b051-48e5-b49c-e1e2ea06a5ba advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Reduccions de la Base Imposable General<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Per a les aportacions i contribucions a sistemes de previsi\u00f3 social (r\u00e8gim general).<\/strong><\/p>\n\n\n\n<p>Pel que fa a les aportacions personals realitzades per un empleat o empleada al seu <strong>Pla de Pensions Individual<\/strong>, apareixen en l&#8217;esborrany, que se sumaran a les contribucions empresarials que hem vist abans, a la casella <strong>Reducci\u00f3 de la base imposable: Reduccions per Aportacions i Contribucions a Sistemes de Previsi\u00f3 Social<\/strong>, minorant el resultat de la declaraci\u00f3.<\/p>\n\n\n\n<p><strong>RECORDA:<\/strong> si sumant les aportacions del promotor, la imputaci\u00f3 de la p\u00f2lissa de riscos, i les aportacions a plans de pensions individuals (si n&#8217;hi hagu\u00e9s), superes el <strong>30 %<\/strong> de la suma dels <strong>rendiments nets del treball i d&#8217;activitats econ\u00f2miques<\/strong> percebuts individualment en l&#8217;exercici, tindr\u00e0s la possibilitat, si se sol\u00b7licita en la declaraci\u00f3, de poder <strong>reduir l&#8217;exc\u00e9s en els cinc exercicis seg\u00fcents<\/strong>..<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong><u>L\u00edmit de deducci\u00f3 fiscal per a l&#8217;aportaci\u00f3 als plans de pensions individuals<\/u><\/strong><\/p>\n\n\n\n<p>Per a l&#8217;any <strong>2025<\/strong>, es mantenen les desgravacions de plans de pensions privats individuals a <strong>1.500 \u20ac<\/strong> com a aportaci\u00f3 m\u00e0xima (o el <strong>30 %<\/strong> dels rendiments nets del treball i activitats econ\u00f2miques, si aquesta quantitat \u00e9s menor), i la quantitat de <strong>8.500 \u20ac<\/strong> com a increment addicional d&#8217;aquest l\u00edmit, no nom\u00e9s mitjan\u00e7ant la realitzaci\u00f3 de contribucions empresarials, sin\u00f3 tamb\u00e9 mitjan\u00e7ant aportacions del treballador al <strong>mateix instrument de previsi\u00f3 social<\/strong>, segons el seg\u00fcent quadre d&#8217;imports anuals de contribuci\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aportacions <strong>\u2264 500 \u20ac<\/strong>: coeficient <strong>2,5<\/strong>.<\/li>\n\n\n\n<li>Aportacions <strong>\u2265 500,01 \u20ac<\/strong> i <strong>\u2264 1.500 \u20ac<\/strong>: seran <strong>1.250 \u20ac<\/strong>, m\u00e9s el resultat de multiplicar per <strong>0,25<\/strong> la difer\u00e8ncia entre la contribuci\u00f3 empresarial i 500 \u20ac.<\/li>\n\n\n\n<li><strong>&gt; 1.500 \u20ac<\/strong>: coeficient <strong>1<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>No obstant aix\u00f2, <strong>s\u2019aplicar\u00e0 el coeficient 1 quan el treballador obtingui en l\u2019exercici rendiments \u00edntegres del treball superiors a 60.000 \u20ac<\/strong> procedents de l\u2019empresa que realitza la contribuci\u00f3. En aquest cas l\u2019aportaci\u00f3 del treballador, dins d\u2019aquest l\u00edmit addicional per a instruments de previsi\u00f3 social empresarial, com a m\u00e0xim pot ser igual a la de la seva empresa ocupadora, \u00e9s a dir, <strong>4.250 \u20ac cadascun<\/strong>.<\/p>\n\n\n\n<p><strong>IMPORTANT:<\/strong> Des del 2 de desembre de 2024, es poden realitzar aportacions volunt\u00e0ries al <strong>nostre Pla de Pensions d\u2019Ocupaci\u00f3 de CaixaBank (PC30)<\/strong>, per part dels seus part\u00edcips, acollint-se a aquest benefici fiscal.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-3e6a3c9b-8fbb-4792-9aa3-02ff720107f1 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Deduccions Generals<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<div class=\"wp-block-advgb-accordions advgb-accordions-a822baa6-61e3-4440-b389-a2543337b3be advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\"><strong>Em puc deduir la hipoteca?<\/strong><\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p>A partir de l&#8217;1 de gener de 2013 nom\u00e9s tindran dret a aplicar la deducci\u00f3 per inversi\u00f3 en habitatge habitual per les quantitats satisfetes en el per\u00edode que es tracti, els\/les seg\u00fcents contribuents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Qui hagu\u00e9s <strong>adquirit el seu habitatge habitual<\/strong> o satisfet quantitats per a la construcci\u00f3 del mateix amb <strong>anterioritat a l&#8217;1 de gener de 2013<\/strong>.<\/li>\n\n\n\n<li>Qui hagu\u00e9s satisfet quantitats amb <strong>anterioritat a l&#8217;1 de gener de 2013<\/strong> per obres de <strong>rehabilitaci\u00f3 o ampliaci\u00f3 de l&#8217;habitatge habitual<\/strong>, sempre que les citades obres estiguin acabades abans de l&#8217;01\/01\/2017.<\/li>\n<\/ul>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">La base de la deducci\u00f3 \u00e9s de <strong>9.040\u20ac anuals.<\/strong><\/p>\n\n\n\n<p>Qui hagu\u00e9s satisfet quantitats per a la realitzaci\u00f3 d&#8217;obres i instal\u00b7lacions d&#8217;<strong>adequaci\u00f3 de l&#8217;habitatge habitual de les persones amb discapacitat<\/strong> amb anterioritat a l&#8217;1 de gener de 2013, sempre que les citades obres o instal\u00b7lacions estiguin acabades abans de l&#8217;1 de gener de 2017.<\/p>\n\n\n\n<p>En tot cas, per poder aplicar el r\u00e8gim transitori de deducci\u00f3 s&#8217;exigeix que els i les contribuents <strong>hagin aplicat la deducci\u00f3<\/strong> per aquest habitatge el 2012 o en anys anteriors, tret que no l&#8217;hagin pogut aplicar encara perqu\u00e8 l&#8217;import invertit en la mateixa no hagi superat l&#8217;import exempt per reinversi\u00f3 o les bases efectives de deducci\u00f3 d&#8217;habitatges a<sup><\/sup>nteriors.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-c7335f37-13fb-4c24-89ef-49f3747d9a4f advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\"><strong>Les Despeses Dedu\u00efbles per Salari en Esp\u00e8cie dels pr\u00e9stecs hipotecaris<\/strong><\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Quan la plantilla de CaixaBank gaudim de pr\u00e9stecs bonificats, aquests generen un salari en esp\u00e8cie i els corresponents ingressos a compte. Aquest salari en esp\u00e8cie consisteix en una major imputaci\u00f3 d&#8217;interessos augmentant, per tant, la base de la deducci\u00f3. Aix\u00ed, per determinar els interessos per capitals aliens invertits en l&#8217;adquisici\u00f3 d&#8217;habitatge, <strong>haurem de sumar la valoraci\u00f3 del salari en esp\u00e8cie als interessos realment pagats pel pr\u00e9stec<\/strong>, a la qual cosa li <strong>sumarem l&#8217;amortitzaci\u00f3 de capital efectuada<\/strong>, aix\u00ed com totes les despeses que es derivin d&#8217;aquest finan\u00e7ament (Consulta a la DGT V1763-10).<\/p>\n\n\n\n<p>En el cas que existeixi <strong>m\u00e9s d&#8217;un titular<\/strong> de l&#8217;habitatge i es realitzin declaracions separades, la retribuci\u00f3 en esp\u00e8cie, com a ingr\u00e9s salarial que \u00e9s, se la imputa el treballador o treballadora que la rep, i la deducci\u00f3, calculada segons els criteris explicats, i per al cas de ganancials o proindiv\u00eds al 50 %, s&#8217;imputa a cadascun dels titulars de l&#8217;habitatge per meitats (Consulta a la DGT 1474-03).<\/p>\n\n\n\n<p>Les <strong>primes d&#8217;assegurances<\/strong> de vida (SEVIAM) o d&#8217;incendis vinculades al finan\u00e7ament ali\u00e8 de l&#8217;habitatge habitual s\u00f3n tamb\u00e9 dedu\u00efbles en considerar-se una despesa derivada d&#8217;aquest finan\u00e7ament (Consulta a la DGT V2082-11).<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>NOTA:<\/strong> El detall de la valoraci\u00f3 en esp\u00e8cie dels pr\u00e9stecs per a l&#8217;adquisici\u00f3 d&#8217;habitatge habitual figura a la <strong>segona p\u00e0gina del certificat de retencions<\/strong> i ingressos a compte de CaixaBank.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-5ac46cd5-b429-4e0d-bd65-18b037c77a13 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\"><strong>Estic de lloguer,  m&#8217;ho puc deduir?<\/strong><\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Aquesta deducci\u00f3 estatal s&#8217;ha suprimit per als contractes d&#8217;arrendament a partir de l&#8217;1 de gener del 2015.<\/strong><\/p>\n\n\n\n<p>Es mant\u00e9 en R\u00e8gim Transitori per a contribuents que hagin subscrit un contracte d&#8217;arrendament anterior a l&#8217;1 de gener del 2015, i <strong>sempre que la base imposable sigui inferior a 24.107,20 \u20ac anuals.<\/strong> La base m\u00e0xima sobre la qual s&#8217;aplica aquesta deducci\u00f3 \u00e9s de:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">9.040 \u20ac anuals, quan la base imposable \u2264 17.707,20 \u20ac anuals.<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">9.040 \u20ac &#8211; [1,4125 x (BI &#8211; 17.707,20)], quan la BI estigui compresa entre 17.707,20 \u20ac i 24.107,20 \u20ac.<\/li>\n<\/ul>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">S&#8217;han de <strong>revisar les possibles deduccions establertes per cada comunitat aut\u00f2noma<\/strong> per al lloguer d&#8217;habitatge habitual, perqu\u00e8 poden haver-hi l\u00edmits diferents.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-f26bc6f5-1c41-4283-935a-3500dd48d09b advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\"><strong>Deducci\u00f3 per Adquisici\u00f3 de vehicles el\u00e8ctrics &#8220;endollables&#8221; i de &#8220;pila de combustible&#8221;, i instal\u00b7laci\u00f3 de punts de rec\u00e0rrega.<\/strong><\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Noves <strong>deduccions temporals<\/strong> en la quota \u00edntegra estatal, que seran aplicables fins al 31 de desembre de 2025:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Deducci\u00f3 per l&#8217;adquisici\u00f3 de vehicles el\u00e8ctrics \u00abendollables\u00bb i de pila de combustible nous:<\/strong> (15 % del preu sobre una base m\u00e0xima de <strong>20.000 \u20ac<\/strong>).<\/li>\n\n\n\n<li><strong>Deducci\u00f3 per a la instal\u00b7laci\u00f3 de punts de rec\u00e0rrega de bateries per a aquests vehicles el\u00e8ctrics:<\/strong> (15 % del cost d&#8217;instal\u00b7laci\u00f3 del punt de c\u00e0rrega, sobre una base m\u00e0xima de <strong>4.000 \u20ac<\/strong>).<\/li>\n<\/ul>\n\n\n\n<p>En termes generals, la deducci\u00f3 resultar\u00e0 aplicable si el vehicle ha estat <strong>adquirit<\/strong> entre el 30 de juny de 2023 i el 31 de desembre de 2025. En el cas d&#8217;una compra a terminis, la deducci\u00f3 s&#8217;aplicar\u00e0 <strong>si s&#8217;abona el 25 % del valor<\/strong> en aquest per\u00edode de temps. Pel que fa al punt de c\u00e0rrega, es deduir\u00e0 en el <strong>mateix per\u00edode en qu\u00e8 finalitzi la seva instal\u00b7laci\u00f3<\/strong>, sempre que sigui abans que acabi el 2025.<\/p>\n\n\n\n<p>Aquest benefici \u00e9s compatible amb les ajudes del pla <strong>MOVES<\/strong>.<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>NOTA:<\/strong> L&#8217;import d&#8217;aquestes deduccions, igual que la deducci\u00f3 per obres de millora de l&#8217;efici\u00e8ncia energ\u00e8tica d&#8217;habitatges, recau exclusivament sobre la <strong>quota \u00edntegra estatal<\/strong>.<strong>la deducci\u00f3 per obres de millora de l&#8217;efici\u00e8ncia energ\u00e8tica d&#8217;habitatges, recau exclusivament sobre la quota \u00edntegra estatal.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-0b990add-9901-40f7-a91b-82802ae32cbb advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\"><strong>Deducci\u00f3 per Efici\u00e8ncia Energ\u00e8tica (DA 50\u00aa LIRPF)<\/strong><\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Es mantenen fins al 31 de desembre de 2025 les <strong>deduccions per obres per millorar l&#8217;efici\u00e8ncia energ\u00e8tica<\/strong> dels habitatges.<\/p>\n\n\n\n<p>\u00c9s necessari que quedi acreditat mitjan\u00e7ant el <strong>certificat d&#8217;efici\u00e8ncia energ\u00e8tica<\/strong> de l&#8217;habitatge expedit per un t\u00e8cnic competent, abans de l&#8217;inici de les obres (a aquests efectes ser\u00e0 v\u00e0lid l&#8217;em\u00e8s com a m\u00e0xim en els 2 anys anteriors a l&#8217;inici), i un altre al final de les mateixes.<\/p>\n\n\n\n<p>Hi ha tres tipus de deduccions:<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Base m\u00e0xima:<\/strong> 5.000 \u20ac anuals per habitatge. Vigent fins al 31 de desembre de 2027.<\/p>\n\n\n\n<p><strong>1r.- Deducci\u00f3 d&#8217;un 20 % per obres per a la reducci\u00f3 de la demanda de calefacci\u00f3 i refrigeraci\u00f3:<\/strong><\/p>\n\n\n\n<p>En habitatges que hagin redu\u00eft en, almenys, un <strong>7 %<\/strong> la suma dels indicadors de demanda de calefacci\u00f3 i refrigeraci\u00f3.<\/p>\n\n\n\n<p>Les obres es poden realitzar en el teu habitatge habitual o en qualsevol altre de la teva titularitat que tinguis arrendat com a habitatge o en expectativa de lloguer (si es lloga abans del 31 de desembre de 2026).<\/p>\n\n\n\n<p><strong>Exclusions:<\/strong> No s&#8217;aplica a la part de l&#8217;obra en places de garatge, trasters, jardins, piscines o zones d&#8217;activitat econ\u00f2mica.<\/p>\n\n\n\n<p><strong>Base m\u00e0xima:<\/strong> 5.000 \u20ac. Vigent fins al 31 de desembre de 2026.<\/p>\n\n\n\n<p><strong>2n.- Deducci\u00f3 d&#8217;un 40 % per obres per a la millora en el consum d&#8217;energia prim\u00e0ria no renovable:<\/strong><\/p>\n\n\n\n<p>Per a obres que redueixin el consum d&#8217;energia un m\u00ednim del <strong>30 %<\/strong> o permetin millorar la qualificaci\u00f3 energ\u00e8tica a <strong>A o B<\/strong>.<\/p>\n\n\n\n<p><strong>Base m\u00e0xima:<\/strong> 7.500 \u20ac. Vigent fins al 31 de desembre de 2025.<\/p>\n\n\n\n<p><strong>3r.- Deducci\u00f3 d&#8217;un 60 % per obres de rehabilitaci\u00f3 energ\u00e8tica en edificis:<\/strong><\/p>\n\n\n\n<p>Realitzades en edificis d&#8217;habitatges d&#8217;\u00fas residencial, aix\u00ed com en els seus trasters i places de garatge.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-412f4f5e-977c-42ae-8c95-4e31c57f2bbd advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\"><strong>Deduccions per Donatius i altres aportacions<\/strong><\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>80 % fins a 250 \u20ac<\/strong> de base de la deducci\u00f3.<\/li>\n<\/ul>\n\n\n\n<p>A partir de 250 \u20ac de la base de la deducci\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">40 %.<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">45 % per recurr\u00e8ncia de donacions a una mateixa entitat (3 anys).<\/li>\n<\/ul>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Pera a la resta de fundacions i associacions no incloses en la Llei 49\/2002, la deducci\u00f3 ser\u00e0 10 %.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-e5bd8c06-995a-4784-9f0d-88fc5decb7de advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\"><strong>Deducci\u00f3 per <strong>resid\u00e8ncia habitual i efectiva a l&#8217;illa de La Palma<\/strong> durant l&#8217;exercici 2025.<\/strong><\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Traducci\u00f3n al catal\u00e1n<\/p>\n\n\n\n<p>Gem personalizado<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Traducci\u00f3n al catal\u00e1n ha dicho<\/h2>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">L&#8217;article 67 de la Llei de pressupostos generals de l&#8217;Estat per al 2023 afegeix una disposici\u00f3 addicional cinquanta-setena a la Llei de l&#8217;IRPF per permetre que, exclusivament en els per\u00edodes impositius 2022 i 2023, ampliada al 2025 pel <strong>Reial decret llei 13\/2025<\/strong>, de 25 de novembre, els contribuents amb <strong>resid\u00e8ncia habitual i efectiva a l&#8217;illa de La Palma<\/strong> puguin aplicar la deducci\u00f3 prevista per als residents a <strong>Ceuta i Melilla<\/strong> (article 68.4.1r LIRPF).<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-081b394a-988a-4ca4-a1a8-74663e9575a0 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\"><strong>Deducci\u00f3 a fam\u00edlies residents en territori comunitari<\/strong><\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p>Podran aplicar-se aquesta deducci\u00f3 en la quota els\/les contribuents els restants membres de la unitat familiar dels quals tinguin la seva resid\u00e8ncia fixada en un dels pa\u00efsos membres de la UE, o en els pa\u00efsos membres de l&#8217;Espai Econ\u00f2mic Europeu, fet que els impedeix presentar declaraci\u00f3 conjunta, equiparant aix\u00ed la quota a pagar al cas que tots haguessin estat residents fiscals a Espanya.<\/p>\n\n\n\n<p>No ser\u00e0 d&#8217;aplicaci\u00f3 aquesta deducci\u00f3 quan algun dels membres de la unitat familiar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hagu\u00e9s optat per tributar en el r\u00e8gim especial aplicable a treballadores\/ors despla\u00e7ades\/ats a territori espanyol (article 93 de la LIRPF).<\/li>\n\n\n\n<li>Hagu\u00e9s optat per tributar en el r\u00e8gim previst per a contribuents residents en altres Estats de la UE.<\/li>\n\n\n\n<li>No disposi de NIF.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-3c7ec273-eb13-4fc5-915a-c9920e5bbeb5 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Deduccions Auton\u00f2miques<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Cada Comunitat Aut\u00f2noma estableix les seves pr\u00f2pies deduccions de l&#8217;IRPF, per la qual cosa has de consultar-les per saber si hi tens dret. Per a la teva comoditat, <strong>et deixem un enlla\u00e7:<\/strong><\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/manuales-videos-folletos\/manuales-practicos\/irpf-2024\/c17-deducciones-autonomicas-cuota.html\"><mark class=\"has-inline-color has-custom-azul-cxb-color\"><\/mark><\/a><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/Ayuda\/25Manual\/100\/deducciones-autonomicas.html\">Manual de deducciones auton\u00f3micas 2025<\/a><\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-19d44b43-6927-41f0-b15c-a7daeec307bc advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Deduccions Familiars<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<div class=\"wp-block-advgb-accordions advgb-accordions-a611adab-8e97-4612-848c-040de4024884 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\"><strong>Deducci\u00f3 per maternitat<\/strong><\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p>Amb efectes des de l&#8217;1 de gener de 2023, es modifiquen els <strong>requisits per poder aplicar la deducci\u00f3 per maternitat<\/strong>:<sup><\/sup><sup><\/sup><\/p>\n\n\n\n<p id=\"p-rc_32b0248ee02f1053-32\">Les dones amb <strong>fills menors de tres anys<\/strong> amb dret a l&#8217;aplicaci\u00f3 del m\u00ednim per descendents poden <strong>minorar la quota diferencial fin<sup><\/sup>s a 1.200 <sup><\/sup>\u20ac anuals<\/strong> per cada fill menor de tres anys fins que el menor arribi als tres anys d&#8217;edat, sempre que <strong>compleixin algun dels seg\u00fcents requisits<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En el moment del naixement del menor percebin <strong>prestacions contributives o assistencials<\/strong> del sistema de protecci\u00f3 de desocupaci\u00f3.<\/li>\n\n\n\n<li>En el moment del naixement estiguin donades d&#8217;alta en el <strong>r\u00e8gim corresponent de la Seguretat Social o mutualitat<\/strong>.<\/li>\n\n\n\n<li>En qualsevol moment posterior al naixement del menor estiguin donades d&#8217;alta en el r\u00e8gim corresponent de la Seguretat Social o mutualitat amb un <strong>per\u00edode m\u00ednim de 30 dies cotitzats<\/strong>, tenint-se en compte tamb\u00e9 els dies cotitzats previs al naixement.<\/li>\n<\/ul>\n\n\n\n<p>Aquesta deducci\u00f3 es calcular\u00e0 de forma proporcional al nombre de mesos del per\u00edode impositiu posteriors al moment en qu\u00e8 es compleixin els requisits.<\/p>\n\n\n\n<p>Quan es tingui dret a la deducci\u00f3 per haver-se donat d&#8217;alta a la Seguretat Social o mutualitat amb posterioritat al naixement del menor, la deducci\u00f3 corresponent al mes en qu\u00e8 es compleixi el per\u00edode de cotitzaci\u00f3 de 30 dies <strong>s&#8217;incrementar\u00e0 en 150 \u20ac anuals<\/strong>.<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Se suprimeix, per tant, per a aquesta deducci\u00f3 el l\u00edmit de les cotitzacions i quotes totals a la Seguretat Social i Mutualitats meritades en cada per\u00edode impositiu amb posterioritat al naixement o adopci\u00f3 que establia la normativa anterior.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-c3e8daa2-2ac7-4740-9bc6-65a6bfcd806b advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Despeses de Guarderia<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">L&#8217;import de la deducci\u00f3 per maternitat <strong>es podr\u00e0 incrementar fins a 1.000 \u20ac addicionals<\/strong> quan el contribuent que hi tingui dret hagi satisfet, en el per\u00edode impositiu, <strong>despeses de cust\u00f2dia del fill menor de tres anys en llars d&#8217;infants o centres d&#8217;educaci\u00f3 infantil autoritzats<\/strong>. No obstant aix\u00f2, en l&#8217;exercici en qu\u00e8 el fill o filla compleixi tres anys, aquest increment pot aplicar-se respecte de les despeses incorregudes amb posterioritat al compliment d&#8217;aquesta edat fins al mes anterior en qu\u00e8 pugui comen\u00e7ar el segon cicle d&#8217;educaci\u00f3 infantil.<\/p>\n\n\n\n<p>Per ser considerades despeses de cust\u00f2dia dedu\u00efbles, han de complir els seg\u00fcents requisits:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ser satisfetes a llars d&#8217;infants i centres d&#8217;educaci\u00f3 infantil autoritzats (figuren a les teves dades fiscals).<\/li>\n\n\n\n<li>Que s&#8217;abonin en concepte d&#8217;inscripci\u00f3 i matr\u00edcula, l&#8217;assist\u00e8ncia (en horari general i ampliat) i l&#8217;alimentaci\u00f3, sempre que s&#8217;hagin produ\u00eft per mesos complets.<\/li>\n\n\n\n<li>Que no tinguin la consideraci\u00f3 de rendiments del treball exempts (article 42.3.b i d de la LIRPF).<\/li>\n\n\n\n<li>L&#8217;import total de la despesa efectiva no subvencionada satisfeta en cada per\u00edode impositiu a la llar d&#8217;infants o centre educatiu en relaci\u00f3 amb aquest fill o filla.<\/li>\n<\/ul>\n\n\n\n<p>\u00c9s important destacar que, <strong>arran de la Sent\u00e8ncia del Tribunal Suprem<\/strong> de 8 de gener de 2024, <strong>podran aplicar aquest increment<\/strong> no nom\u00e9s les mares que portin els seus fills a un centre d&#8217;educaci\u00f3 infantil autoritzat per l&#8217;Administraci\u00f3 educativa de la Comunitat Aut\u00f2noma, sin\u00f3 tamb\u00e9 <strong>les mares que els portin a llars d&#8217;infants que comptin amb l&#8217;autoritzaci\u00f3 de l&#8217;ajuntament<\/strong> que resulti precisa per a l&#8217;obertura i funcionament de l&#8217;activitat de cust\u00f2dia de menores en llars d&#8217;infants, segons les disposicions normatives aplicables a aquest tipus de centres.<\/p>\n\n\n\n<p><strong>Novetat 2025 a destacar (Model 233):<\/strong> el Reial decret 253\/2025 obliga expressament tots els \u00abcentres d&#8217;educaci\u00f3 infantil autoritzats\u00bb a presentar a Hisenda la declaraci\u00f3 informativa anual sobre aquestes despeses (el model 233).<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Recorda, a m\u00e9s, que, en el cas de no haver sol\u00b7licitat el cobrament de la deducci\u00f3 de maternitat de manera anticipada, haur\u00e0s d&#8217;aplicar-te aquesta reducci\u00f3 a la renda.<strong>e la deducci\u00f3 de maternitat establerta de manera anticipada, haur\u00e0s d&#8217;aplicar-te aquesta reducci\u00f3 en la renda.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-21972b23-ea2e-4e37-a8fc-8e91b64c49dd advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Deducci\u00f3 per fam\u00edlia nombrosa i familiars amb discapacitat<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Des de l&#8217;exercici 2015, existeixen noves deduccions de l&#8217;IRPF per a <strong>fam\u00edlies nombroses i\/o persones amb discapacitat<\/strong> a c\u00e0rrec. Tot i que es pot sol\u00b7licitar l&#8217;abonament anticipat (model 143), cal tenir-ho present a l&#8217;hora de confeccionar la declaraci\u00f3 per aplicar correctament la reducci\u00f3 de la quota diferencial (<strong>1.200 \u20ac \/ 2.400 \u20ac<\/strong>).<\/p>\n\n\n\n<p>Amb efectes del 5 de juliol de 2018, s&#8217;incrementa l&#8217;import de la deducci\u00f3 prevista en la lletra c) del n\u00famero 1 de l&#8217;article 81 bis de la LIRPF fins a <strong>600 \u20ac anuals per cada descendent<\/strong> que excedeixi del nombre m\u00ednim exigit perqu\u00e8 aquesta fam\u00edlia hagi adquirit la condici\u00f3 de fam\u00edlia nombrosa de categoria general o especial, segons correspongui.<\/p>\n\n\n\n<p>Aix\u00ed mateix, des del 5 de juliol de 2018 s&#8217;inclouen <strong>c\u00f2njuges, no separats legalment, amb discapacitat<\/strong>, sempre que no tinguin rendes anuals (excloses les exemptes) que superin els <strong>8.000 \u20ac\/any<\/strong> (i sempre que no siguin descendents o ascendents amb discapacitat amb dret a l&#8217;aplicaci\u00f3 del m\u00ednim) fins a <strong>1.200 \u20ac\/any<\/strong>.<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Els descendents o ascendents que es relacionin per aplicar les deduccions per fam\u00edlia nombrosa o per persones amb discapacitat a c\u00e0rrec <strong>hauran de disposar de N\u00famero d&#8217;Identificaci\u00f3 Fiscal (NIF)<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-a9874d6f-eaa9-454c-b6fe-5d641d035007 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">La AEAT no confecciona la Renda:<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Rendes del treball superiors a 65.000 \u20ac i del capital mobiliari superiors a 15.000 \u20ac.<\/strong><\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Arrendament d&#8217;immobles<\/strong> (m\u00e9s de 2 immobles i\/o contractes de lloguer) i <strong>lloguers tur\u00edstics<\/strong> amb plataforma.<\/li>\n\n\n\n<li><strong>Activitats professionals<\/strong> o empresarials en <strong>estimaci\u00f3 directa<\/strong>.<\/li>\n\n\n\n<li><strong>Transmissi\u00f3<\/strong> de <strong>m\u00e9s de 2 immobles<\/strong>.<\/li>\n\n\n\n<li><strong>Transmissi\u00f3<\/strong> d&#8217;<strong>accions<\/strong> de <strong>m\u00e9s de 2 emissors<\/strong> (l\u00edmit conjunt).<\/li>\n\n\n\n<li><strong>Transmissi\u00f3 de b\u00e9ns<\/strong> que s&#8217;hagin <strong>adquirit per her\u00e8ncia<\/strong> o <strong>donaci\u00f3<\/strong>.<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">No es confeccionen <strong>declaracions d&#8217;exercicis anteriors<\/strong>.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-accordions advgb-accordions-bfd34e39-1b85-4c70-bf6d-d06837edba42 advgb-accordion-wrapper\" data-collapsed=\"true\">\n<div class=\"wp-block-advgb-accordion-item advgb-accordion-item\" style=\"margin-bottom:15px\"><div class=\"advgb-accordion-header\" style=\"background-color:#009ad8;color:#ffffff;border-style:solid;border-width:1px;border-radius:2px\"><span class=\"advgb-accordion-header-icon accordion-state\"><svg class=\"advgb-icon-closed\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13h-4v4h-2v-4H7v-2h4V7h2v4h4V13z\"><\/path><\/svg><svg class=\"advgb-icon-opened\" fill=\"#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"none\" d=\"M0,0h24v24H0V0z\"><\/path><path d=\"M12,2C6.48,2,2,6.48,2,12s4.48,10,10,10s10-4.48,10-10S17.52,2,12,2z M17,13H7v-2h10V13z\"><\/path><\/svg><\/span><h4 class=\"advgb-accordion-header-title\" style=\"color:inherit\">Ajuda  IRPF 2025<\/h4><\/div><div class=\"advgb-accordion-body\" style=\"border-style:solid !important;border-width:1px !important;border-color:undefined !important;border-top:none !important;border-radius:2px !important\">\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">Finalment, <strong>recorda que a la p\u00e0gina web de l&#8217;AEAT<\/strong> (<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/Renta.html\">https:\/\/sede.agenciatributaria.gob.es\/Sede\/Renta.html<\/a>)&nbsp;<strong>tens totes les consideracions oportunes per a aquesta <em>Campanya de la Renda 2025.<\/em><\/strong><\/p>\n\n\n\n<p>I per resoldre altres dubtes, et deixem <strong>l&#8217;enlla\u00e7 al Manual de la Renda 2025,<\/strong> em\u00e8s per l&#8217;Ag\u00e8ncia Tribut\u00e0ria:<\/p>\n\n\n\n<p>(<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/Ayuda\/25Manual\/100.html\">https:\/\/sede.agenciatributaria.gob.es\/Sede\/Ayuda\/25Manual\/100.html<\/a>).<\/p>\n\n\n\n<p>Finalment, tamb\u00e9 disposes del <strong>Servei Telef\u00f2nic d&#8217;Informaci\u00f3 Tribut\u00e0ria<\/strong> b\u00e0sica per a dubtes:<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Tel\u00e8fon: 91 554 87 70&nbsp;<\/strong> (accessible tamb\u00e9 a trav\u00e9s del 91 535 73 26 autom\u00e0tic 24h).<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-border-color has-primary-border-color has-global-padding is-layout-constrained wp-container-core-group-is-layout-70d3dfd8 wp-block-group-is-layout-constrained\" style=\"border-width:5px;margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20);padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<p class=\"has-text-align-center has-large-font-size\"><strong><em>Qualsevol dubte consulta amb el teu delegat\/ada de refer\u00e8ncia<\/em><\/strong>.<\/p>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"120\" src=\"https:\/\/www.ccoocaixabank.net\/ca\/wp-content\/uploads\/sites\/3\/2025\/10\/EL-PODER-CATALAN.jpg\" alt=\"\" class=\"wp-image-7473\" srcset=\"https:\/\/www.ccoocaixabank.net\/ca\/wp-content\/uploads\/sites\/3\/2025\/10\/EL-PODER-CATALAN.jpg 1280w, https:\/\/www.ccoocaixabank.net\/ca\/wp-content\/uploads\/sites\/3\/2025\/10\/EL-PODER-CATALAN-512x48.jpg 512w, https:\/\/www.ccoocaixabank.net\/ca\/wp-content\/uploads\/sites\/3\/2025\/10\/EL-PODER-CATALAN-768x72.jpg 768w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Dimecres 8 d&#8217;abril comen\u00e7a un any m\u00e9s la campanya de RENDA , corresponent a l&#8217;exercici 2025, que durar\u00e0 fins al proper 30 de juny de 2026. CCOO t&#8217;informa dels aspectes m\u00e9s rellevants. Qualsevol dubte consulta amb el teu delegat\/ada de refer\u00e8ncia.<\/p>\n","protected":false},"author":7,"featured_media":17335,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"wp-custom-template-noticia-con-encabezado-el-momento-es-ahora-y-pie-el-poder-de-cambiar-las-cosas","format":"standard","meta":{"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","editor_notices":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ccoo"],"author_meta":{"display_name":"Juan Morais","author_link":"https:\/\/www.ccoocaixabank.net\/ca\/author\/juanmorais\/"},"featured_img":"https:\/\/www.ccoocaixabank.net\/ca\/wp-content\/uploads\/sites\/3\/2026\/03\/RENTA-2025-CAT-512x384.jpg","coauthors":[],"tax_additional":{"categories":{"linked":["<a href=\"https:\/\/www.ccoocaixabank.net\/ca\/categoria\/ccoo\/\" class=\"advgb-post-tax-term\">CCOO<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">CCOO<\/span>"]}},"comment_count":"0","relative_dates":{"created":"Posted 4 dies ago","modified":"Updated 4 dies ago"},"absolute_dates":{"created":"Posted on 6 d'abril de 2026","modified":"Updated on 6 d'abril de 2026"},"absolute_dates_time":{"created":"Posted on 6 d'abril de 2026 11:36","modified":"Updated on 6 d'abril de 2026 14:25"},"featured_img_caption":"","series_order":"","_links":{"self":[{"href":"https:\/\/www.ccoocaixabank.net\/ca\/wp-json\/wp\/v2\/posts\/17232","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ccoocaixabank.net\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ccoocaixabank.net\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ccoocaixabank.net\/ca\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ccoocaixabank.net\/ca\/wp-json\/wp\/v2\/comments?post=17232"}],"version-history":[{"count":63,"href":"https:\/\/www.ccoocaixabank.net\/ca\/wp-json\/wp\/v2\/posts\/17232\/revisions"}],"predecessor-version":[{"id":17355,"href":"https:\/\/www.ccoocaixabank.net\/ca\/wp-json\/wp\/v2\/posts\/17232\/revisions\/17355"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ccoocaixabank.net\/ca\/wp-json\/wp\/v2\/media\/17335"}],"wp:attachment":[{"href":"https:\/\/www.ccoocaixabank.net\/ca\/wp-json\/wp\/v2\/media?parent=17232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ccoocaixabank.net\/ca\/wp-json\/wp\/v2\/categories?post=17232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ccoocaixabank.net\/ca\/wp-json\/wp\/v2\/tags?post=17232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}