{"id":17303,"date":"2020-04-06T11:07:44","date_gmt":"2020-04-06T09:07:44","guid":{"rendered":"http:\/\/bufetcasanovas.com\/?p=17303"},"modified":"2020-04-14T11:52:36","modified_gmt":"2020-04-14T09:52:36","slug":"impost-bens-no-productius","status":"publish","type":"post","link":"https:\/\/bufetcasanovas.com\/ca\/impost-bens-no-productius\/","title":{"rendered":"Impost bens no productius"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][vc_column_text]<strong>1 de 3.\u00a0<u>Nou impost sobre els actius no productius de les persones jur\u00eddiques a Catalunya<\/u><\/strong><\/p>\n<p>Des de l\u2019any 2019 ja \u00e9s obligatori presentar l\u2019Impost sobre actius no productius de les persones jur\u00eddiques, si b\u00e9 a l\u2019any passat es van haver de presentar de cop tres exercicis (2016, 2017 i 2018), at\u00e8s que la llei va quedar suspesa per el recurs interposat al Tribunal Constitucional, fins que aquest va declarar la llei adequada al marc constitucional, mitjan\u00e7ant sent\u00e8ncia de 28 de febrer de 2019.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><u>Qu\u00e8 grava l\u2019impost<\/u>?<\/strong><\/p>\n<p>Aquest impost grava, \u00fanica i exclusivament, els actius no productius situats a Catalunya seg\u00fcents:<\/p>\n<ul>\n<li>b\u00e9ns immobles<\/li>\n<li>vehicles de motor amb pot\u00e8ncia \u2265 200 cavalls<\/li>\n<li>embarcacions de lleure<\/li>\n<li>aeronaus<\/li>\n<li>objectes d\u2019art i antiguitats amb valor superior al que fixi la Llei del patrimoni hist\u00f2ric<\/li>\n<li>joies<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>S\u00f3n subjectes passius de l\u2019impost les persones jur\u00eddiques i les entitats que, sense tenir personalitat jur\u00eddica, constitueixen una unitat econ\u00f2mica o patrimoni separat susceptible de imposici\u00f3. En tot els casos el subjecte passiu ha de tenir objecte mercantil.<\/p>\n<p>&nbsp;<\/p>\n<p><strong> <u>Quan els b\u00e9ns es consideren situats a Catalunya<\/u>?<\/strong><\/p>\n<p>Es consideren situats a Catalunya:<\/p>\n<ul>\n<li>els b\u00e9ns immobles situats a Catalunya.<\/li>\n<li>els vehicles a motor, les embarcacions, les aeronaus, les obres d\u2019art, les antiguitats i les joies, la tinen\u00e7a dels quals correspongui als contribuents de l\u2019impost.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Cal destacar que, per el principi de territorialitat que vertebra els tributs propis de les comunitats aut\u00f2nomes, aquest impost <strong><u>solament afecta les persones jur\u00eddiques i entitats que tinguin el domicili fiscal a Catalunya<\/u><\/strong>.<\/p>\n<p>En conseq\u00fc\u00e8ncia, aquelles empreses que no tinguin el domicili fiscal a Catalunya no han de tributar per aquest impost, encara que tinguin bens immobles no productius al territori catal\u00e0.[\/vc_column_text][vc_separator type=&#8221;transparent&#8221; up=&#8221;2&#8243; down=&#8221;0&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Des de l\u2019any 2019 ja \u00e9s obligatori presentar l\u2019Impost sobre actius no productius de les persones jur\u00eddiques, si b\u00e9 a l\u2019any passat es van haver de presentar de cop tres exercicis (2016, 2017 i 2018), at\u00e8s que la llei va quedar suspesa<\/p>\n","protected":false},"author":1,"featured_media":17306,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[220,227,226],"tags":[],"class_list":["post-17303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-ca","category-impost","category-impuestos-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - 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