{"id":17302,"date":"2020-04-06T11:01:18","date_gmt":"2020-04-06T09:01:18","guid":{"rendered":"http:\/\/bufetcasanovas.com\/?p=17302"},"modified":"2020-04-14T11:50:27","modified_gmt":"2020-04-14T09:50:27","slug":"impuesto-de-bienes-no-productivos","status":"publish","type":"post","link":"https:\/\/bufetcasanovas.com\/en\/impuesto-de-bienes-no-productivos\/","title":{"rendered":"Impuesto de bienes no productivos"},"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.<\/strong>\u00a0<strong><u>Nuevo impuesto sobre los activos no productivos de las personas jur\u00eddicas en Catalu\u00f1a<\/u><\/strong><\/p>\n<p>Des del a\u00f1o 2019 ya es obligatorio presentar el Impuesto sobre activos no productivos de las personas jur\u00eddicas, si bien el a\u00f1o pasado se tuvieron que presentar a la vez tres ejercicios (2016, 2017 y 2018), ya que la Ley qued\u00f3 suspendida por el recurso interpuesto al Tribunal Constitucional, hasta que \u00e9ste declar\u00f3 que la Ley se adecuaba al marco constitucional, mediante sentencia de 28 de febrero de 2019.<\/p>\n<p>&nbsp;<\/p>\n<p><strong> \u00bf<u>Qu\u00e9 grava el impuesto<\/u>?<\/strong><\/p>\n<p>Este impuesto grava, \u00fanica y exclusivamente, los activos no productivos situados en Catalu\u00f1a siguientes:<\/p>\n<ul>\n<li>bienes inmuebles<\/li>\n<li>veh\u00edculos de motor con potencia \u2265 200 caballos<\/li>\n<li>embarcaciones de recreo<\/li>\n<li>aeronaves<\/li>\n<li>objetos de arte y antig\u00fcedades con valor superior al que fije la Ley del patrimonio hist\u00f3rico<\/li>\n<li>joyas<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Son sujetos pasivos del impuesto las personas jur\u00eddicas y las entidades que, sin tener personalidad jur\u00eddica, constituyan una unidad econ\u00f3mica o patrimonial separada susceptible de imposici\u00f3n. En todos los casos el sujeto pasivo ha de tener objeto mercantil.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><u>\u00bfCu\u00e1ndo los bienes se consideran situados en Catalu\u00f1a<\/u>?<\/strong><\/p>\n<p>Se consideran situados en Catalu\u00f1a:<\/p>\n<ul>\n<li>los bienes inmuebles situados en Catalunya.<\/li>\n<li>los veh\u00edculos a motor, las embarcaciones, las aeronaves, las obras de arte, las antig\u00fcedades y las joyas, la tenencia de los cuales correspondan a los contribuyentes del impuesto.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Se debe destacar que, por el principio de territorialidad que vertebra los tributos de las comunidades aut\u00f3nomas, este impuesto <strong><u>solamente afecta les personas jur\u00eddicas y entidades que tengan el domicilio fiscal en Catalu\u00f1a<\/u><\/strong>.<\/p>\n<p>En consecuencia, aquellas empresas que no tengan el domicilio fiscal en Catalu\u00f1a no han de tributar per este impuesto, a\u00fan en el caso de que tengan bienes inmuebles no productivos en el territorio catal\u00e1n.[\/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 del a\u00f1o 2019 ya es obligatorio presentar el Impuesto sobre activos no productivos de las personas jur\u00eddicas, si bien el a\u00f1o pasado se tuvieron que presentar a la vez tres ejercicios (2016, 2017 y 2018), ya que la Ley qued\u00f3 suspendida<\/p>\n","protected":false},"author":1,"featured_media":17305,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,225],"tags":[],"class_list":["post-17302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","category-impuestos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - 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