{"id":10149,"date":"2017-04-09T22:01:04","date_gmt":"2017-04-09T22:01:04","guid":{"rendered":"https:\/\/centregestor.es\/?p=10149"},"modified":"2020-12-04T22:01:25","modified_gmt":"2020-12-04T22:01:25","slug":"les-modificacions-en-el-sistema-tributari-catala-introduides-per-la-llei-5-2017-2","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/les-modificacions-en-el-sistema-tributari-catala-introduides-per-la-llei-5-2017-2\/","title":{"rendered":"Les modificacions en el sistema tributari catal\u00e0 introdu\u00efdes per la LLei 5\/2017"},"content":{"rendered":"<p>El passat dia 30 de mar\u00e7 de 2017 es va publicar al Diari Oficial de la Generalitat de Catalunya la<a href=\"http:\/\/portaldogc.gencat.cat\/utilsEADOP\/PDF\/7340\/1600738.pdf\"> Llei 5\/2017<\/a>, de 28 de mar\u00e7 de mesures fiscals, administratives, financeres i del sector p\u00fablic, que suposa una important modificaci\u00f3 del sistema tributari catal\u00e0.<\/p>\n<p><!--more--><\/p>\n<p>Dita llei inclou tres nous impostos, estableix una nova regulaci\u00f3 per altres dos ja existents (establiments comercials i establiments tur\u00edstics) i introdueix modificacions en deduccions, reduccions i requisits que afecten al IRPF, ISD, ITP i AJD.<\/p>\n<p>Pel que fa als tributs propis, es creen els seg\u00fcents impostos:<\/p>\n<ul>\n<li><strong>Impost sobre begudes ensucrades envasades<\/strong> (IBEE).<\/li>\n<\/ul>\n<p>L\u2019IBEE t\u00e9 per objecte gravar el consum d\u2019aquestes begudes i \u00e9s exigible a tot el territori de Catalunya, amb independ\u00e8ncia del seu lloc de fabricaci\u00f3. Begudes ensucrades s\u00f3n les que contenen edulcorants cal\u00f2rics afegits. Aquest nou impost entrar\u00e0 en vigor a partir del proper dia 1 de maig de 2017. El primer per\u00edode de pagament \u00e9s previst que sigui de l\u20191 al 20 de juliol d\u2019aquest any.<\/p>\n<ul>\n<li><strong>Impost sobre la producci\u00f3, manipulaci\u00f3, transport, custodia i emissi\u00f3 d\u2019elements radio t\u00f2xics.<\/strong><\/li>\n<\/ul>\n<p>Aquest impost t\u00e9 car\u00e0cter extra fiscal i pret\u00e9n que els agents que obtenen un benefici per la seva activitat econ\u00f2mica en relaci\u00f3 als elements radio t\u00f2xics assumeixin el cost negatiu que provoca en el medi ambient i la salut de les persones.<\/p>\n<ul>\n<li><strong>Impost sobre emissions de vehicles de tracci\u00f3 mec\u00e0nica.<\/strong><\/li>\n<\/ul>\n<p>Grava la emissi\u00f3 de gasos efecte hivernacle i entrar\u00e0 en vigor l\u20191 de gener de 2018. L\u20191 de gener de 2019 en cas de les motocicletes.<\/p>\n<p>A m\u00e9s d\u2019aquests nous tributs propis, la Llei de mesures inclou modificacions sobre els seg\u00fcents impostos: l\u2019Impost sobre habitatge buit, l\u2019Impost sobre grans establiments comercials i l\u2019Impost sobre l\u2019estada en establiments tur\u00edstics.<\/p>\n<p>Pel que fa als tributs cedits s\u2019introdueixen, a partir del <strong>31 de mar\u00e7 de 2017<\/strong>, canvis en l\u2019IRPF, en el Imposts sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats (ITP i AJD), en l\u2019Impost sobre Successions i Donacions (ISD), en l\u2019\u00e0mbit de les obligacions formals de subministrament peri\u00f2dic d\u2019informaci\u00f3 a l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya i en l\u2019\u00e0mbit de l\u2019 imposici\u00f3 sobre el joc.<\/p>\n<p>Per qualsevol dubte, pot apropar-se a les nostres oficines al centre de Lleida i Tremp o visitar la nostra web <a href=\"https:\/\/centregestor.es\/ca\/\">https:\/\/centregestor.es<\/a>.<\/p>\n<p>\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>El passat dia 30 de mar\u00e7 de 2017 es va publicar al Diari Oficial de la Generalitat de<\/p>","protected":false},"author":1,"featured_media":4750,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[2301],"tags":[2410,2412,2414,2416,2418],"class_list":["post-10149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar-ca","tag-diari-oficial-de-la-generalitat-de-catalunya-ca","tag-impost-sobre-emissions-de-vehicles-ca","tag-impost-sobre-la-produccio-ca","tag-impostos-ca","tag-sistema-tributari-catala-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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