{"id":313775,"date":"2026-06-09T09:35:55","date_gmt":"2026-06-09T09:35:55","guid":{"rendered":"https:\/\/centregestor.es\/?p=313775"},"modified":"2026-06-10T09:49:21","modified_gmt":"2026-06-10T09:49:21","slug":"reduccio-irpf-rendiments-artistics-2025","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/reduccio-irpf-rendiments-artistics-2025\/","title":{"rendered":"Reducci\u00f3 IRPF rendiments art\u00edstics 2025: com tributen menys m\u00fasics, actors i artistes"},"content":{"rendered":"<blockquote><p><strong>En 1 minut: <\/strong>l&#8217;essencial de la nova reducci\u00f3 IRPF per a artistes 2025. La Llei 7\/2024 introdueix, per primera vegada des de 1979, una reducci\u00f3 espec\u00edfica del 30% sobre els rendiments art\u00edstics que siguin altament variables d&#8217;un any a un altre. S&#8217;aplica per primera vegada en la declaraci\u00f3 de l&#8217;IRPF 2025 (que es presenta entre l&#8217;abril i el juny de 2026). L&#8217;estalvi m\u00e0xim pot arribar a 45.000 \u20ac per font d&#8217;ingressos art\u00edstics..<\/p><\/blockquote>\n<p>Ser m\u00fasic, actor, ballar\u00ed o artista a Espanya implica un problema fiscal hist\u00f2ric: els ingressos varien enormement d&#8217;un any a un altre, per\u00f2 l&#8217;IRPF grava cada exercici de forma independent. Un any amb molta feina podia disparar el tipus impositiu encara que altres anys no s&#8217;ingress\u00e9s res.<\/p>\n<p><strong>La Llei 7\/2024 canvia aix\u00f2.<\/strong> Incorpora una reducci\u00f3 especial en l&#8217;IRPF per als artistes els rendiments dels quals siguin altament irregulars \u2014una reclamaci\u00f3 del sector des de 1979\u2014 que s&#8217;aplica per primera vegada en la declaraci\u00f3 anual de l&#8217;IRPF 2025.<\/p>\n<p>En aquest article t&#8217;expliquem qui pot aplicar-la, com funciona el c\u00e0lcul i quins requisits ha de complir la teva empresa o l&#8217;empresa que t&#8217;hi contracta.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"fusion-reading-box-container reading-box-container-1\" style=\"--awb-title-color:#00172b;--awb-margin-top:0px;--awb-margin-bottom:84px;\"><div class=\"reading-box\" style=\"background-color:#f6f6f6;border-width:1px;border-color:#f6f6f6;border-left-width:3px;border-left-color:var(--primary_color);border-style:solid;\"><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-desktop-button fusion-tagline-button continue fusion-desktop-button-margin continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:2px 2px 2px 2px\" href=\"https:\/\/centregestor.es\/ca\/contacto\/\" target=\"_self\"><span>POSA\u00b4T EN CONTACTE AMB NOSALTRES<\/span><\/a><h2><strong>Gestiones artistes o treballes en el sector cultural?<\/strong> <strong> <\/strong><\/h2><div class=\"reading-box-additional fusion-reading-box-additional\"><\/p>\n<p>A Centre Gestor som especialistes en fiscalitat <strong>d&#8217;empreses i artistes a Barcelona i Lleida. <\/strong><\/p>\n<p><\/div><div class=\"fusion-clearfix\"><\/div><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-mobile-button continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:2px 2px 2px 2px\" href=\"https:\/\/centregestor.es\/ca\/contacto\/\" target=\"_self\"><span>POSA\u00b4T EN CONTACTE AMB NOSALTRES<\/span><\/a><\/div><\/div>\n<h2>Qu\u00e8 \u00e9s la reducci\u00f3 especial de l&#8217;IRPF per a rendiments art\u00edstics irregulars<\/h2>\n<p>La Disposici\u00f3 addicional 60a de la Llei 35\/2006 de l&#8217;IRPF, incorporada per la Llei 7\/2024, estableix una reducci\u00f3 del 30% sobre la part dels rendiments art\u00edstics que superin el 130% de la mitjana dels 3 anys anteriors.<\/p>\n<p><strong>No s&#8217;aplica sobre el total d&#8217;ingressos de l&#8217;any, <\/strong>sin\u00f3 \u00fanicament sobre la difer\u00e8ncia entre el que has guanyat el 2025 i la teva mitjana dels tres anys anteriors (2022, 2023 i 2024). Aix\u00f2 \u00e9s precisament el que la fa tan eficient.<\/p>\n<blockquote><p><em>\ud83d\udca1 La mesura \u00e9s aplicable tant a rendiments del treball (artistes per compte d&#8217;altri) com a rendiments d&#8217;activitats econ\u00f2miques (artistes aut\u00f2noms).<\/em><\/p><\/blockquote>\n<h2>Qui pot aplicar la reducci\u00f3 IRPF rendiments art\u00edstics 2025?<\/h2>\n<p>Se&#8217;n poden beneficiar dos grans grups de contribuents:<\/p>\n<h3>1. Artistes per compte d&#8217;altri (rendiments del treball)<\/h3>\n<p>Els qui obtenen ingressos sota la relaci\u00f3 laboral especial d&#8217;artistes (Reial Decret 1435\/1985):<\/p>\n<ul>\n<li>Cantants, m\u00fasics, directors d&#8217;orquestra<\/li>\n<li>Actors, actors de doblatge, directors d&#8217;escena<\/li>\n<li>Ballarins, core\u00f2grafs<\/li>\n<li>Guionistes, directors-realitzadors audiovisuals<\/li>\n<li>Artistes de circ, m\u00e0gia, humoristes<\/li>\n<li>Personal t\u00e8cnic o auxiliar vinculat directament a l&#8217;activitat art\u00edstica<\/li>\n<\/ul>\n<p>Tamb\u00e9 els perceptors de drets de propietat intel\u00b7lectual cedits (per exemple, drets d&#8217;autor gestionats por entitats de gesti\u00f3 com AIE o SGAE), sempre que en siguin titulars originaris.<\/p>\n<h3>2. Artistes aut\u00f2noms (rendiments d&#8217;activitat econ\u00f2mica)<\/h3>\n<p>Aut\u00f2noms donats d&#8217;alta en ep\u00edgrafs art\u00edstics de l&#8217;IAE (Secci\u00f3 2a i Secci\u00f3 3a), entre els quals s&#8217;inclouen:<\/p>\n<ul>\n<li>M\u00fasics, cantants, compositors i arranjadors (Agrupaci\u00f3 03 de la Secci\u00f3 3a)<\/li>\n<li>Actors i directors de cinema, teatre i circ (Agrupaci\u00f3 01)<\/li>\n<li>Ballarins i core\u00f2grafs (Agrupaci\u00f3 02)<\/li>\n<li>Pintors, escultors, escriptors i guionistes (ep\u00edgrafs 861, 864 de la Secci\u00f3 2a)<\/li>\n<li>Altres professionals culturals (ep\u00edgrafe 869)<\/li>\n<\/ul>\n<blockquote><p><em>\ud83d\udca1 ATENCI\u00d3: La reducci\u00f3 NO s&#8217;aplica a hereus o cessionaris de drets de propietat intel\u00b7lectual, ni a perceptors de rendiments del capital mobiliari de naturalesa art\u00edstica.<\/em><\/p><\/blockquote>\n<h2>Requisit clau: la variabilitat del 130%<\/h2>\n<p><strong>Per poder aplicar la reducci\u00f3, els rendimientos art\u00edstics de 2025 han de superar el 130% de la mitjana dels mateixos rendiments en els tres exercicis anteriors <\/strong>(2022, 2023 i 2024).<\/p>\n<p>El c\u00e0lcul \u00e9s diferent segons el tipus de rendiment:<\/p>\n<ul>\n<li>Rendiments del treball art\u00edstic: es prenen els imports bruts (\u00edntegres).<\/li>\n<li>Rendiments d&#8217;activitat econ\u00f2mica art\u00edstica: es prenen els rendiments nets.<\/li>\n<li>Si en algun any anterior es van tenir p\u00e8rdues, es computa com a 0 per calcular la mitjana.<\/li>\n<li>El c\u00e0lcul es realitza de forma separada per a cada font de rendiments art\u00edstics.<\/li>\n<\/ul>\n<blockquote><p><em>\ud83d\udca1 Consell pr\u00e0ctic: si el rendiment net de 2025 es queda per molt poc per sota del 130%, pot ser m\u00e9s rentable no deduir alguna despesa dedu\u00efble. Aplicar una despesa \u00e9s un dret, no una obligaci\u00f3.<\/em><\/p><\/blockquote>\n<h2>Com es calcula la reducci\u00f3: f\u00f3rmula i exemples<\/h2>\n<p>Un cop es compleix el requisit del 130%, el c\u00e0lcul \u00e9s senzill:<\/p>\n<p><strong>Base de la reducci\u00f3 = Rendiment art\u00edstic 2025 \u2212 Mitjana rendiments art\u00edstics 2022-2024<\/strong><\/p>\n<p><strong>Reducci\u00f3 = 30% \u00d7 Base de la reducci\u00f3<\/strong><br \/>\nEl problema \u00e9s que el tema Avada sobreescriu els estils. Et dono el codi amb els estils inline directament a la taula, aix\u00ed no dep\u00e8n del tema:<\/p>\n<h3>Taula d&#8217;exemples pr\u00e0ctics<\/h3>\n<p>A continuaci\u00f3, tres casos reals per entendre quant es pot estalviar:<\/p>\n<div style=\"width: 100%; border: 1px solid #999; overflow: hidden; font-size: 16px; line-height: 1.4;\">\n<p><!-- Cabecera --><\/p>\n<div style=\"display: grid; grid-template-columns: 2fr 1fr 1fr 1fr; border-bottom: 1px solid #999; background-color: #1e4d8c !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #5a7ab5; font-weight: bold; color: #ffffff !important;\">Concepte<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #5a7ab5; font-weight: bold; color: #ffffff !important;\">Exemple A<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #5a7ab5; font-weight: bold; color: #ffffff !important;\">Exemple B<\/div>\n<div style=\"padding: 10px; font-weight: bold; color: #ffffff !important;\">Exemple C<\/div>\n<\/div>\n<p><!-- Fila 1 --><\/p>\n<div style=\"display: grid; grid-template-columns: 2fr 1fr 1fr 1fr; border-bottom: 1px solid #ddd; background-color: #ffffff !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #ddd; font-weight: bold; color: #111 !important;\">Rendiment 2025<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">30.000 \u20ac<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">70.000 \u20ac<\/div>\n<div style=\"padding: 10px; color: #111 !important;\">100.000 \u20ac<\/div>\n<\/div>\n<p><!-- Fila 2 --><\/p>\n<div style=\"display: grid; grid-template-columns: 2fr 1fr 1fr 1fr; border-bottom: 1px solid #ddd; background-color: #ffffff !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #ddd; font-weight: bold; color: #111 !important;\">Mitjana rendiments 2022-2024<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">7.667 \u20ac<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">43.333 \u20ac<\/div>\n<div style=\"padding: 10px; color: #111 !important;\">16.000 \u20ac<\/div>\n<\/div>\n<p><!-- Fila 3 --><\/p>\n<div style=\"display: grid; grid-template-columns: 2fr 1fr 1fr 1fr; border-bottom: 1px solid #ddd; background-color: #ffffff !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #ddd; font-weight: bold; color: #111 !important;\">Supera el 130% de la mitjana?<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">S\u00cd (391%)<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">S\u00cd (162%)<\/div>\n<div style=\"padding: 10px; color: #111 !important;\">S\u00cd (625%)<\/div>\n<\/div>\n<p><!-- Fila 4 --><\/p>\n<div style=\"display: grid; grid-template-columns: 2fr 1fr 1fr 1fr; border-bottom: 1px solid #ddd; background-color: #ffffff !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #ddd; font-weight: bold; color: #111 !important;\">Base de la reducci\u00f3<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">22.333 \u20ac<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">26.667 \u20ac<\/div>\n<div style=\"padding: 10px; color: #111 !important;\">84.000 \u20ac<\/div>\n<\/div>\n<p><!-- Fila 5 --><\/p>\n<div style=\"display: grid; grid-template-columns: 2fr 1fr 1fr 1fr; border-bottom: 1px solid #ddd; background-color: #ffffff !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #ddd; font-weight: bold; color: #111 !important;\">Reducci\u00f3 aplicable (30%)<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">6.700 \u20ac<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">8.000 \u20ac<\/div>\n<div style=\"padding: 10px; color: #111 !important;\">25.200 \u20ac<\/div>\n<\/div>\n<p><!-- Fila 6 --><\/p>\n<div style=\"display: grid; grid-template-columns: 2fr 1fr 1fr 1fr; background-color: #ffffff !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #ddd; font-weight: bold; color: #111 !important;\">Rendiment que tributa<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">23.300 \u20ac<\/div>\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">62.000 \u20ac<\/div>\n<div style=\"padding: 10px; color: #111 !important;\">74.800 \u20ac<\/div>\n<\/div>\n<\/div>\n<blockquote><p><em>\ud83d\udca1 En l&#8217;Exemple C, amb uns ingressos de 100.000 \u20ac el 2025, la reducci\u00f3 aplicable ascendeix a 25.200 \u20ac, que queden completament lliures d&#8217;IRPF.<\/em><\/p><\/blockquote>\n<h2>L\u00edmits econ\u00f2mics i temporals<\/h2>\n<h3>Hi ha un import m\u00e0xim?<\/h3>\n<p>S\u00ed. La base m\u00e0xima sobre la qual aplicar el 30% \u00e9s de 150.000 \u20ac per font de rendiments art\u00edstics. Aix\u00f2 significa:<\/p>\n<ul>\n<li>L\u00edmit m\u00e0xim de reducci\u00f3: 45.000 \u20ac lliures d&#8217;impostos per rendiments art\u00edstics del treball.<\/li>\n<li>I uns altres 45.000 \u20ac lliures d&#8217;impostos per rendiments art\u00edstics d&#8217;activitat econ\u00f2mica.<\/li>\n<\/ul>\n<p><strong>Important: <\/strong>el l\u00edmit s&#8217;aplica a la base (la diferencia amb la mitjana), no al total d&#8217;ingressos. Els artistes amb ingresos superiors poden igualment aplicar la reducci\u00f3 fins a aquest topall.<\/p>\n<h3>Hi ha l\u00edmit temporal?<\/h3>\n<p>No. La reducci\u00f3 pot aplicar-se cada any en qu\u00e8 es compleixi el requisit de variabilitat del 130%. No hi ha un comptador d&#8217;anys ni per\u00edode de carencia com passa amb la reducci\u00f3 general per irregularitat.<\/p>\n<h2>Context: reducci\u00f3 de l&#8217;Impost de Societats per a empreses del sector cultural el 2025<\/h2>\n<p>Si la teva empresa contracta artistes o treballa en el sector cultural, conv\u00e9 tenir en compte tamb\u00e9 la reducci\u00f3 progressiva de l&#8217;Impost de Societats introdu\u00efda per la mateixa Llei 7\/2024 per a entitats de dimensi\u00f3 redu\u00efda (EDR amb facturaci\u00f3 entre 1 i 10 milions d&#8217;euros):<\/p>\n<p>&nbsp;<\/p>\n<div style=\"width: 100%; border: 1px solid #999; border-radius: 4px; overflow: hidden; font-size: 16px; line-height: 1.4;\">\n<p><!-- Cabecera --><\/p>\n<div style=\"display: grid; grid-template-columns: 1fr 2fr; border-bottom: 1px solid #999; background-color: #ffffff !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #999; font-weight: bold; color: #111 !important;\">Exercici<\/div>\n<div style=\"padding: 10px; font-weight: bold; color: #111 !important;\">Tipus IS \u2014 Entitats de Dimensi\u00f3 Redu\u00efda (EDR)<\/div>\n<\/div>\n<p><!-- Fila 1 --><\/p>\n<div style=\"display: grid; grid-template-columns: 1fr 2fr; border-bottom: 1px solid #ddd; background-color: #ffffff !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">2025<\/div>\n<div style=\"padding: 10px; color: #111 !important;\">24%<\/div>\n<\/div>\n<p><!-- Fila 2 --><\/p>\n<div style=\"display: grid; grid-template-columns: 1fr 2fr; border-bottom: 1px solid #ddd; background-color: #ffffff !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">2026<\/div>\n<div style=\"padding: 10px; color: #111 !important;\">23%<\/div>\n<\/div>\n<p><!-- Fila 3 --><\/p>\n<div style=\"display: grid; grid-template-columns: 1fr 2fr; border-bottom: 1px solid #ddd; background-color: #ffffff !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">2027<\/div>\n<div style=\"padding: 10px; color: #111 !important;\">22%<\/div>\n<\/div>\n<p><!-- Fila 4 --><\/p>\n<div style=\"display: grid; grid-template-columns: 1fr 2fr; border-bottom: 1px solid #ddd; background-color: #ffffff !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">2028<\/div>\n<div style=\"padding: 10px; color: #111 !important;\">21%<\/div>\n<\/div>\n<p><!-- Fila 5 --><\/p>\n<div style=\"display: grid; grid-template-columns: 1fr 2fr; background-color: #ffffff !important;\">\n<div style=\"padding: 10px; border-right: 1px solid #ddd; color: #111 !important;\">2029 en adelante<\/div>\n<div style=\"padding: 10px; color: #111 !important;\">20%<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<blockquote><p><em>\ud83d\udca1 Aquestes reduccions no s\u00f3n autom\u00e0tiques: depenen que l&#8217;empresa compleixi els requisits en cada exercici. Consulta amb el teu assessor fiscal abans de la declaraci\u00f3.<\/em><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<h2>Com aplicar la reducci\u00f3 en la declaraci\u00f3 de l&#8217;IRPF 2025<\/h2>\n<p>El model de declaraci\u00f3 anual de l&#8217;IRPF 2025 incorpora noves caselles espec\u00edfiques:<\/p>\n<ul>\n<li><strong>Casella 0058: <\/strong>import de la reducci\u00f3 per rendiments art\u00edstics del treball.<\/li>\n<li><strong>Casella 0237: <\/strong>import de la reducci\u00f3 per rendiments art\u00edstics d&#8217;activitat econ\u00f2mica.<\/li>\n<\/ul>\n<h3>Passos per identificar i acreditar els teus rendiments art\u00edstics<\/h3>\n<p>Per als rendiments d&#8217;activitat econ\u00f2mica (aut\u00f2noms), les dades figuren directament en la declaraci\u00f3 per ep\u00edgraf de l&#8217;IAE.<\/p>\n<p>Per als rendiments del treball art\u00edstic, la identificaci\u00f3 requereix m\u00e9s feina:<\/p>\n<ul>\n<li>Consultar la informaci\u00f3 fiscal de l&#8217;AEAT per a cada any (dades fiscals).<\/li>\n<li>Identificar quins pagadors s\u00f3n entitats de gesti\u00f3 de drets, productores musicals o audiovisuals, cadenes de TV o r\u00e0dio, editorials musicals o liter\u00e0ries.<\/li>\n<li>Consultar l&#8217;Informe de Vida Laboral de la Seguretat Social: les relacions laborals art\u00edstiques especials apareixen identificades amb la paraula ARTISTES en la columna de r\u00e8gim.<\/li>\n<\/ul>\n<blockquote><p><em>\ud83d\udca1 Si tens dubtes sobre si algun rendiment del treball t\u00e9 car\u00e0cter art\u00edstic, el teu assessor fiscal pot ajudar-te a documentar-ho correctament davant l&#8217;AEAT.<\/em><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<h2>\u00c9s compatible amb altres reduccions de l&#8217;IRPF?<\/h2>\n<p>La reducci\u00f3 especial per a artistes NO \u00e9s acumulable amb les reduccions generals per irregularitat de l&#8217;IRPF per a un mateix rendiment. No obstant aix\u00f2, pot resultar m\u00e9s avantatjosa en molts casos:<\/p>\n<ul>\n<li><strong>Si no es compleixen els requisits de la reducci\u00f3 general i s\u00ed que es supera el 130% de variabilitat<\/strong> \u2192 aplicar la reducci\u00f3 especial.<\/li>\n<li><strong>Si la base supera els 150.000 \u20ac i es compleixen els requisits generals<\/strong> \u2192 pot ser m\u00e9s favorable la reducci\u00f3 general (l\u00edmit de 300.000 \u20ac).<\/li>\n<li><strong>Si la base no supera els 150.000 \u20ac<\/strong> \u2192 revisar si es compleix el 130% i aplicar la reducci\u00f3 especial per no esgotar el comptador de cinc anys de la reducci\u00f3 general.<\/li>\n<\/ul>\n<h2><\/h2>\n<h2>Preguntes freq\u00fcents sobre la reducci\u00f3 IRPF rendiments art\u00edstics 2025<\/h2>\n<h3>Quan s&#8217;aplica per primera vegada aquesta reducci\u00f3?<\/h3>\n<p>Per primera vegada en la declaraci\u00f3 de l&#8217;IRPF corresponent a l&#8217;exercici 2025, que es presenta entre el 8 d&#8217;abril i el 30 de juny de 2026.<\/p>\n<p>&nbsp;<\/p>\n<h3>Es pot aplicar si nom\u00e9s un a\u00f1o ha estat especialment bo?<\/h3>\n<p>S\u00ed, sempre que aquell any els ingressos art\u00edstics superin el 130% de la mitjana dels tres exercicis anteriors. No cal que el patr\u00f3 sigui recurrent.<\/p>\n<p>&nbsp;<\/p>\n<h3>Qu\u00e8 passa si en algun dels tres anys anteriors no vaig obtenir ingressos art\u00edstics?<\/h3>\n<p>La norma no estableix un criteri expr\u00e9s, per\u00f2 la interpretaci\u00f3 m\u00e9s raonable \u00e9s computar aquell any amb valor 0 per calcular la mitjana, igual que en el caso de p\u00e8rdues.<\/p>\n<p>&nbsp;<\/p>\n<h3>Pot aplicar-la una empresa que contracta artistes?<\/h3>\n<p>No directament. La reducci\u00f3 correspon al contribuent de l&#8217;IRPF (l&#8217;artista). No obstant aix\u00f2, les empreses han d&#8217;estar atentes al c\u00e0lcul correcte de retencions, ja que la reducci\u00f3 no permet a l&#8217;artista sol\u00b7licitar una reducci\u00f3 del tipus de retenci\u00f3 mensual aplicat per l&#8217;empresa.<\/p>\n<p>&nbsp;<\/p>\n<h2>Necessites assessorament per aplicar la reducci\u00f3 IRPF en la teva declaraci\u00f3 2025?<\/h2>\n<p>A Centre Gestor comptem amb assessors fiscals <strong>especialitzats en el sector cultural i en la gesti\u00f3 fiscal d&#8217;empreses que treballen amb artistes. <\/strong><\/p>\n<div class=\"fusion-reading-box-container reading-box-container-2\" style=\"--awb-title-color:#00172b;--awb-margin-top:0px;--awb-margin-bottom:84px;\"><div class=\"reading-box\" style=\"background-color:#f6f6f6;border-width:1px;border-color:#f6f6f6;border-left-width:3px;border-left-color:var(--primary_color);border-style:solid;\"><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-desktop-button fusion-tagline-button continue fusion-desktop-button-margin continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:2px 2px 2px 2px\" href=\"https:\/\/centregestor.es\/ca\/contacto\/\" target=\"_self\"><span>POSA\u00b4T EN CONTACTE AMB NOSALTRES<\/span><\/a><h2>Som gestors especialitzats en el sector cultural.<\/h2><div class=\"reading-box-additional fusion-reading-box-additional\"><\/p>\n<p>T&#8217;ajudem a:<\/p>\n<ul>\n<li>Calcular si compleixes el requisit de variabilitat del 130%.<\/li>\n<li>Identificar i documentar correctament els rendiments art\u00edstics.<\/li>\n<li>Aplicar la reducci\u00f3 de forma \u00f3ptima en la casella corresponent.<\/li>\n<li>Coordinar correctament les retencions si ets una empresa que contracta artistes.<\/li>\n<li>Combinar la reducci\u00f3 especial amb altres mesures fiscals disponibles el 2025.<\/li>\n<\/ul>\n<p><\/div><div class=\"fusion-clearfix\"><\/div><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-mobile-button continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:2px 2px 2px 2px\" href=\"https:\/\/centregestor.es\/ca\/contacto\/\" target=\"_self\"><span>POSA\u00b4T EN CONTACTE AMB NOSALTRES<\/span><\/a><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>La declaraci\u00f3 de la Renda 2025 porta una novetat hist\u00f2rica per a m\u00fasics, actors, ballarins i altres professionals del sector cultural: per primera vegada es podr\u00e0 aplicar la reducci\u00f3 especial per rendiments art\u00edstics irregulars, aprovada en la Llei 7\/2024 i en vigor des de l&#8217;1 de gener de 2025.<br \/>\nAquesta mesura, inclosa en la Disposici\u00f3 Addicional 60a de la Llei de l&#8217;IRPF, permet deixar lliure de tributaci\u00f3 el 30% de la difer\u00e8ncia entre els ingressos art\u00edstics de l&#8217;any i la mitjana dels tres anys anteriors, sempre que aquesta difer\u00e8ncia superi el 130% d&#8217;aquesta mitjana. S&#8217;aplica tant a treballadors per compte d&#8217;altri sota la relaci\u00f3 laboral especial d&#8217;artistes com a aut\u00f2noms donats d&#8217;alta en els ep\u00edgrafs art\u00edstics de l&#8217;IAE.<br \/>\nEl l\u00edmit m\u00e0xim de base sobre el qual aplicar la reducci\u00f3 \u00e9s de 150.000 \u20ac per font de rendiments, la qual cosa equival a un m\u00e0xim anual de 45.000 \u20ac lliures d&#8217;impostos. No existeix l\u00edmit temporal: es pot aplicar cada any en qu\u00e8 es compleixi el llindar de variabilitat.<br \/>\nSi ets m\u00fasic, actor, ballar\u00ed, compositor, escriptor o qualsevol altre professional de l&#8217;\u00e0mbit cultural, consulta amb el teu assessor fiscal abans de presentar la teva declaraci\u00f3 per comprovar si pots beneficiar-te d&#8217;aquesta reducci\u00f3 en el teu IRPF 2025.<\/p>","protected":false},"author":5,"featured_media":313887,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[2660],"tags":[],"class_list":["post-313775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reducci\u00f3 IRPF rendiments art\u00edstics 2025.<\/title>\n<meta name=\"description\" content=\"Ets m\u00fasic, actor o artista? 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