{"id":7865,"date":"2016-10-21T00:00:00","date_gmt":"2016-10-21T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/retencions-i-r-p-f-2016-circular\/"},"modified":"2020-12-07T16:08:32","modified_gmt":"2020-12-07T16:08:32","slug":"retencions-i-r-p-f-2016-circular","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/retencions-i-r-p-f-2016-circular\/","title":{"rendered":"RETENCIONS I.R.P.F. 2016 (Circular)"},"content":{"rendered":"

Tal i com v\u00e0rem informar el passat mes de juliol, a partir del proper dia 1 de gener de 2016, es modifiquen els tipus de retenci\u00f3 aplicables a diversos rendiments.<\/p>\n

Els canvis m\u00e9s significatius s\u00f3n els seg\u00fcents:<\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n
<\/td>\n% Retenci\u00f3 a partir de 1\/1\/2016<\/td>\n<\/tr>\n
Administradors i membres de consells d\u2019administraci\u00f3 (xifra negocis >100.000 euros)<\/td>\n35%<\/td>\n<\/tr>\n
Administradors i membres de consells d\u2019administraci\u00f3 (xifra negocis < 100.000 euros)<\/td>\n19%<\/td>\n<\/tr>\n
Rendiments del capital mobiliari (dividends, comptes corrents, dip\u00f2sits, assegurances\u2026)<\/td>\n19%<\/td>\n<\/tr>\n
Arrendaments o subarrendaments de bens immobles urbans<\/td>\n19%<\/td>\n<\/tr>\n
Rendiments d\u2019activitats professionals en general<\/td>\n15%<\/td>\n<\/tr>\n
Professionals d\u2019 inici (any d\u2019inici i dos seg\u00fcents)<\/td>\n7%<\/td>\n<\/tr>\n
Premis de jocs, concursos, rifes\u2026<\/td>\n19%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

Important:<\/p>\n

Recordi en especial que als rebuts de lloguer emesos a partir del dia 1 de gener de 2016, se\u2019ls haur\u00e0 de practicar la retenci\u00f3 del 19%.<\/p>\n

\u00a0<\/p>\n

\u00a0<\/strong><\/p>\n

Quedem a la seva disposici\u00f3 per qualsevol aclariment al respecte.<\/p>\n

\u00c1rea Fiscal y Contable<\/strong><\/p>\n

\u00a0<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Tal i com v\u00e0rem informar el passat mes de juliol, a partir del proper dia 1 de gener<\/p>","protected":false},"author":1,"featured_media":4716,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1092],"tags":[],"class_list":["post-7865","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria-ca"],"yoast_head":"\nRETENCIONS I.R.P.F. 2016 (Circular) - Centre Gestor<\/title>\n<meta name=\"description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/centregestor.es\/ca\/retencions-i-r-p-f-2016-circular\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RETENCIONS I.R.P.F. 2016 (Circular) - 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