{"id":9993,"date":"2018-05-05T17:18:37","date_gmt":"2018-05-05T17:18:37","guid":{"rendered":"https:\/\/centregestor.es\/?p=9993"},"modified":"2020-12-04T17:18:58","modified_gmt":"2020-12-04T17:18:58","slug":"declarar-el-impuesto-sobre-el-patrimonio-2","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/declarar-el-impuesto-sobre-el-patrimonio-2\/","title":{"rendered":"Declarar el Impuesto sobre el Patrimonio"},"content":{"rendered":"<p>El Gobierno ha decidido prorrogar la vigencia del\u00a0Impuesto de patrimonio, que este a\u00f1o no presenta ninguna novedad fiscal. Este impuesto aporta m\u00e1s de 1.000 millones, siendo muchos los contribuyentes que tienen la obligaci\u00f3n de declarar su patrimonio en la campa\u00f1a de la Renta 2017 a trav\u00e9s de la presentaci\u00f3n del\u00a0Modelo 714.<\/p>\n<p><strong>\u00bfComo puedo saber si debo declarar el Impuesto sobre el Patrimonio?<\/strong><\/p>\n<p>Para saber si\u00a0tengo obligaci\u00f3n de presentar la Declaraci\u00f3n del Impuesto sobre Patrimonio para este 2017\u00a0y presentar el Modelo 714\u00a0deber\u00e1s tener en cuenta varios aspectos:<\/p>\n<ul>\n<li>Importe bruto total de las rentas patrimoniales durante el ejercicio fiscal 2017.<\/li>\n<li>Comunidad Aut\u00f3noma donde est\u00e9s empadronado y presentes la Declaraci\u00f3n de la Renta.<\/li>\n<li>Titularidad y ubicaci\u00f3n de Bienes y Derechos; tanto de aquellos que se encuentren dentro del territorio espa\u00f1ol, como de aquellos que se hallen fuera y que se hayan declarado mediante el\u00a0Modelo 720.<\/li>\n<\/ul>\n<p>El Impuesto sobre el Patrimonio est\u00e1 directamente recaudado por los gobiernos auton\u00f3micos de las Comunidades Aut\u00f3nomas (CCAA). Generalmente el impuesto grava aquellas rentas que superan los 700.000 euros brutos anuales, pero las comunidades aut\u00f3nomas tienen la potestad de variar el l\u00edmite exento y incluso para aplicar bonificaciones en cuota de hasta un 100%. Catalunya es la comunidad aut\u00f3noma que m\u00e1s dinero recauda con este tributo, superando los 450 millones, situando su limite exento en los 500.000 euros brutos anuales mientras que la Comunidad de Madrid es la que menos recauda puesto que el gobierno auton\u00f3mico ofrece un 100% de bonificaciones en cuota.<\/p>\n<p><strong>\u00bfQu\u00e9 contribuyentes deben declarar el Impuesto sobre el Patrimonio?<\/strong><\/p>\n<p>El Impuesto sobre el Patrimonio se aplica en\u00a0base al l\u00edmite patrimonial fijado, y tiene en cuenta el origen y la titularidad de la renta patrimonial. Concretamente la ley determina que deben\u00a0presentar la Declaraci\u00f3n del Impuesto sobre el Patrimonio los siguientes contribuyentes:<\/p>\n<ul>\n<li><strong>Sujetos pasivos por Obligaci\u00f3n Personal:<\/strong><strong>\u00a0<\/strong>Las personas f\u00edsicas que tengan su residencia habitual en territorio espa\u00f1ol, deben tributar por la totalidad de su patrimonio neto con independencia del lugar donde se encuentren los bienes o puedan ejercitarse los derechos.<\/li>\n<li><strong>Sujetos pasivos por Obligaci\u00f3n Real:<\/strong><strong>\u00a0<\/strong>Las personas f\u00edsicas que no residan en Espa\u00f1a a efectos fiscales tributar\u00e1n exclusivamente por todos los bienes y derechos de los cuales sean titulares que est\u00e9n ubicados dentro del territorio espa\u00f1ol o que pueden ejercer en Espa\u00f1a siempre que su valor sea igual o superior a 700.000 \u20ac.<\/li>\n<\/ul>\n<p>Para cualquier cuesti\u00f3n no dude en ponerse en contacto con nuestro equipo de expertos y\u00a0le daremos la mejor soluci\u00f3n para que su negocio ahorre en materia fiscal, contable y laboral, ll\u00e1menos ahora al 973 279 700 o cont\u00e1ctenos a trav\u00e9s del email\u00a0<a href=\"mailto:lleida@centregestor.es\">lleida@centregestor.es<\/a>.<\/p>\n<p>Nuestras oficinas se encuentran en el centro de Lleida y Tremp, aunque trabajamos para toda Espa\u00f1a.<\/p>\n<p>Un cordial saludo,<\/p>\n<p><a href=\"https:\/\/centregestor.es.\/\"><strong>Centre Gestor<\/strong><\/a><\/p>\n<p>\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>El Gobierno ha decidido prorrogar la vigencia del\u00a0Impuesto de patrimonio, que este a\u00f1o no presenta ninguna novedad fiscal.<\/p>","protected":false},"author":1,"featured_media":6986,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-9993","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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