{"id":851,"date":"2017-06-14T00:00:00","date_gmt":"2017-06-14T00:00:00","guid":{"rendered":"https:\/\/despatxmoragues.com\/impost-actius-no-productius\/"},"modified":"2021-05-28T14:39:19","modified_gmt":"2021-05-28T14:39:19","slug":"impost-actius-no-productius","status":"publish","type":"post","link":"https:\/\/despatxmoragues.com\/ca\/impost-actius-no-productius\/","title":{"rendered":"El nou impost sobre actius no productius"},"content":{"rendered":"<h4>El nou impost sobre actius no productius grava la tinen\u00e7a d&#8217;una s\u00e8rie de b\u00e9ns que marca la llei i que es consideren com a no productius, sempre que estiguin\u00a0situats a Catalunya\u00a0en el moment de\u00a0la data de meritaci\u00f3 de l&#8217;impost.<\/h4>\n<p>Aquests b\u00e9ns s\u00f3n els b\u00e9ns immobles, vehicles de motor amb una pot\u00e8ncia igual o superior a 200 cavalls, aeronaus, vaixells de lleure, articles d&#8217;antiguitat i joies, sempre que es considerin com a no productius en el moment de la data de meritaci\u00f3 de l&#8217;impost, \u00e9s a dir, que no estiguin afectats per cap tipus d&#8217;activitat econ\u00f2mica.<\/p>\n<p>La data de meritaci\u00f3 de l&#8217;impost es cada dia 1 de gener de l&#8217;any en que s&#8217;adquireix el b\u00e9 considerat com a no productiu, excepcionalment per a l&#8217;any 2017 en el que la data de meritaci\u00f3 es al 30 de juny del 2017.<\/p>\n<p>Les persones afectades per aquest impost s\u00f3n \u00fanicament les persones jur\u00eddiques i altres entitats indicades expressament per la llei, com per exemple, les societats civils, quedant excloses les persones f\u00edsiques, fundacions, entitats sense \u00e0nim de lucre i les Administracions P\u00fabliques.<\/p>\n<p>I respecte la forma com es calcula aquest nou impost, es tindr\u00e0 en compte el valor catastral respecte els b\u00e9ns i pel que fa a la resta de b\u00e9ns, es computar\u00e0 el valor catastral a la data de meritaci\u00f3 de l&#8217;impost.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El nou impost sobre actius no productius grava la tinen\u00e7a d&#8217;una s\u00e8rie de b\u00e9ns que marca la llei i que es consideren com a no productius, sempre que estiguin\u00a0situats a Catalunya\u00a0en el moment de\u00a0la data de meritaci\u00f3 de l&#8217;impost. Aquests b\u00e9ns s\u00f3n els b\u00e9ns immobles, vehicles de motor amb una pot\u00e8ncia igual o superior a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3401,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[310],"tags":[161,117],"class_list":["post-851","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-problemes-amb-hisenda","tag-actius-no-productius","tag-impost"],"_links":{"self":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/851","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/comments?post=851"}],"version-history":[{"count":2,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/851\/revisions"}],"predecessor-version":[{"id":3403,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/851\/revisions\/3403"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/media\/3401"}],"wp:attachment":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/media?parent=851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/categories?post=851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/tags?post=851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}