{"id":988976,"date":"2021-04-28T13:00:43","date_gmt":"2021-04-28T11:00:43","guid":{"rendered":"https:\/\/gcebollero.com\/campanya-renda-i-patrimoni-2021\/"},"modified":"2026-09-16T09:38:24","modified_gmt":"2026-09-16T07:38:24","slug":"campanya-renda-i-patrimoni-2021","status":"publish","type":"post","link":"https:\/\/gcebollero.com\/ca\/campanya-renda-i-patrimoni-2021\/","title":{"rendered":"Campanya renda i patrimoni 2021"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"988976\" class=\"elementor elementor-988976 elementor-3892\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8cd4f90 e-flex e-con-boxed e-con e-parent\" data-id=\"8cd4f90\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-27f2e41 elementor-widget elementor-widget-text-editor\" data-id=\"27f2e41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Cal fer la declaraci\u00f3:<\/strong><\/p><p>Com a norma general, els contribuents estan obligats a presentar una declaraci\u00f3 de l\u2019IRPF quan els rendiments del treball superen els 22.000 euros. Per\u00f2 quan durant un any han cobrat de <strong>dos pagadors o m\u00e9s<\/strong>, aquest l\u00edmit baixa fins als <strong>14.000 euros<\/strong> (si s\u2019han cobrat almenys 1.500 euros del segon pagador); aix\u00f2 vol dir que molts contribuents que fins ara s\u2019estalviaven el tr\u00e0mit, hauran de presentar declaraci\u00f3. <\/p><p><strong>Les prestacions paguen IRPF:<\/strong><\/p><p>A m\u00e9s, pot passar que la declaraci\u00f3 surti a pagar, perqu\u00e8, en general, el SEPE no aplica cap retenci\u00f3 als pagaments de prestacions. Aix\u00f2 vol dir que, a la pr\u00e0ctica, <strong>els ERTO s\u2019han cobrat \u201cen brut\u201d, i ara s\u2019han de liquidar les corresponents retencions<\/strong> amb Hisenda, a trav\u00e9s de l\u2019IRPF. <\/p><p>L\u2019Ag\u00e8ncia Tribut\u00e0ria remarca que, a la pr\u00e0ctica, es paga el mateix, per\u00f2 tamb\u00e9 \u00e9s cert que haver d\u2019afrontar-ho tot de cop, quan segurament els diners ja s\u2019han gastat molt abans per passar el dia a dia, pot representar un problema per a molts contribuents. L\u2019impacte a la butxaca dependr\u00e0 molt del tipus d\u2019ERTO que s\u2019ha cobrat; una suspensi\u00f3 temporal durant un per\u00edode curt pot tenir un efecte limitat, per\u00f2 el cost de passar comptes amb Hisenda pot pujar molt m\u00e9s si s\u2019ha cobrat un ERTO de suspensi\u00f3 total durant molts mesos, sense que s\u2019hagi aplicat cap retenci\u00f3 en tot aquest temps <\/p><p><strong>Els errors del SEPE i l\u2019esborrany:<\/strong><\/p><p>Tamb\u00e9 s\u2019ho hauran de mirar b\u00e9 aquells que van cobrar de m\u00e9s del SEPE. Si els contribuents van poder esmenar els errors i saldar comptes amb el SEPE durant l\u2019any passat, l\u2019esborrany de l\u2019IRPF hauria d\u2019estar b\u00e9, perqu\u00e8 la declaraci\u00f3 del SEPE del model 190 haur\u00e0 consignat les retribucions i retencions correctes. Per\u00f2 si encara no tenen reconeguda la quantitat que es va cobrar de m\u00e9s, molts especialistes recomanen <strong>declarar-ho tot igualment, i reclamar despr\u00e9s a Hisenda<\/strong>.  <\/p><p>L\u2019Ag\u00e8ncia Tribut\u00e0ria, aix\u00f2 s\u00ed, diu que cada cop que s\u2019entra a l\u2019esborrany surten les dades actualitzades i per aix\u00f2 recomana <strong>esperar que vagi avan\u00e7ant la campanya de la renda<\/strong> perqu\u00e8 potser ja s\u2019hi inclou la notificaci\u00f3 del SEPE amb la quantitat a retornar.<\/p><p><strong>Rebaixa tram catal\u00e0:<\/strong><\/p><p>En el cas de Catalunya, la Generalitat va aprovar una rebaixa en el tram auton\u00f2mic de l\u2019IRPF, que \u00e9s m\u00e9s alt que el general, destinada a persones que hagin cobrat un ERTO o en situacions prec\u00e0ries. Un contribuent amb una renda anual de 20.000 euros <strong>s\u2019estalviar\u00e0, de mitjana, uns 172 euros<\/strong>. <\/p><p><strong>Deduccions mares treballadores:<\/strong><\/p><p>Les mares treballadores amb fills menors de tres anys tenen dret a percebre una deducci\u00f3 de fins a 1.200 euros per fill, per\u00f2 en el cas d\u2019haver estat en un ERTO de suspensi\u00f3 total, <strong>perden aquest dret mentre duri l\u2019expedient<\/strong>. En canvi, aquesta exclusi\u00f3 no afecta quan l\u2019ERTO \u00e9s per reducci\u00f3 de jornada o a temps parcial. <\/p><p><strong>Ajudes a aut\u00f2noms tributen:<\/strong><\/p><p>Tamb\u00e9 han d\u2019estar al cas els aut\u00f2noms que van rebre les ajudes directes. Els decrets que van posar en marxa les prestacions per cessament d\u2019activitat no especificaven que estiguessin exemptes de tributar, i l\u2019Ag\u00e8ncia Tribut\u00e0ria les considera r<strong>endiments del treball<\/strong>, de manera que s\u2019hauran d\u2019incloure a la declaraci\u00f3 <strong>(els primers 2.000 euros n\u2019estan exempts)<\/strong>. Les ajudes directes, com les que han donat les comunitats aut\u00f2nomes, es consideren rendiments d\u2019activitats econ\u00f2miques i s\u2019han de declarar.  <\/p><p>Qui va estar en un ERTO, o b\u00e9 els aut\u00f2noms que van cessar l\u2019activitat per conseq\u00fc\u00e8ncia de la pand\u00e8mia, podia rescatar una part dels drets consolidats en plans de pensions, etc, durant sis mesos, des del 14 de mar\u00e7 del 2020, sempre que fos per cobrir els salaris o ingressos que s\u2019havien deixat de percebre. El sindicat de t\u00e8cnics d\u2019Hisenda, Gestha, recorda que aquests reemborsaments estan considerats rendes del treball, i cal estar atent a l\u2019esborrany d\u2019Hisenda per assegurar-se que hi apareixen. <\/p><p><strong>L\u2019ingr\u00e9s m\u00ednim vital s\u2019ha de declarar:<\/strong><\/p><p>Qui ha rebut l\u2019Ingr\u00e9s m\u00ednim vital est\u00e0 obligat a presentar la declaraci\u00f3 de renda. S\u00f3n m\u00e9s de 460 mil beneficiaris a tot l\u2019Estat, per\u00f2 Hisenda recorda que \u00e9s una renda exempta i en principi <strong>no hauria de sortir ni a cobrar ni a pagar<\/strong>. Si s\u2019ha cobrat m\u00e9s de 11.200 euros, s\u2019haur\u00e0 de declarar la quantitat que superi aquesta xifra.  <\/p><p><strong>Fraccionar el pagament en sis cops:<\/strong><\/p><p>Davant la previsi\u00f3 que molts treballadors els hi sortir\u00e0 la declaraci\u00f3 \u201ca pagar\u201d, Hisenda permetr\u00e0 als treballadors en ERTO que aquest pagament es pugui fer en sis cops, i no nom\u00e9s en dos com fins ara.<\/p><p><strong>Donatius:<\/strong><\/p><p>El govern espanyol va aprovar un increment de la desgravaci\u00f3 pels donatius des del gener del 2020, fins al 80% dels primers 150 euros donats, i un 35% de la resta d\u2019aportacions, que poden augmentar si la quantitat donada a la mateixa ONG no ha disminu\u00eft en tres anys.<\/p><p><strong>Calendari<\/strong>:<\/p><p><strong>7 d&#8217;abril.<\/strong> Arrenca la campanya de la renda i patrimoni.<\/p><p><strong>4 de maig.<\/strong> Inici de sol\u00b7licitud pr\u00e8via atenci\u00f3 telef\u00f2nica pla \u201cLe llamamos\u201d.<\/p><p><strong>6 de maig.<\/strong> Inici de l\u2019atenci\u00f3 telef\u00f2nica per fer declaracions pla \u201cLe llamamos\u201d.<\/p><p><strong>27 de maig.<\/strong> Inici de sol\u00b7licitud cita pr\u00e8via atenci\u00f3 presencial.<\/p><p><strong>2 de juny<\/strong>. Inici d\u2019atenci\u00f3 presencial. <\/p><p><strong>25 juny.<\/strong> Data l\u00edmit de domiciliaci\u00f3 banc\u00e0ria.<\/p><p><strong>29 juny.<\/strong> \u00daltim dia per demanar cita pr\u00e8via per atenci\u00f3 telef\u00f2nica o oficines.<\/p><p><strong>30 juny.<\/strong> \u00daltim dia per presentar la declaraci\u00f3 de renda i patrimoni.<\/p><p>Recordi demanar la seva cita amb els nostres assessors al tel\u00e8fon 973 740 145 o via email <a href=\"mailto:gestoria@gcebollero.com\">gestoria@gcebollero.com<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Guia Campanya Renda 2021: Claus sobre ERTE, dos pagadors, ajuts a aut\u00f2noms i deduccions a Catalunya. Demana cita amb els nostres assessors! <\/p>\n","protected":false},"author":1,"featured_media":988977,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[122],"tags":[140],"class_list":["post-988976","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-renda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Campanya renda i patrimoni 2021 - Gestoria Cebollero<\/title>\n<meta name=\"description\" content=\"Guia Campanya Renda 2021: Claus sobre ERTE, dos pagadors, ajuts a aut\u00f2noms i deduccions a Catalunya. 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