{"id":988999,"date":"2014-06-23T16:18:00","date_gmt":"2014-06-23T14:18:00","guid":{"rendered":"https:\/\/gcebollero.com\/avantprojecte-de-llei-per-a-la-reforma-fiscal\/"},"modified":"2026-09-16T10:12:16","modified_gmt":"2026-09-16T08:12:16","slug":"avantprojecte-de-llei-per-a-la-reforma-fiscal","status":"publish","type":"post","link":"https:\/\/gcebollero.com\/ca\/avantprojecte-de-llei-per-a-la-reforma-fiscal\/","title":{"rendered":"Avantprojecte de llei per a la reforma fiscal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"988999\" class=\"elementor elementor-988999 elementor-987851\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d0104a0 e-flex e-con-boxed e-con e-parent\" data-id=\"2d0104a0\" 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-16dad9c9 elementor-widget elementor-widget-text-editor\" data-id=\"16dad9c9\" 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>Us comuniquem que en el Consell de Ministres celebrat en el dia d\u2019avui, 20 de juny de 2013, s\u2019ha presentat l\u2019Avantprojecte de Llei per a la Reforma Fiscal. Pel que s\u2019iniciar\u00e0 el termini d\u2019informaci\u00f3 p\u00fablica despr\u00e9s de la seva publicaci\u00f3 dilluns que ve 23 de juny. <\/p><p>En la roda de premsa celebrada despr\u00e9s del referit Consell de Ministres, s\u2019han exposat algunes de les mesures que cont\u00e9 l\u2019Avantprojecte per a la Reforma Fiscal, Reforma que afectar\u00e0 \u00fanicament la normativa estatal i respecte a la qual destaquem:<\/p><ul><li><b>IRPF:<\/b><\/li><\/ul><p>\u2013 Respecte a l\u2019escala general de l\u2019impost: Els set trams de renda actuals passaran a cinc amb un tipus m\u00ednim del 20%, a partir dels primers 12.450 euros, i un m\u00e0xim del 47% en 2015 i, per a 2016, un tipus m\u00ednim del 19% i un m\u00e0xim del 45%.<br>\u2013 Amb respecte a la escala del estalvi: es mantindr\u00e0 el nombre de trams en tres, disminuint els tipus de gravamen corresponents a cada tram, 20%, 22% i 24% per a 2015 i 19%, 21% i 23% per a 2016.<\/p><p>\u2013 S\u2019elevaran els m\u00ednims personals i familiars en els sup\u00f2sits de cura de fills i persones dependents.<\/p><p>\u2013 Es mantindr\u00e0 l\u2019ajuda a les dones treballadores amb fill a c\u00e0rrec menor de 3 anys, i s\u2019ampliar\u00e0 aquesta ajuda a altres col\u00b7lectius com a fam\u00edlies nombroses i aquelles amb algun membre en situaci\u00f3 de discapacitat.<\/p><ul><li> <b style=\"line-height: 1.5em\">IS:<\/b><\/li><\/ul><p><span style=\"line-height: 1.5em\">\u2013 El tipus de gravamen general passar\u00e0 del 30% al 28% en 2015 i al 25% en 2016.<\/span><\/p><p>\u2013 S&#8217;incentivar\u00e0 la deducci\u00f3 per I+D+i, procedint a la supressi\u00f3 de la resta de deduccions.<\/p><p>\u2013 Amb el objectiu de promoure el finan\u00e7ament empresarial i reduir el alt grau de endeutament de les empreses, es preveu la creaci\u00f3 d\u2019una reserva de capitalitzaci\u00f3, amb una dotaci\u00f3 m\u00e0xima del 10% del benefici fiscal.<\/p><p>Respecte a les PIMES:<\/p><p>1. S\u2019introduir\u00e0 un nou tipus redu\u00eft del 15% (nous emprenedors) durant els dos primers anys, per a aquelles empreses de nova creaci\u00f3 que contractin personal.<\/p><p>2. Es crear\u00e0 una reserva d\u2019anivellament, amb c\u00e0rrec al benefici de l\u2019exercici, no vinculada a la inversi\u00f3 que permeti a les empreses fer front a possibles p\u00e8rdues.<\/p><ul><li><b>IVA:<\/b><\/li><\/ul><p><span style=\"line-height: 1.5em\">\u2013 L\u2019\u00fanic canvi previst, la tributaci\u00f3 de determinats productes sanitaris al 21%.<\/span><\/p><ul><li><b>Ley General Tribut\u00e0ria:<\/b><\/li><\/ul><p>\u2013 En quan a les mesures de lluita contra el frau es preveu la publicaci\u00f3 de la llista de morosos amb la Hisenda P\u00fablica.<br \/><\/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>Us comuniquem que en el Consell de Ministres celebrat en el dia d&#8217;avui, 20 de juny de 2013, s&#8217;ha presentat l&#8217;Avantprojecte de Llei per a la Reforma Fiscal. <\/p>\n","protected":false},"author":1,"featured_media":989000,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[122],"tags":[],"class_list":["post-988999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - 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