{"id":2751,"date":"2015-01-12T09:35:00","date_gmt":"2015-01-12T09:35:00","guid":{"rendered":"http:\/\/www.fpecaixa.info\/modificacio-en-limpost-de-la-renda-de-les-persones-fisiques\/"},"modified":"2021-10-19T13:55:37","modified_gmt":"2021-10-19T13:55:37","slug":"modificacio-en-limpost-de-la-renda-de-les-persones-fisiques","status":"publish","type":"post","link":"https:\/\/www.fpecaixa.info\/ca\/modificacio-en-limpost-de-la-renda-de-les-persones-fisiques\/","title":{"rendered":"Modificaci\u00f3 en l&#8217;Impost de la Renda de les Persones F\u00edsiques"},"content":{"rendered":"\n<p>Dijous passat 27 de novembre de 2014 es va publicar en el BOE la Llei 26\/2014 que va modificar l&#8217;Impost de la Renda de les Persones F\u00edsiques (IRPF), impost que afecta els part\u00edcips i beneficiaris dels Plans de Pensions, amb entrada en vigor el dia 1 de gener de 2015.<\/p>\n\n<p>L&#8217;any 2006 la Llei 35\/2006 de 28 de novembre va eliminar la possibilitat d&#8217;aplicar la reducci\u00f3 del 40% a les prestacions de Plans de Pensions en forma de capital, si b\u00e9 va establir un r\u00e8gim transitori que permetia mantenir la reducci\u00f3 per les quantitats aportades (m\u00e9s els seus rendiments) i\/o les conting\u00e8ncies esdevingudes abans de l&#8217;1 de gener de 2007 (data de la seva entrada en vigor).<\/p>\n\n<p>La nova Llei de 2014 mant\u00e9 aquest r\u00e8gim transitori, si b\u00e9 nom\u00e9s permet la seva aplicaci\u00f3 en els seg\u00fcents termes:<\/p>\n\n<p> a. Conting\u00e8ncies noves (esdevingudes a partir de l&#8217;1 de gener de 2015), es podr\u00e0 aplicar la reducci\u00f3 del 40% quan se sol\u00b7liciti el cobrament de la prestaci\u00f3 en el mateix exercici en qu\u00e8 esdevingui la conting\u00e8ncia o en els dos seg\u00fcents.<\/p>\n\n<p> b. Conting\u00e8ncies antigues (esdevingudes abans de l&#8217;1 de gener de 2015), es distingeixen dos sup\u00f2sits:<\/p>\n\n<ul class=\"wp-block-list\"><li>Conting\u00e8ncies esdevingudes en els exercicis 2011 a 2014, el r\u00e8gim transitori sol podr\u00e0 ser aplicable, en el seu cas, a les prestacions percebudes fins a la finalitzaci\u00f3 del vuit\u00e8 exercici seg\u00fcent a aquell en el qual va esdevenir la conting\u00e8ncia corresponent.<\/li><li>Conting\u00e8ncies esdevingudes en els exercicis 2010 o anteriors, el r\u00e8gim transitori nom\u00e9s podr\u00e0 ser aplicable, en el seu cas, a les prestacions percebudes fins al 31 de desembre de 2018.<\/li><\/ul>\n<p>D&#8217;aquesta manera, l&#8217;aplicaci\u00f3 de la reducci\u00f3 del 40% queda subjecta a un calendari que es resumeix en el quadre adjunt:<\/p>\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-center\" data-align=\"center\"><strong>Any esdeveniment conting\u00e8ncia<\/strong><\/th><th class=\"has-text-align-center\" data-align=\"center\"><strong>Termini m\u00e0xim per a cobrament amb reducci\u00f3 40%<\/strong><\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">2010 o anteriors<\/td><td class=\"has-text-align-center\" data-align=\"center\">31-dec-2018<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2011<\/td><td class=\"has-text-align-center\" data-align=\"center\">31-dec-2019<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2012<\/td><td class=\"has-text-align-center\" data-align=\"center\">31-dec-2020<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2013<\/td><td class=\"has-text-align-center\" data-align=\"center\">31-dec-2021<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2014<\/td><td class=\"has-text-align-center\" data-align=\"center\">31-dec-2022<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2015 o posterior<\/td><td class=\"has-text-align-center\" data-align=\"center\">31-dec + 2 anys<\/td><\/tr><\/tbody><\/table><\/figure><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n<p><\/p>\n\n<p><strong>Comissi\u00f3 de Control del PPE de CaixaBank, S.A.<\/strong><\/p>\n\n<p>Barcelona, gener de 2015.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dijous passat 27 de novembre de 2014 es va publicar en el BOE la Llei 26\/2014 que va modificar l&#8217;Impost de la Renda de les Persones F\u00edsiques (IRPF), impost que afecta els part\u00edcips i beneficiaris dels Plans de Pensions, amb entrada en vigor el dia 1 de gener de 2015. L&#8217;any 2006 la Llei 35\/2006 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[57],"tags":[],"class_list":["post-2751","post","type-post","status-publish","format-standard","hentry","category-noticies"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modificaci\u00f3 en l&#039;Impost de la Renda de les Persones F\u00edsiques - Plan de Pensiones de Empleo (PC30)<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fpecaixa.info\/modificacion-en-el-impuesto-de-la-renta-de-las-personas-fisicas\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modificaci\u00f3 en l&#039;Impost de la Renda de les Persones F\u00edsiques - Plan de Pensiones de Empleo (PC30)\" \/>\n<meta property=\"og:description\" content=\"Dijous passat 27 de novembre de 2014 es va publicar en el BOE la Llei 26\/2014 que va modificar l&#8217;Impost de la Renda de les Persones F\u00edsiques (IRPF), impost que afecta els part\u00edcips i beneficiaris dels Plans de Pensions, amb entrada en vigor el dia 1 de gener de 2015. 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