{"id":34,"date":"2015-07-15T08:42:59","date_gmt":"2015-07-15T08:42:59","guid":{"rendered":"http:\/\/barnadasassessors.com\/?p=34"},"modified":"2015-07-15T08:42:59","modified_gmt":"2015-07-15T08:42:59","slug":"novetats-fiscals-2015","status":"publish","type":"post","link":"https:\/\/barnadasassessors.com\/?p=34","title":{"rendered":"NOVETATS FISCALS 2015"},"content":{"rendered":"<p>En el BOE de l&#8217;11 de juliol s&#8217;ha publicat el Reial Decret llei 9\/2015, que recull en l&#8217;\u00e0mbit tributari determinades modificacions en la Llei 35\/2006 de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques, comprensives de l&#8217;establiment d&#8217;una nova escala general estatal i de l&#8217;estalvi, aplicables des de l&#8217;1 de gener de 2015, i s&#8217;introdueix una nova lletra y) de l&#8217;article 7, pel qual es declaren exemptes determinades prestacions econ\u00f2miques i ajudes establertes per les comunitats aut\u00f2nomes i Entitats Locals. Tamb\u00e9 es modifica la Llei 27\/2014, de l&#8217;Impost sobre Societats, pel que fa als percentatges de retenci\u00f3 i el Reial decret Legislatiu 5\/2004, pel qual s&#8217;aprova el text ref\u00f3s de la Llei de l&#8217;Impost sobre la Renda de No residents, pel que fa als nous tipus de gravamen aplicables a partir de l&#8217;entrada en vigor d&#8217;aquest Reial Decret llei.<\/p>\n<p><a href=\"http:\/\/barnadasassessors.com\/wp-content\/uploads\/2015\/07\/reten_ingresos_cuenta_IRPF-1.pdf\" target=\"_blank\">quadre tipus impositius<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el BOE de l&#8217;11 de juliol s&#8217;ha publicat el Reial Decret llei 9\/2015, que recull en l&#8217;\u00e0mbit tributari determinades modificacions en la Llei 35\/2006 de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques, comprensives de l&#8217;establiment d&#8217;una nova escala general estatal i de l&#8217;estalvi, aplicables des de l&#8217;1 de gener de 2015, i s&#8217;introdueix [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/barnadasassessors.com\/index.php?rest_route=\/wp\/v2\/posts\/34"}],"collection":[{"href":"https:\/\/barnadasassessors.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/barnadasassessors.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/barnadasassessors.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/barnadasassessors.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=34"}],"version-history":[{"count":3,"href":"https:\/\/barnadasassessors.com\/index.php?rest_route=\/wp\/v2\/posts\/34\/revisions"}],"predecessor-version":[{"id":38,"href":"https:\/\/barnadasassessors.com\/index.php?rest_route=\/wp\/v2\/posts\/34\/revisions\/38"}],"wp:attachment":[{"href":"https:\/\/barnadasassessors.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=34"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/barnadasassessors.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=34"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/barnadasassessors.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=34"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}