{"id":34028,"date":"2024-03-19T09:00:37","date_gmt":"2024-03-19T09:00:37","guid":{"rendered":"https:\/\/www.amatimmobiliaris.com\/w\/?p=34028"},"modified":"2024-03-19T10:04:13","modified_gmt":"2024-03-19T10:04:13","slug":"novetats-en-la-reuduccio-del-rendiment-net","status":"publish","type":"post","link":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2024\/03\/novetats-en-la-reuduccio-del-rendiment-net\/","title":{"rendered":"Novetats en la reducci\u00f3 del rendiment net"},"content":{"rendered":"<h2 style=\"text-align: justify;\">Novetats en les reduccions aplicables per a la determinaci\u00f3 del rendiment net de capital immobiliari<\/h2>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Amb l&#8217;entrada en vigor de la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-12203\" target=\"_blank\" rel=\"noopener\">Llei 12\/2023, de 24 de maig<\/a>, pel dret a l&#8217;habitatge, la reducci\u00f3 per a la determinaci\u00f3 del rendiment net del capital immobiliari s&#8217;ha vist modificada. No obstant aix\u00f2, com es veur\u00e0 a continuaci\u00f3, <strong>nom\u00e9s afecta<\/strong> aquells <strong>contractes d&#8217;arrendaments d&#8217;habitatges subscrits a partir del 26 de maig de 2023.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">En primer lloc, cal aclarir que les <strong>noves reduccions no afectaran la declaraci\u00f3 de la renda a presentar aquest 2024<\/strong>, que correspon a l&#8217;exercici 2023. Per tant, en la declaraci\u00f3 de la renda d&#8217;enguany, la reducci\u00f3 aplicable ser\u00e0 del 60% per a tots els casos.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Aix\u00ed doncs, <strong>les novetats en aquest sentit seran aplicables per a l&#8217;exercici 2024, que tindr\u00e0 lloc el 2025<\/strong>. Per tal de saber quina reducci\u00f3 \u00e9s aplicable en cada cas, caldr\u00e0, primer, diferenciar entre dos grups de contractes: els subscrits abans del 26 de maig de 2023 i els que ho van ser amb posterioritat a aquesta data.<\/p>\n<p>&nbsp;<\/p>\n<h5>En definitiva, tindrem els seg\u00fcents escenaris <b><strong>segons quan s&#8217;efectu\u00ef\u00a0la declaraci\u00f3 de la renda.<\/strong><\/b><\/h5>\n<ul>\n<li><strong>2024<\/strong>, corresponent a l&#8217;exercici 2023.<br \/>\nLa <strong>reducci\u00f3 continuar\u00e0<\/strong> sent del <strong><span style=\"color: #da291c;\">60% per a tots els casos<\/span>.<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>2025<\/strong>, corresponent a l&#8217;exercici 2024.<br \/>\nLa <strong>reducci\u00f3<\/strong> aplicable<strong>\u00a0podr\u00e0 ser:<\/strong><\/p>\n<ul>\n<li><strong>Contractes signats abans del 26 de maig del 2023.<br \/>\n<span style=\"color: #da291c;\">60%,<\/span><\/strong> d&#8217;acord amb la normativa anterior a la Llei 12\/2023.<\/li>\n<li><strong>Contractes signats amb posterioritat al 26 de maig del 2023.<br \/>\n<span style=\"color: #da291c;\">90%, 70%, 60% o 50%, en funci\u00f3 de les circumst\u00e0ncies<\/span><\/strong> que concorrin en el contracte.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h5 style=\"text-align: justify;\"><strong>Un cop situats segons la data del contracte, ja estem en disposici\u00f3 de veure quines s\u00f3n les circumst\u00e0ncies que s&#8217;han de donar, amb relaci\u00f3 als <b>contractes subscrits amb posterioritat al 26 de maig del 2023<\/b>, per aplicar cada un dels diferents percentatges de reducci\u00f3:<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<h6><strong>Reducci\u00f3 del 90% si:<\/strong><\/h6>\n<ul>\n<li style=\"text-align: justify;\">Es formalitza un <b>nou contracte<\/b> d\u2019arrendament.<\/li>\n<li style=\"text-align: justify;\">L\u2019habitatge est\u00e0 situat en una <b>zona tensionada.<\/b><\/li>\n<li style=\"text-align: justify;\">La renda inicial es <b>rebaixa un 5%<\/b> respecte a l&#8217;\u00faltima renda de l&#8217;anterior contracte d&#8217;arrendament del mateix habitatge, una vegada aplicada, si escau, la cl\u00e0usula d&#8217;actualitzaci\u00f3 anual del contracte anterior.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h6><strong>Reducci\u00f3 del 70% si:<\/strong><\/h6>\n<ul>\n<li style=\"text-align: justify;\">El contribuent ha llogat per <b>primera vegada l&#8217;habitatge.<\/b><\/li>\n<li style=\"text-align: justify;\">L&#8217;habitatge es troba en una <b>zona de mercat residencial tensionada.<\/b><\/li>\n<li style=\"text-align: justify;\">L&#8217;arrendatari t\u00e9 una edat compresa entre els <b>18 i els 35 anys<\/b> (quan hi hagi diversos arrendataris en el mateix habitatge, la reducci\u00f3 s&#8217;aplicar\u00e0 sobre la part del rendiment net que proporcionalment correspongui als arrendataris que compleixin els requisits).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h6><strong>Reducci\u00f3 del 70% quan:<\/strong><\/h6>\n<ul>\n<li style=\"text-align: justify;\">L\u2019<strong>arrendatari \u00e9s una Administraci\u00f3 P\u00fablica o entitat sense \u00e0nim de lucre que destina l\u2019habitatge a lloguer social amb una renda mensual inferior a l\u2019establerta al Programa d\u2019ajudes al lloguer<\/strong> del pla estatal d\u2019habitatge <strong>o a l\u2019allotjament de persones que es trobin en situaci\u00f3 de vulnerabilitat econ\u00f2mica<\/strong> o quan l\u2019habitatge estigui acollit a algun programa p\u00fablic d\u2019habitatge o qualificaci\u00f3 en virtut del qual l\u2019Administraci\u00f3 competent estableixi una limitaci\u00f3 en la renda del lloguer.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h6><strong>Reducci\u00f3 del 60% si:<\/strong><\/h6>\n<ul>\n<li style=\"text-align: justify;\">L\u2019<strong>habitatge ha estat objecte d\u2019una actuaci\u00f3 de rehabilitaci\u00f3<\/strong> (segons es preveu en l\u2019apartat 1 de l\u2019article 41 del Reglament de l\u2019Impost) en els dos anys anteriors a la data de formalitzaci\u00f3 del contracte d\u2019arrendament.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h6><strong>Reducci\u00f3 del 50% en la resta de casos.<\/strong><\/h6>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Els requisits assenyalats hauran de complir-se <strong>en el moment de signar el contracte<\/strong> d\u2019arrendament, <strong>essent aplicable la reducci\u00f3 mentre es continu\u00efn complint els requisits.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h5 style=\"text-align: justify;\"><strong>A tall de resum:<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<table style=\"width: 100%;\" border=\"3\">\n<tbody>\n<tr>\n<td style=\"border-left: 2px solid #000;\"><\/td>\n<td style=\"text-align: center; background-color: #da291c; border-left: 2px solid #000; font-size: 12px;\" colspan=\"2\"><span style=\"color: #ffffff;\"><strong>Reducci\u00f3 60%<\/strong><\/span><\/td>\n<td style=\"text-align: center; background-color: #da291c; border-left: 2px solid #000; font-size: 12px;\"><span style=\"color: #ffffff;\"><strong>Noves reduccions<br \/>\n90%, 70% i 60%<\/strong><\/span><\/td>\n<td style=\"text-align: center; background-color: #da291c; border-left: 2px solid #000; font-size: 12px;\"><span style=\"color: #ffffff;\"><strong>Reducci\u00f3 50%<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-left: 2px solid #000;\"><\/td>\n<td style=\"text-align: center; background-color: rgba(218, 41, 28, 0.6); border-left: 2px solid #000; border-top: 1px solid #000; border-bottom: 2px solid #000; font-size: 10px;\"><span style=\"color: #ffffff;\">Declaraci\u00f3 Renda 2023<\/span><\/td>\n<td style=\"text-align: center; background-color: rgba(218, 41, 28, 0.6); border-left: 1px solid #000; border-top: 1px solid #000; border-bottom: 2px solid #000; font-size: 10px;\"><span style=\"color: #ffffff;\">Declaraci\u00f3 Renda 2024<\/span><\/td>\n<td style=\"text-align: center; background-color: rgba(218, 41, 28, 0.6); border-left: 2px solid #000; border-top: 1px solid #000; border-bottom: 2px solid #000; font-size: 10px;\"><span style=\"color: #ffffff;\">Des d&#8217;1\/1\/2024<\/span><\/td>\n<td style=\"text-align: center; background-color: rgba(218, 41, 28, 0.6); border-left: 2px solid #000; border-top: 1px solid #000; border-bottom: 2px solid #000; font-size: 10px;\"><span style=\"color: #ffffff;\">Declaraci\u00f3 Renda 2024<\/span><\/td>\n<\/tr>\n<tr style=\"border: 1px solid #9185dc0;\">\n<td style=\"font-weight: bold; text-align: left; font-size: 12px; border-left: 2px solid #000; border-top: 2px solid #000;\">Contractes ABANS<br \/>\ndel 26\/05\/2023<\/td>\n<td style=\"text-align: center; font-size: 10px; border-left: 2px solid #000; border-top: 2px solid #000;\">X<\/td>\n<td style=\"text-align: center; font-size: 10px; border-left: 1px solid #000; border-top: 2px solid #000;\">X<\/td>\n<td style=\"border-left: 2px solid #000; border-top: 2px solid #000;\"><\/td>\n<td style=\"border-left: 2px solid #000; border-top: 2px solid #000;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"font-weight: bold; text-align: left; font-size: 12px; border-top: 2px solid #000;\">Contractes entre<br \/>\n26\/05\/2023 i 31\/12\/2023<\/td>\n<td style=\"text-align: center; font-size: 10px; border-left: 2px solid #000; border-top: 2px solid #000;\">X<br \/>\nDes de <strong>26\/05\/23<\/strong><br \/>\na <strong>31\/12\/2023<\/strong><\/td>\n<td style=\"border-left: 1px solid #000; border-top: 2px solid #000;\"><\/td>\n<td style=\"border-left: 2px solid #000; border-top: 2px solid #000;\">\n<p style=\"text-align: center; font-size: 10px;\">X<\/p>\n<p style=\"text-align: center; font-size: 10px;\">A partir de l&#8217;<strong>1\/1\/2024<\/strong>,<br \/>\n<strong>SI<\/strong> es compleixen requisits<\/p>\n<\/td>\n<td style=\"border-left: 2px solid #000; border-top: 2px solid #000;\">\n<p style=\"text-align: center; font-size: 10px;\">X<\/p>\n<p style=\"text-align: center; font-size: 10px;\">A partir de l&#8217;<strong>1\/1\/2024<\/strong>,<br \/>\nsi <b>NO<\/b> es compleixen requisits<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"font-weight: bold; text-align: left; font-size: 12px; border-top: 2px solid #000;\">Contractes despr\u00e9s<br \/>\ndel 1\/1\/2024<\/td>\n<td style=\"text-align: center; font-size: 10px; border-left: 2px solid #000; border-top: 2px solid #000;\"><\/td>\n<td style=\"text-align: center; font-size: 10px; border-left: 1px solid #000; border-top: 2px solid #000;\"><\/td>\n<td style=\"text-align: center; font-size: 10px; border-left: 2px solid #000; border-top: 2px solid #000;\">X<br \/>\nA partir de l&#8217;<strong>1\/1\/2024<\/strong>,<br \/>\n<strong>SI<\/strong> es compleixen requisits<\/td>\n<td style=\"text-align: center; font-size: 10px; border-left: 2px solid #000; border-top: 2px solid #000;\">X<br \/>\nA partir de l&#8217;<strong>1\/1\/2024<\/strong>,<br \/>\nsi<strong> NO<\/strong>\u00a0es compleixen requisits<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Per acabar, cal posar de manifest que l\u2019aplicaci\u00f3 de les reduccions del 90% i del 70%, com s&#8217;ha mencionat anteriorment, \u00e9s necess\u00e0ria quan l\u2019habitatge estigui situat en una <b>zona declarada com \u00e0rea de mercat residencial tensionat,<\/b> i que ha entrat en vigor el passat 16 de mar\u00e7 de 2024.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Aix\u00ed mateix, les esmentades reduccions <b>no seran aplicables<\/b> als contractes d\u2019arrendament que incompleixin l\u2019apartat 6 de l\u2019article 17 de la LAU.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Per qualsevol dubte, o si vols informaci\u00f3, pots contactar amb nosaltres a trav\u00e9s d&#8217;<span style=\"color: #0000ff;\"><a style=\"color: # 0000ff;\" href=\"mailto:info@amatimmo.cat\">info@amatimmo.cat<\/a><\/span> o trucant-nos al (+34) 934 803 400.<\/p>\n<p>&nbsp;<\/p>\n<h4>Descobreix m\u00e9s sobre temes fiscals al <a href=\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/categoria-ca\/fiscalitat-ca\/\" target=\"_blank\" rel=\"noopener\">nostre blog<\/a><\/h4>\n<h5><strong>T&#8217;ha agradat l&#8217;article? <b>Comparteix-t&#8217;ho!<\/b><\/strong><\/h5>\n<p><a href=\"https:\/\/twitter.com\/intent\/tweet?text=T'expliquem les novetats en la reducci\u00f3 del rendiment net a causa de la entrada en vigor de la Llei 12\/2023.%0A%40amat_cat%0A%0A&amp;url=https:\/\/www.amatimmobiliaris.com\/w\/ca\/2024\/03\/novetats-en-la-reuduccio-del-rendiment-net\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-19030 size-full\" src=\"https:\/\/www.amatimmobiliaris.com\/w\/wp-content\/uploads\/2021\/11\/twitter.png\" alt=\"\" width=\"25\" height=\"20\" \/><\/a><a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.amatimmobiliaris.com%2Fw%2Fca%2F2024%2F03%2Fnovetats-en-la-reuduccio-del-rendiment-net%2F\" class=\"broken_link\" rel=\"nofollow\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-19024 size-full\" src=\"https:\/\/www.amatimmobiliaris.com\/w\/wp-content\/uploads\/2021\/11\/fb.png\" alt=\"\" width=\"12\" height=\"24\" \/><\/a><a href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Fwww.amatimmobiliaris.com%2Fw%2Fca%2F2024%2F03%2Fnovetats-en-la-reuduccio-del-rendiment-net%2F\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-19028 size-full\" src=\"https:\/\/www.amatimmobiliaris.com\/w\/wp-content\/uploads\/2021\/11\/linkedin.png\" alt=\"\" width=\"25\" height=\"25\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Novetats en les reduccions aplicables per a la determinaci\u00f3 del rendiment net de capital immobiliari &nbsp; Amb l&#8217;entrada en vigor de la Llei 12\/2023, de 24 de maig, pel dret a l&#8217;habitatge, la reducci\u00f3 per a la determinaci\u00f3 del rendiment net del capital immobiliari s&#8217;ha vist modificada. No obstant aix\u00f2, com es veur\u00e0 a continuaci\u00f3, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":33724,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[1624,1632,1156,1157,1626],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Novetats en la reducci\u00f3 del rendiment net | Amat Immobiliaris<\/title>\n<meta name=\"description\" content=\"T&#039;expliquem les novetats en la reducci\u00f3 del rendiment net a causa de la entrada en vigor de la Llei 12\/2023.\" \/>\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.amatimmobiliaris.com\/w\/ca\/2024\/03\/novetats-en-la-reuduccio-del-rendiment-net\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" 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