{"id":15482,"date":"2025-03-31T09:45:47","date_gmt":"2025-03-31T07:45:47","guid":{"rendered":"https:\/\/www.arcoabogados.es\/?p=15482"},"modified":"2025-04-16T11:23:33","modified_gmt":"2025-04-16T09:23:33","slug":"principals-novetats-tributaries-a-catalunya-introduides-pel-decret-llei-5-2025-irpf-isd-itp-ajd","status":"publish","type":"post","link":"https:\/\/www.arcoabogados.es\/ca\/principals-novetats-tributaries-a-catalunya-introduides-pel-decret-llei-5-2025-irpf-isd-itp-ajd","title":{"rendered":"PRINCIPALS NOVETATS TRIBUT\u00c0RIES A CATALUNYA INTRODU\u00cfDES PEL DECRET LLEI 5\/2025: IRPF,\u00a0ISD,\u00a0ITP-AJD"},"content":{"rendered":"\n

El Govern de la Generalitat de Catalunya ha aprovat el Decret llei 5\/2025, de 25 de mar\u00e7, mitjan\u00e7ant el qual s’adopten mesures urgents en mat\u00e8ria fiscal. Aquest decret va ser publicat en el Diari Oficial de la Generalitat de Catalunya l’endem\u00e0. Entre les seves principals novetats, destaquen els canvis introdu\u00efts en els seg\u00fcents tributs: Impost sobre la Renda de les Persones F\u00edsiques (IRPF), Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats (ITP i AJD) i Impost sobre Successions i Donacions (ISD).<\/p>\n\n\n\n

Impost sobre la Renda de les Persones F\u00edsiques (IRPF)<\/p>\n\n\n\n

S’introdueix una nova escala auton\u00f2mica de gravamen aplicable des de l’1 de gener de 2025. Aquesta nova escala redueix els tipus impositius en els primers trams i simplifica l’estructura fiscal, disminuint el nombre de trams de nou a vuit.<\/p>\n\n\n\n

El tipus impositiu inicial \u00e9s del 9,5% per a bases imposables de fins a 12.500 \u20ac.
El tipus m\u00e0xim \u00e9s del 25,5% per a rendes superiors a 175.000 \u20ac.<\/p>\n\n\n\n

Base liquidable fins a (euros)<\/strong><\/td>Quota \u00edntegra (euros)<\/strong><\/td>Resto base liquidable fins a (euros)<\/strong><\/td>Tipus aplicable percentatge (%)<\/strong><\/td><\/tr>
0,00<\/td>0,00<\/td>12.500,00<\/td>9,50%<\/td><\/tr>
12.500,00<\/td>1.187,50<\/td>9.500,00<\/td>12,50%<\/td><\/tr>
22.000,00<\/td>2.375,00<\/td>11.000,00<\/td>16,00%<\/td><\/tr>
33.000,00<\/td>4.135,00<\/td>20.000,00<\/td>19,00%<\/td><\/tr>
53.000,00<\/td>7.935,00<\/td>37.000,00<\/td>21,50%<\/td><\/tr>
90.000,00<\/td>15.890,00<\/td>30.000,00<\/td>23,50%<\/td><\/tr>
120.000,00<\/td>22.940,00<\/td>55.000,00<\/td>24,50%<\/td><\/tr>
175.000,00<\/td>36.415,00<\/td>d\u00b4ara endavant<\/td>25,50%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Deduccions auton\u00f2miques<\/strong>
\u2022 Deducci\u00f3 per lloguer d’habitatge habitual:<\/strong><\/p>\n\n\n\n

    \n
  • S’amplia el llindar de renda de 20.000 \u20ac a 30.000 \u20ac.<\/li>\n\n\n\n
  • S’incrementa l’import dedu\u00efble fins a 500 \u20ac (o 1.000 \u20ac per a fam\u00edlies nombroses o monoparentals).<\/li>\n\n\n\n
  • S’eleva el l\u00edmit d’edat per a joves beneficiaris de 32 a 35 anys.<\/li>\n\n\n\n
  • S’elimina el requisit que el lloguer excedeixi el 10% dels rendiments nets.<\/li>\n<\/ul>\n\n\n\n

    \u2022 Nova deducci\u00f3 per a v\u00edctimes de viol\u00e8ncia masclista:<\/strong><\/p>\n\n\n\n

      \n
    • Un 20%<\/strong> del lloguer amb un m\u00e0xim de 1.000 \u20ac.<\/strong><\/li>\n\n\n\n
    • Pot aconseguir el 25%<\/strong> (1.200 \u20ac) en casos de discapacitat \u226565% o c\u00e0rregues familiars.<\/li>\n\n\n\n
    • Aplicable durant un m\u00e0xim de tres exercicis.<\/li>\n<\/ul>\n\n\n\n

      \u2022 Deducci\u00f3 per acolliment familiar de menors:<\/strong><\/p>\n\n\n\n

        \n
      • Equiparada a la deducci\u00f3 per naixement o adopci\u00f3.<\/li>\n\n\n\n
      • 300 \u20ac<\/strong> en tributaci\u00f3 conjunta o fam\u00edlies monoparentals.<\/li>\n\n\n\n
      • 150 \u20ac<\/strong> per progenitor en tributaci\u00f3 individual.
        <\/li>\n<\/ul>\n\n\n\n

        \u2022 Nova deducci\u00f3 per inversi\u00f3 en societats cooperatives agr\u00e0ries o d’habitatge:<\/strong><\/p>\n\n\n\n

          \n
        • 20%<\/strong> sobre les aportacions efectives, amb un l\u00edmit de 3.000 \u20ac<\/strong> anuals.<\/li>\n\n\n\n
        • Comprom\u00eds de manteniment de la inversi\u00f3 per 5 anys<\/strong>.<\/li>\n\n\n\n
        • Excloses les cooperatives d’\u00fas tur\u00edstic o curta durada.
          <\/li>\n<\/ul>\n\n\n\n

          Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats (ITP i AJD)<\/strong>
          Les modificacions en aquest impost entraran en vigor el 27 de juny de 2025<\/strong>.<\/p>\n\n\n\n

          \u2022 Nova tarifa progressiva del ITP sobre immobles i drets reals.<\/strong><\/p>\n\n\n\n

          Valor total de l’immoble des de (euros)<\/strong><\/td>Quota \u00edntegra (euros)<\/strong><\/td>Resta valor fins a (euros)<\/strong><\/td>Tipus aplicable (%)<\/strong><\/td><\/tr>
          0,00<\/td>0,00<\/td>600.000,00<\/td>10<\/td><\/tr>
          600.000,00<\/td>60.000,00<\/td>300.000,00<\/td>11<\/td><\/tr>
          900.000,00<\/td>93.000,00<\/td>600.000,00<\/td>12<\/td><\/tr>
          1.500.000,00<\/td>165.000,00<\/td>d\u00b4ara endavant<\/td>13<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

          \u2022 Tipus agreujat del 20% per a grans tenidors<\/strong> (persones f\u00edsiques o jur\u00eddiques) en l’adquisici\u00f3 d’habitatges o edificis complets.<\/p>\n\n\n\n

            \n
          • Es considera gran tenidor a qui posseeixi:<\/li>\n\n\n\n
          • M\u00e9s de 10 immobles residencials o 1.500 m\u00b2<\/strong> de superf\u00edcie constru\u00efda.<\/li>\n\n\n\n
          • M\u00e9s de 5 immobles en zones de mercat tensionat.<\/li>\n<\/ul>\n\n\n\n

            <\/p>\n\n\n\n

            Excepcions:<\/p>\n\n\n\n

              \n
            • Compradors persones f\u00edsiques que adquireixin un immoble amb un m\u00e0xim       de 4 pisos per a habitatge habitual seu i dels seus familiars.<\/li>\n\n\n\n
            • Entitats sense \u00e0nim de lucre que proveeixin habitatge a persones vulnerables.<\/li>\n\n\n\n
            • Adquisicions destinades a seu social o centre de treball del gran tenidor.<\/li>\n<\/ul>\n\n\n\n

              \u2022 Supressi\u00f3 de la bonificaci\u00f3 del 70%<\/strong> per a compres d’habitatge per empreses immobili\u00e0ries destinades a revenda. Aquesta mesura t\u00e9 efectes des del 27 de mar\u00e7 de 2025.<\/p>\n\n\n\n

              \u2022 Bonificaci\u00f3 del 50%<\/strong> per a transmissions d’edificis d’oficines o estructures no acabades que es converteixin en habitatges de protecci\u00f3 oficial.<\/p>\n\n\n\n

              \u2022 Edat m\u00ednima per al tipus redu\u00eft del 5% en adquisici\u00f3 d’habitatge habitual per joves:<\/strong> S’eleva de 32 a 35 anys<\/strong>.<\/p>\n\n\n\n

              \u2022 Tipus del 0% en transmissions de vehicles amb distintiu ambiental “zero emissions”.<\/strong><\/p>\n\n\n\n

              \u2022 Noves bonificacions:<\/strong><\/p>\n\n\n\n

                \n
              • 100%<\/strong> per a obres d’art adquirides per comerciants per a revenda en un any.<\/li>\n\n\n\n
              • 100%<\/strong> per a cooperatives d’habitatge sense \u00e0nim de lucre.<\/li>\n\n\n\n
              • 50%<\/strong> per a immobles destinats a seu social o centre de treball d’empreses o professionals.<\/li>\n<\/ul>\n\n\n\n

                Modificacions en Actes Jur\u00eddics Documentats (AJD),<\/strong> amb data d’efectes 25 de juny de 2025.<\/p>\n\n\n\n

                  \n
                • Bonificaci\u00f3 del 100%<\/strong> en escriptures d’adquisici\u00f3 d’habitatge habitual per joves quan estigui subjecta a IVA.<\/li>\n\n\n\n
                • Bonificaci\u00f3 del 50%<\/strong> en escriptures d’adquisicions subjectes a IVA destinades a seu d’empresa o construcci\u00f3 d’habitatges protegits.<\/li>\n\n\n\n
                • Reintroducci\u00f3 de la bonificaci\u00f3 per a constituci\u00f3 de propietat horitzontal per parcel\u00b7les<\/strong> (vigent fins al 31 de desembre de 2027).<\/li>\n\n\n\n
                • Increment del tipus de AJD al 3,5%<\/strong> quan es renunci\u00ef a l’exempci\u00f3 d’IVA en escriptures documentades.

                  <\/li>\n<\/ul>\n\n\n\n

                  Impost sobre Successions i Donacions (ISD)<\/strong>
                  Amb efectes des del 27 de juny de 2025<\/strong>, s’apliquen mesures per a facilitar l’acc\u00e9s a l’habitatge i protegir les v\u00edctimes de viol\u00e8ncia masclista.<\/p>\n\n\n\n

                    \n
                  • Modificaci\u00f3 de la reducci\u00f3 per donaci\u00f3 de diners per a adquisici\u00f3 d’habitatge habitual:<\/strong><\/li>\n\n\n\n
                  • S’amplia el termini de compra de tres a sis mesos des de la donaci\u00f3.<\/li>\n\n\n\n
                  • S’aclareix que les donacions successives de diferents ascendents s\u00f3n acumulables.<\/li>\n<\/ul>\n\n\n\n
                      \n
                    • Nova reducci\u00f3 per donaci\u00f3 d’habitatge o diners per a v\u00edctimes de viol\u00e8ncia masclista<\/strong>, garantint el seu acc\u00e9s a un habitatge digne.<\/li>\n\n\n\n
                    • Bonificaci\u00f3 del 99%<\/strong> en transmissions “mortis causa” a favor de descendents o ascendents quan la causant hagi mort per viol\u00e8ncia masclista.<\/li>\n\n\n\n
                    • Obligaci\u00f3 de presentar autoliquidaci\u00f3 complement\u00e0ria<\/strong> amb interessos de demora en cas de p\u00e8rdua dels requisits de reducci\u00f3 aplicada.<\/li>\n<\/ul>\n\n\n\n

                      <\/p>\n","protected":false},"excerpt":{"rendered":"

                      El Govern de la Generalitat de Catalunya ha aprovat el<\/p>\n","protected":false},"author":12,"featured_media":15445,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[321],"tags":[],"class_list":["post-15482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca"],"yoast_head":"\nPRINCIPALS NOVETATS TRIBUT\u00c0RIES A CATALUNYA INTRODU\u00cfDES PEL DECRET LLEI 5\/2025: IRPF,\u00a0ISD,\u00a0ITP-AJD - ARCO Abogados<\/title>\n<meta name=\"description\" content=\"El Govern de la Generalitat de Catalunya ha aprovat el Decret llei 5\/2025, de 25 de mar\u00e7, mitjan\u00e7ant el qual s'adopten mesures urgents en mat\u00e8ria fiscal.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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