{"id":624,"date":"2015-11-07T09:12:07","date_gmt":"2015-11-07T08:12:07","guid":{"rendered":"https:\/\/apnexus.es\/novetats-tributaries-pressupostos-generals-de-lestat-per-2016\/"},"modified":"2025-10-20T08:36:58","modified_gmt":"2025-10-20T08:36:58","slug":"novetats-tributaries-pressupostos-generals-de-lestat-per-2016","status":"publish","type":"post","link":"https:\/\/apnexus.es\/ca\/novetats-tributaries-pressupostos-generals-de-lestat-per-2016\/","title":{"rendered":"Novetats Tribut\u00e0ries. Pressupostos Generals de l&#8217;Estat per 2016"},"content":{"rendered":"<p><strong>La Llei 18\/2015, de 29 d&#8217;octubre introdueix com a principals novetats les que segueixen:<\/strong><br \/>\n<strong>IRPF<\/strong><br \/>\n&#8211; Increment de la deducci\u00f3 per primes d&#8217;assegurances d&#8217;infermetat per a persones amb discapacitat.<br \/>\n&#8211; Es modifiquen els l\u00edmits per a l&#8217;aplicaci\u00f3 de l&#8217;Estimaci\u00f3 Objectiva als anys 2016 i 2017.<br \/>\n&#8211; S&#8217;eleva la deducci\u00f3 i el l\u00edmit en un 5% per a certs tipus de donatius.<br \/>\n<strong>IS<\/strong><br \/>\n&#8211; Es modifica la forma de c\u00e0lcul de l&#8217;incentiu fiscal de la reducci\u00f3 de les rendes procedents de determinats actius intangibles.<br \/>\n&#8211; S&#8217;estableixen l\u00edmits per a que certes entitats de menor volum no tinguin obligaci\u00f3 de presentar la declaraci\u00f3 per l&#8217;Impost sobre Societats.<br \/>\n<strong>IVA<\/strong><br \/>\n&#8211; S&#8217;incorporen certes exempcions en operacions exteriors.<br \/>\n&#8211; Es modifiquen transit\u00f2riament els l\u00edmits per a l&#8217;aplicaci\u00f3 del r\u00e8gim simplificat i del r\u00e8gim especial de l&#8217;agricultura, ramaderia i pesca.<br \/>\n&#8211; S&#8217;estableix el mecanisme de sortida del r\u00e8gim de Rec\u00e0rrec d&#8217;Equival\u00e8ncia de les Societats Civils que a partir de l&#8217;1 de gener de 2016 passin a tributar per l&#8217;Impost sobre Societats.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Llei 18\/2015, de 29 d&#8217;octubre introdueix com a principals novetats les que segueixen: IRPF &#8211; Increment de la deducci\u00f3 per primes d&#8217;assegurances d&#8217;infermetat per a persones amb discapacitat. &#8211; Es modifiquen els l\u00edmits per a l&#8217;aplicaci\u00f3 de l&#8217;Estimaci\u00f3 Objectiva als anys 2016 i 2017. &#8211; S&#8217;eleva la deducci\u00f3 i el l\u00edmit en un 5% [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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