A mode de resum, detallem les novetats introdu\u00efdes per la Llei de Pressupostos Generals de l’Estat per 2023:<\/p>\n
S’incrementa el salari brut anual a partir de la qual es comen\u00e7a a pagar aquest impost, des de els 14.000 euros anuals vigents en l’actualitat fins als 15.000 euros anuals.<\/p>\n
S’eleva el llindar inferior de la obligaci\u00f3 de declarar dels perceptors de rendiments del treball a 15.000 euros anuals.<\/p>\n
Per als treballadors aut\u00f2noms s’eleva al 7 per cent el percentatge de despeses dedu\u00efbles en concepte de provisions i despeses de dif\u00edcil justificaci\u00f3.<\/p>\n
S’efectuen millores t\u00e8cniques en la regulaci\u00f3 del l\u00edmit de reducci\u00f3 en la base imposable per les aportacions i contribucions a sistemes de previsi\u00f3 social.<\/p>\n
Es minora el tipus impositiu general al 23% per a aquelles societats que facturin fins a 1.000.000 euros.<\/p>\n
Es creen nous ep\u00edgrafs de l’IMPOST D’ACTIVITATS ECON\u00d2MIQUES (IAE) per a coworkings i centres de negocis, escriptors i guionistes, activitats art\u00edstiques i culturals.<\/p>\n
Es actualitzen coeficients en l’Impost sobre l’Increment de Valor dels Terrenys de Naturalesa Urbana.<\/p>\n
Es modifiquen alguns tipus impositius de productes protegits.<\/p>\n","protected":false},"excerpt":{"rendered":"
A mode de resum, detallem les novetats introdu\u00efdes per la Llei de Pressupostos Generals de l’Estat per 2023: IMPOST DE LA RENTA DE LES PERSONES F\u00cdSIQUES (IRPF) S’incrementa el salari brut anual a partir de la qual es comen\u00e7a a pagar aquest impost, des de els 14.000 euros anuals vigents en l’actualitat fins als 15.000 […]<\/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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-763","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/763","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/comments?post=763"}],"version-history":[{"count":1,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/763\/revisions"}],"predecessor-version":[{"id":1266,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/763\/revisions\/1266"}],"wp:attachment":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/media?parent=763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/categories?post=763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/tags?post=763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}