{"id":824,"date":"2024-06-30T15:38:13","date_gmt":"2024-06-30T14:38:13","guid":{"rendered":"https:\/\/apnexus.es\/impost-de-societats-mesures-urgents-en-materia-fiscal-rdl-42024-de-26-de-juny\/"},"modified":"2025-10-20T08:27:03","modified_gmt":"2025-10-20T08:27:03","slug":"impost-de-societats-mesures-urgents-en-materia-fiscal-rdl-42024-de-26-de-juny","status":"publish","type":"post","link":"https:\/\/apnexus.es\/ca\/impost-de-societats-mesures-urgents-en-materia-fiscal-rdl-42024-de-26-de-juny\/","title":{"rendered":"Impost de Societats: Mesures urgents en mat\u00e8ria fiscal RDL 4\/2024 de 26 de juny"},"content":{"rendered":"<p><strong>Llibertat d\u2019amortitzaci\u00f3 per als vehicles de classe FCV, FCHV, BEV, REEV i PHEV aix\u00ed com per a les noves estacions de rec\u00e0rrega.<\/strong><br \/>\nEs substitueix, per als exercicis iniciats el 2024 i 2025, l\u2019actual amortitzaci\u00f3 accelerada (doble del coeficient lineal m\u00e0xim aprovat) per una <strong>amortitzaci\u00f3 lliure<\/strong>, sempre que es tracti d\u2019inversions noves que entrin en funcionament en els exercicis esmentats.<\/p>\n<p><strong>Reserva de capitalitzaci\u00f3<\/strong><br \/>\nS\u2019augmenta la reducci\u00f3 <strong>del 10% al 15%<\/strong> sobre l\u2019increment dels fons propis i es redueix <strong>de 5 a 3 anys<\/strong> el per\u00edode de manteniment de l\u2019increment. Aquest termini de 3 anys s\u2019aplica tamb\u00e9 a les reserves de capitalitzaci\u00f3 dotades i no expirades a 1 de gener de 2024.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Llibertat d&#8217;amortitzaci\u00f3 vehicles el\u00e8ctrics i les seves estacions de rec\u00e0rrega per a 2024 i 2025. Augment de les reduccions per la reserva de capitalitzaci\u00f3 i minoraci\u00f3 del per\u00edode de manteniment de la reserva dotada.<\/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-824","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/824","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=824"}],"version-history":[{"count":1,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/824\/revisions"}],"predecessor-version":[{"id":1260,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/824\/revisions\/1260"}],"wp:attachment":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/media?parent=824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/categories?post=824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/tags?post=824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}