{"id":26721,"date":"2024-09-17T09:15:29","date_gmt":"2024-09-17T08:15:29","guid":{"rendered":"https:\/\/www.cinc.com\/?p=26721"},"modified":"2024-09-17T09:15:30","modified_gmt":"2024-09-17T08:15:30","slug":"impost-sobre-emissions-de-co2-consulta-el-padro-definitiu-de-2024","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/impost-sobre-emissions-de-co2-consulta-el-padro-definitiu-de-2024\/","title":{"rendered":"Impost sobre Emissions de CO2: consulta el padr\u00f3 definitiu de 2024"},"content":{"rendered":"\n<p>El padr\u00f3 definitiu corresponent a l&#8217;exercici 2023 de l&#8217;impost sobre les emissions de di\u00f2xid de carboni dels vehicles de tracci\u00f3 mec\u00e0nica ha estat publicat.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">On consultar el padr\u00f3?<\/h2>\n\n\n\n<p>Podeu accedir al padr\u00f3 a trav\u00e9s del seg\u00fcent <a href=\"https:\/\/atc.gencat.cat\/ca\/tributs\/impost-emissions-vehicles\/acces-padro\/\">enlla\u00e7<\/a>.<\/p>\n\n\n\n<p>Cal recordar que el padr\u00f3 provisional va ser publicat l&#8217;1 de maig del 2024. Des d&#8217;aquesta data i fins al 6 de juny, els contribuents van tenir l&#8217;oportunitat de presentar sol\u00b7licituds de modificaci\u00f3 o al\u00b7legacions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qu\u00e8 \u00e9s l\u2019impost sobre emissions de CO2?<\/h2>\n\n\n\n<p>Aquest impost, que es va instaurar el 2017, t\u00e9 com a objectiu gravar les emissions de CO2 dels vehicles a causa del seu impacte en l&#8217;efecte hivernacle i el canvi clim\u00e0tic. Es tracta d&#8217;un tribut ambiental que s&#8217;emmarca a les pol\u00edtiques fiscals verdes de la Uni\u00f3 Europea.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quins s\u00f3n els terminis de pagament de l\u2019impost?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Per als vehicles amb el pagament domiciliat, el c\u00e0rrec en compte es far\u00e0 el 20 de novembre de 2024.<\/li>\n\n\n\n<li>Aquells que no tenen el pagament domiciliat podran fer el pagament des de l&#8217;1 de setembre fins al 20 de novembre de 2024. En el cas dels vehicles de nova tributaci\u00f3, la data l\u00edmit de pagament es detallar\u00e0 a la notificaci\u00f3 que rebr\u00e0 el titular.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Qui ha de pagar aquest impost?<\/h2>\n\n\n\n<p>Estan obligats a pagar aquest impost les persones f\u00edsiques o jur\u00eddiques que el 2023 hagin tingut domicili fiscal a Catalunya i hagin estat titulars d&#8217;un vehicle (turisme, furgoneta o motocicleta). Tamb\u00e9 les entitats sense resid\u00e8ncia fiscal a Catalunya que hagin tingut establiments o sucursals amb vehicles registrats a aquesta comunitat.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Formes de pagament<\/h2>\n\n\n\n<p>L&#8217;impost es pot abonar per internet, per tel\u00e8fon, presencialment o mitjan\u00e7ant domiciliaci\u00f3 banc\u00e0ria.<\/p>\n\n\n\n<p>Per a m\u00e9s informaci\u00f3, podeu <a href=\"https:\/\/www.cinc.com\/es\/contacto\/\">contactar<\/a> amb el Departament Fiscal de CINC Assessoria.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Consulta tota la informaci\u00f3 relativa al padr\u00f3 definitiu de l&#8217;impost sobre emissions de CO2.<\/p>\n","protected":false},"author":8,"featured_media":26714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[79],"class_list":["post-26721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","tag-fiscalitat"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/emisions-CO2.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/emisions-CO2.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/emisions-CO2-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/emisions-CO2-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/emisions-CO2-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/emisions-CO2-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/emisions-CO2-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/emisions-CO2.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/emisions-CO2.webp",300,169,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/emisions-CO2.webp",400,225,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/emisions-CO2.webp",600,338,false]},"uagb_author_info":{"display_name":"F\u00e0tima Duran","author_link":"https:\/\/www.cinc.com\/ca\/author\/fatima\/"},"uagb_comment_info":0,"uagb_excerpt":"Consulta tota la informaci\u00f3 relativa al padr\u00f3 definitiu de l'impost sobre emissions de CO2.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/26721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=26721"}],"version-history":[{"count":2,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/26721\/revisions"}],"predecessor-version":[{"id":26724,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/26721\/revisions\/26724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/26714"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=26721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=26721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=26721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}