{"id":28883,"date":"2025-02-10T11:53:45","date_gmt":"2025-02-10T10:53:45","guid":{"rendered":"https:\/\/www.cinc.com\/?p=28883"},"modified":"2025-02-10T11:54:18","modified_gmt":"2025-02-10T10:54:18","slug":"nou-smi-el-2025-com-queden-els-trams-de-lirpf","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/nou-smi-el-2025-com-queden-els-trams-de-lirpf\/","title":{"rendered":"Nou SMI el 2025: com queden els trams de l&#8217;IRPF"},"content":{"rendered":"\n<p>La pujada recent del Salari M\u00ednim Interprofessional (SMI) a Espanya a 1.184 euros mensuals en 14 pagues, efectiu des de l&#8217;1 de gener de 2025, planteja interrogants sobre el seu impacte en la tributaci\u00f3 de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques (IRPF). A continuaci\u00f3, expliquem com pot veure\u2019s afectat per l\u2019increment del SMI.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Trams actuals de l&#8217;IRPF<\/h2>\n\n\n\n<p>L&#8217;IRPF a Espanya \u00e9s un impost progressiu que s&#8217;estructura en els trams seg\u00fcents:<\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fins a 12.450 euros anuals: 19%<\/li>\n\n\n\n<li>De 12.451 a 20.200 euros: 24%<\/li>\n\n\n\n<li>De 20.201 a 35.200 euros: 30%<\/li>\n\n\n\n<li>De 35.201 a 60.000 euros: 37%<\/li>\n\n\n\n<li>De 60.001 a 300.000 euros: 45%<\/li>\n\n\n\n<li>M\u00e9s de 300.000 euros: 47%<\/li>\n<\/ul>\n\n\n\n<p>Aquests percentatges s&#8217;apliquen progressivament, \u00e9s a dir, cada tram d&#8217;ingressos tributa al tipus corresponent. De moment, est\u00e0 previst que es mantinguin sense canvis.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Implicacions de la pujada de l&#8217;SMI a l&#8217;IRPF<\/h2>\n\n\n\n<p>Amb el nou SMI, un treballador a jornada completa percebr\u00e0 16.576 euros bruts anuals. Tradicionalment, el Govern ha ajustat el m\u00ednim exempt de l?IRPF perqu\u00e8 els beneficiaris de l?SMI no es vegin obligats a tributar. Per exemple, en exercicis anteriors, aquest m\u00ednim es va incrementar per alinear-se amb les pujades de l&#8217;SMI.<\/p>\n\n\n\n<p>No obstant aix\u00f2, fins ara, el Ministeri d&#8217;Hisenda no ha confirmat si realitzar\u00e0 un ajust similar per al 2025. Si el m\u00ednim exempt es mant\u00e9 en els 15.876 euros actuals, els treballadors que percebin el nou SMI podrien estar subjectes a tributaci\u00f3 per l&#8217;exc\u00e9s de 700 euros, fet que implicaria una retenci\u00f3 aproximada d&#8217;entre 13 euros.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusi\u00f3<\/h2>\n\n\n\n<p>\u00c9s essencial que els treballadors i els ocupadors estiguin atents a les decisions que prengui el Ministeri d&#8217;Hisenda en relaci\u00f3 amb el m\u00ednim exempt de l&#8217;IRPF per al 2025. Un ajustament adequat garantiria que la pujada de l&#8217;SMI no es vegi minvada per una c\u00e0rrega fiscal m\u00e9s gran per als treballadors amb menors ingressos.<\/p>\n\n\n\n<p>Per obtenir assessorament personalitzat i comprendre com aquests canvis poden afectar la teva fiscalitat, posa&#8217;t en contacte amb el <a href=\"https:\/\/www.cinc.com\/es\/asesoria-de-empresas-y-gestoria\/asesoria-fiscal\/\">Departament Fiscal<\/a> de CINC Assessoria.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La pujada del Salari M\u00ednim Interprofessional (SMI) a 1.184\u20ac el 2024 pot afectar l&#8217;IRPF. Descobreix com queden els trams impositius i si pagar\u00e0s m\u00e9s impostos.<\/p>\n","protected":false},"author":8,"featured_media":28885,"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":[18,194],"tags":[79,86],"class_list":["post-28883","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","category-general","tag-fiscalitat","tag-laboral-2"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/SMI-2025-y-tramos-IRPF.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/SMI-2025-y-tramos-IRPF.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/SMI-2025-y-tramos-IRPF-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/SMI-2025-y-tramos-IRPF-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/SMI-2025-y-tramos-IRPF-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/SMI-2025-y-tramos-IRPF-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/SMI-2025-y-tramos-IRPF-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/SMI-2025-y-tramos-IRPF.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/SMI-2025-y-tramos-IRPF-300x300.webp",300,300,true],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/SMI-2025-y-tramos-IRPF-400x400.webp",400,400,true],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/SMI-2025-y-tramos-IRPF-600x600.webp",600,600,true]},"uagb_author_info":{"display_name":"F\u00e0tima Duran","author_link":"https:\/\/www.cinc.com\/ca\/author\/fatima\/"},"uagb_comment_info":0,"uagb_excerpt":"La pujada del Salari M\u00ednim Interprofessional (SMI) a 1.184\u20ac el 2024 pot afectar l'IRPF. Descobreix com queden els trams impositius i si pagar\u00e0s m\u00e9s impostos.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/28883","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=28883"}],"version-history":[{"count":2,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/28883\/revisions"}],"predecessor-version":[{"id":28889,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/28883\/revisions\/28889"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/28885"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=28883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=28883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=28883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}