{"id":32832,"date":"2025-11-28T18:58:38","date_gmt":"2025-11-28T17:58:38","guid":{"rendered":"https:\/\/www.cinc.com\/?p=32832"},"modified":"2025-12-10T11:38:13","modified_gmt":"2025-12-10T10:38:13","slug":"accions-per-reduir-la-liquidacio-de-lirpf-abans-de-finalitzar-lany-2025","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/accions-per-reduir-la-liquidacio-de-lirpf-abans-de-finalitzar-lany-2025\/","title":{"rendered":"Accions per reduir la liquidaci\u00f3 de l\u2019IRPF abans de finalitzar l\u2019any 2025"},"content":{"rendered":"\n<div class=\"wp-block-uagb-advanced-heading uagb-block-09ae913f\"><h3 class=\"uagb-heading-text\">Reduccions per lloguer d\u2019habitatges<\/h3><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Els contractes de lloguer d\u2019habitatge celebrats a partir de l\u20191 de gener de 2024 tenen una reducci\u00f3 general del 50% del rendiment net positiu declarat.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Percentatges superiors en casos concrets: nous contractes en zones de mercat residencial tensionat, lloguers a joves, entre altres.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Els arrendadors amb contractes vigents abans del 26 de maig de 2023 poden aplicar la reducci\u00f3 actual del 60%.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-72d87840\"><h3 class=\"uagb-heading-text\">Deducci\u00f3 per inversi\u00f3 en empreses de nova o recent creaci\u00f3<\/h3><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Possibilitat de deduir-se el 50% de les quantitats invertides en accions o participacions, amb base m\u00e0xima de 100.000 \u20ac anuals.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Condicions sobre moment d\u2019adquisici\u00f3 i perman\u00e8ncia de la inversi\u00f3.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Socis fundadors d\u2019empreses emergents poden aplicar la deducci\u00f3 independentment del percentatge de participaci\u00f3.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-a7920979\"><h3 class=\"uagb-heading-text\">Altres deduccions rellevants<\/h3><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Amortitzaci\u00f3 anticipada de la hipoteca<\/strong>: dedu\u00efble amb limitacions si hi ha dret a deducci\u00f3 per inversi\u00f3 en habitatge habitual (hipoteques formalitzades abans del 2013).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Majors de 65 anys<\/strong>: poden excloure guanys patrimonials si es destinen a una renda vital\u00edcia assegurada, fins a un m\u00e0xim de 240.000 \u20ac, complint certes condicions.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vehicles el\u00e8ctrics<\/strong>: deducci\u00f3 del 15% del valor d\u2019adquisici\u00f3 de vehicles nous no afectes a activitat econ\u00f2mica (base m\u00e0xima 20.000 \u20ac) i per instal\u00b7laci\u00f3 de punts de rec\u00e0rrega (base m\u00e0xima 4.000 \u20ac).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Rehabilitaci\u00f3 energ\u00e8tica d\u2019habitatges<\/strong>: deducci\u00f3 del 60% de les quantitats satisfetes entre el 6 d\u2019octubre de 2021 i el 31 de desembre de 2025. Certificat d\u2019efici\u00e8ncia energ\u00e8tica necessari.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Amortitzaci\u00f3 lliure<\/strong> per a vehicles el\u00e8ctrics afectes a activitat i noves infraestructures de rec\u00e0rrega per a empresaris i professionals en 2024 i 2025.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-7c0cbc80\"><h3 class=\"uagb-heading-text\">Aportacions a plans de previsi\u00f3 i assegurances<\/h3><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reducci\u00f3 de la base imposable per contribucions a plans de pensions, plans de previsi\u00f3 social, mutualitats i assegurances de depend\u00e8ncia.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00edmit anual combinat: menor entre 30% dels rendiments nets individuals o 1.500 \u20ac, incrementable fins a 8.500 \u20ac amb aportacions empresarials, i fins a 4.250 \u20ac addicionals per a aut\u00f2noms.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aportacions a sistemes de previsi\u00f3 social del c\u00f2njuge amb ingressos baixos         (&lt; 8.000 \u20ac) redueixen la base amb l\u00edmit de 1.000 \u20ac.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-4af2cea1\"><h3 class=\"uagb-heading-text\">Donatius i aportacions a ONG i fundacions<\/h3><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La llei preveu deduccions per donatius i aportacions a entitats sense \u00e0nim de lucre, associacions i fundacions declarades d\u2019utilitat p\u00fablica.<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/www.cinc.com\/wp-content\/uploads\/circular-irpf-2025-cat.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ampliar la informaci\u00f3 (Circular en IRPF)<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cinc.com\/ca\/contacte\/\" target=\"_blank\" rel=\"noreferrer noopener\">Necessites m\u00e9s informaci\u00f3? Envia&#8217;ns la teva consulta<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Descobreix totes les deduccions i estrat\u00e8gies disponibles. No deixis passar l\u2019oportunitat d\u2019optimitzar la teva fiscalitat aquest any!<\/p>\n","protected":false},"author":25,"featured_media":32827,"comment_status":"closed","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":[18,254],"tags":[],"class_list":["post-32832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","category-general"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/finance-7529921_960_720.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/finance-7529921_960_720.jpg",960,640,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/finance-7529921_960_720-150x150.jpg",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/finance-7529921_960_720-300x200.jpg",300,200,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/finance-7529921_960_720-768x512.jpg",768,512,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/finance-7529921_960_720.jpg",960,640,false],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/finance-7529921_960_720.jpg",960,640,false],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/finance-7529921_960_720.jpg",960,640,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/finance-7529921_960_720.jpg",300,200,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/finance-7529921_960_720.jpg",400,267,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/finance-7529921_960_720.jpg",600,400,false]},"uagb_author_info":{"display_name":"Neus Coll","author_link":"https:\/\/www.cinc.com\/ca\/author\/neus-coll\/"},"uagb_comment_info":0,"uagb_excerpt":"Descobreix totes les deduccions i estrat\u00e8gies disponibles. No deixis passar l\u2019oportunitat d\u2019optimitzar la teva fiscalitat aquest any!","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/32832","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=32832"}],"version-history":[{"count":4,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/32832\/revisions"}],"predecessor-version":[{"id":32936,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/32832\/revisions\/32936"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/32827"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=32832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=32832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=32832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}