{"id":985,"date":"2021-04-14T19:01:00","date_gmt":"2021-04-14T19:01:00","guid":{"rendered":"https:\/\/quibus.marketingbit.es\/?p=985"},"modified":"2022-09-25T19:02:34","modified_gmt":"2022-09-25T19:02:34","slug":"pla-de-pensions-marc","status":"publish","type":"post","link":"https:\/\/quibus.es\/ca\/pla-de-pensions-marc\/","title":{"rendered":"Pla de pensions &#8211; Mar\u00e7"},"content":{"rendered":"<p>Finalment, la <em>Direcci\u00f3n General de Tributos (DGT)<\/em> ha em\u00e8s una resposta vinculant a la q\u00fcesti\u00f3 plantejada pels l\u00edmits m\u00e0xims de reducci\u00f3 en la base imposable de l\u00b4Impost per aportacions i contribucions a <strong>plans de pensions<\/strong>, i instruments an\u00e0legs.<\/p><p>La opini\u00f3 majorit\u00e0ria del sector \u00e9s que la resposta no \u00e9s prou entenedora, i que afegeix m\u00e9s confusi\u00f3 encara. Per\u00f2 per a nosaltres, si \u00e9s prou clara ja que considera el seg\u00fcent:<\/p><ul class=\"wp-block-list\"><li>&#8211; Com a contribucions empresarials, nom\u00e9s les aportacions del promotor del pla de pensions.<\/li><li>&#8211; El l\u00edmit de 2.000\u20ac anuals \u00e9s la suma de les aportacions realitzades pel contribuent i es aportacions imputades pel promotor.<\/li><li>&#8211; El l\u00edmit m\u00e0xim de 10.000\u20ac anuals ser\u00e0 si el contribuent no realitza aportacions.<\/li><\/ul><p>Per tant, el nou l\u00edmit de 2.000\u20ac anuals, \u00e9s la suma de les aportacions a <strong>plans de pensions particulars<\/strong> i a plans de pensions d\u00b4ocupaci\u00f3 en qualitat de part\u00edcip (abans 8.000\u20ac anuals).<\/p><p>Les aportacions de 8.000\u20ac anuals del promotor no canvien.<\/p><p>La novetat est\u00e0 en el fet de que, si el contribuent no aporta els 2.000\u20ac anuals, la contribuci\u00f3 del promotor pot arribar fins a 10.000\u20ac anuals.<\/p><p>No podem tampoc oblidar el l\u00edmit fiscal del 30% dels rendiments nets del treball. El l\u00edmit del 30% ser\u00e0 efectiu per rendiments nets inferiors a 33.333,33\u20ac anuals i aportacions de 10.000\u20ac anuals.<\/p><p>Caldr\u00e0 estudiar de forma individualitzada aquells <strong>plans de pensions d\u00b4ocupaci\u00f3<\/strong> en els quals les aportacions del promotor estan condicionades a les aportacions dels treballadors. Hi haur\u00e0 soluci\u00f3 sempre amb contractes d\u00b4assegurances d\u00b4exc\u00e9s.<\/p>","protected":false},"excerpt":{"rendered":"<p>Finalment, la Direcci\u00f3n General de Tributos (DGT) ha em\u00e8s una resposta vinculant a la q\u00fcesti\u00f3 plantejada pels l\u00edmits m\u00e0xims de reducci\u00f3 en la base imposable de l\u00b4Impost per aportacions i contribucions a plans de pensions, i instruments an\u00e0legs. La opini\u00f3 majorit\u00e0ria del sector \u00e9s que la resposta no \u00e9s prou<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-985","post","type-post","status-publish","format-standard","hentry","category-uncategorized-ca"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/quibus.es\/ca\/wp-json\/wp\/v2\/posts\/985","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/quibus.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/quibus.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/quibus.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/quibus.es\/ca\/wp-json\/wp\/v2\/comments?post=985"}],"version-history":[{"count":1,"href":"https:\/\/quibus.es\/ca\/wp-json\/wp\/v2\/posts\/985\/revisions"}],"predecessor-version":[{"id":986,"href":"https:\/\/quibus.es\/ca\/wp-json\/wp\/v2\/posts\/985\/revisions\/986"}],"wp:attachment":[{"href":"https:\/\/quibus.es\/ca\/wp-json\/wp\/v2\/media?parent=985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/quibus.es\/ca\/wp-json\/wp\/v2\/categories?post=985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/quibus.es\/ca\/wp-json\/wp\/v2\/tags?post=985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}