{"id":9210,"date":"2025-05-07T11:17:43","date_gmt":"2025-05-07T10:17:43","guid":{"rendered":"https:\/\/finqueselpallars.com\/?p=9210"},"modified":"2025-05-07T11:23:10","modified_gmt":"2025-05-07T10:23:10","slug":"canvis-i-implicacions-per-a-propietaris-d-immobles-en-la-renda-2024","status":"publish","type":"post","link":"https:\/\/finqueselpallars.com\/ca\/canvis-i-implicacions-per-a-propietaris-d-immobles-en-la-renda-2024\/","title":{"rendered":"Canvis i implicacions per a propietaris d&#8217;immobles en la Renda 2024"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1393.6px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h1>Canvis i implicacions per a propietaris d&#8217;immobles en la Renda 2024<\/h1>\n<h2>Aula Immobili\u00e0ria<\/h2>\n<p>Aquest article se centra en la fiscalitat de l&#8217;habitatge el 2024, incloent-hi canvis en l&#8217;IRPF i la fiscalitat local. Pel que fa als propietaris d&#8217;immobles, destaquem:<\/p>\n<ul>\n<li><strong>Lloguers:<\/strong> S&#8217;analitzen les novetats i implicacions fiscals per als propietaris amb immobles llogats.<\/li>\n<li><strong>Imputaci\u00f3 de rendes immobili\u00e0ries:<\/strong> Es tracta la fiscalitat de les segones resid\u00e8ncies o immobles no llogats a disposici\u00f3 dels seus propietaris.<\/li>\n<li><strong>Guany patrimonial per transmissi\u00f3:<\/strong> S&#8217;expliquen les regles per calcular i tributar per la venda d&#8217;immobles.<\/li>\n<li><strong>Fiscalitat local:<\/strong> Es mencionen aspectes com l&#8217;Impost sobre B\u00e9ns Immobles (IBI) i la Plusv\u00e0lua municipal, que afecten els propietaris.<\/li>\n<\/ul>\n<h2>Ag\u00e8ncia Tribut\u00e0ria<\/h2>\n<p>Aquesta p\u00e0gina de la Seu Electr\u00f2nica se centra espec\u00edficament en les reduccions del rendiment net obtingut pel lloguer d&#8217;immobles destinats a habitatge en la Renda 2024. Detalla els percentatges de reducci\u00f3 aplicables (generalment el 50%, amb possibles increments fins al 70% si es compleixen certes condicions, com la realitzaci\u00f3 de rehabilitacions que compleixin determinats requisits).<\/p>\n<p><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/vivienda-otros-inmuebles\/tributacion-arrendador-viviendas-otros-inmuebles\/calculo-rendimiento-alquiler-inmueble\/reduccion-rendimiento-aplicable-vivienda-habitual.html\" target=\"_blank\" rel=\"noopener\">Consulta aqu\u00ed la informaci\u00f3 oficial de l&#8217;Ag\u00e8ncia Tribut\u00e0ria<\/a><\/p>\n<p data-start=\"235\" data-end=\"583\"><img decoding=\"async\" class=\"lazyload aligncenter wp-image-9212\" src=\"https:\/\/finqueselpallars.com\/wp-content\/uploads\/2025\/05\/6-canvis-fiscals-1024x1024.png\" data-orig-src=\"https:\/\/finqueselpallars.com\/wp-content\/uploads\/2025\/05\/6-canvis-fiscals-1024x1024.png\" alt=\"\" width=\"654\" height=\"654\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27654%27%20height%3D%27654%27%20viewBox%3D%270%200%20654%20654%27%3E%3Crect%20width%3D%27654%27%20height%3D%27654%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/finqueselpallars.com\/wp-content\/uploads\/2025\/05\/6-canvis-fiscals-66x66.png 66w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2025\/05\/6-canvis-fiscals-150x150.png 150w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2025\/05\/6-canvis-fiscals-200x200.png 200w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2025\/05\/6-canvis-fiscals-300x300.png 300w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2025\/05\/6-canvis-fiscals-400x400.png 400w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2025\/05\/6-canvis-fiscals-600x600.png 600w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2025\/05\/6-canvis-fiscals-768x768.png 768w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2025\/05\/6-canvis-fiscals-800x800.png 800w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2025\/05\/6-canvis-fiscals-1024x1024.png 1024w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2025\/05\/6-canvis-fiscals.png 1080w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 654px) 100vw, 654px\" \/><\/p>\n<h2>Guia i consells per a la declaraci\u00f3 de la Renda 2024 com a propietari d&#8217;immobles<\/h2>\n<ol>\n<li><strong>Identifica la teva situaci\u00f3:<\/strong> Determina si l&#8217;immoble \u00e9s la teva resid\u00e8ncia habitual, una segona resid\u00e8ncia o si est\u00e0 llogat. Cada cas t\u00e9 un tractament fiscal diferent.<\/li>\n<li><strong>Resid\u00e8ncia habitual:<\/strong> Si tens hipoteca, podr\u00e0s deduir certes quantitats si vas comprar l&#8217;habitatge abans del 2013.<\/li>\n<li><strong>Segona resid\u00e8ncia (no llogada):<\/strong> Haur\u00e0s d&#8217;imputar una renda immobili\u00e0ria, que generalment \u00e9s un percentatge del valor cadastral de l&#8217;immoble.<\/li>\n<li><strong>Immobles llogats:<\/strong>\n<ul>\n<li><strong>Rendiments:<\/strong> Declara els ingressos \u00edntegres obtinguts pel lloguer.<\/li>\n<li><strong>Despeses dedu\u00efbles:<\/strong> Pots deduir certes despeses necess\u00e0ries per a l&#8217;obtenci\u00f3 dels ingressos, com ara interessos d\u2019hipoteca (si escau), reparacions, conservaci\u00f3, tributs (IBI), primes d\u2019asseguran\u00e7a, despeses de comunitat, etc.<\/li>\n<li><strong>Reduccions:<\/strong> Aplica les reduccions corresponents sobre el rendiment net del lloguer d\u2019habitatge (generalment el 50%, o fins al 70% si es compleixen certs requisits de rehabilitaci\u00f3).<\/li>\n<\/ul>\n<\/li>\n<li><strong>Venda d\u2019immoble (guany patrimonial):<\/strong> Si has venut un immoble durant el 2024, haur\u00e0s de declarar el possible guany o p\u00e8rdua patrimonial, calculat per la difer\u00e8ncia entre el valor d\u2019adquisici\u00f3 i el de transmissi\u00f3. Hi pot haver exempcions si es reinverteix en habitatge habitual.<\/li>\n<li><strong>Revisa la documentaci\u00f3:<\/strong> Tingues a m\u00e0 tots els documents rellevants: rebuts de lloguer, factures de despeses dedu\u00efbles, escriptures de compra i venda (si escau), rebut de l\u2019IBI, refer\u00e8ncia cadastral dels immobles, etc.<\/li>\n<li><strong>Utilitza les eines de l\u2019Ag\u00e8ncia Tribut\u00e0ria:<\/strong> El web de l\u2019Ag\u00e8ncia Tribut\u00e0ria ofereix programes d\u2019ajuda (Renda WEB), simuladors i informaci\u00f3 detallada que et poden facilitar la declaraci\u00f3.<\/li>\n<li><strong>Consulta amb un professional:<\/strong> A <strong>Finques El Pallars<\/strong> t\u2019hi podem ajudar. Si tens dubtes o la teva situaci\u00f3 \u00e9s complexa, truca\u2019ns sense comprom\u00eds. <em>Finques El Pallars t\u2019acompanya.<\/em><\/li>\n<\/ol>\n<\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color4);\"><p><img decoding=\"async\" class=\"lazyload wp-image-7098 aligncenter\" src=\"https:\/\/finqueselpallars.com\/wp-content\/uploads\/2024\/01\/tic_verde-1024x354.png\" data-orig-src=\"https:\/\/finqueselpallars.com\/wp-content\/uploads\/2024\/01\/tic_verde-1024x354.png\" alt=\"Administradors de finques Sants Les Corts Barcelona\" width=\"171\" height=\"59\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27171%27%20height%3D%2759%27%20viewBox%3D%270%200%20171%2059%27%3E%3Crect%20width%3D%27171%27%20height%3D%2759%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/finqueselpallars.com\/wp-content\/uploads\/2024\/01\/tic_verde-200x69.png 200w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2024\/01\/tic_verde-300x104.png 300w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2024\/01\/tic_verde-400x138.png 400w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2024\/01\/tic_verde-600x207.png 600w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2024\/01\/tic_verde-768x265.png 768w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2024\/01\/tic_verde-800x277.png 800w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2024\/01\/tic_verde-1024x354.png 1024w, https:\/\/finqueselpallars.com\/wp-content\/uploads\/2024\/01\/tic_verde.png 1192w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 171px) 100vw, 171px\" \/><\/p>\n<h2 style=\"text-align: center;\">Finques El Pallars T&#8217;acompanya.<\/h2>\n<\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p style=\"text-align: center;\"><a href=\"https:\/\/finqueselpallars.com\/ca\/contacte\/\" target=\"_blank\" rel=\"noopener\"><strong>Contacta ara<\/strong><\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7178,"featured_media":9216,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_joinchat":[]},"categories":[202,204,225,313,314],"tags":[208,213,214,227,305,274,306,174,324,325],"_links":{"self":[{"href":"https:\/\/finqueselpallars.com\/ca\/wp-json\/wp\/v2\/posts\/9210"}],"collection":[{"href":"https:\/\/finqueselpallars.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/finqueselpallars.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/finqueselpallars.com\/ca\/wp-json\/wp\/v2\/users\/7178"}],"replies":[{"embeddable":true,"href":"https:\/\/finqueselpallars.com\/ca\/wp-json\/wp\/v2\/comments?post=9210"}],"version-history":[{"count":2,"href":"https:\/\/finqueselpallars.com\/ca\/wp-json\/wp\/v2\/posts\/9210\/revisions"}],"predecessor-version":[{"id":9221,"href":"https:\/\/finqueselpallars.com\/ca\/wp-json\/wp\/v2\/posts\/9210\/revisions\/9221"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/finqueselpallars.com\/ca\/wp-json\/wp\/v2\/media\/9216"}],"wp:attachment":[{"href":"https:\/\/finqueselpallars.com\/ca\/wp-json\/wp\/v2\/media?parent=9210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/finqueselpallars.com\/ca\/wp-json\/wp\/v2\/categories?post=9210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/finqueselpallars.com\/ca\/wp-json\/wp\/v2\/tags?post=9210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}