{"id":9027408,"date":"2019-02-13T06:49:22","date_gmt":"2019-02-13T05:49:22","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=12390"},"modified":"2019-02-13T06:49:22","modified_gmt":"2019-02-13T05:49:22","slug":"limit-excloent-lobligacio-retenir-lany-2019","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/limit-excloent-lobligacio-retenir-lany-2019\/","title":{"rendered":"L\u00edmit excloent de l&#8217;obligaci\u00f3 de retenir per a l&#8217;any 2019"},"content":{"rendered":"<p style=\"font-size: 22px;\"><span style=\"font-size: 22px;\">A partir del 1-1-2019 no es practicar\u00e0 retenci\u00f3 sobre els rendiments del treball la quantia del qual no superi l&#8217;import anual establert, per llei, en funci\u00f3 del nombre de fills i uns altres descendents i de la situaci\u00f3 del contribuent.<\/span><\/p>\n<p>[texto_central]<\/p>\n<h2 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\"><strong>Es modifica l&#8217;art.81.1 del Reglament de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques (RD 439\/2007)<\/strong><\/h2>\n<p style=\"text-align: justify;\"><strong>Adaptant el seu contingut a les noves quanties introdu\u00efdes en la llei en relaci\u00f3 amb la reducci\u00f3 per obtenci\u00f3 de rendiments del treball.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-weight: 400;\">A partir del <strong>1-1-2019<\/strong> no es practicar\u00e0 retenci\u00f3 sobre els rendiments del treball la quantia del qual no superi l&#8217;import anual establert en el quadre seg\u00fcent en funci\u00f3 del nombre de fills i uns altres descendents i de la situaci\u00f3 del contribuent:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-weight: 400;\"><strong>1\u00ba.<\/strong> Solter, vidu, divorciat o separat:<\/span><\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong><span style=\"font-weight: 400;\">Amb un fill o descendents: 15.947 \u0080<\/span><\/strong><\/li>\n<li style=\"text-align: justify;\"><strong><span style=\"font-weight: 400;\">Amb 2 o m\u00e9s fills o descendents: 17.100 \u0080<\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"font-weight: 400;\"><strong>2n.<\/strong> El c\u00f2njuge del qual no obtingui rendes superiors a 1.500 euros anuals, excloses les exemptes:<\/span><\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong><span style=\"font-weight: 400;\">Sense fills o descendents: 15.456 \u0080<\/span><\/strong><\/li>\n<li style=\"text-align: justify;\"><strong><span style=\"font-weight: 400;\">Amb un fill o descendents: 16.481 \u0080<\/span><\/strong><\/li>\n<li style=\"text-align: justify;\"><strong><span style=\"font-weight: 400;\">Amb 2 o m\u00e9s fills o descendents: 17.634\u0080<\/span><\/strong><\/li>\n<\/ul>\n<p><strong><span style=\"font-weight: 400;\"><strong>3r<\/strong>. Altres situacions<\/span><\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong><span style=\"font-weight: 400;\">Sense fills o descendents: 14.000 \u0080.<\/span><\/strong><\/li>\n<\/ul>\n<p><strong><span style=\"font-weight: 400;\">Per a determinar el l\u00edmit exempt de retenci\u00f3 cal tenir en compte:<\/span><\/strong><\/p>\n<p><strong><span style=\"font-weight: 400;\"><strong>1.<\/strong>\u00a0 S&#8217;ent\u00e9n per <b>fills i uns altres descendents<\/b> aquells que donen dret al m\u00ednim per descendents, \u00e9s a dir els menors de 25 anys o discapacitats amb grau de discapacitat igual o superior al 33% sense l\u00edmit d&#8217;edat i sense rendes anuals superiors a 8.000 \u0080 excloses les exemptes (L36\/2005 art.58).<\/span><\/strong><\/p>\n<p><span style=\"font-weight: 400;\"><strong>2.<\/strong>\u00a0El sup\u00f2sit de contribuent <strong>solter, vidu, divorciat o separat<\/strong> legalment est\u00e0 previst per als qui, trobant-se en aquestes situacions, tingui dret a la reducci\u00f3 establerta en l&#8217;article 84.2.4t de la LIRPF per a unitats familiars monoparentals.<\/span><\/p>\n<p><strong><span style=\"font-weight: 400;\"><strong>3.<\/strong>\u00a0Entre altres situacions, s&#8217;inclouen les seg\u00fcents:<\/span><\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong><span style=\"font-weight: 400;\">El contribuent casat, i no separat legalment, el c\u00f2njuge del qual obtingui rendes superiors a 1.500 euros, excloses les exemptes.<\/span><\/strong><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El contribuent solter, vidu, divorciat o separat legalment, sense descendents o amb descendents al seu c\u00e0rrec, quan, en aquest \u00faltim cas,\u00a0<\/span>no tingui dret a la reducci\u00f3 establerta en l&#8217;article 84.2.4t de la LIRPF per donar-se la circumst\u00e0ncia de conviv\u00e8ncia del pare i la mare.<\/li>\n<li style=\"text-align: justify;\"><strong><span style=\"font-weight: 400;\">La resta de sup\u00f2sits que no encaixin en els dos anteriors.<\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Per ampliar aquesta informaci\u00f3 consulti amb\u00a0<a href=\"https:\/\/www.gremicat.es\/asesoria-laboral-barcelona\/\"><span style=\"color: #d61111;\">Assessoria laboral<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partir del 1-1-2019 no es practicar\u00e0 retenci\u00f3 sobre els rendiments del treball la quantia del qual no superi l&#8217;import <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9027409,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[868,1],"tags":[],"class_list":["post-9027408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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