{"id":9040659,"date":"2026-03-11T07:00:45","date_gmt":"2026-03-11T07:00:45","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040659"},"modified":"2026-03-11T09:12:51","modified_gmt":"2026-03-11T09:12:51","slug":"model-720-presentacio-31-marc","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/model-720-presentacio-31-marc\/","title":{"rendered":"Model 720: Presentaci\u00f3 31 mar\u00e7"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9040659\" class=\"elementor elementor-9040659 elementor-9040658\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bd2230 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bd2230\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7bdfea7\" data-id=\"7bdfea7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-490be9a elementor-widget elementor-widget-heading\" data-id=\"490be9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Li recordem que els contribuents de l'IRPF o de l'impost de societats que siguin propietaris de b\u00e9ns i drets situats a l'estranger a 31 de desembre de 2025 podrien quedar obligats a presentar la declaraci\u00f3 de b\u00e9ns i drets situats a l'estranger (model 720) fins al pr\u00f2xim 31 de mar\u00e7 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa39486 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa39486\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1b957d\" data-id=\"a1b957d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f98f86 elementor-widget elementor-widget-spacer\" data-id=\"9f98f86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a1c08b elementor-widget elementor-widget-spacer\" data-id=\"9a1c08b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bd3a69 elementor-widget elementor-widget-text-editor\" data-id=\"5bd3a69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Aquest model <\/span><b>haur\u00e0 de presentar-se per via telem\u00e0tica (Internet)<\/b><span style=\"font-weight: 400;\">, sense que sigui possible la presentaci\u00f3 en paper. Aquells que per raons de car\u00e0cter t\u00e8cnic no puguin presentar el model 720 per Internet en el termini establert, podran efectuar la presentaci\u00f3 durant els quatre dies naturals seg\u00fcents al de finalitzaci\u00f3 d&#8217;aquest termini.<\/span><\/p><p><span style=\"font-weight: 400;\">Per a aquells que van presentar el Model 720 anteriorment, nom\u00e9s ser\u00e0 obligat\u00f2ria la presentaci\u00f3 quan qualsevol dels saldos conjunts dels tres diferents blocs de b\u00e9ns que s\u00f3n d&#8217;obligada informaci\u00f3 (comptes bancaris, accions o immobles) hagu\u00e9s experimentat un increment superior a 20.000 euros respecte dels quals van determinar la presentaci\u00f3 de la declaraci\u00f3 de l&#8217;any passat. En tot cas, ser\u00e0 obligat\u00f2ria la presentaci\u00f3 de la declaraci\u00f3 per a aquells b\u00e9ns ja declarats i respecte als quals el contribuent perdi la condici\u00f3 que va determinar en el seu moment l&#8217;obligaci\u00f3 de declarar.<\/span><\/p><p><span style=\"font-weight: 400;\">Els contribuents hauran d&#8217;informar sobre els b\u00e9ns i drets que tenen a l&#8217;estranger, tant comptes en entitats financeres, com a b\u00e9ns immobles, valors, drets, assegurances i rendes dipositades, gestionats o obtinguts fora d&#8217;Espanya. S&#8217;exclou d&#8217;aquesta obligaci\u00f3 de declarar quan el valor dels mateixos no superi els 50.000 euros per cada tipus de b\u00e9 o dret.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bbb408 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bbb408\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0049da6\" data-id=\"0049da6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06d1fc4 elementor-widget elementor-widget-spacer\" data-id=\"06d1fc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c43e988 elementor-widget elementor-widget-heading\" data-id=\"c43e988\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quins tipus de b\u00e9ns i drets es declaren?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-289e89e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"289e89e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd1608e\" data-id=\"cd1608e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e7cd93 elementor-widget elementor-widget-text-editor\" data-id=\"7e7cd93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e9ns immobles i drets sobre b\u00e9ns immobles situats a l&#8217;estranger. Es detallar\u00e0 la seva identificaci\u00f3, situaci\u00f3 (pa\u00eds, localitat, carrer, n\u00famero), la data d&#8217;adquisici\u00f3 i el valor d&#8217;adquisici\u00f3 (dependr\u00e0 de si es tracta de la plena propietat, l&#8217;usdefruit, la nua propietat o altres casos).<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comptes en entitats financeres situades a l&#8217;estranger. S&#8217;ha d&#8217;incloure la denominaci\u00f3 de l&#8217;entitat banc\u00e0ria, el seu domicili, la identificaci\u00f3 dels comptes, les dates d&#8217;obertura o cancel\u00b7laci\u00f3, el saldo a 31 de desembre, el saldo mitj\u00e0 de l&#8217;\u00faltim trimestre, data en la qual es va deixar de tenir la condici\u00f3 de titulars, representants, autoritzats, beneficiaris o persona amb poder de disposici\u00f3.<\/span><\/li><\/ul><p>\u00a0<\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valors, drets, assegurances i rendes dipositats, gestionats o obtingudes a l&#8217;estranger.<\/span><\/li><\/ul><p>\u00a0<\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En el sup\u00f2sit dels valors haur\u00e0 de constar la ra\u00f3 social de l&#8217;entitat o del tercer cessionari, aix\u00ed com el domicili, saldo a 31 de desembre i n\u00famero, classe d&#8217;accions i valor.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En el cas dels drets s&#8217;inclouen els drets representatius de la cessi\u00f3 a tercers de capitals propis.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pel que fa a les assegurances cal informar sobre el nom de l&#8217;entitat asseguradora, el domicili i el valor de rescat de la p\u00f2lissa a 31 de desembre.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quant a les rendes temporals o vital\u00edcies s&#8217;ha d&#8217;informar sobre la ra\u00f3 social de l&#8217;entitat asseguradora, el seu domicili i el valor de capitalitzaci\u00f3 a 31 de desembre.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">En relaci\u00f3 als b\u00e9ns i drets que han de ser objecte de declaraci\u00f3, existeixen diversos matisos que has de tenir en compte com els que et detallem a continuaci\u00f3:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S&#8217;han de declarar els comptes bancaris en les quals existeixi una titularitat compartida, quan existeixi un saldo a 31 de desembre superior als 50.000 euros.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tamb\u00e9 s&#8217;haur\u00e0 de declarar la titularitat compartida que recaigui sobre b\u00e9ns immobles quan el valor d&#8217;adquisici\u00f3 superi els 50.000 euros a 31 de desembre.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Si va presentar l&#8217;any passat el model 720 perqu\u00e8 disposava de dip\u00f2sits bancaris, valors (accions, fons d&#8217;inversi\u00f3, assegurances, etc.) o immobles a l&#8217;estranger valorats en m\u00e9s de 50.000 euros, haur\u00e0 de tornar a presentar aquest model en qualsevol d&#8217;aquests dos sup\u00f2sits:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si el valor dels seus b\u00e9ns augmenta en m\u00e9s de 20.000 euros.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">O b\u00e9 si ha deixat de ser titular o autoritzat d&#8217;algun dels b\u00e9ns pr\u00e8viament declarat.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9f10a6 elementor-widget elementor-widget-spacer\" data-id=\"f9f10a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-330324b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"330324b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b49f6db\" data-id=\"b49f6db\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bae119 elementor-widget elementor-widget-heading\" data-id=\"3bae119\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quins subjectes estan obligats?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-88258a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"88258a9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7cd877c\" data-id=\"7cd877c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-184f9aa elementor-widget elementor-widget-text-editor\" data-id=\"184f9aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les persones f\u00edsiques i jur\u00eddiques residents en territori espanyol, els establiments permanents en aquest territori de persones o entitats no residents i les entitats en atribuci\u00f3 de rendes (comunitats de b\u00e9ns, societats civils, her\u00e8ncies jacents&#8230;) vindran obligats a presentar aquesta declaraci\u00f3 informativa anual., sempre que siguin titulars o autoritzats en comptes a l&#8217;estranger el saldo conjunt del qual sigui superior a 50.000 euros.<\/span><\/p><p><span style=\"font-weight: 400;\">Aix\u00ed mateix, tenen obligaci\u00f3 de declarar la informaci\u00f3 els titulars de valors, accions, fons, assegurances de vida, b\u00e9ns immobles o qualssevol altres actius situats o dipositats a l&#8217;estranger, per un import superior conjunt a 50.000 euros. A m\u00e9s dels titulars jur\u00eddics, i tret que apliqui alguna exoneraci\u00f3 que hagi d&#8217;analitzar-se detingudament, estan obligats els coneguts com a titulars reals, aix\u00f2 \u00e9s, aquells que posseeixin o controlin m\u00e9s del 25% dels esmentats actius a trav\u00e9s d&#8217;entitats amb o sense personalitat jur\u00eddica.<\/span><\/p><p><span style=\"font-weight: 400;\">Pot haver-hi molt\u00edssimes persones obligades, en particular estrangers residents, perqu\u00e8 basta tenir una petita part (encara que sigui un 1%) d&#8217;una o diversos comptes en estranger amb saldo superior a 50.000\u20ac (o fins i tot no tenir res i ser un simple autoritzat), o tenir una petita part d&#8217;un immoble amb valor superior a aquesta quantitat.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5b28354 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b28354\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9ae76dc\" data-id=\"9ae76dc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c74711 elementor-widget elementor-widget-spacer\" data-id=\"5c74711\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e2534e elementor-widget elementor-widget-heading\" data-id=\"4e2534e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e8gim sancionador\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7299a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7299a0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa4f2f9\" data-id=\"fa4f2f9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-814f38d elementor-widget elementor-widget-text-editor\" data-id=\"814f38d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La Llei 5\/2022, de 9 de mar\u00e7, i amb efectes des de l&#8217;11 de mar\u00e7 de 2022, va modificar la redacci\u00f3 de diverses normes tribut\u00e0ries amb rang de llei (Llei de l&#8217;IRPF, del IS i la LGT) a fi d&#8217;eliminar els aspectes de la regulaci\u00f3 de l&#8217;obligaci\u00f3 d&#8217;informaci\u00f3 de b\u00e9ns i drets situats a l&#8217;estranger que havien estat declarats contraris al Dret de la Uni\u00f3 Europea per la recent sent\u00e8ncia del Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE) de 27 de gener de 2022 (assumpte C-788\/19). La citada sent\u00e8ncia, va concloure que el r\u00e8gim sancionador espec\u00edfic associat als incompliments de l&#8217;obligaci\u00f3 de declaraci\u00f3 de b\u00e9ns i drets a l&#8217;estranger (model 720) en contra al Dret de la Uni\u00f3 Europea per establir una restricci\u00f3 desproporcionada a la lliure circulaci\u00f3 de capitals.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">En lloc d&#8217;introduir novament un r\u00e8gim sancionador propi i diferenciat, el legislador s&#8217;ha limitat a eliminar la redacci\u00f3 dels preceptes considerats pel TJUE incompatibles amb la lliure circulaci\u00f3 de capitals, la qual cosa, en la pr\u00e0ctica, nom\u00e9s t\u00e9 un abast merament formal.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">En concret:<\/span><\/p><p>\u00a0<\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S&#8217;eliminen les multes pecuni\u00e0ries fixes per no informar en termini o per fer-ho de manera incompleta, inexacta o amb dades falses.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S&#8217;eliminen els preceptes que qualificaven el valor dels b\u00e9ns no declarats en termini com a guany de patrimoni no justificada o com a renda no declarada imputable al per\u00edode impositiu m\u00e9s antic entre els no prescrits.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S&#8217;elimina la multa pecuni\u00e0ria proporcional del 150% sobre la quota tribut\u00e0ria derivada del guany de patrimoni no justificada o la renda no declarada.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Al no haver-se substitu\u00eft l&#8217;anterior per un r\u00e8gim espec\u00edfic, els eventuals incompliments de l&#8217;obligaci\u00f3 d&#8217;informar queden subjectes al r\u00e8gim sancionador general previst per a la falta de presentaci\u00f3 en termini o de manera incorrecta de declaracions que no produeixin perjudici econ\u00f2mic a la Hisenda P\u00fablica.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/altres-serveis-juridics-barcelona\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Assessoria fiscal<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc1fbb0 elementor-widget elementor-widget-spacer\" data-id=\"dc1fbb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Li recordem que els contribuents de l&#8217;IRPF o de l&#8217;impost de societats que siguin propietaris de b\u00e9ns i drets situats a l&#8217;estranger a 31 de desembre de 2025 podrien quedar obligats a presentar la declaraci\u00f3 de b\u00e9ns i drets situats a l&#8217;estranger (model 720) fins al pr\u00f2xim 31 de mar\u00e7 2026<\/p>\n","protected":false},"author":1,"featured_media":9040663,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9040659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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