{"id":9043045,"date":"2026-10-30T07:00:18","date_gmt":"2026-10-30T07:00:18","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9043045"},"modified":"2026-10-29T14:52:47","modified_gmt":"2026-10-29T14:52:47","slug":"5-novembre-segon-termini-renda-2025","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/5-novembre-segon-termini-renda-2025\/","title":{"rendered":"5 novembre segon termini Renda 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9043045\" class=\"elementor elementor-9043045 elementor-9043028\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c7d14d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7d14d8\" 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-ce93c53\" data-id=\"ce93c53\" 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-d11739e elementor-widget elementor-widget-heading\" data-id=\"d11739e\" 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, si ha optat per fraccionar el pagament de l'IRPF 2025 en dos terminis, el pr\u00f2xim dia 5 de novembre de 2026 es compleix el termini per a efectuar l'ingr\u00e9s (40% restant del deute tributari) del segon termini de la renda de l'exercici 2025.<\/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-ad55294 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad55294\" 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-866b8e8\" data-id=\"866b8e8\" 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-0ea75ad elementor-widget elementor-widget-spacer\" data-id=\"0ea75ad\" 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-0749ca9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0749ca9\" 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-7280da3\" data-id=\"7280da3\" 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-586fa9a elementor-widget elementor-widget-text-editor\" data-id=\"586fa9a\" 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 class=\"p1\">Els contribuents que hagin optat per fraccionar el pagament de l&#8217;IRPF en dos terminis i, a m\u00e9s, hagin domiciliat el pagament del segon termini en l&#8217;Entitat col\u00b7laboradora en la qual efectu\u00efn l&#8217;ingr\u00e9s del primer termini, no requeriran emplenar cap model (en aquest cas, model 102), ja que el lliurament en la citada Entitat col\u00b7laboradora del document d&#8217;ingr\u00e9s, model 100, amb les dades de la domiciliaci\u00f3 degudament emplenats, servir\u00e0 com a ordre de deute en compte d&#8217;aquest segon termini.<\/p><p class=\"p1\">Els contribuents que, havent optat per fraccionar el pagament, no hagin domiciliat el segon termini en Entitat col\u00b7laboradora, hauran <span style=\"text-decoration: underline;\"><strong>d&#8217;efectuar directament l&#8217;ingr\u00e9s d&#8217;aquest termini fins al dia 5 de novembre de 2026 inclusivament<\/strong><\/span>, mitjan\u00e7ant la presentaci\u00f3 del model 102, degudament emplenat.<\/p><p class=\"p2\">Per a ampliar aquesta informaci\u00f3 consulti amb <span class=\"s1\">Assessoria fiscal<\/span><\/p><p class=\"p2\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Si ha optat per fraccionar el pagament de l&#8217;IRPF en dos terminis, el pr\u00f2xim dia 5 de novembre de 2026, es compleix el termini per a efectuar l&#8217;ingr\u00e9s del segon termini de la renda de l&#8217;exercici 2025.<\/p>\n","protected":false},"author":1,"featured_media":9043030,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9043045","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>5 novembre segon termini Renda 2025 - gremicat<\/title>\n<meta name=\"description\" content=\"Si ha optat per fraccionar el pagament de l&#039;IRPF en dos terminis, el pr\u00f2xim dia 5 de novembre de 2026, es compleix el termini per a efectuar l&#039;ingr\u00e9s del segon termini de la renda de l&#039;exercici 2025.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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