Noves retencions professionals
Benvolguts Clients:
Davant la gran quantitat de consultes que sobre aquest assumpte se’ns estan plantejant, a continuació intentem aclarir com es determina el tipus de retenció aplicable a partir de l’1 de setembre de 2012, ja que per determinar-cal consultar tres disposicions diferents:
L’article 25 del Reial decret llei 20/2012, modifica l’article 101, apartats 3 i 5 a), establint que el percentatge de retenció i ingrés a compte sobre rendiments d’activitats professionals i sobre els rendiments del treball derivats d’impartir cursos, conferències, col · loquis, seminaris i similars, o derivats de l’elaboració d’obres literàries, artístiques o científiques, sempre que se cedeixi el dret a la seva explotació serà del 19%.
Addicionalment s’introdueix una nova disposició transitòria vintena tercera a la Llei d’IRPF que estableix l’aplicació dels següents percentatges de retenció amb caràcter transitori:
Per als rendiments satisfets o abonats fins a 31 de agost de 2012, s’aplica el percentatge de retenció que preveu l’art. 101 (apartats 3 i lletra a) de l’apartat 5) en la redacció vigent a 1 de gener de 2012. És a dir, el 15%.
Per als rendiments satisfets o abonats a partir de l’1 de setembre de 2012, es fa remissió a l’apartat 4 de la disposició addicional trenta-cinquena de la Llei de l’IRPF. Aquesta disposició addicional va ser introduïda amb efectes 1 de gener de 2012 i estableix que per als exercicis 2012 i 2013, els percentatges de pagaments a compte del 19 per cent que preveu l’article 101 s’eleven al 21%. Per això, en modificar el tipus en l’article 101, automàticament es veu afectat per aquesta disposició addicional.
Per tant, des l’1 de setembre de 2012 i fins al 31 de desembre de 2013, el percentatge aplicable serà el 21%.
Esperem que aquesta informació sigui del vostre interès. Rebeu una cordial salutació.
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