16 de July de 2015
Retencions juliol 2015 Professionals, lloguers ….
Benvolguts clients,
Els adjuntem Quadre resum: Rebaixa tipus específics de retenció aplicables a partir del 12 de juliol de 2015, publicats el dissabte passat.
| Tipus de rendiment | Retenció fins 12 juliol 2015 | Retenció a partir 12 juliol 2015 |
| Rendiments d’activitats professionals | 19,00% | 15,00% |
| Rendiments d’activitats professionals per inici d’activitat | 9,00% | 7,00% |
| 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 | 19,00% | 15,00% |
| Consellers i administradors d’entitats si INCN <100.000 | 20,00% | 19,50% |
| Rendiments del capital mobiliari | 20,00% | 19,50% |
| Guanys derivats d’accions i participacions en IIC | 20,00% | 19,50% |
| Guanys derivats d’aprofitament forestals | 20,00% | 19,50% |
| Premis en jocs, concursos, rifes | 20,00% | 19,50% |
| Arrendaments i subarrendaments d’immobles urbans | 20,00% | 19,50% |
| Propietat intel·lectual, industrial, assistència tècnica, arrendament de béns mobles, negocis o mines | 20,00% | 19,50% |
| Per la cessió del dret a l’explotació del dret d’imatge | 20,00% | 19,50% |
Consulti la notícia completa en el nostre canal de noticies: “Medidas urgentes para reducir la carga tributaria soportada por los contribuyentes del Impuesto sobre la Renta de las Personas Físicas”
GAFIC, SLP
Assessorant empreses des de 1985
www.gafic.com
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