{"id":16314,"date":"2024-05-21T17:10:34","date_gmt":"2024-05-21T16:10:34","guid":{"rendered":"https:\/\/info.vivendex.com\/?p=16314"},"modified":"2024-08-08T09:32:41","modified_gmt":"2024-08-08T08:32:41","slug":"renda-2023-a-catalunya-deduccions-per-habitatge-habitual","status":"publish","type":"post","link":"https:\/\/info.vivendex.com\/ca\/renda-2023-a-catalunya-deduccions-per-habitatge-habitual\/","title":{"rendered":"RENDA 2023 A CATALUNYA"},"content":{"rendered":"

T’informem sobre les deduccions per habitatge habitual a Catalunya disponibles per a la declaraci\u00f3 de la Renda 2023<\/a>. Quines despeses relacionades amb el teu habitatge podr\u00e0s deduir en la teva pr\u00f2xima declaraci\u00f3 de la renda?<\/p>\n

Deducci\u00f3 per lloguer d’habitatge habitual<\/strong><\/h2>\n
    \n
  • General: Es permet deduir el 10% de les quantitats pagades amb un m\u00e0xim de 300 euros anuals per a persones de fins a 32 anys. Tamb\u00e9 persones que hagin estat en atur almenys 183 dies en el 2023. Persones amb una discapacitat d’almenys el 65%, o vidus majors de 65 anys.<\/li>\n
  • Fam\u00edlies nombroses o monoparentals: La deducci\u00f3 \u00e9s del 10%, amb un m\u00e0xim de 600 euros. Per a aix\u00f2, es requereix que la base imposable (suma de la base general i de l’estalvi) no pugui superar els 20.000 euros en tributaci\u00f3 individual o els 30.000 euros en conjunta, despr\u00e9s de restar els m\u00ednims personals i familiars. A m\u00e9s, el lloguer ha de representar m\u00e9s del 10% del rendiment net del contribuent.<\/li>\n
  • Pre\u00a02015: Des de l’1 de gener de 2015 es va suprimir la deducci\u00f3 per lloguer de l’habitatge habitual. No obstant aix\u00f2, podr\u00e0s continuar beneficiant-te d’aquesta deducci\u00f3 si compleixes amb els seg\u00fcents requisits:\n
      \n
    • Has celebrat un contracte d’arrendament amb anterioritat a l’1 de gener de 2015 i has satisfet, amb anterioritat a aquesta data, quantitats pel lloguer del teu habitatge habitual.<\/li>\n
    • Has tingut dret a la deducci\u00f3 per lloguer de l’habitatge habitual en relaci\u00f3 amb les quantitats satisfetes pel lloguer d’aquest habitatge en un per\u00edode impositiu reportat amb anterioritat a l’1 de gener de 2015.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      Si compleixes amb ells, podr\u00e0s deduir el 10,05% de les quantitats satisfetes durant el per\u00edode impositiu sempre que la teva base imposable sigui inferior a 24.107,20\u20ac anuals.<\/p>\n

      Deducci\u00f3 per rehabilitaci\u00f3 d’habitatge habitual<\/h2>\n

      Segons indica la Normativa (Art. 55.5 Reglament IRPF), es considera rehabilitaci\u00f3 de l’habitatge habitual les obres que es realitzin en aquest mateix habitatge i que compleixin els seg\u00fcents requisits:<\/p>\n

        \n
      • Les obres es qualifiquin o declarin com a actuaci\u00f3 protegida en mat\u00e8ria de rehabilitaci\u00f3 d’habitatges.<\/li>\n
      • Les obres siguin per a la reconstrucci\u00f3 de l’habitatge mitjan\u00e7ant la consolidaci\u00f3 i el tractament de les estructures, fa\u00e7anes o cobertes i altres an\u00e0logues, sempre que el cost global de les operacions de rehabilitaci\u00f3 excedeixi del 25% del preu d’adquisici\u00f3. Si s’hagu\u00e9s efectuat l’adquisici\u00f3 durant els dos anys immediatament anteriors a l’inici de les obres de rehabilitaci\u00f3 o, en un altre cas, del valor de mercat que tingu\u00e9s l’habitatge en el moment de l’inici.<\/li>\n
      • En cas d’invertir en obres de rehabilitaci\u00f3 per a la millora energ\u00e8tica, tamb\u00e9 sorgeixen tres noves deduccions temporals. Podr\u00e0s beneficiar-te si compleixes amb els requisits. Consulta quins s\u00f3n.<\/li>\n<\/ul>\n

        Es pot deduir el 1,5% de les quantitats destinades a la rehabilitaci\u00f3 de l’habitatge habitual, amb una base m\u00e0xima de 9.040 euros.<\/p>\n

        Deducci\u00f3 per inversi\u00f3 en habitatge habitual<\/h2>\n

        Per a la compra, rehabilitaci\u00f3, ampliaci\u00f3 o adequaci\u00f3 de l’habitatge habitual (amb algunes condicions d’antiguitat de la compra o rehabilitaci\u00f3), la deducci\u00f3 \u00e9s del 7,5%. Es pot arribar al 15% per a obres d’adequaci\u00f3 de l’habitatge per a persones amb discapacitat.<\/p>\n

        Aquestes deduccions s\u00f3n aplicables sempre que es compleixin els requisits espec\u00edfics establerts per la normativa auton\u00f2mica i han de ser declarades correctament en la renda. Per a m\u00e9s detalls i per a assegurar-te de complir amb tots els requisits, pots consultar l’Ag\u00e8ncia Tribut\u00e0ria i les guies espec\u00edfiques sobre les deduccions a Catalunya.<\/p>\n","protected":false},"excerpt":{"rendered":"

        T’informem sobre les deduccions per habitatge habitual a Catalunya disponibles per a la declaraci\u00f3 de la Renda 2023. Quines despeses relacionades amb el teu habitatge podr\u00e0s deduir en la teva pr\u00f2xima declaraci\u00f3 de la renda? Deducci\u00f3 per lloguer d’habitatge habitual General: Es permet deduir el 10% de les quantitats pagades amb un m\u00e0xim de 300 […]<\/p>\n","protected":false},"author":12,"featured_media":16322,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[117],"tags":[],"class_list":["post-16314","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat"],"yoast_head":"\nRENDA 2023 A CATALUNYA - Vivendex People & Properties<\/title>\n<meta name=\"description\" content=\"Descobreix les deduccions per a la Renda 2023 a Catalunya lloguer, rehabilitaci\u00f3 i compra. 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