{"id":32482,"date":"2025-12-11T15:48:00","date_gmt":"2025-12-11T15:48:00","guid":{"rendered":"https:\/\/adhernandez.com\/2026\/01\/12\/tancament-fiscal-2025-i-planificacio-2026-les-deduccions-clau-per-al-seu-immoble\/"},"modified":"2026-01-12T15:56:43","modified_gmt":"2026-01-12T15:56:43","slug":"tancament-fiscal-2025-i-planificacio-2026-les-deduccions-clau-per-al-seu-immoble","status":"publish","type":"post","link":"https:\/\/adhernandez.com\/ca\/2025\/12\/11\/tancament-fiscal-2025-i-planificacio-2026-les-deduccions-clau-per-al-seu-immoble\/","title":{"rendered":"Tancament Fiscal 2025 i Planificaci\u00f3 2026: Les Deduccions Clau per al seu Immoble"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"32482\" class=\"elementor elementor-32482 elementor-32337\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9b99388 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b99388\" 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-b72a038\" data-id=\"b72a038\" 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-6d17fa8 elementor-widget elementor-widget-text-editor\" data-id=\"6d17fa8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L&#8217;exercici de l&#8217;any 2025 est\u00e0 concloent, la qual cosa exigeix una aplicaci\u00f3 rigorosa de la normativa fiscal vigent per a la gesti\u00f3 d&#8217;actius immobiliaris. La planificaci\u00f3 al novembre resulta fonamental per a garantir la correcta liquidaci\u00f3 de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques (IRPF) i l&#8217;optimitzaci\u00f3 tribut\u00e0ria de cara a 2026, centrant-nos estrictament en els requisits i condicions establerts per la llei.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fd8cfc elementor-widget elementor-widget-text-editor\" data-id=\"3fd8cfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>IRPF: Criteris de Deducci\u00f3 de Despeses<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd0d81d elementor-widget elementor-widget-text-editor\" data-id=\"bd0d81d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La determinaci\u00f3 del rendiment net del capital immobiliari, segons la Llei 35\/2006 en el seu article 23, s&#8217;obt\u00e9 deduint dels rendiments \u00edntegres aquelles despeses que siguin necessaris per a l&#8217;obtenci\u00f3 d&#8217;aquests ingressos i estiguin degudament justificats. Aquestes despeses inclouen l&#8217;Impost sobre B\u00e9ns immobles (IBI) i altres tributs i rec\u00e0rrecs no estatals, les quotes de la comunitat de propietaris, les primes d&#8217;assegurances de la llar, les despeses derivades de serveis i subministraments assumits per l&#8217;arrendador, aix\u00ed com els honoraris de l&#8217;administraci\u00f3 de finques. Addicionalment, s\u00f3n dedu\u00efbles els interessos de capitals aliens invertits en l&#8217;adquisici\u00f3 o millora de la propietat i l&#8217;amortitzaci\u00f3 de l&#8217;immoble i els b\u00e9ns continguts en ell, calculada aquesta \u00faltima sobre el major dels seg\u00fcents valors: el cost d&#8217;adquisici\u00f3 satisfet o el valor cadastral, excl\u00f2s en tots dos casos el valor del s\u00f2l.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae31cf1 elementor-widget elementor-widget-text-editor\" data-id=\"ae31cf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><\/p>\n<h2>IRPF: Aplicaci\u00f3 de Reduccions<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0d0166 elementor-widget elementor-widget-text-editor\" data-id=\"c0d0166\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Una vegada determinat el rendiment net positiu, s&#8217;apliquen les reduccions establertes en la normativa, tal com ha estat modificada per la Llei 12\/2023 de la Llei d&#8217;Habitatge. La reducci\u00f3 general aplicable sobre els rendiments nets \u00e9s del 50%, sempre que el lloguer es destini a habitatge i compleixi els requisits de la Llei d&#8217;Arrendaments Urbans. Aquest percentatge pot veure&#8217;s incrementat fins a un m\u00e0xim del 90% si es compleixen condicions objectives espec\u00edfiques, com la ubicaci\u00f3 de l&#8217;immoble en una Zona de Mercat Residencial (aplicable a Barcelona) i la formalitzaci\u00f3 de nous contractes amb rendes subjectes a les limitacions i criteris de la Llei d&#8217;Habitatge.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef150dd elementor-widget elementor-widget-text-editor\" data-id=\"ef150dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><\/p>\n<h2>Tributaci\u00f3 Local: IBI i Plusv\u00e0lua Municipal<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf41c89 elementor-widget elementor-widget-text-editor\" data-id=\"bf41c89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En l&#8217;\u00e0mbit de la fiscalitat local, l&#8217;IBI s&#8217;estableix com un tribut directe de car\u00e0cter real, regit pel Reial decret legislatiu 2\/2004, la base imposable del qual \u00e9s el valor cadastral del b\u00e9 i el tipus impositiu del qual \u00e9s determinat per l&#8217;autoritat municipal. D&#8217;altra banda, l&#8217;Impost sobre l&#8217;Increment de Valor dels Terrenys de Naturalesa Urbana, conegut com a Plusv\u00e0lua Municipal, grava l&#8217;increment de valor dels terrenys urbans lloc de manifest amb la transmissi\u00f3 de la propietat. La base imposable d&#8217;aquest impost es calcula a partir del valor cadastral del s\u00f2l i el per\u00edode de generaci\u00f3; no obstant aix\u00f2, la normativa permet que el contribuent opti per tributar per l&#8217;increment de valor real (difer\u00e8ncia entre valor d&#8217;adquisici\u00f3 i valor de transmissi\u00f3) si aquest resulta inferior al calculat mitjan\u00e7ant el m\u00e8tode objectiu.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cac5e53 elementor-widget elementor-widget-text-editor\" data-id=\"cac5e53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Incentius Fiscals per Efici\u00e8ncia Energ\u00e8tica<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1d68b0 elementor-widget elementor-widget-text-editor\" data-id=\"f1d68b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La Disposici\u00f3 Addicional Cinquantena de la Llei 35\/2006 regula les deduccions estatals per les quantitats invertides en obres de millora de l&#8217;efici\u00e8ncia energ\u00e8tica. Aquestes deduccions es concedeixen \u00fanicament si s&#8217;acredita una reducci\u00f3 en la demanda de calefacci\u00f3 i refrigeraci\u00f3 d&#8217;almenys el 7% (el que comporta una deducci\u00f3 del 20%) o una reducci\u00f3 en el consum d&#8217;energia prim\u00e0ria no renovable d&#8217;almenys el 30% (deducci\u00f3 del 40%), o si s&#8217;aconsegueix una qualificaci\u00f3 energ\u00e8tica &#8220;A&#8221; o &#8220;B&#8221;. Per a les obres realitzades en edificis de propietat horitzontal, s&#8217;aplica una deducci\u00f3 del 60% sobre una base m\u00e0xima pel compliment dels mateixos requisits de reducci\u00f3 del consum. La condici\u00f3 indispensable per a aplicar qualsevol d&#8217;aquestes deduccions \u00e9s la possessi\u00f3 d&#8217;un Certificat d&#8217;Efici\u00e8ncia Energ\u00e8tica em\u00e8s per t\u00e8cnic competent, tant anterior com posterior a la finalitzaci\u00f3 de les obres, i que les quantitats hagin estat efectivament satisfetes abans del 31 de desembre de 2025.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55cad4d elementor-widget elementor-widget-text-editor\" data-id=\"55cad4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Conclusi\u00f3<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45185fc elementor-widget elementor-widget-text-editor\" data-id=\"45185fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La correcta gesti\u00f3 del tancament fiscal de 2025 i la planificaci\u00f3 dels compromisos de 2026 requereix una aplicaci\u00f3 minuciosa i documentada de la normativa tribut\u00e0ria i local exposada. L&#8217;estricte compliment dels requisits legals i els terminis de justificaci\u00f3 documental de les despeses i les obres de millora s\u00f3n elements essencials per a determinar la c\u00e0rrega fiscal final sobre el patrimoni immobiliari. El coneixement detallat de les reduccions aplicables en l&#8217;IRPF i de les exempcions lligades a l&#8217;efici\u00e8ncia energ\u00e8tica resulten cr\u00edtics en aquesta fase de l&#8217;exercici.<\/p>\n\t\t\t\t\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>Normativa clau per al tancament fiscal 2025. Deduccions IRPF, l\u00edmits de la Llei d&#8217;Habitatge, Plusv\u00e0lua i requisits d&#8217;efici\u00e8ncia energ\u00e8tica per a planificar 2026.<\/p>\n","protected":false},"author":6,"featured_media":32425,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[365],"tags":[],"class_list":["post-32482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-propiedad-horizontal-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tancament Fiscal 2025 i Planificaci\u00f3 2026: Les Deduccions Clau per al seu Immoble - Administraciones Hern\u00e1ndez<\/title>\n<meta name=\"description\" content=\"Normativa clau per al tancament fiscal 2025. 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