{"id":31530,"date":"2022-06-02T09:00:29","date_gmt":"2022-06-02T07:00:29","guid":{"rendered":"https:\/\/www.escura.com\/?p=31530"},"modified":"2023-02-17T11:13:24","modified_gmt":"2023-02-17T10:13:24","slug":"impuesto-sobre-activos-no-productivos-2","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/impuesto-sobre-activos-no-productivos-2\/","title":{"rendered":"Impuesto sobre activos no productivos"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: right;\"><a href=\"http:\/\/www.escura.com\/wp-content\/uploads\/2022\/06\/56-22-Impuesto-sobre-activos-no-productivos-\u2013-Modelo-540.pdf\">Consulte el pdf<\/a><\/p>\n<p><img decoding=\"async\" class=\"wp-image-31536 alignleft\" src=\"http:\/\/www.escura.com\/wp-content\/uploads\/2022\/06\/AdobeStock_303765629-scaled.jpeg\" alt=\"\" width=\"253\" height=\"168\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/06\/AdobeStock_303765629-200x133.jpeg 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/06\/AdobeStock_303765629-300x199.jpeg 300w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/06\/AdobeStock_303765629-400x265.jpeg 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/06\/AdobeStock_303765629-600x398.jpeg 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/06\/AdobeStock_303765629-768x509.jpeg 768w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/06\/AdobeStock_303765629-800x530.jpeg 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/06\/AdobeStock_303765629-1024x679.jpeg 1024w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/06\/AdobeStock_303765629-1200x795.jpeg 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/06\/AdobeStock_303765629-1536x1018.jpeg 1536w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/06\/AdobeStock_303765629-scaled.jpeg 2560w\" sizes=\"(max-width: 253px) 100vw, 253px\" \/><\/p>\n<h1>Impuesto sobre activos no productivos \u2013 Modelo 540<\/h1>\n<p>Se inicia el plazo para la declaraci\u00f3n de activos no productivos el pr\u00f3ximo 1 de junio hasta el 30 de junio de 2022.<br \/>\nTal y como informamos en circulares anteriores, el 12 de mayo de 2019 se public\u00f3 en el Diario Oficial de la Generalitat de Catalu\u00f1a la Ley del Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas. Asimismo, el 16 de mayo de 2019 se aprob\u00f3 el Decreto Ley 8\/2019, de 14 de mayo, que modifica aspectos concretos de la Ley.<\/p>\n<p>Durante el mes de junio tendremos que liquidar e ingresar lo correspondiente al ejercicio 2021 en materia de Activos No Productivos de las Personas Jur\u00eddicas.<\/p>\n<p>En el siguiente enlace pueden consultar nuestra circular en la que desarrollamos aquellos aspectos m\u00e1s relevantes de la normativa: <a href=\"https:\/\/blog.escura.com\/nuevo-impuesto-en-cataluna-sobre-los-activos-no-productivos-de-las-personas-juridicas\/\">Consultar circular Impuesto sobre activos no productivos.<\/a><\/p>\n<p>\u00a9 La presente informaci\u00f3n es propiedad de <strong>Escura<\/strong>, <strong>abogados<\/strong> y <strong>economistas<\/strong>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 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center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h3><span style=\"color: #000080;\">Nuestras \u00c1reas<\/span><\/h3>\n<\/div><ul style=\"--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-folder far\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<div class=\"fusion-text fusion-text-1\">\n<p data-fontsize=\"26\" data-lineheight=\"31.46px\"><a href=\"https:\/\/www.escura.com\/es\/compliance-penal\/\">Compliance Penal<\/a><\/p>\n<\/div>\n<div class=\"fusion-text fusion-text-2\"><\/div>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-folder far\" 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href=\"https:\/\/www.escura.com\/es\/oficinas-calafell-vendrell\/\">\u2192 Abogados Tarragona<\/a><\/h4>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-5\"><h3><span style=\"color: #000080;\">Nuestras Redes<\/span><\/h3>\n<\/div><div class=\"fusion-social-links fusion-social-links-1\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-box-border-top:0px;--awb-box-border-right:0px;--awb-box-border-bottom:0px;--awb-box-border-left:0px;--awb-icon-colors-hover:rgba(0,0,0,0.8);--awb-box-colors-hover:rgba(21,59,122,0.8);--awb-box-border-color:var(--awb-color3);--awb-box-border-color-hover:var(--awb-color4);\"><div class=\"fusion-social-networks boxed-icons color-type-custom\"><div class=\"fusion-social-networks-wrapper\"><a class=\"fusion-social-network-icon fusion-tooltip fusion-linkedin 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fusion-text-6\"><h2><span style=\"color: #000080;\">\u00daltimas Novedades<\/span><\/h2>\n<\/div><div class=\"fusion-recent-posts fusion-recent-posts-1 avada-container layout-default layout-columns-4\"><section class=\"fusion-columns columns fusion-columns-4 columns-4\"><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/www.escura.com\/es\/la-omision-del-procedimiento-del-canal-etico-no-invalida-el-despido-disciplinario\/\" aria-label=\"La omisi\u00f3n del procedimiento del Canal \u00c9tico no invalida el despido disciplinario\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-10T090925.057-700x441.png\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-10T090925.057-320x202.png 320w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-10T090925.057-700x441.png 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.escura.com\/es\/author\/adminbe\/\" title=\"Entradas de adminbe\" rel=\"author\">adminbe<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-10T09:11:29+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.escura.com\/es\/la-omision-del-procedimiento-del-canal-etico-no-invalida-el-despido-disciplinario\/\">La omisi\u00f3n del procedimiento del Canal \u00c9tico no invalida el despido disciplinario<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.escura.com\/es\/author\/adminbe\/\" title=\"Entradas de adminbe\" rel=\"author\">adminbe<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-10T09:11:29+02:00<\/span><\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/www.escura.com\/es\/campana-de-declaracion-de-la-renta-y-patrimonio-2025\/\" aria-label=\"Campa\u00f1a de Declaraci\u00f3n de la Renta y Patrimonio 2025\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-08T163758.127-700x441.png\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-08T163758.127-320x202.png 320w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-08T163758.127-700x441.png 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.escura.com\/es\/author\/adminbe\/\" title=\"Entradas de adminbe\" rel=\"author\">adminbe<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-08T16:40:56+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.escura.com\/es\/campana-de-declaracion-de-la-renta-y-patrimonio-2025\/\">Campa\u00f1a de Declaraci\u00f3n de la Renta y Patrimonio 2025<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.escura.com\/es\/author\/adminbe\/\" title=\"Entradas de adminbe\" rel=\"author\">adminbe<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-08T16:40:56+02:00<\/span><\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/www.escura.com\/es\/criterios-administrativos-sobre-el-concepto-de-gran-tenedor-en-cataluna\/\" aria-label=\"Criterios administrativos sobre el concepto de gran tenedor en Catalu\u00f1a\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-07T103350.158-700x441.png\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-07T103350.158-320x202.png 320w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-07T103350.158-700x441.png 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.escura.com\/es\/author\/adminbe\/\" title=\"Entradas de adminbe\" rel=\"author\">adminbe<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-07T10:37:46+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.escura.com\/es\/criterios-administrativos-sobre-el-concepto-de-gran-tenedor-en-cataluna\/\">Criterios administrativos sobre el concepto de gran tenedor en Catalu\u00f1a<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.escura.com\/es\/author\/adminbe\/\" title=\"Entradas de adminbe\" rel=\"author\">adminbe<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-07T10:37:46+02:00<\/span><\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-3 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class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.escura.com\/es\/author\/adminbe\/\" title=\"Entradas de adminbe\" rel=\"author\">adminbe<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-02T09:56:30+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.escura.com\/es\/actualizacion-de-las-bases-de-cotizacion-a-la-seguridad-social-para-el-ejercicio-2026\/\">Actualizaci\u00f3n de las bases de cotizaci\u00f3n a la seguridad social para el ejercicio 2026<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.escura.com\/es\/author\/adminbe\/\" title=\"Entradas de adminbe\" rel=\"author\">adminbe<\/a><\/span><\/span><span class=\"updated\" 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