{"id":78160,"date":"2025-03-31T13:45:24","date_gmt":"2025-03-31T11:45:24","guid":{"rendered":"https:\/\/www.escura.com\/?p=78160"},"modified":"2025-03-31T14:00:23","modified_gmt":"2025-03-31T12:00:23","slug":"medidas-fiscales-cataluna-2025","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/medidas-fiscales-cataluna-2025\/","title":{"rendered":"Medidas fiscales 2025 Catalu\u00f1a &#8211; Decreto Ley 5\/2025"},"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-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"El c\u00f3mputo del plazo de antelaci\u00f3n incluye el d\u00eda en que se remite la convocatoria, pero no el d\u00eda en que se celebra la junta.\" title=\"fiscal contable\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/08\/BANNER-INTERIOR-AREAS-3.png\" class=\"img-responsive wp-image-35776\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/08\/BANNER-INTERIOR-AREAS-3-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/08\/BANNER-INTERIOR-AREAS-3-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/08\/BANNER-INTERIOR-AREAS-3-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/08\/BANNER-INTERIOR-AREAS-3-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/08\/BANNER-INTERIOR-AREAS-3-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/08\/BANNER-INTERIOR-AREAS-3.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/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-1\"><p class=\"fusion-responsive-typography-calculated\" style=\"text-align: right;\" data-fontsize=\"34\" data-lineheight=\"47.94px\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/03\/32-Medidas-fiscales-2025_Cataluna-Decreto-Ley-5_2025.pdf\">Consultar pdf<\/a><\/p>\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-2\"><h1 class=\"jet-listing-dynamic-field__content\">Medidas fiscales 2025 Catalu\u00f1a &#8211; Decreto Ley 5\/2025<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><p>El pasado 26 de marzo de 2025 se public\u00f3 en el Diario Oficial de la Generalitat de Catalunya el <strong>Decreto ley 5\/2025 de 25 de marzo<\/strong> aprobado por la <strong>Generalitat de Catalunya<\/strong>, en el cual se adoptan nuevas medidas tributarias sobre los impuestos cedidos.<\/p>\n<p>Mediante la presente circular, resumimos las medidas las relevantes. En el siguiente enlace puede consultar el texto \u00edntegro del DL 5\/2025: <a href=\"https:\/\/www.boe.es\/ccaa\/dogc\/2025\/9379\/f00001-00028.pdf\">Consultar DL<\/a><\/p>\n<p><strong>1. <u>IMPUESTO SOBRE LA RENTA DE LAS PERSONAS F\u00cdSICAS (medias con efecto 01 de enero de 2025)<\/u><\/strong><\/p>\n<ul>\n<li>Reducci\u00f3n de los tipos impositivos en los tramos m\u00e1s bajos de renta y simplificaci\u00f3n de la escala de gravamen.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"size-full wp-image-78166 aligncenter\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/03\/Tipos-impositivos.jpg\" alt=\"\" width=\"511\" height=\"224\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/03\/Tipos-impositivos-200x88.jpg 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/03\/Tipos-impositivos-300x132.jpg 300w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/03\/Tipos-impositivos-400x175.jpg 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/03\/Tipos-impositivos.jpg 511w\" sizes=\"(max-width: 511px) 100vw, 511px\" \/><\/p>\n<ul>\n<li>Se eleva el l\u00edmite por deducci\u00f3n por alquiler de vivienda habitual hasta los 500 euros sobre las cantidades satisfechas en el per\u00edodo impositivo, siempre y cuando la suma de la base imponible general y del ahorro, menos el m\u00ednimo personal y familiar del contribuyente no sea superior a 30.000 euros, siendo la edad m\u00e1xima de aplicaci\u00f3n los 35 a\u00f1os.<\/li>\n<\/ul>\n<ul>\n<li>Nueva deducci\u00f3n por alquiler de la vivienda habitual de v\u00edctimas de violencia machista donde dichas contribuyentes podr\u00e1n deducir el 20% del alquiler destinado a su vivienda habitual con un l\u00edmite de 1.000 euros anuales, siempre que la base imponible de su renta no supere los 30.000 euros.<\/li>\n<\/ul>\n<p><strong>2. <u>IMPUESTO SOBRE SUCESIONES Y DONACIONES (medias con efecto 27 de junio de 2025)<\/u><\/strong><\/p>\n<ul>\n<li>Ampliaci\u00f3n de plazo para adquirir la vivienda habitual de tres a seis meses, despu\u00e9s de aplicar la reducci\u00f3n por la donaci\u00f3n de dinero a descendientes.<\/li>\n<\/ul>\n<ul>\n<li>Reducci\u00f3n por donaci\u00f3n de vivienda habitual o de dinero para su adquisici\u00f3n a v\u00edctimas de violencia machista. As\u00ed como, bonificaci\u00f3n del 99% en adquisiciones por t\u00edtulo sucesorio cuando la causa del fallecimiento sea a consecuencia de violencia machista.<\/li>\n<\/ul>\n<p><strong>3.\u00a0<u>IMPUESTO SOBRE TRANSMISIONES PATRIMONIALES Y ACTOS JUR\u00cdDICOS DOCUMENTADOS (medias con efecto 27 de junio de 2025, excepto las derogaciones)<\/u><\/strong><\/p>\n<ul>\n<li>Modificaci\u00f3n de la escala de gravamen, pasando de dos a cuatro tramos:\n<ul>\n<li style=\"text-align: left;\">Inmueble con valor hasta 600.000\u20ac: 10%<\/li>\n<li style=\"text-align: left;\">Entre 600.000\u20ac y 900.000\u20ac: 11%<\/li>\n<li style=\"text-align: left;\">Entre 900.000\u20ac y 1.500.000\u20ac: 12%<\/li>\n<li style=\"text-align: left;\">Superior a 1.500.000\u20ac: 13%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Tipo \u00fanico del 20% en la compra de inmuebles donde el adquirente sea considerado como gran tenedor y compra de edificios enteros de vivienda, con algunas excepciones aplicables para personas f\u00edsicas. Se considera gran tenedor la persona f\u00edsica o jur\u00eddica que tenga en propiedad m\u00e1s de 10 inmuebles de uso residencial o con una superficie mayor a 1.500 m2 situados en Catalunya. El n\u00famero de propiedades se reduce en 5, si los inmuebles est\u00e1n localizados en zonas tensionadas declaradas por la Generalitat de Catalunya. No computan los garajes ni los trasteros.<\/li>\n<\/ul>\n<ul>\n<li>Ampliaci\u00f3n del l\u00edmite de edad para j\u00f3venes que acceden a la reducci\u00f3n del 5% de 32 a 35 a\u00f1os.<\/li>\n<\/ul>\n<ul>\n<li>Reducci\u00f3n del tipo impositivo al 5% para persona que adquieran una propiedad y sean v\u00edctimas de violencia machista.<\/li>\n<\/ul>\n<ul>\n<li>Bonificaci\u00f3n del 50% de la cuota por transmisi\u00f3n de edificios de estructura no finalizada para su transformaci\u00f3n en vivienda en r\u00e9gimen de protecci\u00f3n oficial.<\/li>\n<\/ul>\n<ul>\n<li>Derogaci\u00f3n de la bonificaci\u00f3n del 70% para empresas inmobiliarias que realicen actividad de reventa en menos de 3 a\u00f1os. <strong><u>CON<\/u><\/strong><u> <strong>EFECTO A PARTIR DEL 26 DE MARZO 2025<\/strong><\/u><\/li>\n<\/ul>\n<ul>\n<li>Bonificaci\u00f3n del 100% de AJD en escritura de adquisici\u00f3n de vivienda habitual cuando se pague IVA, facilitando el acceso a vivienda para j\u00f3venes cuando no excedan de los 35 a\u00f1os y su base imponible en renta sea inferior a 36.000 euros.<\/li>\n<\/ul>\n<ul>\n<li>Incremento del tipo en AJD por la renuncia a la exenci\u00f3n de IVA hasta el 3,5%.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--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-4\"><h3><strong><span style=\"color: #000080;\">Suscr\u00edbete a la 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fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--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-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><div class=\"fusion-text fusion-text-8\"><h3><a href=\"https:\/\/www.escura.com\/es\/economico-fiscal\/\"><span style=\"color: #000000;\">Consulta el \u00e1rea\u00a0<\/span> Fiscal<\/a><\/h3>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":35747,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[64,1113,417,1117],"class_list":["post-78160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-contable","tag-fiscal","tag-impuesto","tag-irpf","tag-reinversion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Medidas fiscales 2025 Catalu\u00f1a - Decreto Ley 5\/2025<\/title>\n<meta name=\"description\" content=\"El pasado 26 de marzo de 2025 se public\u00f3 en el Diario Oficial de la Generalitat de Catalunya el Decreto ley 5\/2025 de 25 de marzo aprobado 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