{"id":20066,"date":"2016-01-12T10:00:11","date_gmt":"2016-01-12T09:00:11","guid":{"rendered":"http:\/\/segurosdeahorro.seguroscatalanaoccidente.com\/?p=8601"},"modified":"2020-09-23T11:43:36","modified_gmt":"2020-09-23T09:43:36","slug":"novedades-fiscales-2016","status":"publish","type":"post","link":"https:\/\/www.occident.com\/\/blog\/novedades-fiscales-2016\/","title":{"rendered":"\u00bfConoces las novedades fiscales que nos trae el 2016?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_51 counter-hierarchy ez-toc-counter ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >&Iacute;ndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69d6d6369e502\" ><span class=\"\"><span style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #333333;color:#333333\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #333333;color:#333333\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69d6d6369e502\"  type=\"checkbox\" id=\"item-69d6d6369e502\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.occident.com\/\/blog\/novedades-fiscales-2016\/#Las_novedades_fiscales_que_nos_trae_el_2016_en_el_Impuesto_de_la_Renta\" title=\"Las novedades fiscales que nos trae el 2016 en el Impuesto de la Renta\">Las novedades fiscales que nos trae el 2016 en el Impuesto de la Renta<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.occident.com\/\/blog\/novedades-fiscales-2016\/#En_el_Impuesto_sobre_la_Renta\" title=\"En el Impuesto sobre la Renta\">En el Impuesto sobre la Renta<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.occident.com\/\/blog\/novedades-fiscales-2016\/#El_regimen_de_modulos\" title=\"El r\u00e9gimen de m\u00f3dulos\">El r\u00e9gimen de m\u00f3dulos<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.occident.com\/\/blog\/novedades-fiscales-2016\/#La_compensacion_de_rentas\" title=\"La compensaci\u00f3n de rentas\">La compensaci\u00f3n de rentas<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Las_novedades_fiscales_que_nos_trae_el_2016_en_el_Impuesto_de_la_Renta\"><\/span>Las novedades fiscales que nos trae el 2016 en el Impuesto de la Renta<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p>El nuevo a\u00f1o nos trae cambios tributarios, que debemos conocer para poder asegurarnos de la correcta tributaci\u00f3n de nuestros impuestos. Adem\u00e1s, las <strong>novedades fiscales m\u00e1s importantes de este 2016<\/strong> afectan a la mayor\u00eda de contribuyentes.<\/p>\n<h3 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"En_el_Impuesto_sobre_la_Renta\"><\/span>En el Impuesto sobre la Renta<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>La rebaja de los tipos impositivos sobre la base del ahorro del Impuesto de la Renta es una de las principales novedades tributarias de este a\u00f1o. De hecho, se trata de una <strong>rebaja de medio punto aplicable<\/strong> tanto hasta 6.000, como a entre 6.000 y 50.000 y para m\u00e1s de 50.000 euros.<\/p>\n<p>Esta disminuci\u00f3n de los tipos aplicables se debe a la puesta en pr\u00e1ctica de la norma de julio del 2015, que adelant\u00f3 la rebaja prevista para encajar con la reforma fiscal prevista y programada en dos etapas.<\/p>\n<p>De todos modos, es importante que tengamos presente que la tributaci\u00f3n de esta renta depende de la normativa estatal y tambi\u00e9n de la auton\u00f3mica.<\/p>\n<h3 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"El_regimen_de_modulos\"><\/span>El r\u00e9gimen de m\u00f3dulos<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Otra de las novedades importantes de la fiscalidad en el 2016 es el recorte de magnitudes aplicado a la <strong>tributaci\u00f3n por r\u00e9gimen de m\u00f3dulos<\/strong>, que har\u00e1 que muchos peque\u00f1os empresarios tengan que pasar a la modalidad de tributaci\u00f3n por estimaci\u00f3n directa. Adem\u00e1s, las actividades econ\u00f3micas relacionadas con <strong>el sector de la construcci\u00f3n y la fabricaci\u00f3n<\/strong> no podr\u00e1n acogerse a la tributaci\u00f3n por m\u00f3dulos.<\/p>\n<h3 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"La_compensacion_de_rentas\"><\/span>La compensaci\u00f3n de rentas<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>La <strong>compensaci\u00f3n de saldos negativos<\/strong> en la renta del ahorro se sit\u00faa en el 2016 en un 15%. Adem\u00e1s, los socios de\u00a0 las sociedades civiles con personalidad jur\u00eddica y objeto mercantil que tributaban hasta ahora en r\u00e9gimen de atribuci\u00f3n de rentas pasar\u00e1n a tributar <strong>el Impuesto sobre Sociedades<\/strong>, a menos que opten por una disoluci\u00f3n con liquidaci\u00f3n de la sociedad en los primeros meses del 2016.<\/p>\n<p>Adem\u00e1s, esta operaci\u00f3n no tendr\u00e1 ning\u00fan coste gracias a una normativa especial siempre que su extinci\u00f3n se realice por completo en los seis meses siguientes al acuerdo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Las novedades fiscales que nos trae el 2016 en el Impuesto de la Renta &nbsp; El nuevo a\u00f1o nos trae cambios tributarios, que debemos conocer para poder asegurarnos de la correcta tributaci\u00f3n de nuestros impuestos. Adem\u00e1s, las novedades fiscales m\u00e1s importantes de este 2016 afectan a la mayor\u00eda de contribuyentes. En el Impuesto sobre la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":19878,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":""},"categories":[5530],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.10 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00bfConoces las novedades fiscales que nos trae el 2016? - Blog de Occident<\/title>\n<meta name=\"description\" content=\"Las novedades fiscales que nos trae el 2016 despu\u00e9s de la \u00faltima reforma en materia de impuestos de la renta.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.occident.com\/\/blog\/novedades-fiscales-2016\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfConoces las novedades fiscales que nos trae el 2016? 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