{"id":1281,"date":"2019-09-17T12:00:00","date_gmt":"2019-09-17T12:00:00","guid":{"rendered":"https:\/\/www.andorra-advisors.com\/ca\/?p=1281"},"modified":"2019-09-17T12:00:00","modified_gmt":"2019-09-17T12:00:00","slug":"declaracio-irpf-2019-andorra","status":"publish","type":"post","link":"https:\/\/www.andorra-advisors.com\/ca\/blog\/declaracio-irpf-2019-andorra\/","title":{"rendered":"Declaraci\u00f3 de l&#8217;Impost sobre la Renda de Persones F\u00edsiques (IRPF) 2019 a Andorra"},"content":{"rendered":"<p>En aquest article exposem tot el que s&#8217;ha de saber sobre la Renda de les Persones F\u00edsiques (IRPF) a Andorra aquest any 2019.<\/p>\n<p>Aquest 1 de abril es va donar comen\u00e7ament al per\u00edode per mostrar la declaraci\u00f3 d&#8217;IRPF del 2018, el qual es rodar\u00e0 fins al 30 de setembre del 2019. Aquesta es considera una tasca nova a Andorra, ja que \u00e9s el quart exercici que es porta a terme aqu\u00ed.<\/p>\n<p>Aquest \u00e9s el motiu pel qual s&#8217;ha creat aquest article, ja que volem ajudar aclarir dubtes i alguns conceptes respecte a l&#8217;IRPF.<\/p>\n<h2>Qu\u00e8 representa l&#8217;IRPF?<\/h2>\n<p>L&#8217;IRPF \u00e9s l&#8217;impost sobre la renda de persones f\u00edsiques que es consideren per residents fiscals a Andorra.\u00a0A trav\u00e9s d&#8217;aquest s&#8217;especifica cada renda relacionada a l&#8217;impost independentment del lloc on s&#8217;hagin generat i l&#8217;estat en el qual estigui establert la persona que paga.<\/p>\n<h2>Quines s\u00f3n les persones considera d&#8217;Obligat Tributari?<\/h2>\n<p>Un obligat tributari \u00e9s aquella persona f\u00edsica que compleix amb alguna de les seg\u00fcents condicions:<\/p>\n<ul>\n<li>Que hi hagi viscut per m\u00e9s de 183 dies a Andorra durant l&#8217;any natural.<\/li>\n<li>Que els seus principals fonts d&#8217;ingressos econ\u00f2mics provinguin d&#8217;Andorra o els seus interessos econ\u00f2mics estiguin a Andorra directament o indirectament.<\/li>\n<\/ul>\n<p>Els treballadors fronterers no s\u00f3n considerats residents fiscals, ja que di\u00e0riament es transporten des d&#8217;Espanya o Fran\u00e7a fins a Andorra i van ser contractats per empreses fiscals d&#8217;Andorra.<\/p>\n<p>All\u00f2 obtingut pels fronterers es subjectar\u00e0 a l&#8217;IRPF, aix\u00ed com poden demanar aplicar al r\u00e8gim especial d&#8217;aquest impost.<\/p>\n<h2>Qui est\u00e0 obligades a fer la declaraci\u00f3 de l&#8217;IRPF?<\/h2>\n<p>Se&#8217;ls permet fer declaraci\u00f3 de l&#8217;IRPF:<\/p>\n<ul>\n<li>Els obligats tributaris de l&#8217;IRPF que resideixin discalmente a Andorra.<\/li>\n<li>Les rendes de comunitats de b\u00e9ns, her\u00e8ncies jacents, societats civils i odes aquelles entitats regalades per l&#8217;ordenament tributari.<\/li>\n<\/ul>\n<p>Els obligats tributaris han de declarar d&#8217;acord a la seva quantia i les seves condicions personals i familiars.<\/p>\n<h2>En quina part s&#8217;ha de presentar la declaraci\u00f3 de l&#8217;IRPF?<\/h2>\n<p>S&#8217;haur\u00e0 de presentar aquesta declaraci\u00f3 entre l&#8217;1 d&#8217;abril i el 30 de setembre de l&#8217;exercici pr\u00f2xim al que \u00e9s objecte de declaraci\u00f3.<\/p>\n<p>Les persones f\u00edsiques que nom\u00e9s adquireixin rendes de treball, del capital mobiliari que s&#8217;hagin retingut o rendes exemptes no estan obligats a presentar la declaraci\u00f3.<\/p>\n<h2>Com fer la declaraci\u00f3 d&#8217;impost sobre la renda de persones f\u00edsiques?<\/h2>\n<p>Aquesta ha de ser individual i la persona es comprometr\u00e0 a presentar una declaraci\u00f3 que estigui dins dels terminis determinats anteriorment.\u00a0Aquest, principalment de calcular les rendes procedents de la Base General, com ho \u00e9s l&#8217;activitat econ\u00f2mica i el treball;\u00a0i tamb\u00e9 ha de calcular la base d&#8217;estalvi, el que compr\u00e8n el capital mobiliari, les p\u00e8rdues de capital i els guanys.<\/p>\n<p>Ja dedu\u00efts els m\u00ednims exempts de les bases tribut\u00e0ries, es procedir\u00e0 a aplicar a cada base el tipus impositiu.\u00a0La tributaci\u00f3 per l&#8217;IRPF \u00e9s del 10%.\u00a0No obstant aix\u00f2, per a les rendes d&#8217;entre 24000 i 40000 euros aquesta ser\u00e0 del 5%<\/p>\n<p>Es podran aplicar diferents deduccions d&#8217;acord amb la quota resultant.<\/p>\n<p>La quota de liquidaci\u00f3 redu\u00efda per la cancel\u00b7laci\u00f3 de les bestretes fets durant l&#8217;any donar\u00e0 l&#8217;impost a pagar segons cada cas, el qual es denomina quota diferencial.<\/p>\n<h2>\u00bfRaons per la qual s&#8217;ha de fer la declaraci\u00f3?<\/h2>\n<ul>\n<li>Perqu\u00e8 ho diu la Llei i si no es fan els sup\u00f2sits, s&#8217;ha de fer la declaraci\u00f3 en el termini.<\/li>\n<li>Quan es fa la declaraci\u00f3, aquesta aporta informaci\u00f3 de valor per a qualsevol persona, entitat o administraci\u00f3 que acrediti l&#8217;origen i nivell de rendes que aprecia l&#8217;obligat tributari.<\/li>\n<li>Li permet al col\u00b7laborador reordenar en un punt la globalitat dels seus interessos i tenir acc\u00e9s a un document homologable al m\u00f3n, a aix\u00f2 se li crida criteri de renda mundial.<\/li>\n<\/ul>\n<h2>Quins requisits es requereixen per fer la declaraci\u00f3 de l&#8217;IRPF?<\/h2>\n<p>Calen els documents pertinents.\u00a0D&#8217;aquesta manera, es necessita la informaci\u00f3 respecte als ingressos mundials obtinguts, com:<\/p>\n<ul>\n<li>Qualsevol document que tingui a veure amb l&#8217;obtenci\u00f3 de les rendes.<\/li>\n<li>Resultats comptables per activitat econ\u00f2mica.<\/li>\n<li>Documents que es relacionen a l&#8217;assignaci\u00f3 de les disminucions en la quota de tributaci\u00f3.<\/li>\n<li>N\u00f2mines.<\/li>\n<li>Propostes de liquidaci\u00f3 que es van emetre per departaments de tribut.<\/li>\n<li>Certificats bancaris.<\/li>\n<li>Certificats de pensions<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>En aquest article exposem tot el que s&#8217;ha de saber sobre la Renda de les Persones F\u00edsiques (IRPF) a Andorra aquest any 2019. Aquest 1 de abril es va donar comen\u00e7ament al per\u00edode per mostrar la declaraci\u00f3 d&#8217;IRPF del 2018, el qual es rodar\u00e0 fins al 30 de setembre del 2019. Aquesta es considera una [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1346,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[116],"tags":[59,4,29,47,117,71,118],"class_list":["post-1281","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impostos","tag-59","tag-andorra","tag-ingressos","tag-irpf","tag-renda","tag-residencia","tag-tributacio"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Declaraci\u00f3 de l&#039;Impost sobre la Renda de Persones F\u00edsiques 2019 a Andorra<\/title>\n<meta name=\"description\" content=\"Coneix els requisits, terminis i com realiazar la presentaci\u00f3 de l&#039;Impost sobre la Renda de les Persones F\u00edsiques per a residents a Andorra.\" \/>\n<meta name=\"robots\" content=\"index, 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