{"id":1070,"date":"2024-03-17T11:07:12","date_gmt":"2024-03-17T11:07:12","guid":{"rendered":"https:\/\/estatutodelartista.com\/com-afecta-la-reduccio-del-dirpf-a-la-nomina"},"modified":"2024-11-13T16:03:47","modified_gmt":"2024-11-13T16:03:47","slug":"com-afecta-la-reduccio-del-dirpf-a-la-nomina","status":"publish","type":"post","link":"https:\/\/estatutodelartista.com\/ca\/com-afecta-la-reduccio-del-dirpf-a-la-nomina","title":{"rendered":"Com afecta la reducci\u00f3 del % d&#8217;IRPF a la n\u00f2mina"},"content":{"rendered":"\n<p id=\"reduccionirpf\"><strong>Hist\u00f2ria.-<\/strong> Des del 1985, els artistes han estat subjectes a un impost sobre la renda (IRPF) del 15%, establert per llei. No obstant aix\u00f2, a causa de la naturalesa variable dels seus ingressos, seria ideal que aquest impost fos del 2%. Aix\u00f2 es va decidir aix\u00ed perqu\u00e8 els ingressos dels artistes s\u00f3n irregulars i \u00e9s dif\u00edcil preveure quant guanyaran en un any, de manera que un percentatge m\u00e9s alt ajuda a garantir que compleixin les seves obligacions fiscals.<\/p>\n\n\n\n<p><strong>Origen de la mesura.-<\/strong> Despr\u00e9s d&#8217;estudiar el sector, es va descobrir que nom\u00e9s el 2% dels artistes guanyaven m\u00e9s de 12.000 \u20ac a l&#8217;any. Aix\u00f2 vol dir que gaireb\u00e9 tots els artistes tenien declaracions d&#8217;impostos negatives. Aix\u00ed, es va veure que un impost del 15% podria ser molt alt per als artistes, sobretot per als que guanyen salaris m\u00ednims i se centren principalment al teatre.<\/p>\n\n\n\n<p><strong>Proposta.-<\/strong> Per aix\u00f2, es va suggerir al Congr\u00e9s dels Diputats que l&#8217;impost sobre la renda (IRPF) es redu\u00eds al 2% per als treballs que no superessin tres vegades el salari m\u00ednim interprofessional (SMI). Aix\u00f2 es va proposar perqu\u00e8 els artistes amb baixos ingressos poguessin tenir m\u00e9s diners disponibles di\u00e0riament, sense haver d&#8217;esperar les devolucions de l&#8217;IRPF.<\/p>\n\n\n\n<p><strong>Modificaci\u00f3 normativa.-<\/strong> Tot i aix\u00f2, el legislador va decidir que la baixada de l&#8217;IRPF fos general i sense indicadors de renda al 2%<\/p>\n\n\n\n<p><strong>Conseq\u00fc\u00e8ncies positives.-<\/strong> Com a resultat, en general i especialment en treballs regulats per convenis col\u00b7lectius, els artistes tenen m\u00e9s diners als seus sous a causa de la reducci\u00f3 de l&#8217;impost del 15% al \u200b\u200b2%.<\/p>\n\n\n\n<p><strong>Conseq\u00fc\u00e8ncia negativa.<\/strong> Aquesta mesura ha estat negativa per als qui van acordar els seus salaris nets, \u00e9s a dir, despr\u00e9s d&#8217;impostos. Tot i que continuen rebent la mateixa quantitat de diners als comptes bancaris, els seus salaris bruts han disminu\u00eft en realitat. Aix\u00f2 \u00e9s perqu\u00e8 la reducci\u00f3 del 13% a l&#8217;IRPF ha estat compensada per les empreses, la qual cosa significa que el salari brut ha disminu\u00eft, cosa que beneficia les empreses.<\/p>\n\n\n\n<p><strong>Recomanaci\u00f3.-<\/strong> Per a les persones que treballen al sector audiovisual en general, \u00e9s recomanable que sol\u00b7licitin a les seves empreses que apliquin volunt\u00e0riament el 15% d&#8217;IRPF. Aix\u00f2 ajuda a evitar sorpreses al moment de pagar impostos a la seva declaraci\u00f3 anual.<\/p>\n\n\n\n<p><strong>Mai no<\/strong> \u00e9s una bona idea negociar el teu salari en termes nets, ja que canvis en la legislaci\u00f3 sobre impostos o cotitzacions poden afectar directament el teu sou. Si negocieu en termes bruts, aquestes modificacions no podran reduir el sou de l&#8217;artista.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hist\u00f2ria.- Des del 1985, els artistes han estat subjectes a un impost sobre la renda (IRPF) del 15%, establert per llei. No obstant aix\u00f2, a causa de la naturalesa variable dels seus ingressos, seria ideal que aquest impost fos del 2%. Aix\u00f2 es va decidir aix\u00ed perqu\u00e8 els ingressos dels artistes s\u00f3n irregulars i \u00e9s [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1070","post","type-post","status-publish","format-standard","hentry","category-assoliments"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com afecta la reducci\u00f3 del % d&#039;IRPF a la n\u00f2mina - Estatuto del Artista - ConArte<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/estatutodelartista.com\/ca\/com-afecta-la-reduccio-del-dirpf-a-la-nomina\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com afecta la reducci\u00f3 del % d&#039;IRPF a la n\u00f2mina - Estatuto del Artista - ConArte\" \/>\n<meta property=\"og:description\" content=\"Hist\u00f2ria.- Des del 1985, els artistes han estat subjectes a un impost sobre la renda (IRPF) del 15%, establert per llei. 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