{"id":1177,"date":"2024-03-17T15:46:53","date_gmt":"2024-03-17T15:46:53","guid":{"rendered":"https:\/\/estatutodelartista.com\/a-lambit-fiscal"},"modified":"2024-10-23T10:22:14","modified_gmt":"2024-10-23T10:22:14","slug":"a-lambit-fiscal","status":"publish","type":"post","link":"https:\/\/estatutodelartista.com\/ca\/a-lambit-fiscal","title":{"rendered":"A l&#8217;\u00c0mbit Fiscal"},"content":{"rendered":"\n<pre id=\"fiscal\" class=\"wp-block-code\"><code><\/code><\/pre>\n\n<p><strong>Rendiments irregulars de la Renda:<\/strong><\/p>\n\n<p>La Subcomissi\u00f3 parlament\u00e0ria creada al Congr\u00e9s dels Diputats per a l&#8217;elaboraci\u00f3 d&#8217;un Estatut de l&#8217;Artista va assumir, entre els seus objectius, la demanda que aquest Estatut contempl\u00e9s mesures per a:<\/p>\n\n<p>A.- &#8221; <em>Ajustar la fiscalitat a l&#8217;activitat econ\u00f2mica intermitent i d&#8217;ingressos irregulars pr\u00f2pia del sector<\/em> &#8220;.<\/p>\n\n<p>B.- \u201c <em>Promoure una fiscalitat que desemboqui en una tributaci\u00f3 justa tant per a la Hisenda P\u00fablica com per a les persones interessades<\/em> \u201d.<\/p>\n\n<p>A.- &#8221; <em>Ajustar la fiscalitat a l&#8217;activitat econ\u00f2mica intermitent i d&#8217;ingressos irregulars pr\u00f2pia del sector<\/em> &#8220;. El sector de la creaci\u00f3 es caracteritza per una vida professional activa breu, sotmesa a la incertesa, a la  <em>p\u00e8rdua del favor del p\u00fablic<\/em>, i amb una alt\u00edssima variabilitat en l&#8217;obtenci\u00f3 de rendiments, cosa que obliga a tributar, de manera concentrada en un termini breu, importants rendiments que disparen la progressivitat de l&#8217;impost. A aix\u00f2 cal afegir la <em>\u201cirregularitat en la percepci\u00f3 dels ingressos\u201d,<\/em> en el sentit d&#8217;obtinguts de forma irregular en el temps:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>b\u00e9 per ser ingressos obtinguts en un any per\u00f2 derivats d&#8217;un projecte que s&#8217;ha prolongat en el temps, per ser ingressos extremadament variables o fluctuables en quantia d&#8217;un exercici a l&#8217;altre,  <\/li>\n\n\n\n<li>o b\u00e9 per ser ingressos intermitents, espor\u00e0dics o discontinus, per manca de continu\u00eftat en la contractaci\u00f3 o en els projectes.  <\/li>\n<\/ul>\n\n<p>Les alternatives t\u00e8cniques que s&#8217;han proposat per\u00f2 que encara no s&#8217;han aprovat s\u00f3n les seg\u00fcents:<\/p>\n\n<p>1a.-Una primera alternativa t\u00e8cnica (similar a l&#8217;aplicada a Fran\u00e7a, Regne Unit, Dinamarca o Bulg\u00e0ria): Tractament de promediaci\u00f3 d&#8217;ingressos basat en mitjanes m\u00f2bils dels rendiments nets del treball o d&#8217;activitat econ\u00f2mica declarats en els darrers 3, 4 o 5 anys;  <\/p>\n\n<p>De manera que no es gravaria cada any el rendiment net total obtingut en aquest, sin\u00f3 \u00fanicament la part d&#8217;aquest rendiment que es correspongui amb la mitjana de rendiment obtingut en els darrers 3, 4 o 5 anys, ia aquesta mitjana s&#8217;aplica la tarifa general.  <\/p>\n\n<p>2a.- La segona alternativa t\u00e8cnica, m\u00e9s senzilla, encara que menys ajustada a la realitat de la mitjana dingressos obtinguts al llarg dun per\u00edode de refer\u00e8ncia, seria un tractament de promediaci\u00f3 del tipus impositiu, reprenent la f\u00f3rmula que es va aplicar a Espanya entre 1967 i 1978: en aquesta segona alternativa, es grava cada any el rendiment net total obtingut, si b\u00e9 no es fa aplicant el tipus impositiu que resultaria d&#8217;aplicar la tarifa general de l&#8217;IRPF a la totalitat de les rendes obtingudes l&#8217;any , sin\u00f3 aplicant un tipus mitj\u00e0 de gravamen te\u00f2ric que es calcula assumint als efectes del c\u00e0lcul que el rendiment net de l&#8217;activitat art\u00edstica obtingut l&#8217;any correspongu\u00e9s a 2 anys.<\/p>\n\n<p>B.- \u201c <em>Promoure una fiscalitat que desemboqui en una tributaci\u00f3 justa tant per a la Hisenda P\u00fablica com per a les persones interessades<\/em> \u201d. Entre d&#8217;altres, ia mode d&#8217;exemple es proposen les mesures seg\u00fcents a l&#8217;IRPF:  <\/p>\n\n<p>1. Ampliaci\u00f3 de les despeses fiscalment dedu\u00efbles dels rendiments del treball, per permetre, amb determinats l\u00edmits i condicions, la deducci\u00f3 de:  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Despeses de formaci\u00f3 no proporcionada ni pagada per l&#8217;empresa (p.ex. classes de composici\u00f3 musical, interpretaci\u00f3 musical o actoral, etc.);  <\/li>\n\n\n\n<li>Despeses d&#8217;eines de treball no proporcionades ni pagades per l&#8217;empresa (p.ex. adquisici\u00f3 d&#8217;instruments musicals, o recanvis o cordes d&#8217;instruments&#8230;);  <\/li>\n\n\n\n<li>I despeses de comissions percebudes per agents o intermediaris (p.ex. representants dactors, descriptors o de cantants).  <\/li>\n<\/ul>\n\n<p>2. Objectivaci\u00f3 i equiparaci\u00f3 de despeses fiscalment dedu\u00efbles dels rendiments d&#8217;activitat econ\u00f2mica, per permetre, amb determinats l\u00edmits i condicions, la deducci\u00f3 entre d&#8217;altres, per exemple:  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Despeses relacionades amb vehicles autom\u00f2bils de turisme,  <\/li>\n\n\n\n<li>Un % de les despeses de subministraments,  <\/li>\n\n\n\n<li>Despeses derivades de l&#8217;adquisici\u00f3 de vals o xecs de menjar per a la pr\u00f2pia manutenci\u00f3 del titular de l&#8217;activitat econ\u00f2mica.<\/li>\n\n\n\n<li>Despeses pagades en concepte de transport p\u00fablic col\u00b7lectiu de viatgers pel despla\u00e7ament entre el lloc de resid\u00e8ncia i el lloc de treball del titular de lactivitat.  <\/li>\n\n\n\n<li>50% de les despeses per relacions p\u00fabliques relatives a serveis de restauraci\u00f3, hoteleria, viatges i despla\u00e7aments.  <\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Rendiments irregulars de la Renda: La Subcomissi\u00f3 parlament\u00e0ria creada al Congr\u00e9s dels Diputats per a l&#8217;elaboraci\u00f3 d&#8217;un Estatut de l&#8217;Artista va assumir, entre els seus objectius, la demanda que aquest Estatut contempl\u00e9s mesures per a: A.- &#8221; Ajustar la fiscalitat a l&#8217;activitat econ\u00f2mica intermitent i d&#8217;ingressos irregulars pr\u00f2pia del sector &#8220;. B.- \u201c Promoure una [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31],"tags":[],"class_list":["post-1177","post","type-post","status-publish","format-standard","hentry","category-drets-per-aconseguir"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A l&#039;\u00c0mbit Fiscal - 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\/a-lambit-fiscal\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A l&#039;\u00c0mbit Fiscal - Estatuto del Artista - ConArte\" \/>\n<meta property=\"og:description\" content=\"Rendiments irregulars de la Renda: La Subcomissi\u00f3 parlament\u00e0ria creada al Congr\u00e9s dels Diputats per a l&#8217;elaboraci\u00f3 d&#8217;un Estatut de l&#8217;Artista va assumir, entre els seus objectius, la demanda que aquest Estatut contempl\u00e9s mesures per a: A.- &#8221; Ajustar la fiscalitat a l&#8217;activitat econ\u00f2mica intermitent i d&#8217;ingressos irregulars pr\u00f2pia del sector &#8220;. 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