{"id":2769,"date":"2024-04-04T10:40:59","date_gmt":"2024-04-04T10:40:59","guid":{"rendered":"https:\/\/barnadasconsultors.cat\/?p=2769"},"modified":"2024-04-04T10:43:09","modified_gmt":"2024-04-04T10:43:09","slug":"aprovacio-del-llibre-sise-del-codi-tributari-de-catalunya","status":"publish","type":"post","link":"https:\/\/barnadasconsultors.cat\/?p=2769","title":{"rendered":"Aprovaci\u00f3 del llibre sis\u00e8 del Codi tributari de Catalunya"},"content":{"rendered":"<p>El Govern ha aprovat el Decret legislatiu 1\/2024, de 12 de mar\u00e7, pel qual s&#8217;aprova el llibre sis\u00e8 del Codi tributari de Catalunya, que integra el text ref\u00f3s dels preceptes legals vigents a Catalunya en mat\u00e8ria de tributs cedits (DOGC n\u00fam. 9122, de 14 de mar\u00e7).<\/p>\n<p>Amb l\u2019aprovaci\u00f3 d\u2019aquest decret legislatiu, el Govern fa efectiva l\u2019habilitaci\u00f3 per a l\u2019aprovaci\u00f3 d\u2019un text ref\u00f3s dels preceptes normatius que tinguin per objecte els tributs cedits, en els termes previstos a la disposici\u00f3 final tercera de la Llei 3\/2023, del 16 de mar\u00e7, de mesures fiscals, financeres, administratives i del sector p\u00fablic per al 2023.<\/p>\n<p>El nou text pret\u00e9n ordenar i sistematitzar les principals normes tribut\u00e0ries de rang legal relatives als tributs cedits, fins ara disperses en diverses lleis de mesures fiscals i administratives, fet que facilita el coneixement del marc jur\u00eddic a tots els actors del sistema tributari. T\u00e9 car\u00e0cter obert, per poder-hi incorporar progressivament els diferents continguts normatius relatius als tributs cedits amb rang de llei que el Govern de la Generalitat aprovi, i que han de formar part del dret tributari de Catalunya.<\/p>\n<p>El llibre sis\u00e8 s\u2019estructura en vuit t\u00edtols, i es completa amb cinc disposicions addicionals:<\/p>\n<ul>\n<li>T\u00edtol primer. Impost sobre la renda de les persones f\u00edsiques.<\/li>\n<li>T\u00edtol segon. Impost sobre el patrimoni.<\/li>\n<li>T\u00edtol tercer. Impost sobre successions i donacions.<\/li>\n<li>T\u00edtol quart. Impost sobre transmissions patrimonials i actes jur\u00eddics documentats.<\/li>\n<li>T\u00edtol cinqu\u00e8. Tributaci\u00f3 sobre el joc.<\/li>\n<li>T\u00edtol sis\u00e8. Impost especial sobre determinats mitjans de transport.<\/li>\n<li>T\u00edtol set\u00e8. Impost sobre el dip\u00f2sit de residus en dip\u00f2sits controlats, la incineraci\u00f3 i la coincineraci\u00f3 de residus.<\/li>\n<li>T\u00edtol vuit\u00e8. Obligacions formals i normes d\u2019aplicaci\u00f3.<\/li>\n<\/ul>\n<p>Aquest decret legislatiu entra en vigor el 15 de mar\u00e7 de 2024.<\/p>\n<p>\u00a0<\/p>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-3e41869c wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25\"><a class=\"wp-block-button__link has-text-align-center wp-element-button\" href=\"https:\/\/atc.gencat.cat\/ca\/agencia\/noticies\/detall-noticia\/20240314-codi-tributari?fbclid=IwAR30tNwL0CJ-jOpkabK7BM4ec9fMvbmuJm2GP_782pUK9HdPf7Isw4v9NrU_aem_AUIhd1nnkndfHoRkDhcqzxVinM6nDrXi8Ggw812gGGA_iFVq3x4smJysuJXGOvJBwK8ZV74X5xDYgr0VVsH9Z5Bz\" target=\"_blank\" rel=\"noreferrer noopener\">enlla\u00e7 a gencat<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>El Govern ha aprovat el Decret legislatiu 1\/2024, de 12 de mar\u00e7, pel qual s&#8217;aprova el llibre sis\u00e8 del Codi tributari de Catalunya, que integra el text ref\u00f3s dels preceptes legals vigents a Catalunya en mat\u00e8ria de tributs cedits (DOGC n\u00fam. 9122, de 14 de mar\u00e7). Amb l\u2019aprovaci\u00f3 d\u2019aquest decret legislatiu, el Govern fa efectiva &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/barnadasconsultors.cat\/?p=2769\"> <span class=\"screen-reader-text\">Aprovaci\u00f3 del llibre sis\u00e8 del Codi tributari de Catalunya<\/span> Llegeix m\u00e9s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":2772,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"uagb_featured_image_src":{"full":["https:\/\/barnadasconsultors.cat\/wp-content\/uploads\/2024\/04\/baixa.png",417,121,false],"thumbnail":["https:\/\/barnadasconsultors.cat\/wp-content\/uploads\/2024\/04\/baixa-150x121.png",150,121,true],"medium":["https:\/\/barnadasconsultors.cat\/wp-content\/uploads\/2024\/04\/baixa-300x87.png",300,87,true],"medium_large":["https:\/\/barnadasconsultors.cat\/wp-content\/uploads\/2024\/04\/baixa.png",417,121,false],"large":["https:\/\/barnadasconsultors.cat\/wp-content\/uploads\/2024\/04\/baixa.png",417,121,false],"1536x1536":["https:\/\/barnadasconsultors.cat\/wp-content\/uploads\/2024\/04\/baixa.png",417,121,false],"2048x2048":["https:\/\/barnadasconsultors.cat\/wp-content\/uploads\/2024\/04\/baixa.png",417,121,false]},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/barnadasconsultors.cat\/?author=1"},"uagb_comment_info":0,"uagb_excerpt":"El Govern ha aprovat el Decret legislatiu 1\/2024, de 12 de mar\u00e7, pel qual s&#8217;aprova el llibre sis\u00e8 del Codi tributari de Catalunya, que integra el text ref\u00f3s dels preceptes legals vigents a Catalunya en mat\u00e8ria de tributs cedits (DOGC n\u00fam. 9122, de 14 de mar\u00e7). Amb l\u2019aprovaci\u00f3 d\u2019aquest decret legislatiu, el Govern fa efectiva&hellip;","_links":{"self":[{"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/posts\/2769","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2769"}],"version-history":[{"count":2,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/posts\/2769\/revisions"}],"predecessor-version":[{"id":2771,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/posts\/2769\/revisions\/2771"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/media\/2772"}],"wp:attachment":[{"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}