{"id":11426,"date":"2015-01-28T17:49:10","date_gmt":"2015-01-28T16:49:10","guid":{"rendered":"http:\/\/blog.cofb.cat\/?p=11426"},"modified":"2015-01-28T17:49:10","modified_gmt":"2015-01-28T16:49:10","slug":"novetats-a-lirpf-reforma-fiscal-2015-forum-mgof","status":"publish","type":"post","link":"https:\/\/www.cofb.org\/ca\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/","title":{"rendered":"Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF)"},"content":{"rendered":"<p>La fiscalitat \u00e9s un dels aspectes empresarials m\u00e9s desconeguts per\u00f2 que m\u00e9s preocupen al titular de farm\u00e0cia. Enfrontar-se a l&#8217;Impost sobre la Renta de les Persones F\u00edsiques (IRPF) de car\u00e0cter progressiu, on no poden separar-se fiscalitat personal de fiscalitat empresarial, fa que cada decisi\u00f3 que prengui el farmac\u00e8utic tingui un efecte colateral a la seva factura fiscal anual. Aquest any, amb les <b>novetats previstes a la Reforma Fiscal<\/b> <strong>que entren en vigor al gener del 2015<\/strong>, ser\u00e0 imprescindible una actualitzaci\u00f3 per con\u00e8ixer la nova realitat.<\/p>\n\n<p>Amb aquest objectiu, el Col\u00b7legi va organitzar la confer\u00e8ncia \u201cNovetats a l\u2019IRPF (Reforma Fiscal 2015)\u201d que va tenir lloc el 2 de desembre en el marc del F\u00f2rum MGOF. L\u2019acte va anar a c\u00e0rrec de Juan Antonio Sanchez, economista, assessor fiscal i Josep Maria Besalduch, economista i assessor fiscal, ambd\u00f3s d&#8217;ASPIME, i Gonzalo de Frutos, economista, advocat i Inspector d&#8217;Hisenda en exced\u00e8ncia. Va moderar l&#8217;acte Joan Carles Serra, director del M\u00e0ster en Gesti\u00f3 de l&#8217;Oficina de Farm\u00e0cia (MGOF) del COFB.<\/p>\n<div class=\"box shadow\"><b>Punts principals<\/b> que es van tractar a la presentaci\u00f3 sobre la <strong>Reforma Fiscal<\/strong>:<\/p>\n<p>1. Modificaci\u00f3 i rebaixa gradual (en dos anys -2015 i 2016-) dels tipus marginals de l&#8217;IRPF. Afecta a la farm\u00e0cia per incloure el seu rendiment a la base imposable general de l&#8217;IRPF.<\/p>\n<p>2. Modificaci\u00f3 i rebaixa gradual (\u00eddem anterior) del tipus de gravamen de rendes de l&#8217;estalvi. Afecta principalment a les transmissions de farm\u00e0cia.<\/p>\n<p>3. Queda eliminada l&#8217;aplicaci\u00f3 en IRPF\u00a02015\u00a0de la reducci\u00f3 del 20% del rendimient de la farm\u00e0cia per mantenimient d&#8217;ocupaci\u00f3. Ni la reforma fiscal aprovada el passat 28\/11\/2014 ni els Pressupostos Generals de l&#8217;Estat per a 2015 mantenen la seva vig\u00e8ncia. La declaraci\u00f3 de renda 2014 ser\u00e0 la \u00faltima en la que es podr\u00e0 aplicar aquest incentiu, en vigor des del exercici fiscal 2009.<\/p>\n<p>4. Manteniment de la llibertat d&#8217;amortitzaci\u00f3 amb \u201ccreaci\u00f3 d&#8217;ocupaci\u00f3\u201d. Afecta a la farm\u00e0cia que inici\u00ef un proc\u00e9s de reformes, etc.<\/p>\n<p>5. Manteniment de la deducci\u00f3 per creaci\u00f3 d&#8217;ocupaci\u00f3. Afecta sobretot a farm\u00e0cies que contractin al seu primer empleat.<\/p>\n<p>6. Supressi\u00f3 de la deducci\u00f3 per inversi\u00f3 de beneficis. Possibilitat d&#8217;aplicar en 2014, 2015 i 2016 (beneficis de 2013 i 2014). Afecta a la farm\u00e0cia que realitzi reformes, etc.<\/p>\n<p>7. Manteniment de la deducci\u00f3 per creaci\u00f3 d&#8217;ocupaci\u00f3 treballadors discapacitats. Afecta a farm\u00e0cies que contractin aquests treballadors.<\/p>\n<p>8. Eliminaci\u00f3 de la llibertat d&#8217;amortitzaci\u00f3 de b\u00e9ns d&#8217;esc\u00e0s valor i substituci\u00f3 per uns altres l\u00edmits (300\u20ac valor unitari i l\u00edmit 25.000 \u20ac\/any). Afecta a farm\u00e0cies en petites inversions.<\/p>\n<p>9. Modificacions importants en guanys patrimonials: supressi\u00f3 dels coeficients d&#8217;actualitzaci\u00f3 i limitaci\u00f3 dels coeficients d&#8217;abatiment. No afecta directament a farm\u00e0cia, s\u00ed a altres operacions immobili\u00e0ries del farmac\u00e8utic no relacionades amb el local.<\/p>\n<p>10. Nou sup\u00f2sit d&#8217;exempci\u00f3 de gravamen per a majors de 65 anys condicionat a renda vital\u00edcia (240.000\u20ac). No afecta a la farm\u00e0cia directament.<\/p>\n<p>11. Nou l\u00edmit de 8.000\u20ac d&#8217;aportaci\u00f3 a plans de pensions. Afecta a la farm\u00e0cia en via de reducci\u00f3 amb base imposable. Nou suposat rescat anticipat de drets consolidats d&#8217;aportacions de 10 anys antiguitat.<\/p>\n<p>12. Ajust a la directiva d&#8217;IVA. Sent\u00e8ncia TJUE 17\/1\/2013 ASSUMPTE C-360\/11.ARTICULO 8\u00ba. Reforma Fiscal IVA. Gener 2015. Afecta a determinats productes dispensats per la farm\u00e0cia.<\/div>\n<p><strong>Durant l\u2019any el F\u00f2rum MGOF organitza diferents confer\u00e8ncies relacionades amb els \u00e0mbits de gesti\u00f3 de l\u2019oficina de farm\u00e0cia per tal que els farmac\u00e8utics puguin estar al dia.\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La fiscalitat \u00e9s un dels aspectes empresarials m\u00e9s desconeguts per\u00f2 que m\u00e9s preocupen al titular de farm\u00e0cia. Enfrontar-se a l&#8217;Impost sobre la Renta de les Persones F\u00edsiques (IRPF) de car\u00e0cter progressiu, on no poden separar-se fiscalitat personal de fiscalitat empresarial, fa que cada decisi\u00f3 que prengui el farmac\u00e8utic tingui un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11470,"comment_status":"open","ping_status":"open","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":"disabled","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":"default","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-opacity":"","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-opacity":"","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-opacity":"","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-opacity":"","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-opacity":"","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-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[57],"tags":[2182,70],"class_list":["post-11426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mon-collegial","tag-fiscalitat","tag-formacio"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF) - Col\u00b7legi de Farmac\u00e8utics de Barcelona<\/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:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF) - Col\u00b7legi de Farmac\u00e8utics de Barcelona\" \/>\n<meta property=\"og:description\" content=\"La fiscalitat \u00e9s un dels aspectes empresarials m\u00e9s desconeguts per\u00f2 que m\u00e9s preocupen al titular de farm\u00e0cia. 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