{"id":510,"date":"2014-05-30T11:34:55","date_gmt":"2014-05-30T11:34:55","guid":{"rendered":"http:\/\/ambitassessor.com\/blog\/?p=510"},"modified":"2014-05-30T11:34:55","modified_gmt":"2014-05-30T11:34:55","slug":"la-separacio-de-la-parella-a-limpost-de-la-renda","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/la-separacio-de-la-parella-a-limpost-de-la-renda\/","title":{"rendered":"La separaci\u00f3 de la parella a l\u2019impost de la renda"},"content":{"rendered":"

Amb independ\u00e8ncia de la repercussi\u00f3 fiscal que la separaci\u00f3 matrimonial pot arribar a tenir en la manera en qu\u00e8 es faci el repartiment del patrimoni com\u00fa, hi ha un seguit de q\u00fcestions inherents a la separaci\u00f3 o divorci que tamb\u00e9 tindran conseq\u00fc\u00e8ncia en l\u2019\u00e0mbit fiscal. De manera gen\u00e8rica podr\u00edem enumerar-les aix\u00ed :<\/p>\n

    \n
  1. 1.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Pensions compensat\u00f2ries<\/b><\/li>\n<\/ol>\n

    Si un dels c\u00f2njuges arrel de la separaci\u00f3 o divorci tingu\u00e9s un desequilibri econ\u00f2mic envers a l\u2019altre c\u00f2njuge que supos\u00e9s un empitjorament de la seva situaci\u00f3 anterior en el matrimoni, segons la legislaci\u00f3 civil, tindr\u00e0 dret a una pensi\u00f3 que ser\u00e0 fixada en la resoluci\u00f3 judicial de separaci\u00f3 o divorci.<\/p>\n

    Aquesta pensi\u00f3, sempre que sigui fixada per resoluci\u00f3 judicial o conveni regulador acordat i aprovat judicialment, redueix la base imposable sense que el resultat d\u2019aquesta minoraci\u00f3 puguiarribar a \u00a0ser el resultat negatiu.<\/p>\n

    Pel perceptor de la pensi\u00f3, aquesta suposar\u00e0 la seva integraci\u00f3 a la base imposable com a\u00a0 rendiment del treball no sotm\u00e8s a retenci\u00f3, en qualsevol cas.<\/p>\n

      \n
    1. 2.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Anualitats per aliments a favor dels fills<\/b><\/li>\n<\/ol>\n

      L\u2019 efecte pel pagador, sempre que siguin fixades per decisi\u00f3 judicial, \u00e9s la possibilitat de sotmetre les quantitats pagades per aquest concepte \u00a0separadament a gravamen amb la finalitat de limitar la progressivitat de l\u2019impost.<\/p>\n

      Per als fills perceptors \u00e9s renda exempta.<\/p>\n

      La possibilitat d\u2019aplicar l\u2019escala general iauton\u00f2mica de manera separada a les anualitats per aliments a favor del fills per decisi\u00f3 judicial nom\u00e9s \u00e9s possible quan no estingui dret a l\u2019aplicaci\u00f3 del m\u00ednim per descendents que relacionem m\u00e9s endavant.<\/p>\n

        \n
      1. 3.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Deducci\u00f3 per adquisici\u00f3 o rehabilitaci\u00f3 de\u00a0 vivenda<\/b><\/li>\n<\/ol>\n

        Sempre que s\u2019acompleixin les condicions necess\u00e0ries per a la seva aplicaci\u00f3, es pot continuar practicant la deducci\u00f3 per les quantitats satisfetes per a l\u2019adquisici\u00f3 del que va ser el seu habitatge habitual durant la vig\u00e8ncia del matrimoni, sempre que l\u2019habitatge continu\u00ef tenint aquesta condici\u00f3 per als fills comuns i el progenitor en companyia del qual quedin.<\/p>\n

        A m\u00e9s es permet practicar deducci\u00f3 per les quantitats satisfetes, si s\u2019escau, per a l\u2019adquisici\u00f3 de l\u2019habitatge que constitueixi o hagi de constituir el seu habitatge habitual, amb el l\u00edmit conjunt de 9.040,00 euros.<\/p>\n

          \n
        1. Opci\u00f3 de tributaci\u00f3 : declaraci\u00f3 conjunta<\/b><\/li>\n<\/ol>\n

          Sabem que una unitat familiar pot optar per fer la declaraci\u00f3 i tributar de manera conjunta. En cas de fam\u00edlies monoparentals la unitat familiar la integraran el pare o mare juntament amb els fills que hi convisquin atenent a la situaci\u00f3 en la data de meritaci\u00f3 de l\u2019impost, \u00e9s a dir, a 31 de desembre (sempre que el contribuent o un dels membres no hagin mort en una data anterior).<\/p>\n

          La opci\u00f3 de tributaci\u00f3 conjunta permet practicar una\u00a0 reducci\u00f3 de la base imposable en 2.150,00 euros.<\/p>\n

          Cal recordar que no es pot pert\u00e0nyer a dues unitats familiars.<\/p>\n

            \n
          1. 5.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>M\u00ednim per descendents\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b><\/li>\n<\/ol>\n

            En cas de tributaci\u00f3 conjunta amb els fills, el progenitor\u00a0 que tributa conjuntament amb ells aplicar\u00e0 \u00edntegrament el m\u00ednim per descendents, l\u2019altre progenitor no t\u00e9 dret al m\u00ednim donat que un dels requisits d\u2019aplicaci\u00f3 \u00e9s que el fill no presenti declaraci\u00f3, sempre que el fill tingui rendes superiors a 1.800,00 euros.<\/p>\n

            Si els fills no tenen rendes superiors a 1.800,00 euros el m\u00ednim es dividir\u00e0 a parts iguales entre els progenitors que hi convisquin, encara que els fills presentin renda conjuntament amb un dels progenitors.<\/p>\n

            La confecci\u00f3 de la declaraci\u00f3 correctament, i aprofitant les diferents (encara que poques) possibilitats de desgravaci\u00f3, pot arribar a complicar-se en les cada cop m\u00e9s variades estructures familiars. Una aplicaci\u00f3 incorrecte de q\u00fcestions que es consideren d\u2019entrada senzilles, com per exemple la definici\u00f3 de quina \u00e9s la unitat familiar o l\u2019aplicaci\u00f3 dels m\u00ednims per descend\u00e8ncia, pot tenir greus conseq\u00fc\u00e8ncies en el c\u00e0lcul de la nostra factura fiscal. Aix\u00ed doncs, sigui molt prudent i davant de qualsevol dubte adrecis a un professional que l\u2019assessorar\u00e0 i evitar\u00e0 futures liquidacions provisionals i el seu conseq\u00fcent expedient sancionador.<\/p>\n","protected":false},"excerpt":{"rendered":"

            Amb independ\u00e8ncia de la repercussi\u00f3 fiscal que la separaci\u00f3 matrimonial pot arribar a tenir en la manera en qu\u00e8 es faci el repartiment del patrimoni com\u00fa, hi ha un seguit de q\u00fcestions inherents a la separaci\u00f3 o divorci que tamb\u00e9 tindran conseq\u00fc\u00e8ncia en l\u2019\u00e0mbit fiscal. De manera gen\u00e8rica podr\u00edem enumerar-les aix\u00ed : 1.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pensions compensat\u00f2ries […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1,2],"tags":[],"class_list":["post-510","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","category-destacado"],"yoast_head":"\nLa separaci\u00f3 de la parella a l\u2019impost de la renda - Ambit Assessor<\/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:\/\/mgiambit.com\/blog\/la-separacio-de-la-parella-a-limpost-de-la-renda\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La separaci\u00f3 de la parella a l\u2019impost de la renda - Ambit Assessor\" \/>\n<meta property=\"og:description\" content=\"Amb independ\u00e8ncia de la repercussi\u00f3 fiscal que la separaci\u00f3 matrimonial pot arribar a tenir en la manera en qu\u00e8 es faci el repartiment del patrimoni com\u00fa, hi ha un seguit de q\u00fcestions inherents a la separaci\u00f3 o divorci que tamb\u00e9 tindran conseq\u00fc\u00e8ncia en l\u2019\u00e0mbit fiscal. 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