{"id":14434,"date":"2025-11-10T17:53:40","date_gmt":"2025-11-10T17:53:40","guid":{"rendered":"https:\/\/www.duransindreu.com\/newsletter-fiscal-de-noviembre-2025\/"},"modified":"2025-11-28T11:42:11","modified_gmt":"2025-11-28T11:42:11","slug":"newsletter-fiscal-de-novembre-2025","status":"publish","type":"post","link":"https:\/\/www.duransindreu.com\/ca\/newsletter-fiscal-de-novembre-2025\/","title":{"rendered":"Newsletter Fiscal de novembre 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14434\" class=\"elementor elementor-14434 elementor-13743\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d26b7b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d26b7b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f1e9638\" data-id=\"f1e9638\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a439f40 elementor-widget elementor-widget-text-editor\" data-id=\"a439f40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Newsletter<\/strong><\/p><h1><strong>Novetats i obligacions <\/strong><strong>tribut\u00e0ries <\/strong><strong>&#8211; Novembre 2025<\/strong><\/h1>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7903cc0 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"7903cc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2025\/11\/Newsletter-Fiscal-Duran-Sindreu-Noviembre-2025.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Llegir Newsletter<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a17e4b elementor-widget elementor-widget-text-editor\" data-id=\"2a17e4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex-1 flex flex-col gap-3 px-4 max-w-3xl mx-auto w-full pt-1\"><div data-test-render-count=\"1\"><div class=\"group relative -tracking-[0.015em] pb-8\" data-is-streaming=\"false\"><div class=\"font-claude-message relative leading-[1.65rem] [&amp;_pre&gt;div]:bg-bg-300 [&amp;_.ignore-pre-bg&gt;div]:bg-transparent [&amp;&gt;div&gt;div&gt;:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;&gt;div&gt;div&gt;:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8\"><p>Des de l&#8217;<a href=\"https:\/\/www.duransindreu.com\/ca\/fiscal-tributacio-corporativa\/\" target=\"_blank\" rel=\"noopener\" data-cke-saved-href=\"https:\/\/www.duransindreu.com\/fiscal-tributacion-corporativa\/\">equip Fiscal<\/a> de Dur\u00e1n-Sindreu hem preparat aquesta newsletter que aborda aspectes rellevants en mat\u00e8ria tribut\u00e0ria a tenir en compte aquest mes.<\/p><h3 class=\"text-xl font-bold text-text-100 mt-1 -mb-0.5\"><span style=\"color: #fd6719;\">Calendari d&#8217;obligacions fiscals &#8211; Novembre 2025<\/span><\/h3><p>Durant el mes de novembre es concentren diverses obligacions tribut\u00e0ries que les empreses i professionals han de tenir en compte per a evitar sancions. A continuaci\u00f3, detallem les principals dates i models:<\/p><h5 tabindex=\"0\"><strong>Fins al 5 de novembre<\/strong><\/h5><p><strong>Renda<\/strong>: Ingr\u00e9s del segon termini de la declaraci\u00f3 anual de l&#8217;IRPF 2024, en cas de fraccionament.<\/p><h5 tabindex=\"0\"><strong>Fins al 12 de novembre<\/strong><\/h5><p><strong>INTRASTAT<\/strong>: Declaraci\u00f3 estad\u00edstica de comer\u00e7 intracomunitari corresponent a octubre 2025.<\/p><h5 tabindex=\"0\"><strong>Fins al 20 de novembre<\/strong><\/h5><div tabindex=\"0\">\u00a0<\/div><ul><li tabindex=\"0\"><strong>Retencions i ingressos a compte<\/strong>: Rendiments del treball, activitats econ\u00f2miques, premis, guanys patrimonials, arrendaments, capital mobiliari i rendes de no residents sense establiment permanent. Models: 111, 115, 117, 123, 124, 126, 128, 216, 230.<\/li><li tabindex=\"0\"><strong>IVA<\/strong>: Declaraci\u00f3 recapitulativa d&#8217;operacions intracomunit\u00e0ries (model 349) i sol\u00b7licitud de devoluci\u00f3 per a transportistes en r\u00e8gim simplificat (model 308).<\/li><li tabindex=\"0\"><strong>Impostos mediambientals<\/strong>: Autoliquidaci\u00f3 de l&#8217;impost sobre envasis de pl\u00e0stic no reutilitzables (model 592) i tercer pagament fraccionat de l&#8217;impost sobre el valor de la producci\u00f3 d&#8217;energia el\u00e8ctrica (model 583).<\/li><\/ul><h5><strong>Fins al 30 de novembre<\/strong><\/h5><ul><li><strong>IVA<\/strong>: Finestreta \u00fanica \u2013 R\u00e8gim d&#8217;importaci\u00f3 (model 369).<\/li><li><strong>Impost de Societats<\/strong>: Declaraci\u00f3 d&#8217;operacions vinculades (model 232).<\/li><\/ul><p>Per a m\u00e9s detalls, consulta el <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ca_es\/ayuda\/calendario-contribuyente\/calendario-contribuyente-2025\/calendario-anual\/noviembre.html\" target=\"_blank\" rel=\"noopener\">Calendari Fiscal Novembre de l&#8217;Ag\u00e8ncia Tribut\u00e0ria<\/a>.<\/p><h3 class=\"text-xl font-bold text-text-100 mt-1 -mb-0.5\"><span style=\"color: #fd6719;\">Principals novetats legislatives<\/span><\/h3><p><strong>Ordre HAC\/1198\/2025 (BOE 29\/10\/2025)<\/strong><\/p><p>S&#8217;aproven els models 240, 241 i 242 de l&#8217;Impost Complementari de l&#8217;Impost de societats, que garanteix un tipus m\u00ednim global del 15% per a grans grups multinacionals i nacionals. Aquesta mesura s&#8217;aplica a exercicis iniciats des de 2025.<\/p><p><strong>Acord Multilateral GloBE (BOE 31\/10\/2025)<\/strong><\/p><div class=\"traductor-textarea form-group\"><div class=\"textarea-desti col-xs-12 col-sm-6\"><div class=\"form-control second-textarea\">Espanya implementa l&#8217;intercanvi autom\u00e0tic d&#8217;informaci\u00f3 tribut\u00e0ria entre jurisdiccions, en l\u00ednia amb el Pilar Dos del projecte BEPS de l&#8217;OCDE i el G20.<\/div><\/div><\/div><p><strong>Resoluci\u00f3 AEAT (BOE 06\/10\/2025)<\/strong><\/p><p>Nous criteris sobre suspensi\u00f3 d&#8217;execuci\u00f3 d&#8217;actes impugnats i coordinaci\u00f3 entre Tribunals Economicoadministratius i la AEAT.<\/p><h3 class=\"text-xl font-bold text-text-100 mt-1 -mb-0.5\"><span style=\"color: #fd6719;\"><br \/>Jurisprud\u00e8ncia rellevant<\/span><\/h3><ul><li><strong>IS \u2013 Imputaci\u00f3 temporal i prescripci\u00f3<\/strong>: El Suprem confirma que no es poden modificar bases imponibles d&#8217;exercicis prescrits per a recol\u00b7locar despeses (STS 1244\/2025).<\/li><li><strong>Mesures cautelars tribut\u00e0ries<\/strong>: La suspensi\u00f3 autom\u00e0tica en via administrativa no vincula al jutge, per\u00f2 ha de ponderar-se (STS 1312\/2025).<\/li><li><strong>IAE \u2013 Compet\u00e8ncies municipals<\/strong>: Les entitats locals no poden modificar la matr\u00edcula de l&#8217;impost per a quotes nacionals (STS 1300\/2025).<\/li><\/ul><h3 class=\"text-xl font-bold text-text-100 mt-1 -mb-0.5\"><span style=\"color: #fd6719;\">Doctrina i c<\/span><span style=\"color: #fd6719;\">onsultes DGT<\/span><\/h3><ul><li><strong>IRPF \u2013 Deducci\u00f3 per habitatge habitual<\/strong>: El TEAC admet incloure en la base de deducci\u00f3 les quantitats destinades a cancel\u00b7lar hipoteca amb fons obtinguts per la venda de l&#8217;habitatge (Resoluci\u00f3 20\/10\/2025).<\/li><li><strong>Procediment inspector<\/strong>: Es valida l&#8217;\u00fas d&#8217;informaci\u00f3 obtinguda l\u00edcitament en ampliacions de l&#8217;abast del procediment (Resoluci\u00f3 20\/10\/2025).<\/li><li><strong>IVA \/ ITPAJD \u2013 Fons de titulitzaci\u00f3<\/strong>: La cessi\u00f3 de drets de cr\u00e8dit queda subjecta i exempta en ITPAJD si el fons no \u00e9s empresari (Consulta V1508\/2025).<\/li><li><strong>IS \u2013 Exempci\u00f3 per transmissi\u00f3 de participacions<\/strong>: S&#8217;admet externalitzaci\u00f3 de gesti\u00f3 com a activitat econ\u00f2mica v\u00e0lida (Consulta V1547\/2025).<\/li><\/ul><p>Accedeix a la <strong>informaci\u00f3 completa<\/strong> a continuaci\u00f3:<\/p><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04907a6 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"04907a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2025\/11\/Newsletter-Fiscal-Duran-Sindreu-Noviembre-2025.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Veure Newsletter (PDF)<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a08b843 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a08b843\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4109bd2 elementor-widget elementor-widget-text-editor\" data-id=\"4109bd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Contacte principal:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d0d2bbb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d0d2bbb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-de73e53\" data-id=\"de73e53\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c71d00f elementor-author-box--layout-image-left elementor-author-box--align-left elementor-author-box--image-valign-middle elementor-widget__width-initial elementor-widget elementor-widget-author-box\" data-id=\"c71d00f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/marta-puig-masllorens\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2025\/04\/Marta-Puig-300x300-1.png\" alt=\"Picture of Marta Puig Masllor\u00e9ns\" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/marta-puig-masllorens\/\" target=\"_blank\">\n\t\t\t\t\t\t<h3 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tMarta Puig Masllor\u00e9ns\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>S\u00f2cia de Fiscal<br \/>\nmpuig@duransindreu.com<br \/>\n93 602 52 22<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Newsletter Novetats i obligacions tribut\u00e0ries &#8211; Novembre 2025 Llegir Newsletter Des de l&#8217;equip Fiscal de Dur\u00e1n-Sindreu hem preparat aquesta newsletter que aborda aspectes rellevants en mat\u00e8ria tribut\u00e0ria a tenir en compte aquest mes. Calendari d&#8217;obligacions fiscals &#8211; Novembre 2025 Durant el mes de novembre es concentren diverses obligacions tribut\u00e0ries que les empreses i professionals han [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":14435,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[62],"tags":[],"class_list":["post-14434","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Newsletter Fiscal de novembre 2025 - Dur\u00e1n-Sindreu<\/title>\n<meta name=\"description\" content=\"Des de l&#039;equip Fiscal\u00a0de Dur\u00e1n-Sindreu hem preparat aquesta newsletter que\u00a0aborda aspectes tributaris a tenir en compte aquest mes.\" \/>\n<meta name=\"robots\" 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