{"id":23049,"date":"2024-03-25T13:29:34","date_gmt":"2024-03-25T12:29:34","guid":{"rendered":"https:\/\/psbgestion.es\/?p=23049"},"modified":"2024-03-25T13:29:34","modified_gmt":"2024-03-25T12:29:34","slug":"declaracion-de-la-renta-2023","status":"publish","type":"post","link":"https:\/\/psbgestion.es\/en\/declaracion-de-la-renta-2023\/","title":{"rendered":"Declaraci\u00f3n de la renta 2023"},"content":{"rendered":"<p>&nbsp;<\/p>\n<h2>Declaraci\u00f3n de la renta 2023<\/h2>\n<p>La declaraci\u00f3n de la renta del a\u00f1o 2023 se presentar\u00e1 desde el d\u00eda 3 de abril de 2024 hasta el d\u00eda 1 de julio de 2024. No obstante, aquellas declaraciones a ingresar que se presenten con orden de domiciliaci\u00f3n en cuenta bancaria tienen como fecha tope de presentaci\u00f3n el d\u00eda 26 de junio de 2024.<\/p>\n<p>Las citas telef\u00f3nicas con la AEAT comenzar\u00e1n el 7 de mayo y estar\u00e1n abiertas hasta el 1 de julio. La atenci\u00f3n presencial en la AEAT ser\u00e1 a partir del 3 de junio.<\/p>\n<p>Como en a\u00f1os anteriores las declaraciones a ingresar podr\u00e1n fraccionarse en dos plazos sin intereses, el primero por el 60% del importe que se pagar\u00e1 el d\u00eda 1 de julio de 2024 y el 40% restante se pagar\u00e1 el d\u00eda 5 de noviembre de 2024.<\/p>\n<p>Los rendimientos y las ganancias patrimoniales que ser\u00e1n objeto de declaraci\u00f3n son las del ejercicio fiscal 2023, es decir las que se hayan producido entre el 1-01-2023 y el 31-12-2023.<\/p>\n<p>Algunas de las novedades para este a\u00f1o 2023:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>Todos los trabajadores aut\u00f3nomos tendr\u00e1n que presentar su declaraci\u00f3n<\/strong> con independencia de su nivel de rendimientos (anteriormente solo ten\u00edan que declarar cuando sus ingresos eran superiores a 1.000 euros). Esto tiene relaci\u00f3n con el nuevo sistema de cotizaci\u00f3n de los aut\u00f3nomos a la Seguridad Social en vigor desde 01-01-2023 ya que las bases de cotizaci\u00f3n estimadas se cotejaran con los datos que Hacienda tenga por las declaraciones de la renta.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Respecto a los rendimientos del trabajo, para la renta 2023, <strong>se eleva el l\u00edmite excluyente de la obligaci\u00f3n de presentar la declararaci\u00f3n<\/strong> en el caso de los rendimientos del trabajo\u00a0previstos en el art\u00edculo 96.3 de la\u00a0<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"noreferrer noopener\">Ley del IRPF<\/a> (los que proceden de m\u00e1s un pagador o cuendo cuando el pagador no est\u00e9 obligado a retener entre otros), que pasa a ser de <strong>15.000 euros<\/strong> (anteriormente este l\u00edmite era de 14.000 \u20ac).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>Se elevan las reducci\u00f3n por obtenci\u00f3n de rendimientos del trabajo<\/strong> de la siguiente manera:<\/li>\n<\/ul>\n<ol>\n<li>Contribuyentes con rendimientos netos del trabajo iguales o inferiores a 14.047,50 euros: reducci\u00f3n de\u00a0 6.498 euros anuales.<\/li>\n<li>Contribuyentes con rendimientos netos del trabajo comprendidos entre 14.047,50 y 19.747,50 euros: reducci\u00f3n de 6.498 euros menos el resultado de multiplicar por 1,14 la diferencia entre el rendimiento del trabajo y 14.047,50 euros anuales.<\/li>\n<\/ol>\n<ul>\n<li>Las reducciones de la base imponible por aportaciones y contribuciones a sistemas de previsi\u00f3n social mantienen el l\u00edmite general de 1.500 euros para las aportaciones propias de los trabajadores a los planes individuales, y se <strong>establece una reduccion adicional de 4.250 euros para los trabajadores aut\u00f3nomos que suscriban un Plan de Pensiones de Emleo Simplificado (PPES)<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Se<strong> amplia el \u00e1mbito subjetivo de la deducci\u00f3n por maternidad<\/strong> a aquellas mujeres que en el momento del nacimiento del hijo esten dadas de alta en el r\u00e9gimen correspondiente de la Seguridad Social o mutualidad o que\u00a0 perciban prestaciones contributivas o asistenciales del sistema de protecci\u00f3n de desempleo y mujeres que en cualquier momento posterior al nacimiento esten dadas de alta en el r\u00e9gimen correspondiente de la Seguridad Social o mutualidad con un periodo m\u00ednimo de 30 d\u00edas cotizados.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Se amplia un a\u00f1o m\u00e1s la aplicaci\u00f3n de la deducci\u00f3n por obras de mejora de la eficiencia energ\u00e9tica de viviendas.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Se crean dos nuevas deducciones por la adquisici\u00f3n de veh\u00edculos electricos enchufables y de pila de combustible nuevos y puntos de recarga que ser\u00e1n aplicables hasta el 31 de diciembre de 2024.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>&nbsp; Declaraci\u00f3n de la renta 2023 La declaraci\u00f3n de la renta del a\u00f1o 2023 se presentar\u00e1 desde el d\u00eda 3 de abril de 2024 hasta el d\u00eda 1 de julio&hellip;<\/p>","protected":false},"author":3,"featured_media":22883,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[187,188],"tags":[189],"class_list":["post-23049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-irpf","tag-renta"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - 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