{"id":687,"date":"2025-06-10T08:12:49","date_gmt":"2025-06-10T08:12:49","guid":{"rendered":"https:\/\/gatefi.es\/calendari-del-contribuent-abril-2025\/"},"modified":"2026-09-10T09:57:25","modified_gmt":"2026-09-10T07:57:25","slug":"calendari-del-contribuent-abril-2025","status":"publish","type":"post","link":"https:\/\/gatefi.es\/ca\/calendari-del-contribuent-abril-2025\/","title":{"rendered":"Calendari del contribuent: abril 2025"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><div class=\"fusion-title-heading title-heading-left title-heading-tag\" style=\"margin:0;font-size:1em;\"><h1 data-fontsize=\"18\" data-lineheight=\"27\"><strong>Calendari del contribuent: abril 2025<\/strong><\/h1><\/div><\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><div class=\"fusion-title-heading title-heading-left title-heading-tag\" style=\"margin:0;font-size:1em;\"><h5 class=\"wp-block-heading\" data-fontsize=\"18px\"><strong>Renda, Setmana Santa, Primer Trimestre; almenys la Fira d\u2019Abril de Sevilla cau al maig aquest any\u2026 Abril ve carregat.<\/strong><\/h5><\/div><\/div><div class=\"fusion-text fusion-text-1\"><p>Diu la dita que a l\u2019abril, aig\u00fces mil. Tamb\u00e9 podem afegir que \u00e9s un mes marcat per l\u2019inici de la campanya de la Renda i la presentaci\u00f3 dels impostos del primer trimestre a l\u2019Ag\u00e8ncia Tribut\u00e0ria. A continuaci\u00f3 us relacionem les dates clau d\u2019aquest mes de primavera en les presentacions m\u00e9s habituals:<\/p>\n<\/div><div class=\"fusion-image-element\" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"350\" height=\"200\" title=\"Portada_calendario_2025_es_es\" src=\"https:\/\/gatefi.es\/wp-content\/uploads\/2025\/06\/Portada_calendario_2025_es_es.jpg\" alt class=\"img-responsive wp-image-620\" srcset=\"https:\/\/gatefi.es\/wp-content\/uploads\/2025\/06\/Portada_calendario_2025_es_es-200x114.jpg 200w, https:\/\/gatefi.es\/wp-content\/uploads\/2025\/06\/Portada_calendario_2025_es_es.jpg 350w\" sizes=\"(max-width: 640px) 100vw, 350px\" \/><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:34px;\"><div class=\"fusion-title-heading title-heading-left title-heading-tag\" style=\"margin:0;font-size:1em;\"><h2 id=\"js-nombre-canal\" class=\"wp-block-heading\" data-fontsize=\"32\" data-lineheight=\"48\"><strong>Fins al 21 d\u2019abril<\/strong><\/h2><\/div><\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:18px;\"><div class=\"fusion-title-heading title-heading-left title-heading-tag\" style=\"margin:0;font-size:1em;\"><h3 class=\"wp-block-heading\" data-fontsize=\"18\" data-lineheight=\"27\"><strong>Renda i Societats<\/strong><\/h3><\/div><\/div><div class=\"fusion-text fusion-text-2\"><p>Retencions i ingressos a compte dels rendiments del treball, d\u2019activitats econ\u00f2miques, premis i determinats guanys patrimonials i imputacions de renda; guanys derivats d\u2019accions i participacions de les Institucions d\u2019Inversi\u00f3 Col\u00b7lectiva; rendes de lloguer d\u2019immobles urbans; capital mobiliari; persones autoritzades i saldos en comptes, i de rendes de no residents obtingudes sense establiment permanent.<\/p>\n<ul class=\"wp-block-list\">\n<li>Mar\u00e7 2025. Grans empreses: 111, 115, 117, 123, 124, 126, 128, 216, 230 <\/li>\n<li>Primer trimestre 2025: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216<\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-margin-bottom:-10px;--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><div class=\"fusion-title-heading title-heading-left title-heading-tag\" style=\"margin:0;font-size:1em;\"><h4 class=\"wp-block-heading\" data-fontsize=\"16\" data-lineheight=\"24\"><strong>Pagaments fraccionats de la Renda<\/strong><\/h4><\/div><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-font-size:16px;\"><ul class=\"wp-block-list\">\n<li>Primer trimestre 2025:\n<ul class=\"wp-block-list\">\n<li>Estimaci\u00f3 directa: 130<\/li>\n<li>Estimaci\u00f3 objetiva: 131<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><div class=\"fusion-title-heading title-heading-left title-heading-tag\" style=\"margin:0;font-size:1em;\"><h4 class=\"wp-block-heading\" data-fontsize=\"16\" data-lineheight=\"24\"><strong>Pagaments fraccionats de societats i d\u2019establiments permanents de no residents<\/strong><\/h4><\/div><\/div><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-paragraph\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:16px;\"><p class=\"fusion-title-heading title-heading-left title-heading-tag\" style=\"margin:0;font-size:1em;\"><ul class=\"wp-block-list\">\n<li>Exercici en curs:\n<ul class=\"wp-block-list\">\n<li>R\u00e8gim general: 202<\/li>\n<li>R\u00e8gim de consolidaci\u00f3 fiscal (grups fiscals): 222<\/li>\n<\/ul>\n<\/li>\n<\/ul><\/p><\/div><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><div class=\"fusion-title-heading title-heading-left title-heading-tag\" style=\"margin:0;font-size:1em;\"><h3 class=\"wp-block-heading\" data-fontsize=\"18\" data-lineheight=\"27\"><strong>IVA<\/strong><\/h3><\/div><\/div><div class=\"fusion-text fusion-text-4\"><ul class=\"wp-block-list\">\n<li>Mar\u00e7 2025. Declaraci\u00f3 recapitulativa d\u2019operacions intracomunit\u00e0ries: 349 <\/li>\n<li>Primer trimestre 2025. Autoliquidaci\u00f3: 303 <\/li>\n<li>Primer trimestre 2025. Declaraci\u00f3-liquidaci\u00f3 no peri\u00f2dica: 309 <\/li>\n<li>Primer trimestre 2025. Declaraci\u00f3 recapitulativa d\u2019operacions intracomunit\u00e0ries: 349 <\/li>\n<\/ul>\n<p>Com sempre, tots els detalls dels terminis de presentaci\u00f3 es poden consultar al mateix web d\u2019Hisenda: <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/calendario-contribuyente\/calendario-contribuyente-2025\/calendario-anual\/abril\/hasta-30-abril.html\" target=\"_blank\" rel=\"noopener\">https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/calendario-contribuyente\/calendario-contribuyente-2025\/calendario-anual\/abril\/hasta-30-abril.html<\/a><\/p>\n<p>I domiciliacions fins al dia 15 d\u2019abril. Aquest trimestre cal tenir en compte que el dia 21 d\u2019abril \u00e9s festiu a les comunitats aut\u00f2nomes de Catalunya, Val\u00e8ncia, Navarra, el Pa\u00eds Basc i La Rioja (i festa local en diversos municipis).<\/p>\n<\/div><div class=\"fusion-text fusion-text-5\"><p class=\"gatefi-enl\"><strong>Et pot interessar:<\/strong> <a href=\"https:\/\/gatefi.es\/ca\/assessoria-fiscal\/\">t&#039;ajudem a complir els terminis fiscals<\/a> &middot; <a href=\"https:\/\/gatefi.es\/ca\/comenca-la-campanya-de-la-renda-2024\/\">la campanya de la Renda 2024<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019abril ve carregat: arrenca la campanya de la Renda i vencen els impostos del primer trimestre. Repassem les dates clau de presentaci\u00f3 a l\u2019Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n","protected":false},"author":1,"featured_media":620,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26,27,28],"tags":[],"class_list":["post-687","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-agencia-tributaria-ca","category-fiscal-ca","category-iva-ca"],"_links":{"self":[{"href":"https:\/\/gatefi.es\/ca\/wp-json\/wp\/v2\/posts\/687","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gatefi.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gatefi.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gatefi.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gatefi.es\/ca\/wp-json\/wp\/v2\/comments?post=687"}],"version-history":[{"count":2,"href":"https:\/\/gatefi.es\/ca\/wp-json\/wp\/v2\/posts\/687\/revisions"}],"predecessor-version":[{"id":689,"href":"https:\/\/gatefi.es\/ca\/wp-json\/wp\/v2\/posts\/687\/revisions\/689"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gatefi.es\/ca\/wp-json\/wp\/v2\/media\/620"}],"wp:attachment":[{"href":"https:\/\/gatefi.es\/ca\/wp-json\/wp\/v2\/media?parent=687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gatefi.es\/ca\/wp-json\/wp\/v2\/categories?post=687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gatefi.es\/ca\/wp-json\/wp\/v2\/tags?post=687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}