{"id":240671,"date":"2024-03-22T12:49:21","date_gmt":"2024-03-22T11:49:21","guid":{"rendered":"https:\/\/www.icaib.org\/?p=240671"},"modified":"2024-03-22T12:49:21","modified_gmt":"2024-03-22T11:49:21","slug":"del-16-al-22-de-marc-2024","status":"publish","type":"post","link":"https:\/\/www.icaib.org\/ca\/del-16-al-22-de-marc-2024\/","title":{"rendered":"Del 16 al 22 de mar\u00e7 2024"},"content":{"rendered":"<p>BUTLLET\u00cd OFICIAL DE L\u2019ESTAT<\/p>\n<p>MINISTERI D&#8217;HISENDA<br \/>\nImposts.- Ordre HAC\/265\/2024, de 18 de mar\u00e7, per la qual s&#8217;aproven els models de declaraci\u00f3 de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques i de l&#8217;Impost sobre el Patrimoni, exercici 2023, es determinen el lloc, forma i terminis de presentaci\u00f3 d&#8217;aquests, s&#8217;estableixen els procediments d&#8217;obtenci\u00f3, modificaci\u00f3, confirmaci\u00f3 i presentaci\u00f3 de l&#8217;esborrany de declaraci\u00f3 de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques, es determinen les condicions generals i el procediment per a la presentaci\u00f3 de tots dos per mitjans electr\u00f2nics i es regula el reintegrament de l&#8217;ajuda prevista en l&#8217;article 31 del Reial decret llei 11\/2022, de 25 de juny, pel qual s&#8217;adopten i es prorroguen determinades mesures per a respondre a les conseq\u00fc\u00e8ncies econ\u00f2miques i socials de la guerra a Ucra\u00efna, per a fer front a situacions de vulnerabilitat social i econ\u00f2mica, i per a la recuperaci\u00f3 econ\u00f2mica i social de l&#8217;illa de La Palma (BOE 22-3-2024) <a href=\"https:\/\/www.boe.es\/boe\/dias\/2024\/03\/22\/pdfs\/BOE-A-2024-5721.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.boe.es\/boe\/dias\/2024\/03\/22\/pdfs\/BOE-A-2024-5721.pdf<\/a><\/p>\n<p>Imposts.- Ordre HAC\/266\/2024, de 18 de mar\u00e7, per la qual s&#8217;aprova el model 239, &#8220;Declaraci\u00f3 d&#8217;informaci\u00f3 de determinats mecanismes de planificaci\u00f3 fiscal en l&#8217;\u00e0mbit de l&#8217;Acord Multilateral entre Autoritats Competents sobre intercanvi autom\u00e0tic d&#8217;informaci\u00f3 relativa als mecanismes d&#8217;elusi\u00f3 de l&#8217;Est\u00e0ndard com\u00fa de comunicaci\u00f3 d&#8217;informaci\u00f3 i les estructures extraterritorials opaques&#8221; i s&#8217;estableixen les condicions i el procediment per a la seva presentaci\u00f3, i es modifica l&#8217;Ordre HAC\/342\/2021, de 12 d&#8217;abril, per la qual s&#8217;aprova el model 234 de &#8220;Declaraci\u00f3 d&#8217;informaci\u00f3 de determinats mecanismes transfronterers de planificaci\u00f3 fiscal&#8221;, el model 235 de &#8220;Declaraci\u00f3 d&#8217;informaci\u00f3 d&#8217;actualitzaci\u00f3 de determinats mecanismes transfronterers comercialitzables&#8221; i el model 236 de &#8220;Declaraci\u00f3 d&#8217;informaci\u00f3 de la utilitzaci\u00f3 de determinats mecanismes transfronterers de planificaci\u00f3 fiscal&#8221; (BOE 22-3-2024) <a href=\"https:\/\/www.boe.es\/boe\/dias\/2024\/03\/22\/pdfs\/BOE-A-2024-5722.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.boe.es\/boe\/dias\/2024\/03\/22\/pdfs\/BOE-A-2024-5722.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BUTLLET\u00cd OFICIAL DE L\u2019ESTAT MINISTERI D&#8217;HISENDA Imposts.- Ordre HAC\/265\/2024, de  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-240671","post","type-post","status-publish","format-standard","hentry","category-novetats-legislatives"],"_links":{"self":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts\/240671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/comments?post=240671"}],"version-history":[{"count":0,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts\/240671\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/media?parent=240671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/categories?post=240671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/tags?post=240671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}