{"id":1280,"date":"2025-07-03T13:44:53","date_gmt":"2025-07-03T13:44:53","guid":{"rendered":"https:\/\/blog.apartamentosestartit.com\/?p=1280"},"modified":"2025-07-03T13:54:08","modified_gmt":"2025-07-03T13:54:08","slug":"wijzigingen-in-de-belastingwetgeving-van-itp-irpf-en-isd-in-catalonie","status":"publish","type":"post","link":"https:\/\/blog.apartamentosestartit.com\/du\/wijzigingen-in-de-belastingwetgeving-van-itp-irpf-en-isd-in-catalonie\/","title":{"rendered":"Wijzigingen in de belastingwetgeving van ITP, IRPF en ISD in Cataloni\u00eb"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">De Catalaanse regering heeft verschillende maatregelen goedgekeurd op fiscaal, personeels- en administratief vlak. Vooral de wijzigingen aan de ITP-, IRPF- en ISD-belastingen zijn vermeldenswaard.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alle zijn van kracht sinds 27 juni, sommige al sinds het begin van het jaar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A) Belasting op overdracht van eigendommen en geregistreerde rechtshandelingen (ITP en AJD)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Nieuwe belastingtarieven voor eigendomsoverdrachten:<ul><li>Tot \u20ac600.000: <strong>10%<\/strong><\/li><li>Van \u20ac600.001 tot \u20ac900.000:<strong> 11%<\/strong><\/li><li>Van \u20ac900.001 tot \u20ac1.500.000:<strong> 12%<\/strong><\/li><li>Meer dan \u20ac1.500.000: <strong>13%<\/strong><\/li><\/ul><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>20% belasting <\/strong>op de aankoop van onroerend goed door grote vastgoedeigenaren of bij de aankoop van volledige woongebouwen, met uitzonderingen voor natuurlijke personen die maximaal vier woningen kopen voor eigen bewoning.<\/li><li><strong>Afschaffing van de 70%-korting<\/strong> voor vastgoedbedrijven bij de aankoop van woningen.<\/li><li><strong>Verhoging tot 3,5% <\/strong>van het variabele AJD-tarief bij overdrachten van onroerend goed die onder de btw vallen met afstand van vrijstelling.<\/li><li><strong>50% korting<\/strong> op de heffing bij overdracht:<ul><li>a. Van kantoorgebouwen of onafgewerkte structuren om te vormen tot sociale woningen.<\/li><li>b. Van panden die zullen dienen als hoofdkantoor of werkplek voor bedrijven.<\/li><\/ul><\/li><li><strong>100% korting<\/strong> op overdrachten van eigendommen aan non-profit woonco\u00f6peraties.<\/li><li>Verhoging van de leeftijdsgrens om te profiteren van het verlaagde tarief van 5% bij aankoop van een hoofdverblijf:<strong> van 32 naar 35 jaar.<\/strong><\/li><li><strong>100% korting<\/strong> op het variabele AJD-deel bij aankopen van hoofdverblijven die onder de btw vallen.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B) Inkomstenbelasting (IRPF) \u2013 vanaf januari 2025<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Verlaging van het belastingtarief voor de laagste inkomensgroepen: van <strong>10,5% naar 9,5%,<\/strong> en vereenvoudiging van de belastingschaal.<\/li><li>Verhoging van de aftrek voor huur van de hoofdwoning:<ul><li>Van \u20ac300 naar \u20ac500<\/li><li>Geldig voor belastingplichtigen tot 35 jaar<\/li><li>Inkomensgrens verhoogd naar \u20ac30.000<br><\/li><\/ul><\/li><li>Nieuwe aftrekposten voor:<ul><li>Slachtoffers van gendergerelateerd geweld<\/li><li>Kapitaalinvesteringen in landbouw- en woonco\u00f6peraties<\/li><li>Opvang van minderjarigen<\/li><\/ul><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C) Erf- en schenkbelasting (ISD)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nieuwe kortingen en verlagingen ter versterking van de bescherming van slachtoffers van gendergerelateerd geweld.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Voor vragen of verduidelijkingen over deze wijzigingen kunt u contact opnemen met <a href=\"https:\/\/www.ceigruptorrent.com\/\" target=\"_blank\" aria-label=\"undefined (abre en una nueva pesta\u00f1a)\" rel=\"noreferrer noopener\">Ceigrup Torrent API.<\/a> Wij helpen u graag verder.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alle zijn van kracht sinds 27 juni, sommige al sinds het begin van het jaar.<\/p>\n","protected":false},"author":31,"featured_media":1260,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[],"class_list":["post-1280","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informatie-van-belang"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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