{"id":2822,"date":"2020-08-03T12:49:25","date_gmt":"2020-08-03T12:49:25","guid":{"rendered":"http:\/\/www.gmtaxconsultancy.com\/?p=2822"},"modified":"2020-08-03T12:49:25","modified_gmt":"2020-08-03T12:49:25","slug":"taxa-tobin-impost-sobre-transaccions-financeres-a-espanya","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/taxa-tobin-impost-sobre-transaccions-financeres-a-espanya\/","title":{"rendered":"Taxa Tobin: Impost sobre transaccions financeres a Espanya"},"content":{"rendered":"<p>El govern de S\u00e1nchez ha aprovat un impost sobre determinades transaccions financeres.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/taxa-tobin-impost-sobre-transaccions-financeres-a-espanya\/#Que_es_la_taxa_Tobin\" >Qu\u00e8 \u00e9s la taxa Tobin?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/taxa-tobin-impost-sobre-transaccions-financeres-a-espanya\/#Com_funciona_limpost_sobre_transaccions_financeres\" >Com funciona l\u2019impost sobre transaccions financeres?<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Al consell de ministres del mes de febrer, el govern de coalici\u00f3 del PSOE i Unides Podem es va decidir introduir la taxa Tobin sobre compres i vendes d\u2019accions. L\u2019impost sobre transaccions financeres ha estat aprovat pel Congr\u00e9s dels Diputats el dia 31 de juliol de 2020 i ara espera l\u2019aprovaci\u00f3 del Senat. D\u2019acord amb el text actual, l\u2019impost entraria en vigor a gener de 2021.<\/p>\n<p>Segons les estimacions actuals, l\u2019estat preveu que aquest nou impost generi uns ingressos addicionals d\u2019entre 420 i 850 milions d\u2019euros anuals.<\/p>\n<p>El govern vol destinar aquests diners al sistema de seguretat social, actualment en una situaci\u00f3 delicada. Els impostos estan destinats a adaptar el sistema tributari a la nova realitat econ\u00f2mica.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Que_es_la_taxa_Tobin\"><\/span>Qu\u00e8 \u00e9s la taxa Tobin?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>El nom fa refer\u00e8ncia a Jame Tobin, economista dels Estats Units i guanyador del premi Nobel, que als anys 70 va proposar que totes les transaccions financeres internacionals fossin subjectes a un impost.<\/p>\n<p>Aquest nou impost no \u00e9s un descobriment del govern ni una excentricitat, sin\u00f3 que la proposta prov\u00e9 de la Comissi\u00f3 de la UE, inclosa Espanya, des de 2011, en resposta a la crisi financera.<\/p>\n<p>Tot i que diversos estats van estar-hi d\u2019acord, mai no es va implementar en realitat. Actualment hi ha disputes entre els partidaris de l\u2019impost i alguns estats com Alemanya i Fran\u00e7a, que n\u2019estan buscant una versi\u00f3 redu\u00efda.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Com_funciona_limpost_sobre_transaccions_financeres\"><\/span>Com funciona l\u2019impost sobre transaccions financeres?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>El tipus impositiu fix de les accions espanyoles \u00e9s del 0,2%, que s\u2019ha de pagar mensualment, i una declaraci\u00f3 anual que ha d\u2019incloure totes les transaccions i pagaments.<\/p>\n<p>Aquest impost nom\u00e9s est\u00e0 subjecte a les accions de les empreses amb un capital de mercat superior a mil milions d\u2019euros. Les accions de petites empreses AG i empreses no cotitzades a la borsa no es veuran afectades per la implantaci\u00f3 d\u2019aquest impost.<\/p>\n<p>L\u2019impost l\u2019ha de pagar el prove\u00efdor de serveis financeres que realitza la transacci\u00f3.<\/p>\n<p>Aix\u00f2 afecta a 34 de les 35 empreses de l\u2019IBEX espanyol.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El govern de S\u00e1nchez ha aprovat un impost sobre determinades transaccions financeres. Al consell de ministres del mes de febrer, el govern de coalici\u00f3 del PSOE i Unides Podem es va decidir introduir la taxa Tobin sobre compres i vendes d\u2019accions. L\u2019impost sobre transaccions financeres ha estat aprovat pel Congr\u00e9s dels Diputats el dia 31 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2782,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[48],"tags":[],"class_list":["post-2822","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impostos"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/2822","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/comments?post=2822"}],"version-history":[{"count":0,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/2822\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/media\/2782"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/media?parent=2822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/categories?post=2822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/tags?post=2822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}