{"id":228363,"date":"2021-05-05T11:42:58","date_gmt":"2021-05-05T09:42:58","guid":{"rendered":"https:\/\/fefac.cat\/empresarial\/?p=228363"},"modified":"2021-05-05T11:43:27","modified_gmt":"2021-05-05T09:43:27","slug":"impost-emissions-co2-vehicles-2021","status":"publish","type":"post","link":"https:\/\/fefac.cat\/empresarial\/impost-emissions-co2-vehicles-2021\/","title":{"rendered":"Impost sobre les emissions de CO2 dels vehicles"},"content":{"rendered":"\n<p><strong>L\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya (ATC) <\/strong>implanta enguany el <strong>nou impost propi sobre les emissions de di\u00f2xid de carboni dels vehicles <\/strong>de tracci\u00f3 mec\u00e0nica, un tribut verd, alineat amb la fiscalitat ambiental que es promou des d\u2019Europa, que pret\u00e9n incentivar la <strong>reducci\u00f3 d\u2019emissions de CO<sub>2<\/sub>\u00a0dels vehicles pel seu impacte directe en l\u2019efecte d\u2019hivernacle i l\u2019escalfament global<\/strong>, i per tant, sobre la salut de la ciutadania.<\/p>\n\n\n\n<p><strong>El tribut s\u2019aplica a turismes, furgonetes i motocicletes \u2014sobre la base de les emissions de CO2 del 2020\u2014, i es calcula que enguany afectar\u00e0 4,1 milions de vehicles i 2,1 milions de contribuents.<\/strong><\/p>\n\n\n\n<p>L\u2019impost es gestiona mitjan\u00e7ant padr\u00f3, elaborat i aprovat per l\u2019ATC a partir de les dades de qu\u00e8 disposa.\u00a0<strong>Des de l\u20191 de maig del 2021<\/strong>, es pot <strong><em><a href=\"https:\/\/atc.gencat.cat\/ca\/tributs\/impost-emissions-vehicles\/acces-padro\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span style=\"text-decoration: underline\">consultar el padr\u00f3 provisional dels vehicles que tributen per l\u2019impost i la quota a pagar a la seu electr\u00f2nica de l\u2019ATC.\u00a0<\/span><\/a><\/em><\/strong><\/p>\n\n\n\n<p>El <strong>primer any <\/strong>d&#8217;aplicaci\u00f3 d\u2019aquest tribut, que correspon a l\u2019exercici 2020, estan <strong>exempts de pagar l\u2019impost tots els turismes i motocicletes que emetin menys de 120 g de CO<sub>2<\/sub>\/km i les furgonetes que n&#8217;emetin menys de 160 g\/km,<\/strong> d\u2019acord amb les emissions oficials de cada model. A partir d\u2019aquests nivells d\u2019emissions, s\u2019haur\u00e0 de pagar una quota que s\u2019incrementa per trams (consulteu la<em><span style=\"text-decoration: underline\">\u00a0<a href=\"http:\/\/atc.gencat.cat\/ca\/tributs\/impost-emissions-vehicles\/quota-tributaria\/\" target=\"_blank\" rel=\"noreferrer noopener\">taula de trams<\/a><\/span>)<\/em> i que va dels 0,55 als 276 \u20ac, per a vehicles i motos, i dels 0,3 als 87 \u20ac, per a furgonetes.\u00a0<\/p>\n\n\n\n<p><strong>Per als pr\u00f2xims exercicis, es rebaixar\u00e0 el m\u00ednim exem<\/strong>pt i el pagaran tots els cotxes i motos a partir de 95 grams de CO<sub>2<\/sub>\u00a0emesos per quil\u00f2metre i les furgonetes a partir de 140 g\/km.\u00a0\u00a0<\/p>\n\n\n\n<p><strong>No tots els vehicles han de tributar<\/strong><\/p>\n\n\n\n<p><strong>N\u2019estan exempts els vehicles 100% el\u00e8ctrics, els ciclomotors, els vehicles adaptats per a persones amb mobilitat redu\u00efda, els camions o vehicles de m\u00e9s de 3,5 tones, els autocars i els vehicles autoritzats a transportar m\u00e9s de 9 persones (incloent-hi el conductor). <\/strong>Els vehicles amb matr\u00edcula de vehicle hist\u00f2ric i els vehicles cl\u00e0ssics gaudeixen de la bonificaci\u00f3 del 100% de la quota \u00edntegra i, per tant, tampoc han de tributar.\u00a0<\/p>\n\n\n\n<p>Aix\u00ed mateix, si es domicilia el pagament de l\u2019impost i se subscriuen les notificacions electr\u00f2niques sense estar-hi obligat amb car\u00e0cter general, es pot gaudir d\u2019una bonificaci\u00f3 del 2%.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya (ATC) implanta enguany el nou impost propi sobre les emissions de di\u00f2xid de carboni dels vehicles de tracci\u00f3 mec\u00e0nica, un tribut verd, alineat amb la fiscalitat ambiental que es promou des d\u2019Europa, que pret\u00e9n incentivar la reducci\u00f3 d\u2019emissions de CO2 dels vehicles pel seu impacte directe en l\u2019efecte d\u2019hivernacle i l\u2019escalfament global, i per tant, sobre la salut de la ciutadania.<\/p>\n","protected":false},"author":2313,"featured_media":228364,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[2066,10,11,12,13,14,15,36],"tags":[305,2227],"class_list":["post-228363","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-categoria-actualitat","category-empresarials","category-fefac","category-afb","category-afet","category-afell","category-agfe","category-fiscal","tag-fiscal","tag-emissions"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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