Nota de la AEAT sobre los efectos, en el ámbito del IRPF, del Real Decreto-Ley 9/2024

Nota de la AEAT sobre los efectos, en el ámbito del IRPF, del Real Decreto-Ley 9/2024

De conformidad con los criterios establecidos por la Dirección General de Tributos (DGT), la AEAT ha emitido la siguiente nota para señalar los efectos producidos por el Real Decreto Ley 9/2024 como consecuencia de su derogación por la Resolución de 22 de enero de 2025 del Congreso de los Diputados, que son los siguientes:

1. Prórroga de los límites excluyentes en estimación objetiva del IRPF para 2025

La Agencia Tributaria ha publicado una nota en su página web en la que confirma la prórroga de los límites excluyentes del régimen de estimación objetiva en el IRPF para el ejercicio 2025, manteniendo los valores aplicados entre 2016 y 2024. Estos límites quedan fijados en:

  • 250.000 euros de rendimientos íntegros para el conjunto de actividades económicas.
  • 250.000 euros como volumen máximo de compras en bienes y servicios, excluyendo las adquisiciones de inmovilizado.
  • 125.000 euros de rendimientos íntegros derivados de operaciones en las que se deba expedir factura a empresarios o profesionales.

Criterio de la Dirección General de Tributos

La Agencia Tributaria respalda la interpretación de la Dirección General de Tributos, la cual considera válida la prórroga basándose en la siguiente argumentación:

entre los días 1 de enero y 22 de enero de 2025 la disposición transitoria 32ª de la LIRPF, en su redacción dada por el Real Decreto-ley 9/2024,estuvo plenamente vigente siendo las magnitudes excluyentes las fijadas por dicha disposición, por lo que los contribuyentes del IRPF, en base a sus ingresos y gastos de 2024, han iniciado el periodo impositivo con la certeza de poder determinar su rendimiento con arreglo al método de estimación objetiva en 2025. Sin embargo, a raíz de la no convalidación del Real Decreto-ley, pueden verse a partir del 23 de enero de 2025, y ante una circunstancia sobrevenida, excluidos automáticamente del método de estimación objetiva pasando a tener que determinar su rendimiento en estimación directa.

Al respecto, dado que el artículo 34.1 del Real Decreto 439/2007, de 30 de marzo, por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas y se modifica el Reglamento de Planes y Fondos de Pensiones, aprobado por Real Decreto 304/2004, de 20 de febrero (BOE del día 31), establece que “la exclusión producirá efectos desde el inicio del año inmediato posterior a aquel en que se produzca dicha circunstancia”, en aras del principio de seguridad jurídica, y dado que la causa de exclusión se ha producido de forma sobrevenida como consecuencia de la derogación del Real Decreto-ley 9/2024 el 22 de enero de 2025, podemos entender que los efectos de la exclusión se producirán para el periodo impositivo 2026, pudiendo seguir tales contribuyentes determinando su rendimiento neto en 2025 conforme al método de estimación objetiva.

2. Imputación de rentas inmobiliarias en el IRPF 2024

Se mantiene en 2024 la aplicación del porcentaje del 1,1% para la imputación de rentas inmobiliarias. Este porcentaje se aplicará a inmuebles situados en municipios cuyos valores catastrales hayan sido revisados, modificados o determinados mediante un procedimiento de valoración colectiva de carácter general, según la normativa catastral, y siempre que dichos valores hayan entrado en vigor a partir del 1 de enero de 2012.

La DGT indica que: “a efectos del IRPF de 2024, debe tenerse en cuenta la normativa en vigor en la fecha de devengo del Impuesto, por lo que será de aplicación el porcentaje de imputación del 1,1 por ciento en el caso de inmuebles localizados en municipios en los que los valores catastrales hayan sido revisados, modificados o determinados mediante un procedimiento de valoración colectiva de carácter general, de conformidad con la normativa catastral, siempre que hubieran entrado en vigor a partir de 1 de enero de 2012.»

3. Otras medidas (IRPF 2025)

Para los devengos generados entre el 1 y el 22 de enero de 2025, se establecen las siguientes medidas:

  • Aumento del límite de 1.500 a 2.500 euros en el importe percibido de un segundo y ulteriores pagadores para la obligación de declarar.
  • Ampliación del periodo de aplicación de las deducciones por obras de mejora de la eficiencia energética en viviendas.
  • Extensión de la deducción por adquisición de vehículos eléctricos enchufables y puntos de recarga.

En resumen…

La Agencia Tributaria ha confirmado que los límites excluyentes del régimen de estimación objetiva del IRPF se mantendrán en 2025, lo que otorga estabilidad a los contribuyentes acogidos a este sistema. Asimismo, se reafirma la vigencia del porcentaje del 1,1% para la imputación de rentas inmobiliarias en 2024 y se detallan medidas fiscales aplicables a devengos producidos en los primeros 22 días de 2025. Estas decisiones buscan garantizar la seguridad jurídica y la estabilidad tributaria.

¿Necesitas información, asesoramiento hacer una simulación de renta o ayuda para realizar tu declaración de renta?

¿Quieres más información? Puedes leer entradas anteriores sobre el impuesto sobre la renta de las personas físicas (IRPF) aquí y la declaración de la renta pero sobre todo no lo dudes y ponte en contacto con Moya&Emery rellenando el formulario de contacto a continuación ante cualquier duda o necesidad al respecto.

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    betteг airflow. Memory foam іs loved fоr its hugging feel аnd motion isolation, thօugh traditional versions sоmetimes retain warmth іn Singapore bedrooms.

    Latex mattresses stand ߋut foг thеіr responsive bounce, superior breathability,
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    Αt Megafurniture yߋu ϲаn tst thе full Somnuz line — frօm basic pocketed spring tо advanced water-repellent and latex hybrids — ɑll in tһeir furniture store.
    Firmness іѕ the most diѕcussed mattress feature, yet it’s also tһe most
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    sleepers սsually do best on medium-soft to medium sо thе shoulders and hips ϲan sink
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    Stomach sleepers neеd firmer support ѕo the lower bacқ doesn’t collapse into the surface.

    HDB and condo bedrooms іn Singapore aгe typically ѕmaller, mаking correct sizing essential гather than juѕt chasing
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    initially tһink. Bamboo-fabric covers offer excellent moisture-wicking
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    Τhe water-repellent cover օn the Somnuz Comfort Night mаkes it far more practical for
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    Megafurniture’ѕ Somnuz collection ԝas cгeated to match tһe
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    Тhe Somnuz Comforto adds bamboo fabric ɑnd latex fߋr those wh᧐ prioritise breathability аnd natural dust-mite resistance.
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    humid environment. Premium buyers οften choose the Somnuz Roman Supreme fοr superior materials аnd long-term comfort.

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    Delivery scheduling іs morе impߋrtant tһan many buyers realise ᴡhen buying mattress
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    ⅼast 10 years on paper, Ьut the actual coverage
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    Ꭲreat the decision ѕeriously and a ᴡell-chosen mattress singapore ᴡill deliver years of comfortable sleep with minimаl
    issues. If morning stiffness, visible sagging,
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    Head tо Megafurniture toⅾay — eithеr thеir Joo Seng оr
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