{"id":46000,"date":"2026-01-08T16:43:07","date_gmt":"2026-01-08T15:43:07","guid":{"rendered":"https:\/\/amec.es\/anticipat\/alertes-i-oportunitats\/locde-simplifica-limpost-minim-global\/"},"modified":"2026-01-08T16:45:17","modified_gmt":"2026-01-08T15:45:17","slug":"locde-simplifica-limpost-minim-global","status":"publish","type":"page","link":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/locde-simplifica-limpost-minim-global\/","title":{"rendered":"L\u00b4OCDE simplifica l\u00b4impost m\u00ednim global"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"46000\" class=\"elementor elementor-46000 elementor-45995\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-482b78cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"482b78cd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ef5f79a\" data-id=\"2ef5f79a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-190405a elementor-widget elementor-widget-heading\" data-id=\"190405a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/amec.es\/ca\/category\/alertes-i-tendencies-exclusives\/\" rel=\"tag\">Alertes i tend\u00e8ncies exclusives<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c1f7140 elementor-widget elementor-widget-spacer\" data-id=\"1c1f7140\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b4131dd elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3b4131dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b2e3433 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b2e3433\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-178a0681\" data-id=\"178a0681\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a791302 elementor-widget elementor-widget-heading\" data-id=\"6a791302\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L\u00b4OCDE simplifica l\u00b4impost m\u00ednim global<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4093478b elementor-widget elementor-widget-spacer\" data-id=\"4093478b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dc8ccf4 elementor-widget elementor-widget-text-editor\" data-id=\"1dc8ccf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t8 de gener de 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a846dc7 elementor-widget elementor-widget-text-editor\" data-id=\"1a846dc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>L&#8217;OCDE ha acordat un paquet de mesures nou per simplificar l&#8217;aplicaci\u00f3 de l&#8217;impost m\u00ednim global del 15 % als grans grups multinacionals. L&#8217;acord redueix la complexitat administrativa i introdueix m\u00e9s claredat. <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d3c591a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2d3c591a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d98c285 elementor-widget elementor-widget-text-editor\" data-id=\"1d98c285\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Qu\u00e8 \u00e9s l\u201fimpost m\u00ednim global ia qui s\u201faplica<\/strong><\/h5><p>L&#8217;impost m\u00ednim global forma part de l&#8217;anomenat <strong>Pilar Dos<\/strong> , una reforma fiscal internacional impulsada per l&#8217;OCDE per evitar que els grans grups multinacionals paguin nivells molt baixos d&#8217;impostos a determinats pa\u00efsos.<\/p><p>Aquest r\u00e8gim afecta \u00fanicament <strong>grups multinacionals amb una facturaci\u00f3 consolidada igual o superior a 750 milions d&#8217;euros<\/strong> <strong>i que operin a m\u00e9s d&#8217;un pa\u00eds<\/strong> . L&#8217;objectiu \u00e9s garantir que aquests grans grups tributin, com a m\u00ednim, un <strong>15% efectiu<\/strong> a cada pa\u00eds on generen beneficis. <\/p><h5><strong>Les principals mesures<\/strong><\/h5><p>Amb aquest nou acord, l&#8217;OCDE busca <strong>mantenir l&#8217;objectiu de l&#8217;impost<\/strong> , per\u00f2 <strong>reduir c\u00e0rregues administratives innecess\u00e0ries<\/strong> i facilitar-ne l&#8217;aplicaci\u00f3 pr\u00e0ctica tant per a les empreses com per a les administracions tribut\u00e0ries.<\/p><p>L&#8217;anomenat paquet \u201cSide-by-Side\u201d introdueix diverses millores rellevants:<\/p><ul><li><strong>C\u00e0lcul simplificat de l&#8217;impost<\/strong> . S&#8217;hi incorpora un m\u00e8tode m\u00e9s senzill per comprovar si una empresa ja arriba al tipus m\u00ednim del 15 % en un pa\u00eds. Quan es compleix aquest requisit, no cal fer els c\u00e0lculs complets, cosa que redueix temps i costos de compliment.  <\/li><li><strong>Extensi\u00f3 de mesures transit\u00f2ries<\/strong> . S&#8217;amplien els mecanismes temporals que permeten a les empreses adaptar-se progressivament al nou sistema durant els propers exercicis. <\/li><li><strong>Tractament d&#8217;incentius lligats a activitat real<\/strong> . Determinats incentius fiscals vinculats a inversi\u00f3 productiva, ocupaci\u00f3 o actius tangibles es poden tenir en compte, dins de l\u00edmits definits, evitant que aquests incentius es penalitzin autom\u00e0ticament. <\/li><li><strong>Coexist\u00e8ncia amb r\u00e8gims nacionals<\/strong> . A pa\u00efsos que ja compten amb sistemes fiscals que persegueixen objectius similars, es permet una conviv\u00e8ncia ordenada amb l&#8217;impost m\u00ednim global, reduint solapaments i duplicitats. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-500380f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"500380f5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-101a4964\" data-id=\"101a4964\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1074b979 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1074b979\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35fca77a elementor-widget elementor-widget-heading\" data-id=\"35fca77a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Recursos<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25980b6 elementor-widget elementor-widget-text-editor\" data-id=\"25980b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>OCDE. Nota de premsa (5 gener 2026) <a href=\"https:\/\/www.oecd.org\/en\/about\/news\/press-releases\/2025\/12\/international-community-agrees-way-forward-on-global-minimum-tax-package.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.oecd.org\/en\/about\/news\/press-releases\/2025\/12\/international-community-agrees-way-forward-on-global-minimum-tax-package.html<\/a> <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b174fba elementor-widget elementor-widget-spacer\" data-id=\"1b174fba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45bc3b89 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45bc3b89\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-234583e2\" data-id=\"234583e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-207f2e7d elementor-widget elementor-widget-heading\" data-id=\"207f2e7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vols m\u00e9s informaci\u00f3? Contacta'ns! <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36455469 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"36455469\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2ac08e99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ac08e99\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-66474876\" data-id=\"66474876\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4623eed7 elementor-widget elementor-widget-image\" data-id=\"4623eed7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"380\" height=\"250\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2023\/07\/susana-gonzalez-3-r-2-redim-prop66-w380-h250.jpg\" class=\"attachment-large size-large wp-image-1193\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2023\/07\/susana-gonzalez-3-r-2-redim-prop66-w380-h250.jpg 380w, https:\/\/amec.es\/wp-content\/uploads\/2023\/07\/susana-gonzalez-3-r-2-redim-prop66-w380-h250-300x197.jpg 300w\" sizes=\"(max-width: 380px) 100vw, 380px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-aa7f0c3\" data-id=\"aa7f0c3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ec960e7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7ec960e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Susana Gonzalez<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-briefcase\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Intel\u00b7lig\u00e8ncia i Capacitaci\u00f3<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">sgonzalez@amec.es<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-404cbf2b elementor-widget elementor-widget-spacer\" data-id=\"404cbf2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&#8217;OCDE ha acordat un paquet de mesures nou per simplificar l&#8217;aplicaci\u00f3 de l&#8217;impost m\u00ednim global del 15 % als grans grups multinacionals. L&#8217;acord redueix la complexitat administrativa i introdueix m\u00e9s claredat. Qu\u00e8 \u00e9s l\u201fimpost m\u00ednim global ia qui s\u201faplica L&#8217;impost m\u00ednim global forma part de l&#8217;anomenat Pilar Dos , una reforma fiscal internacional impulsada per [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":5934,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"inline_featured_image":false,"footnotes":""},"categories":[219],"tags":[],"class_list":["post-46000","page","type-page","status-publish","hentry","category-alertes-i-tendencies-exclusives"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L\u00b4OCDE simplifica l\u00b4impost m\u00ednim global | amec Positive Industry<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/locde-simplifica-limpost-minim-global\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u00b4OCDE simplifica l\u00b4impost m\u00ednim global | amec Positive Industry\" \/>\n<meta property=\"og:description\" content=\"L&#8217;OCDE ha acordat un paquet de mesures nou per simplificar l&#8217;aplicaci\u00f3 de l&#8217;impost m\u00ednim global del 15 % als grans grups multinacionals. L&#8217;acord redueix la complexitat administrativa i introdueix m\u00e9s claredat. 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