{"id":13674,"date":"2025-04-03T19:56:29","date_gmt":"2025-04-03T17:56:29","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13674"},"modified":"2025-04-03T19:56:29","modified_gmt":"2025-04-03T17:56:29","slug":"mesures-urgents-de-la-generalitat-de-catalunya-en-materia-fiscal-increment-de-la-fiscalitat-en-la-transmissio-dimmobles","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/mesures-urgents-de-la-generalitat-de-catalunya-en-materia-fiscal-increment-de-la-fiscalitat-en-la-transmissio-dimmobles\/","title":{"rendered":"Mesures urgents de la Generalitat de Catalunya en mat\u00e8ria fiscal. Increment de la fiscalitat en la transmissi\u00f3 d’immobles"},"content":{"rendered":"

El Govern de la Generalitat, pressionat per la manca d’habitatge assequible, ha adoptat mesures fiscals que dif\u00edcilment resoldran el problema i que incideixen especialment sobre els grans tenidors d’habitatge. Aquestes mesures, que entraran en vigor el proper 27 de juny, estan incloses en el Decret llei 5\/2025<\/em><\/span> i<\/a> les resumirem tot seguit fet-nos ress\u00f2 de la informaci\u00f3 que ens ha facilitat el Col\u00b7legi API de Girona.<\/p>\n

\n

Impost sobre transmissions patrimonials.<\/h3>\n

Tarifa general<\/h4>\n\n\n\n\n\n\n\n
Valor total de l’immoble Des de (euros)<\/strong><\/td>\nQuota \u00edntegra (euros)<\/strong><\/td>\nResta valor Fins a (euros)<\/strong><\/td>\nTipus aplicable (%)<\/strong><\/td>\n<\/tr>\n
0,00<\/td>\n0,00<\/td>\n600.000,00<\/td>\n10<\/td>\n<\/tr>\n
600.000,00<\/td>\n60.000,00<\/td>\n300.000,00<\/td>\n11<\/td>\n<\/tr>\n
900.000,00<\/td>\n93.000,00<\/td>\n600.000,00<\/td>\n12<\/td>\n<\/tr>\n
1.500.000,00<\/td>\n165.000,00<\/td>\nEn endavant<\/td>\n13<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Fins el 27 de juny el tipus aplicable es del 10% per valors de fins a 1.00.000,00 \u20ac i de l’11% per l’exc\u00e9s.<\/p>\n

Habitatges de protecci\u00f3 oficial<\/h4>\n

La transmissi\u00f3 d’habitatges amb protecci\u00f3 oficial, aix\u00ed com la constituci\u00f3 i la cessi\u00f3 de drets reals que hi recaiguin, llevat dels drets reals de garantia, tributa al tipus del 7%. Per tant, sense canvis.<\/p>\n

Transmissi\u00f3 d’habitatges grans tenidors<\/h4>\n

La transmissi\u00f3 d’habitatges tributar\u00e0 al 20 % quan l’adquirent sigui una persona f\u00edsica o jur\u00eddica que tingui la consideraci\u00f3 de gran tenidor.<\/p>\n

Fins ara tributaven a la tarifa general, Per tant, en aquest cas s’haur\u00e0 quasi doblat l’impost en transmissions en les que no s’apliqui IVA.<\/p>\n

Consideraci\u00f3 d\u2019habitatge<\/h4>\n

T\u00e9 la consideraci\u00f3 d’habitatge, tant l’habitatge, com un traster i fins a dues places d’aparcament que hagin estat adquirits simult\u00e0niament en la mateixa unitat d’acte o estiguin situats al mateix edifici o complex urban\u00edstic, i sempre que, en ambd\u00f3s casos, en el moment de l’adquisici\u00f3 es trobin a disposici\u00f3 del transmitent, sense haver estat cedits a terceres persones.<\/p>\n

Consideraci\u00f3 de gran tenidor<\/h4>\n

Es considera gran tenidor la persona f\u00edsica o jur\u00eddica que sigui propiet\u00e0ria de m\u00e9s de 10 immobles d’\u00fas residencial o amb una superf\u00edcie constru\u00efda de m\u00e9s de 1.500 m2 d’\u00fas residencial situats a Catalunya. Tamb\u00e9 t\u00e9 aquesta consideraci\u00f3 la persona f\u00edsica o jur\u00eddica que sigui titular de cinc o m\u00e9s immobles urbans d’\u00fas residencial ubicats dins la zona de mercat residencial tensionat declarada per la Generalitat de Catalunya. Recordem que en aquest c\u00f2mput no s’inclouen ni els garatges ni els trasters.<\/p>\n

Queda fixat un tipus del 20% en la compra d\u2019edificis sencers d\u2019habitatges, excepte si concorren aquests tres requisits:<\/h4>\n

1. Que el comprador sigui persona f\u00edsica
\n2. Que l\u2019immoble tingui un m\u00e0xim de 4 pisos
\n3. Que es destinin a habitatge habitual del comprador<\/p>\n

Consideraci\u00f3 d\u2019habitatge habitual<\/h4>\n

La consideraci\u00f3 de qu\u00e8 els habitatges constitueixen l’habitatge habitual del contribuent i familiars, respectivament, cal que entrin a residir-hi de manera efectiva i permanent en el termini de dotze mesos, a comptar a partir de la data de la transmissi\u00f3, i que hi resideixin durant un per\u00edode continuat de tres anys. S’ent\u00e9n que l’habitatge va tenir tamb\u00e9 aquest car\u00e0cter quan, malgrat no haver transcorregut el termini de tres anys, concorrin circumst\u00e0ncies que necess\u00e0riament exigeixin el canvi d’habitatge, com la celebraci\u00f3 de matrimoni, separaci\u00f3 matrimonial, constituci\u00f3 de parella estable, extinci\u00f3 de parella estable, trasllat laboral, obtenci\u00f3 de primera feina o d’ocupaci\u00f3 m\u00e9s avantatjosa o altres d’an\u00e0logues.<\/p>\n

Eliminaci\u00f3 de la bonificaci\u00f3 del 70% en l\u2019adquisici\u00f3 d\u2019habitatges per part d\u2019empreses immobili\u00e0ries amb la finalitat de revendre\u2019ls.<\/h4>\n

 <\/p>\n

Gaudi del tipus redu\u00eft<\/h4>\n

S\u2019eleva de 32 a 35 anys, l\u2019edat de les persones que fins ara gaudien del tipus redu\u00eft del 5% en l\u2019adquisici\u00f3 d\u2019habitatge habitual, sempre que la suma de les bases imposables general i de l’estalvi, menys el m\u00ednim personal i familiar, en la seva darrera declaraci\u00f3 de l’impost sobre la renda de les persones f\u00edsiques no excedeixi els 36.000 euros.<\/p>\n

S\u2019estableix un tipus redu\u00eft del 5% en l\u2019adquisici\u00f3 d\u2019habitatge habitual per a les v\u00edctimes de viol\u00e8ncia masclista.<\/p>\n

S’aprova una bonificaci\u00f3 del 50% de la quota per a les transmissions d’edificis d’oficines o d’edificis d’estructura no finalitzada per a la seva transformaci\u00f3 en habitatges en r\u00e8gim de protecci\u00f3 oficial.<\/p>\n

Es bonifica al 100% la transmissi\u00f3 a cooperatives d\u2019habitatges sense \u00e0nim de lucre.<\/p>\n

Actes Jur\u00eddics Documentats.<\/h3>\n

Es bonifica al 100% el tipus aplicat a l\u2019escriptura d\u2019adquisici\u00f3 d\u2019habitatge habitual per a joves de fins a 35 anys, quan la compra estigui subjecta a IVA per una primera transmissi\u00f3.<\/p>\n

Es fixa un tipus del 3,5% en la transmissi\u00f3 d\u2019immobles entre empreses quan es renunci\u00ef a l\u2019exempci\u00f3 de l\u2019IVA.<\/p>\n

A tenir en compte<\/h3>\n

En tractar-se d\u2019un Decret llei, en ser una disposici\u00f3 legislativa provisional, aprovada pel Govern amb una vig\u00e8ncia de trenta dies h\u00e0bils. Dins d’aquest termini, el Parlament pot validar-lo, per la qual cosa mant\u00e9 la vig\u00e8ncia, o es pot derogar. Si el termini finalitza sense que el Parlament l\u2019hagi validat, restaria derogat.<\/p>\n

\"\"<\/p>\n

Som Assessors fiscals, Agents immobiliaris, API i Administradors de finques. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"

El Govern de la Generalitat, pressionat per la manca d’habitatge assequible, ha adoptat mesures fiscals que dif\u00edcilment resoldran el problema i que incideixen especialment sobre els grans tenidors d’habitatge. Aquestes mesures, que entraran en vigor el proper 27 de juny, estan incloses en el Decret llei 5\/2025 i les resumirem tot seguit fet-nos ress\u00f2 de […]<\/p>\n","protected":false},"author":3,"featured_media":13060,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,16],"tags":[1093,1013,3046],"class_list":["post-13674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-actes-juridics-documentats","tag-impost-transmissions-patrimonials","tag-impostos-generalitat-catalunya"],"acf":[],"yoast_head":"\nMesures urgents de la Generalitat de Catalunya en mat\u00e8ria fiscal. Increment de la fiscalitat en la transmissi\u00f3 d'immobles | RM Assessors<\/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:\/\/www.rm-assessors.cat\/en\/mesures-urgents-de-la-generalitat-de-catalunya-en-materia-fiscal-increment-de-la-fiscalitat-en-la-transmissio-dimmobles\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mesures urgents de la Generalitat de Catalunya en mat\u00e8ria fiscal. Increment de la fiscalitat en la transmissi\u00f3 d'immobles | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El Govern de la Generalitat, pressionat per la manca d’habitatge assequible, ha adoptat mesures fiscals que dif\u00edcilment resoldran el problema i que incideixen especialment sobre els grans tenidors d’habitatge. 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