{"id":13991,"date":"2025-07-29T19:37:30","date_gmt":"2025-07-29T17:37:30","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13991"},"modified":"2025-07-29T19:37:30","modified_gmt":"2025-07-29T17:37:30","slug":"canvis-en-els-impostos-que-graven-la-transmissio-dimmobles","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/canvis-en-els-impostos-que-graven-la-transmissio-dimmobles\/","title":{"rendered":"Canvis en els impostos que graven la transmissi\u00f3 d’immobles"},"content":{"rendered":"
Amb efectes des del 27 de juny de 2025, la Generalitat de Catalunya ha introdu\u00eft modificacions en els impostos de transmissions patrimonials i actes jur\u00eddics documentats i tamb\u00e9 en el de donacions i successions.<\/h5>\n
\n

Les modificacions introdu\u00efdes per el Decret llei 5\/2025<\/a><\/em><\/span> responen, b\u00e0sicament, a la finalitat d’incrementar el gravamen de la transmissi\u00f3 d’habitatges quan l’adquirent sigui un gran tenidor, i de redu\u00efr-lo quan l’adquirent tingui fins a 35 anys o sigui v\u00edctima de viol\u00e8ncia masclista.\u00a0 Destaquem la seg\u00fcent modificaci\u00f3 en l’Impost sobre transmissions patrimonials:<\/p>\n

Transmissi\u00f3 d’habitatges quan l’adquirent sigui un gran tenidor:<\/h4>\n

El tipus de gravamen passa a ser del 20%<\/strong>, amb les seg\u00fcents excepcions:<\/p>\n

    \n
  • Quan l’adquirent gran tenidor sigui un promotor social.<\/span><\/li>\n
  • Quan es tracti d’adquirir un immoble destinat a seu social o centre de treball del gran tenidor.<\/span><\/li>\n<\/ul>\n

    Adquisici\u00f3 d’habitatge habitual per a persones joves:<\/h4>\n

    El tipus de gravamen ser\u00e0 del 5%<\/strong> (tarifa redu\u00efda) quan l’adquirent reuneix-hi els seg\u00fcents requisits:<\/span><\/p>\n

      \n
    • Tingui fins a 35 anys<\/span><\/li>\n
    • Els seus ingressos no superin els 36.000 euros anuals.<\/span><\/li>\n
    • Destini l’habitatge adquirit al seu habitatge habitual.<\/span><\/li>\n<\/ul>\n

      Adquisici\u00f3 d’habitatge habitual per qui tingui la condici\u00f3 de v\u00edctima de viol\u00e8ncia masclista:<\/h4>\n

      El tipus de gravamen ser\u00e0 del 5%<\/strong> (tarifa redu\u00efda) quan l’adquirent compleix-hi els seg\u00fcents requisits:<\/span><\/p>\n

        \n
      • Tingui la condici\u00f3 legal de v\u00edctima de viol\u00e8ncia masclista i hagi de canviar de domicili per aquest motiu.<\/span><\/li>\n
      • Les seves rendes no excedeixin de 36.000 euros anuals.<\/span><\/li>\n<\/ul>\n

        Adquisici\u00f3 de un edifici sencer d’habitatges:<\/h4>\n

        El tipus de gravamen ser\u00e0 del 20%<\/strong>, excepte quan concorrin totes les circumst\u00e0ncies seg\u00fcents, en quin cas s’aplicar\u00e0 la tarifa general:<\/p>\n

          \n
        • Que l’adquirent sigui persona f\u00edsica.<\/li>\n
        • Que l’edifici tingui un m\u00e0xim de 4 habitatges i que tots els habitatges es destinin a habitatge habitual de l’adquirent i familiars fins el 2on. grau.<\/li>\n<\/ul>\n

          Tarifa general per l’adquisici\u00f3 d’immobles i per la constituci\u00f3 i cessi\u00f3 de drets reals que recaiguin sobre bens immobles:<\/h4>\n

          Quan no siguin d’aplicaci\u00f3 el tipus de gravamen del 20% o la tarifa redu\u00efda, s’aplicar\u00e0 la seg\u00fcent escala en funci\u00f3 de valor de l’immoble que es transmeti:<\/p>\n

            \n
          • Fins a 600.000 \u20ac de valor: 10%.<\/strong><\/li>\n
          • L’exc\u00e9s de valor, fins a 900.000<\/strong> \u20ac: 11%<\/strong>.<\/li>\n
          • L’exc\u00e9s de valor, fins a 1.500.000 \u20ac: 12%.<\/strong><\/li>\n
          • L’exc\u00e9s de valor que superi 1.500.000 \u20ac: 13%<\/strong>.<\/li>\n<\/ul>\n

            \"\"<\/p>\n

              \n
            • <\/li>\n<\/ul>\n

              Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.\u00a0<\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"

              Amb efectes des del 27 de juny de 2025, la Generalitat de Catalunya ha introdu\u00eft modificacions en els impostos de transmissions patrimonials i actes jur\u00eddics documentats i tamb\u00e9 en el de donacions i successions. Les modificacions introdu\u00efdes per el Decret llei 5\/2025 responen, b\u00e0sicament, a la finalitat d’incrementar el gravamen de la transmissi\u00f3 d’habitatges quan […]<\/p>\n","protected":false},"author":3,"featured_media":7742,"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":[3133,3132,3134],"class_list":["post-13991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-habitatges-grans-tenidors","tag-impost-transmissio-habitatges","tag-transmissions-patrimonials-habitatges"],"acf":[],"yoast_head":"\nCanvis en els impostos que graven 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\/canvis-en-els-impostos-que-graven-la-transmissio-dimmobles\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Canvis en els impostos que graven la transmissi\u00f3 d'immobles | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Amb efectes des del 27 de juny de 2025, la Generalitat de Catalunya ha introdu\u00eft modificacions en els impostos de transmissions patrimonials i actes jur\u00eddics documentats i tamb\u00e9 en el de donacions i successions. 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