{"id":14613,"date":"2026-02-20T10:42:55","date_gmt":"2026-02-20T09:42:55","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14613"},"modified":"2026-02-20T10:42:55","modified_gmt":"2026-02-20T09:42:55","slug":"quins-son-els-errors-mes-frequents-en-les-donacions-de-pares-a-fills-a-catalunya","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/quins-son-els-errors-mes-frequents-en-les-donacions-de-pares-a-fills-a-catalunya\/","title":{"rendered":"\u00a0Quins son els errors m\u00e9s freq\u00fcents en les donacions de pares a fills a Catalunya ?"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>La donaci\u00f3 entre pares i fills est\u00e0 subjecta a l\u2019Impost sobre Successions i Donacions, que es un tribut cedit a les comunitats aut\u00f2nomes. Quan el donatari, es a dir el receptor de la donaci\u00f3, es resident a Catalunya, s\u2019aplica la normativa pr\u00f2pia de la Generalitat de Catalunya.<\/p>\n<h3>Quins son els errors m\u00e9s habituals ?<\/h3>\n<p>En la pr\u00e0ctica, l\u2019error m\u00e9s habitual que cometen les fam\u00edlies quan fan una donaci\u00f3 a un fill \u00e9s\u00a0<strong>no assessorar-se adequadament <\/strong>per tal de valorar l\u2019impacte fiscal i tenir en compte els requisits formals i temporals que condicionen l\u2019aplicaci\u00f3 de reduccions i bonificacions.<\/p>\n<p>L\u2019Impost s\u2019ha de liquidar al Departament d\u2019Economia i Finances de la Generalitat de Catalunya en el termini <strong>d\u2019un mes des de la data de la donaci\u00f3<\/strong>. No obstant, en molts casos les fam\u00edlies actuen en la forma seg\u00fcent:<\/p>\n<ul>\n<li>Fan la donaci\u00f3 dels diners en una data i\u00a0<strong>signen el contracte en una data posterior.<\/strong><\/li>\n<li>Opten per\u00a0<strong>contractes privats<\/strong>, quan l\u2019escriptura p\u00fablica pot oferir avantatges fiscals i de prova.<\/li>\n<li>Donen un immoble\u00a0<strong>sense fer constar<\/strong>\u00a0que el fill el destinar\u00e0 al seu primer habitatge, fet que pot suposar la p\u00e8rdua d\u2019importants reduccions.<\/li>\n<li>Presenten la liquidaci\u00f3\u00a0<strong>fora de termini<\/strong>, fet que els pot ocasionar haver de pagar interessos i sancions i la p\u00e8rdua de beneficis fiscals.<\/li>\n<li>No tenen en compte altres donacions efectuades\u00a0<strong>en els darrers tres anys<\/strong>, que poden incrementar la quota mitjana del tribut.<\/li>\n<\/ul>\n<p>\u00c9s essencial\u00a0<strong>complir i acreditar tots els requisits formals<\/strong>, estar al corrent dels possibles canvis normatius i assessorar-se pr\u00e8viament amb un bon professional.<\/p>\n<p>De tots aquests errors, el m\u00e9s freq\u00fcent consisteix en\u00a0<strong>no formalitzar la donaci\u00f3 de diners en escriptura p\u00fablica<\/strong>\u00a0i\u00a0<strong>no acreditar adequadament l\u2019origen i la naturalesa dels fons<\/strong>, circumst\u00e0ncies que poden comportar la denegaci\u00f3 de beneficis fiscals. Un altra error freq\u00fcent consisteix en fer la transfer\u00e8ncia dels diners donats i liquidar l&#8217;impost fora del termini d&#8217;un mes.<\/p>\n<h3>\u00a0Quina \u00e9s la difer\u00e8ncia jur\u00eddica entre liquidar l\u2019impost de la donaci\u00f3 dins de termini o fer-ho fora de termini ?<\/h3>\n<p><strong>\u00a0<\/strong>Quan es liquida l\u2019impost fora de termini d\u2019un mes es poden originar:<\/p>\n<ul>\n<li><strong>Rec\u00e0rrecs<\/strong>\u00a0per presentaci\u00f3 extempor\u00e0nia.<\/li>\n<li><strong>Sancions<\/strong>\u00a0si l\u2019Administraci\u00f3 ha iniciat actuacions.<\/li>\n<li><strong>Interessos de demora<\/strong>.<\/li>\n<\/ul>\n<p>L\u2019incompliment d\u2019aquest i altres requisits pot implicar que el donatari hagi de\u00a0<strong>tributar \u00edntegrament<\/strong>\u00a0sense dret a reduccions i, si escau, abonar els interessos corresponents. Tot i que en casos excepcionals (com inventaris complexos) \u00e9s possible\u00a0<strong>demanar l\u2019ampliaci\u00f3 del termini de pagament fins a dos anys<\/strong>\u00a0segons la Llei 2\/2021, aquesta ampliaci\u00f3\u00a0<strong>no<\/strong>\u00a0afecta el termini de presentaci\u00f3, sin\u00f3 \u00fanicament el de pagament.<\/p>\n<h3>\u00a0Quina \u00e9s la difer\u00e8ncia jur\u00eddica entre instrumentar la donaci\u00f3 en document privat o fer-ho en escriptura p\u00fablica ?<\/h3>\n<p><strong>\u00a0<\/strong>Quan la donaci\u00f3 es formalitza en escriptura p\u00fablica o sent\u00e8ncia judicial, i es compleixen determinats requisits addicionals segons el tipus de b\u00e9 donat i la seva quantia, s\u2019aplica un tipus impositiu redu\u00eft.<\/p>\n<p>La donaci\u00f3 de diners per emprendre i invertir en noves activitats empresarials o professionals, dona dret a una reducci\u00f3 del 99% si s\u2019instrumenta en escriptura p\u00fablica i es liquida l\u2019Impost dins del termini.<\/p>\n<p>Tamb\u00e9 existeixen reduccions espec\u00edfiques per a la donaci\u00f3 d\u2019empreses familiars, b\u00e9ns del patrimoni hist\u00f2ric i altres sup\u00f2sits previstos per la normativa auton\u00f2mica i estatal condicionades a l\u2019atorgament d\u2019escriptura p\u00fablica i liquidaci\u00f3 de l\u2019Impost dins el termini.<\/p>\n<h3>\u00a0S\u2019est\u00e0 intensificaci\u00f3 del control de transfer\u00e8ncies entre familiars per part de l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya ?<\/h3>\n<p><strong>\u00a0<\/strong>S\u00ed, l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya (ATC) est\u00e0\u00a0<strong>incrementant el control<\/strong>\u00a0sobre les transfer\u00e8ncies entre familiars, especialment aquelles amb possible transcend\u00e8ncia fiscal. Aquest control es fonamenta en les\u00a0<strong>obligacions d\u2019informaci\u00f3<\/strong>\u00a0previstes a la normativa estatal, principalment la Llei General Tribut\u00e0ria.<\/p>\n<p>Els principals mecanismes de detecci\u00f3 s\u00f3n:<\/p>\n<ul>\n<li><strong>Comunicacions banc\u00e0ries obligat\u00f2ries<\/strong>, que aporten informaci\u00f3 sobre moviments econ\u00f2mics rellevants.<\/li>\n<li><strong>Creuament autom\u00e0tic de dades<\/strong>\u00a0entre bancs, declaracions dels contribuents i altres administracions.<\/li>\n<li><strong>An\u00e0lisi de patrons i alertes autom\u00e0tiques<\/strong>\u00a0mitjan\u00e7ant sistemes inform\u00e0tics avan\u00e7ats.<\/li>\n<li>Detecci\u00f3 d\u2019<strong>incoher\u00e8ncies<\/strong>\u00a0entre moviments bancaris i la informaci\u00f3 declarada.<\/li>\n<\/ul>\n<p>Si es detecta una transfer\u00e8ncia significativa entre familiars no declarada o sense justificaci\u00f3 suficient, l\u2019ATC pot iniciar\u00a0<strong>actuacions de comprovaci\u00f3 o inspecci\u00f3<\/strong>.<\/p>\n<p>Tot i que no totes les operacions s\u00f3n objecte d\u2019informaci\u00f3 autom\u00e0tica, la tend\u00e8ncia \u00e9s a\u00a0<strong>ampliar les obligacions d\u2019informaci\u00f3<\/strong>\u00a0i refor\u00e7ar la capacitat de control.<\/p>\n<h3>Quin es el procediment correcte i terminis per optimitzar la fiscalitat d\u2019una donaci\u00f3 de pares a fills ?<\/h3>\n<p><strong>\u00a0<\/strong>Per reduir al m\u00ednim el cost fiscal d\u2019una donaci\u00f3 i evitar riscos, cal seguir els passos seg\u00fcents:<\/p>\n<ol>\n<li><strong>Planificaci\u00f3 temporal:\u00a0<\/strong>Evitar acumular diverses donacions en un per\u00edode inferior a tres anys, ja que aix\u00f2 pot incrementar la base imposable i el tipus mitj\u00e0.<\/li>\n<li><strong>Avaluaci\u00f3 de reduccions aplicables:\u00a0<\/strong>Analitzar si es pot aplicar: La reducci\u00f3 del\u00a0<strong>95%<\/strong>\u00a0en transmissions d\u2019empreses familiars o\u00a0de diners \u00a0destinats a adquirir\u00a0el primer habitatge del fill<\/li>\n<li><strong>Formalitzaci\u00f3 adequada:\u00a0<\/strong>En donacions de diners:\u00a0<strong>escriptura p\u00fablica<\/strong>, imprescindible per a molts avantatges fiscals. En donacions d\u2019immobles: formalitzaci\u00f3 en\u00a0<strong>escriptura p\u00fablica<\/strong>\u00a0per garantir validesa i benefici fiscal.<\/li>\n<li><strong>Compliment estricte del termini d\u2019un mes<\/strong> Presentar la liquidaci\u00f3 de l&#8217;impost dins del termini legal per evitar rec\u00e0rrecs, sancions, interessos, p\u00e8rdua de bonificacions i reduccions.<\/li>\n<\/ol>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-13856\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/image3-1-300x225.jpeg\" alt=\"\" width=\"300\" height=\"225\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/image3-1-300x225.jpeg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/image3-1-600x450.jpeg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/image3-1.jpeg 640w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h5><em>Som assessors jur\u00eddics i fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/h5>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; La donaci\u00f3 entre pares i fills est\u00e0 subjecta a l\u2019Impost sobre Successions i Donacions, que es un tribut cedit a les comunitats aut\u00f2nomes. Quan el donatari, es a dir el receptor de la donaci\u00f3, es resident a Catalunya, s\u2019aplica la normativa pr\u00f2pia de la Generalitat de Catalunya. Quins son els errors m\u00e9s habituals ? [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":13668,"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":[21,17],"tags":[3283,3281,3282],"class_list":["post-14613","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-juridica","tag-donacions-menys-impostos","tag-donacions-pares-fills","tag-errors-frequents-donacions"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00a0Quins son els errors m\u00e9s freq\u00fcents en les donacions de pares a fills a Catalunya ? | 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\/quins-son-els-errors-mes-frequents-en-les-donacions-de-pares-a-fills-a-catalunya\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00a0Quins son els errors m\u00e9s freq\u00fcents en les donacions de pares a fills a Catalunya ? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"&nbsp; La donaci\u00f3 entre pares i fills est\u00e0 subjecta a l\u2019Impost sobre Successions i Donacions, que es un tribut cedit a les comunitats aut\u00f2nomes. 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