{"id":6183,"date":"2021-11-29T20:19:31","date_gmt":"2021-11-29T18:19:31","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/lheretament-una-bona-planificacio-de-lherencia-pot-estalviar-molts-diners-a-la-familia\/"},"modified":"2021-11-29T20:19:31","modified_gmt":"2021-11-29T18:19:31","slug":"lheretament-una-bona-planificacio-de-lherencia-pot-estalviar-molts-diners-a-la-familia","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/lheretament-una-bona-planificacio-de-lherencia-pot-estalviar-molts-diners-a-la-familia\/","title":{"rendered":"L&#8217;heretament: Una bona planificaci\u00f3 de l&#8217;her\u00e8ncia pot estalviar molts diners a la fam\u00edlia"},"content":{"rendered":"\n<h5 class=\"wp-block-heading\">L&#8217;heretament es una figura del dret catal\u00e0, escassament utilitzada, que permet el lliurament del patrimoni als hereus, encara en vida del causant, sense haver de tributar per donacions si es donen determinades circumst\u00e0ncies. <\/h5>\n\n\n\n<p>L&#8217;article 431, apartats 18,19 i 20 del Codi Civil de Catalunya  regula la figura de l&#8217;heretament. Destaquem el seg\u00fcent tenint en compte que els articles que citarem son tots ells del <em><a href=\"http:\/\/justicia.gencat.cat\/web\/.content\/documents\/arxius\/llibre_4t_successions_79.pdf\">Llibre IV del Codi Civil de Catalunya<\/a>:<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Heretament (Art. 431.18)<\/h3>\n\n\n\n<p>Instituci\u00f3 d\u2019hereu universal (o hereus universals) amb car\u00e0cter irrevocable. Salvant les seg\u00fcents excepcions:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Indignitat (Art. 431.13)<\/li><li>Revocaci\u00f3 unilateral en els casos que preveu l\u2019art. 431.14.<\/li><li>En el cas que l\u2019heretament hagu\u00e9s estat fet amb car\u00e0cter preventiu (Art. 431.21)<\/li><\/ul>\n\n\n\n<p>La instituci\u00f3 d&#8217;hereu universal es permet en la modalitat d&#8217;heretament simple o cumulatiu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Heretament simple (Art. 431.19.1)<\/strong><\/h3>\n\n\n\n<p>Confereix la qualitat d\u2019hereu universal a la persona o persones institu\u00efdes a les que tamb\u00e9 et permet fer donaci\u00f3 en vida de bens concrets.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Heretament cumulatiu (Art. 431.19, 2 i 3)<\/strong>: <\/h3>\n\n\n\n<p>Confereix la qualitat d\u2019hereu a la persona o persones institu\u00efdes i, a m\u00e9s, l&#8217;hi atribueix tots els bens presents de l\u2019heretant, el qual pot excloure bens concrets d&#8217;aquesta atribuci\u00f3 de present.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Heretament mutual (431.20)<\/strong><\/h3>\n\n\n\n<p>Instituci\u00f3 rec\u00edproca d\u2019hereu entre els atorgants a favor del sobrevivent. Es pot pactar que quan mori el sobrevivent els bens facin tr\u00e0nsit a altres persones o que el sobrevivent nomeni hereu o hereus<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Distinci\u00f3 entre heretament simple i cumulatiu<\/strong> <\/h3>\n\n\n\n<p>En els dos casos s\u2019atribueix la condici\u00f3 d\u2019hereu a una o mes persones amb car\u00e0cter, en principi, irrevocable. En l\u2019heretament simple la atribuci\u00f3 de bens de present es access\u00f2ria de la instituci\u00f3 d\u2019hereu. En canvi, en l\u2019heretament cumulatiu es rellevant l\u2019atribuci\u00f3 del patrimoni de l\u2019heretant encara que aquest es pugui reservar bens concrets.<\/p>\n\n\n\n<p>Quan en un heretament hi ha atribuci\u00f3 de bens de present, dep\u00e8n de la voluntat de les parts expressar en el document notarial si es tracta d\u2019un heretament simple amb atribuci\u00f3 de bens o d\u2019un heretament cumulatiu, doncs no hi ha un criteri legal que digui quants bens es pot reservar l\u2019heretant per que es consideri que estem davant un tipus o altra d\u2019heretament.<\/p>\n\n\n\n<p>Com sigui que les conseq\u00fc\u00e8ncies fiscals, com veurem, son molt diferents en un cas i en l\u2019altra, aconsellem, quan es tracti d\u2019heretament cumulatiu, relacionar en l\u2019escriptura d&#8217;heretament tot el patrimoni de l\u2019heretant, distingint els bens que es reserva l\u2019heretant i els bens que s\u2019atribueix als hereus, per tal que quedi clar que la voluntat del testador es incloure en l&#8217;heretament i atribuir en vida als seu hereu o hereus el gruix dels seus bens i justificant en el possible el motius pels quals es reserva la resta de bens.  <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Fiscalitat de l&#8217;heretament simple:<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Impost sobre successions i donacions:<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Les atribucions de present tributen per donacions en el moment de l\u2019atorgament.<\/li><li>La resta de bens de l\u2019her\u00e8ncia tributar\u00e0 per successions en el moment del fet causant i no s&#8217;acumular\u00e0 a les atribucions de present quan entre una i altra data hagu\u00e9s transcorregut m\u00e9s de tres anys.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>IRPF. Tributaci\u00f3 del guany patrimonial:<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Les atribucions de present tributen pel guany patrimonial en l\u2019exercici de l\u2019atorgament.<\/li><li>La resta de bens de l\u2019her\u00e8ncia (plusv\u00e0lua del mort) no tributa pel guany patrimonial.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Plusv\u00e0lua municipal (Impost sobre l&#8217;increment de valor dels terrenys urbans) <\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Les atribucions de present tributen en el moment de l\u2019atorgament, com a donaci\u00f3, segons les ordenances municipals.<\/li><li>La resta de bens de l\u2019her\u00e8ncia tributa en el moment del fet causant. Com a successi\u00f3, segons les ordenances municipals.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Impost sobre el patrimoni: <\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Les atribucions de present tributen en el patrimoni de l\u2019hereu des de l\u2019exercici de l\u2019atorgament.<\/li><li>La resta de bens de l\u2019her\u00e8ncia tributa en el patrimoni de l\u2019heretat fins el fet causant, a partir del qual passa a formar part del patrimoni de l\u2019hereu.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Fiscalitat de l&#8217;heretament cumulatiu<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Impost sobre successions i donacions:<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Les atribucions de present tributen per successions en el moment de l\u2019atorgament ja que emanen d\u2019un t\u00edtol successori (Son d\u2019aplicaci\u00f3 les reduccions vigents en aquell moment).<\/li><li>La resta de l\u2019her\u00e8ncia tributar\u00e0 per successions en el moment del fet causant i no s&#8217;acumular\u00e0 a les atribucions de present quan entre una i altra data hagu\u00e9s transcorregut m\u00e9s de quatre anys.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">IRPF. Tributaci\u00f3 del guany patrimonial<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>No s&#8217;ha de tributar per les atribucions de present ni per la resta de l\u2019her\u00e8ncia, ja que en els dos casos es tracta d\u2019una successi\u00f3 emparada en un t\u00edtol (el pacte successori).<\/li><li>No obstant, el beneficiari de les atribucions de present que transmet\u00e9s els bens adquirits, abans del transcurs de cinc anys des de l&#8217;escriptura d&#8217;heretament o de la mort del causant, si fos anterior, es subrogar\u00e0 en la posici\u00f3 del causant, respecte del valor i de la data d&#8217;adquisici\u00f3 d&#8217;aquells, quan aquest valor fos inferior al que resulti d&#8217;aplicar les normes de l&#8217;Impost sobre successions i donacions. <\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Plusv\u00e0lua municipal (Impost municipal sobre l&#8217;increment de valor dels terrenys urbans: <\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Les atribucions de present tributen en el moment de l\u2019atorgament, com a successi\u00f3, segons les ordenances municipals.<\/li><li>La resta de l\u2019her\u00e8ncia tributa en el moment del fet causant. Com a successi\u00f3, segons les ordenances municipals.<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Impost sobre el patrimoni:<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\"><li>Les atribucions de present tributen en el patrimoni de l\u2019hereu des de l\u2019exercici de l\u2019atorgament.<\/li><li>La resta de bens de l\u2019her\u00e8ncia tributa en el patrimoni de l\u2019heretat fins el fet causant, a partir del qual passa a formar part del patrimoni de l\u2019hereu.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_1598500768.jpg\"><img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_1598500768.jpg\" alt=\"\" class=\"wp-image-4395\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_1598500768.jpg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_1598500768-300x300.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_1598500768-150x150.jpg 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds. <\/em><\/strong><\/h3>\n\n\n\n<div class=\"wp-block-contact-form-7-contact-form-selector\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;heretament es una figura del dret catal\u00e0, escassament utilitzada, que permet el lliurament del patrimoni als hereus, encara en vida del causant, sense haver de tributar per donacions si es donen determinades circumst\u00e0ncies. <\/p>\n","protected":false},"author":1,"featured_media":5962,"comment_status":"open","ping_status":"open","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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