{"id":7638,"date":"2018-11-13T11:50:38","date_gmt":"2018-11-13T09:50:38","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/qui-ha-de-pagar-limpost-de-les-hipoteques\/"},"modified":"2018-11-13T11:50:38","modified_gmt":"2018-11-13T09:50:38","slug":"qui-ha-de-pagar-limpost-de-les-hipoteques","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/","title":{"rendered":"Qui ha de pagar l&#8217;impost de les hipoteques?"},"content":{"rendered":"<p>En una decisi\u00f3 sense precedents, el ple de la Sala Contenciosa Administrativa\u00a0 ha donat un gir inesperat i ha canviat la posici\u00f3 del Tribunal Suprem decidint, per una majoria molt ajustada, que es el consumidor i no els bancs qui ha de suportar l\u2019Impost d\u2019Actes Jur\u00eddics Documentats en la constituci\u00f3 de les hipoteques.<\/p>\n<p>Aquesta decisi\u00f3\u00a0 contradiu i revoca les tres sent\u00e8ncies fermes del passat mes d\u2019octubre dictades per la Sala Tercera en les quals s\u2019establia que eren les entitats financeres i no el client qui havia de pagar l\u2019impost en q\u00fcesti\u00f3.<\/p>\n<p>El govern socialista ha reaccionat i acaba de publicar en el BOE del passat dia 9 de novembre, el <a href=\"https:\/\/www.boe.es\/boe\/dias\/2018\/11\/09\/pdfs\/BOE-A-2018-15344.pdf\"><span style=\"color: #ff0000;\"><em>Reial Decret Llei 17\/2018<\/em><\/span><\/a> que modifica l\u2019article 29 del Text ref\u00f3s de la Llei de l\u2019ITPAJD (RDL 1\/1993)\u00a0 i estableix que <span style=\"color: #ff0000;\">&#8220;<strong>Quan es tracti d\u2019escriptures de pr\u00e9stec amb garantia hipotecaria es considerar\u00e0 subjecte passiu al prestador<\/strong>\u201d.\u00a0<\/span><\/p>\n<p>Aix\u00ed mateix, al mateix Real Decret Llei, declara exempte de tributar les escriptures de pr\u00e9stec amb garantia hipotec\u00e0ria en les que el prestatari sigui una de les persones o entitats relacionades a la lletra A de l\u2019article 25 de l\u2019esmentada Llei, \u00e9s a dir, entre d\u2019altres l\u2019Estat i Administracions P\u00fabliques, Seguretat social, les entitats sense fins lucratius de l\u2019article 2 de la Llei 49\/2002, les caixes d\u2019estalvi i fundacions banc\u00e0ries per les adquisicions directament destinades a la seva obra social, l\u2019esgl\u00e9sia cat\u00f2lica i les esgl\u00e9sies amb acords de cooperaci\u00f3, partits pol\u00edtics amb representaci\u00f3 parlament\u00e0ria, Creu Roja Espanyola i l\u2019Once.<\/p>\n<p>Tamb\u00e9 s&#8217;ha anunciat que el govern crear\u00e0 una autoritat de protecci\u00f3 de clients que assumir\u00e0 funcions del Banc d&#8217;Espanya i de la Comissi\u00f3 Nacional del Mercat de Valors per tractar d&#8217;evitar que els bancs acabin repercutint l&#8217;impost sobre els seus clients a base d&#8217;augmentar les comissions.<\/p>\n<p>Aquesta disposici\u00f3 <span style=\"color: #ff0000;\">ha entrat en vigor el dia 10 de novembre<\/span>.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Resumim tot seguit quina es ara la situaci\u00f3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #ff0000;\">Hipoteques signades fins el dia 9 de novembre, incl\u00f2s<\/span>. L&#8217;impost l&#8217;haur\u00e0 de pagar <span style=\"color: #ff0000;\">el prestatari, es a dir, el client<\/span>.\n<ul>\n<li>No obstant, hem de recordar\u00a0 que la cl\u00e0usula d\u2019imposici\u00f3 de despeses incorporada a les escriptures d\u2019hipoteca continua sent nul\u00b7la, tal com ha declarat el Tribunal Suprem en sent\u00e8ncies que no han estat modificades i, per tant, el consumidor podr\u00e0 reclamar les despeses de notaria, registre, gestoria i taxaci\u00f3 que li varen obligar a pagar quan va signar l&#8217;escriptura, m\u00e9s els interessos legals corresponents.<\/li>\n<li><span id=\"result_box\" class=\"\" lang=\"ca\"><span class=\"\">Els<\/span> <span class=\"\">clients<\/span> tamb\u00e9 poden acudir als <span class=\"\">jutjats<\/span> d&#8217;instrucci\u00f3 sota l&#8217;argument que el banc <span class=\"\">els va imposar<\/span> <span class=\"\">el pagament de la<\/span> taxa <span class=\"\">dins<\/span> d&#8217;una cl\u00e0usula abusiva en la qual es va determinar que <span class=\"\">el prestatari<\/span> <span class=\"\">havia de<\/span> fer-se c\u00e0rrec de totes les despeses de la hipoteca. Tot i que <span class=\"\">el Tribunal Suprem ha<\/span> <span class=\"\">canviat<\/span> la jurisprud\u00e8ncia, seguir-la no \u00e9s una obligaci\u00f3 dels jutges que poden determinar que la cl\u00e0usula \u00e9s abusiva i exigir la devoluci\u00f3 <span class=\"\">dels diners.<br \/>\n<\/span><\/span><\/li>\n<li>Recomanem mantenir la vigil\u00e0ncia per que es probable que les organitzacions de consumidors acudeixin a la just\u00edcia europea i aquesta determini finalment que s&#8217;ha de retornar als consumidors l&#8217;impost pagat.&nbsp;\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #ff0000;\">Hipoteques que es signi a partir del dia 10 de novembre, incl\u00f2s:<\/span> L&#8217;impost l&#8217;haur\u00e0 de pagar <span style=\"color: #ff0000;\">el prestador, es a dir, el banc<\/span>.\n<ul>\n<li>En el cas que el banc hagu\u00e9s retingut al seu client la quantitat necess\u00e0ria per fer front a l&#8217;impost, l&#8217;haur\u00e0 de retornar al seu client.<\/li>\n<li>En el cas que el banc intenti augmentar les comissions o el tipus d&#8217;inter\u00e8s negociats per fer front a l&#8217;impost, el client ho podr\u00e0 denunciar a l&#8217;autoritat de protecci\u00f3 que es crear\u00e0.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_262830776.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-2858\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_262830776.jpg\" alt=\"\" width=\"600\" height=\"600\" \/><\/a><\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors fiscals i advocats. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat<\/strong><\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En una decisi\u00f3 sense precedents, el ple de la Sala Contenciosa Administrativa\u00a0 ha donat un gir inesperat i ha canviat la posici\u00f3 del Tribunal Suprem decidint, per una majoria molt ajustada, que es el consumidor i no els bancs qui ha de suportar l\u2019Impost d\u2019Actes Jur\u00eddics Documentats en la constituci\u00f3 de les hipoteques. Aquesta decisi\u00f3\u00a0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3331,"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 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":[21,41,16],"tags":[1093,1094,1095],"class_list":["post-7638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-actes-juridics-documentats","tag-hipoteques-tribunal-suprem","tag-pagar-impostos-hipoteques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qui ha de pagar l&#039;impost de les hipoteques? | 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\/qui-ha-de-pagar-limpost-de-les-hipoteques\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qui ha de pagar l&#039;impost de les hipoteques? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"En una decisi\u00f3 sense precedents, el ple de la Sala Contenciosa Administrativa\u00a0 ha donat un gir inesperat i ha canviat la posici\u00f3 del Tribunal Suprem decidint, per una majoria molt ajustada, que es el consumidor i no els bancs qui ha de suportar l\u2019Impost d\u2019Actes Jur\u00eddics Documentats en la constituci\u00f3 de les hipoteques. Aquesta decisi\u00f3\u00a0 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2018-11-13T09:50:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_262830776.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"neorg_US\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:site\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"neorg_US\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/\"},\"author\":{\"name\":\"neorg_US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\"},\"headline\":\"Qui ha de pagar l&#8217;impost de les hipoteques?\",\"datePublished\":\"2018-11-13T09:50:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/\"},\"wordCount\":675,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2018\\\/08\\\/shutterstock_262830776.jpg\",\"keywords\":[\"actes jur\u00eddics documentats\",\"hipoteques Tribunal Suprem\",\"pagar impostos hipoteques\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Destacats\",\"Fiscal i comptable\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/\",\"name\":\"Qui ha de pagar l'impost de les hipoteques? | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2018\\\/08\\\/shutterstock_262830776.jpg\",\"datePublished\":\"2018-11-13T09:50:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2018\\\/08\\\/shutterstock_262830776.jpg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2018\\\/08\\\/shutterstock_262830776.jpg\",\"width\":600,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/qui-ha-de-pagar-limpost-de-les-hipoteques\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Qui ha de pagar l&#8217;impost de les hipoteques?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"width\":200,\"height\":200,\"caption\":\"RM Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/rmassessors\",\"https:\\\/\\\/x.com\\\/RMAssessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/rm-assessors\\\/\",\"https:\\\/\\\/www.instagram.com\\\/rm_assessors\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\",\"name\":\"neorg_US\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"caption\":\"neorg_US\"},\"sameAs\":[\"https:\\\/\\\/www.rm-assessors.cat\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Qui ha de pagar l'impost de les hipoteques? | RM Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/","og_locale":"en_US","og_type":"article","og_title":"Qui ha de pagar l'impost de les hipoteques? | RM Assessors","og_description":"En una decisi\u00f3 sense precedents, el ple de la Sala Contenciosa Administrativa\u00a0 ha donat un gir inesperat i ha canviat la posici\u00f3 del Tribunal Suprem decidint, per una majoria molt ajustada, que es el consumidor i no els bancs qui ha de suportar l\u2019Impost d\u2019Actes Jur\u00eddics Documentats en la constituci\u00f3 de les hipoteques. Aquesta decisi\u00f3\u00a0 [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2018-11-13T09:50:38+00:00","og_image":[{"width":600,"height":600,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_262830776.jpg","type":"image\/jpeg"}],"author":"neorg_US","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Written by":"neorg_US","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/"},"author":{"name":"neorg_US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944"},"headline":"Qui ha de pagar l&#8217;impost de les hipoteques?","datePublished":"2018-11-13T09:50:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/"},"wordCount":675,"commentCount":0,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_262830776.jpg","keywords":["actes jur\u00eddics documentats","hipoteques Tribunal Suprem","pagar impostos hipoteques"],"articleSection":["Butllet\u00ed mensual","Destacats","Fiscal i comptable"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/","url":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/","name":"Qui ha de pagar l'impost de les hipoteques? | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_262830776.jpg","datePublished":"2018-11-13T09:50:38+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_262830776.jpg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2018\/08\/shutterstock_262830776.jpg","width":600,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/en\/qui-ha-de-pagar-limpost-de-les-hipoteques\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/en\/"},{"@type":"ListItem","position":2,"name":"Qui ha de pagar l&#8217;impost de les hipoteques?"}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/en\/#website","url":"https:\/\/www.rm-assessors.cat\/en\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/en\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","width":200,"height":200,"caption":"RM Assessors"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/rmassessors","https:\/\/x.com\/RMAssessors","https:\/\/www.linkedin.com\/company\/rm-assessors\/","https:\/\/www.instagram.com\/rm_assessors\/"]},{"@type":"Person","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944","name":"neorg_US","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","caption":"neorg_US"},"sameAs":["https:\/\/www.rm-assessors.cat"]}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/7638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/comments?post=7638"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/7638\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/3331"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=7638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=7638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=7638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}