{"id":14246,"date":"2025-10-21T18:52:23","date_gmt":"2025-10-21T16:52:23","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14246"},"modified":"2025-10-21T18:52:23","modified_gmt":"2025-10-21T16:52:23","slug":"noves-tarifes-reduides-i-bonificacions-en-limpost-sobre-transmissions-patrimonials-i-actes-juridics-documentats","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/noves-tarifes-reduides-i-bonificacions-en-limpost-sobre-transmissions-patrimonials-i-actes-juridics-documentats\/","title":{"rendered":"Noves\u00a0tarifes redu\u00efdes i bonificacions en l\u2019impost sobre transmissions patrimonials i actes jur\u00eddics documentats"},"content":{"rendered":"

El passat dia 31 de juliol es va publicar en el Diari Oficial de la Generalitat (DOG) la Llei 8\/2025<\/a><\/em><\/span>, de l’Estatut de municipis rurals, que contempla bonificacions fiscals pels residents en aquells municipis.<\/p>\n

\n

Quines poblacions es considera que son municipis rurals ?<\/h3>\n
\n

1.- Han d’estar situades en una comarca rural o lim\u00edtrofa:<\/h4>\n

a)\u00a0Comarca rural<\/i>: la comarca en qu\u00e8 un m\u00ednim del 15% de la seva poblaci\u00f3 viu en municipis amb una densitat de poblaci\u00f3 inferior a 150 habitants per quil\u00f2metre quadrat. Si una comarca rural t\u00e9 una densitat de poblaci\u00f3 de fins a 90 habitants per quil\u00f2metre quadrat, s’ent\u00e9n que t\u00e9 un elevat grau de ruralitat.<\/p>\n

b) Comarca lim\u00edtrofa: comarca que limita amb una comarca rural amb un elevat grau de ruralitat.<\/p>\n

2,. Han de tenir la consideraci\u00f3 de municipi rural:<\/h4>\n

c)\u00a0Municipi rural<\/i>: municipi la poblaci\u00f3 del qual \u00e9s inferior o igual a 2.000 habitants i que pertany a una comarca rural. Tamb\u00e9 tenen aquesta consideraci\u00f3 els municipis de menys de 2.000 habitants que pertanyen a una comarca lim\u00edtrofa i que compleixen una d’aquestes dues condicions: tenen una densitat de poblaci\u00f3 menor o igual a 90 habitants per quil\u00f2metre quadrat o una taxa de creixement de la poblaci\u00f3 negativa en els darrers deu anys.<\/p>\n<\/div>\n

\n

d)\u00a0Municipi rural d’atenci\u00f3 especial<\/i>: municipi rural amb una poblaci\u00f3 inferior o igual a 500 habitants. Tamb\u00e9 tenen la condici\u00f3 de municipi rural d’atenci\u00f3 especial els municipis rurals amb una poblaci\u00f3 superior als 500 habitants i inferior als 2.000 que compleixen com a m\u00ednim una de les condicions seg\u00fcents: tenen una densitat de poblaci\u00f3 inferior a 12,5 habitants per quil\u00f2metre quadrat, o una taxa de creixement de poblaci\u00f3 menor al 10% en els darrers deu anys, o un \u00edndex d’envelliment superior al doble de la mitjana de Catalunya.<\/p>\n

Quins son els beneficis fiscals pels residents en aquelles poblacions ?<\/h3>\n<\/div>\n

Impost sobre les transmissions patrimonials:<\/h4>\n
    \n
  • Transmissi\u00f3 d\u2019un immoble <\/strong>que hagi de constituir l\u2019habitatge habitual del contribuent o que s’hagi de rehabilitar amb aquesta finalitat: S’aplica un tipus redu\u00eft del 4% (3% si es tracta d’un municipi rural d’especial atenci\u00f3)<\/li>\n<\/ul>\n

    Impost sobre els actes jur\u00eddics documentats:<\/h4>\n
      \n
    • Bonificaci\u00f3 del 75 % en expedients de domini, actes de notorietat i actes complementaris<\/strong>\u00a0de documents p\u00fablics.<\/strong><\/li>\n<\/ul>\n

      Quina es la data d’entrada en vigor ?<\/h3>\n

      Aquestes mesures s\u00f3n aplicables\u00a0als fets meritats a partir del 20 d\u2019agost del 2025.<\/p>\n

      \"\"<\/p>\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.<\/em><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"

      El passat dia 31 de juliol es va publicar en el Diari Oficial de la Generalitat (DOG) la Llei 8\/2025, de l’Estatut de municipis rurals, que contempla bonificacions fiscals pels residents en aquells municipis. Quines poblacions es considera que son municipis rurals ? 1.- Han d’estar situades en una comarca rural o lim\u00edtrofa: a)\u00a0Comarca rural: […]<\/p>\n","protected":false},"author":3,"featured_media":7353,"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":[3204,3203,3205],"class_list":["post-14246","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-descomptes-municipis-rurals","tag-estatut-municipis-rurals","tag-transmissions-patrimonials-rurals"],"acf":[],"yoast_head":"\nNoves\u00a0tarifes redu\u00efdes i bonificacions en l\u2019impost sobre transmissions patrimonials i actes jur\u00eddics documentats | 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\/es\/noves-tarifes-reduides-i-bonificacions-en-limpost-sobre-transmissions-patrimonials-i-actes-juridics-documentats\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Noves\u00a0tarifes redu\u00efdes i bonificacions en l\u2019impost sobre transmissions patrimonials i actes jur\u00eddics documentats | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El passat dia 31 de juliol es va publicar en el Diari Oficial de la Generalitat (DOG) la Llei 8\/2025, de l’Estatut de municipis rurals, que contempla bonificacions fiscals pels residents en aquells municipis. 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