{"id":15037,"date":"2026-07-16T17:13:06","date_gmt":"2026-07-16T15:13:06","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=15037"},"modified":"2026-07-16T17:13:06","modified_gmt":"2026-07-16T15:13:06","slug":"llei-de-mesures-fiscals-2026-modificacions-en-els-impostos-sobre-successions-i-donacions-i-sobre-transmissions-patrimonials-i-actes-juridics-documentats","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/llei-de-mesures-fiscals-2026-modificacions-en-els-impostos-sobre-successions-i-donacions-i-sobre-transmissions-patrimonials-i-actes-juridics-documentats\/","title":{"rendered":"Llei de mesures fiscals 2026: modificacions en els impostos sobre successions i donacions i sobre transmissions patrimonials i actes jur\u00eddics documentats"},"content":{"rendered":"
S’han aprovat i publicat les Lleis de la Generalitat de Catalunya, 10\/2026<\/a>,<\/em> de pressupostos per el 2026, i 11\/2026<\/a><\/em>, d’acompanyament dels pressupostos, que incorporen canvis en els impostos sobre successions i donacions i sobre transmissions patrimonials i actes jur\u00eddics documentats.<\/h5>\n

Destaquem els seg\u00fcents canvis:<\/p>\n

I. Impost sobre Successions i donacions<\/h3>\n

Finques forestals<\/h4>\n
    \n
  • S’ajusta la base sobre la que s\u2019apliquen reduccions o bonificacions, incloent:\n
      \n
    • el valor del terreny;<\/li>\n
    • i, si escau, el valor de construccions situades a la finca forestal quan siguin d\u2019utilitat exclusiva d\u2019aquesta.<\/li>\n<\/ul>\n<\/li>\n
    • Quan la superf\u00edcie forestal ordenada supera el 50%<\/strong> de la finca, el benefici pot aplicar-se tamb\u00e9 al valor de construccions amb usos residencials, per\u00f2 amb exclusi\u00f3 dels usos tur\u00edstics<\/strong>.<\/li>\n<\/ul>\n

      II. Impost sobre les transmissions patrimonials oneroses<\/h3>\n

      Definici\u00f3 de gran tenidor<\/h4>\n

      Es modifica la definici\u00f3 de gran tenidor<\/strong> en l\u2019\u00e0mbit de l\u2019impost sobre transmissions patrimonials.<\/p>\n

      Es considera gran tenidor la persona f\u00edsica o jur\u00eddica que sigui titular de:<\/p>\n

        \n
      • m\u00e9s de 10 immobles urbans d\u2019\u00fas residencial,\u00a0<\/strong>o m\u00e9s de 1.500 m\u00b2 constru\u00efts d\u2019\u00fas residencial<\/strong> situats a Catalunya;<\/li>\n
      • o 5 o m\u00e9s immobles urbans d\u2019\u00fas residencial<\/strong> situats en municipis declarats de mercat residencial tensionat,\u00a0amb independ\u00e8ncia que els municipis pertanyin a zones de mercat residencial tensionat diferents<\/li>\n<\/ul>\n

        Transmissi\u00f3 d\u2019edificis sencers d\u2019habitatges<\/h4>\n
          \n
        • S\u2019estableix un tipus del 20%<\/strong> per a determinades transmissions d\u2019un edifici sencer d\u2019habitatges\u00a0<\/strong>a favor d’una persona fisica o jur\u00eddica.<\/li>\n
        • Si la transmissi\u00f3 de l\u2019edifici es fa de manera progressiva, les autoliquidacions parcials tenen car\u00e0cter provisional i s\u2019ha de regularitzar quan es transmeti l\u2019\u00faltim habitatge.<\/span><\/li>\n
        • La norma preveu exclusions, entre elles determinades transmissions a persones f\u00edsiques quan l\u2019edifici tingui un m\u00e0xim de quatre habitatges i aquests hagin de constituir habitatge habitual de l\u2019adquirent i familiars fins al segon grau.<\/span><\/li>\n<\/ul>\n

          III. Impost sobre els actes jur\u00eddics documentats<\/h3>\n

          Cooperatives d\u2019habitatge en cessi\u00f3 d\u2019\u00fas<\/h4>\n

          S\u2019estableix una bonificaci\u00f3 del 100%<\/strong> en AJD per escriptures p\u00fabliques relatives a actes i contractes en qu\u00e8 intervinguin cooperatives d\u2019habitatge:<\/p>\n

            \n
          • sense \u00e0nim de lucre;<\/li>\n
          • d\u2019iniciativa social;<\/li>\n
          • vinculades a la promoci\u00f3 i explotaci\u00f3 d\u2019habitatges en r\u00e8gim de cessi\u00f3 d\u2019\u00fas.<\/li>\n<\/ul>\n

            Aquesta bonificaci\u00f3 afecta actes i contractes relacionatsrelacionats amb la promoci\u00f3 i explotaci\u00f3 d’habitatges en r\u00e8gim de cessi\u00f3 d’\u00fas, b\u00e9 per a \u00fas habitual i permanent o b\u00e9 destinats a resid\u00e8ncies per a persones grans o amb discapacitat.<\/p>\n

            Societats de garantia rec\u00edproca<\/h4>\n

            Es fixa un tipus del 0,1%<\/strong> per documents que formalitzin la constituci\u00f3 o modificaci\u00f3 de drets reals a favor d\u2019una societat de garantia rec\u00edproca<\/strong>.<\/p>\n

            Finques forestals<\/h4>\n
              \n
            • S\u2019incorpora una bonificaci\u00f3 del 90%<\/strong> en AJD per escriptures de divisi\u00f3, segregaci\u00f3, agregaci\u00f3 i agrupaci\u00f3 de finques de dedicaci\u00f3 forestal amb instrument d\u2019ordenaci\u00f3 forestal aprovat per la Generalitat.<\/li>\n
            • Aquesta bonificaci\u00f3 s\u2019aplica als fets imposables meritats fins al <\/span>31 de desembre de 2030<\/strong>.<\/span><\/li>\n<\/ul>\n

              Obra nova d\u2019antigues construccions en finques forestals<\/h4>\n
                \n
              • Tamb\u00e9 s\u2019estableix una bonificaci\u00f3 del 100%<\/strong> en AJD per escriptures que documentin declaracions d\u2019obra nova d\u2019antigues construccions situades en finques forestals amb instrument d\u2019ordenaci\u00f3 aprovat.<\/li>\n
              • Es considera antiga construcci\u00f3 la que es pugui acreditar que existia abans de l\u2019<\/span>1 de gener de 2000<\/strong>.<\/span><\/li>\n
              • Aquesta bonificaci\u00f3 tamb\u00e9 s\u2019aplica fins al <\/span>31 de desembre de 2030<\/strong><\/li>\n<\/ul>\n

                \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

                S’han aprovat i publicat les Lleis de la Generalitat de Catalunya, 10\/2026, de pressupostos per el 2026, i 11\/2026, d’acompanyament dels pressupostos, que incorporen canvis en els impostos sobre successions i donacions i sobre transmissions patrimonials i actes jur\u00eddics documentats. Destaquem els seg\u00fcents canvis: I. Impost sobre Successions i donacions Finques forestals S’ajusta la base […]<\/p>\n","protected":false},"author":20,"featured_media":15041,"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":""}},"footnotes":""},"categories":[21,16],"tags":[3464,1871,3463],"class_list":["post-15037","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-itp-successions-actes","tag-mesures-fiscals-pressupostos","tag-pressupostos-generalitat-2026"],"acf":[],"yoast_head":"\nLlei de mesures fiscals 2026: modificacions en els impostos sobre successions i donacions i 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\/llei-de-mesures-fiscals-2026-modificacions-en-els-impostos-sobre-successions-i-donacions-i-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=\"Llei de mesures fiscals 2026: modificacions en els impostos sobre successions i donacions i sobre transmissions patrimonials i actes jur\u00eddics documentats | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"S’han aprovat i publicat les Lleis de la Generalitat de Catalunya, 10\/2026, de pressupostos per el 2026, i 11\/2026, d’acompanyament dels pressupostos, que incorporen canvis en els impostos sobre successions i donacions i sobre transmissions patrimonials i actes jur\u00eddics documentats. 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