{"id":7235,"date":"2023-03-23T20:46:49","date_gmt":"2023-03-23T19:46:49","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/a-catalunya-sha-modificat-limpost-sobre-les-successions-i-donacions-limpost-sobre-les-transmissions-patrimonials-i-els-actes-juridics-documentats-i-altres-impostos\/"},"modified":"2023-04-24T10:24:53","modified_gmt":"2023-04-24T08:24:53","slug":"a-catalunya-sha-modificat-limpost-sobre-les-successions-i-donacions-limpost-sobre-les-transmissions-patrimonials-i-els-actes-juridics-documentats-i-altres-impostos","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/a-catalunya-sha-modificat-limpost-sobre-les-successions-i-donacions-limpost-sobre-les-transmissions-patrimonials-i-els-actes-juridics-documentats-i-altres-impostos\/","title":{"rendered":"A Catalunya s&#8217;ha modificat l&#8217;Impost sobre les successions i donacions,  l&#8217;Impost sobre les transmissions patrimonials i els actes jur\u00eddics documentats, i altres impostos"},"content":{"rendered":"<h5>Publicada la Llei de mesures fiscals, financeres, administratives i del sector p\u00fablic de la Generalitat de Catalunya que modifica diferents impostos.<\/h5>\n<p>Aquestes modificacions han estat recollides en la<em><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/portaldogc.gencat.cat\/utilsEADOP\/PDF\/8877\/1963979.pdf\"> Llei 3\/2023<\/a> <\/strong><\/span><\/em>i publicades en el DOG\u00a0 del 17 de mar\u00e7 de 2023. Destaquem les seg\u00fcents modificacions:<\/p>\n<h3>Impost sobre les transmissions patrimonials i els actes jur\u00eddics documentats<\/h3>\n<h4>Tipus redu\u00eft de transmissions patrimonials per adquisici\u00f3 d&#8217;habitatge part de joves, discapacitats, fam\u00edlies nombroses i fam\u00edlies monoparentals.<\/h4>\n<ul>\n<li><strong>Ampliaci\u00f3 del l\u00edmit d&#8217;ingressos<\/strong>: S&#8217;amplia fins s 36.000 \u20ac (fins ara 30.000) el l\u00edmit de la base imposable a l&#8217;IRPF.<\/li>\n<li><strong>Fam\u00edlies nombroses i monoparentals<\/strong>: El l\u00edmit de 36.000 \u20ac s&#8217;amplia en 14.000 \u20ac m\u00e9s per cada fill i filla que excedeix-hi del nombre m\u00ednim de fills per ser fam\u00edlia nombrosa i per tenir la condici\u00f3 de fam\u00edlia monoparental de categoria especial.\n<ul>\n<li><strong>Adquisici\u00f3 de terreny per a la construcci\u00f3 de l&#8217;habitatge habitual<\/strong>: Quan es reuneixin tots els requisits, tamb\u00e9 s&#8217;aplicar\u00e0 el tipus redu\u00eft en l&#8217;adquisici\u00f3 de terreny per a la construcci\u00f3 de l&#8217;habitatge habitual. Les obres hauran de finalitzar en el termini de tres anys des de la data d&#8217;adquisici\u00f3 del terreny.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tipus redu\u00eft<\/strong>: En l&#8217;actualitat aquest tipus redu\u00eft es del 5%.<\/li>\n<\/ul>\n<h4>Bonificaci\u00f3 del 100% en l&#8217;Impost sobre els actes jur\u00eddics documentats per a la promoci\u00f3 i explotaci\u00f3 d&#8217;habitatges en r\u00e8gim de cessi\u00f3 d&#8217;\u00fas<\/h4>\n<ul>\n<li><strong>Beneficiaris<\/strong>: Cooperatives d&#8217;habitatges sense \u00e0nim de lucre i d&#8217;iniciativa social relacionades amb la promoci\u00f3 i explotaci\u00f3 d&#8217;habitatges en regim de cessi\u00f3 d&#8217;\u00fas.<\/li>\n<li><strong>Dest\u00ed<\/strong>: Els habitatges hauran de ser per \u00fas\u00a0 personal i habitual o s&#8217;hauran de destinar a resid\u00e8ncia de persones grans o amb discapacitat.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Impost sobre successions i donacions<\/h3>\n<h4>Adquisici\u00f3 del primer habitatge habitual d&#8217;un descendent. Reducci\u00f3 en la donaci\u00f3 d&#8217;un habitatge o de diners per adquirir-lo.<\/h4>\n<ul>\n<li><strong>Donaci\u00f3 de terreny<\/strong>: A m\u00e9s de la donaci\u00f3 d&#8217;un habitatge o de diners per adquirir-lo, ara s&#8217;inclou la donaci\u00f3 d&#8217;un terreny a favor d&#8217;un descendent, per construir el primer habitatge habitual, o la donaci\u00f3 de diners per adquirir un terreny amb la mateixa finalitat. Les obres hauran de finalitzar en el termini de tres anys des de la data de la donaci\u00f3.<\/li>\n<li><strong>Condicions de la reducci\u00f3 (sense canvis):<\/strong>\n<ul>\n<li>El donataris hauran de ser fills o descendents de fins a 36 anys i amb ingressos no superior 36.000 \u20ac any.<\/li>\n<li>La donaci\u00f3 s&#8217;haur\u00e0 d&#8217;atorgar en escriptura p\u00fablica.<\/li>\n<li>La reducci\u00f3 s&#8217;aplica sobre 60.000 \u20ac.<\/li>\n<li>S&#8217;aplica millor condicions en cas de donataris discapacitats.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4>Adquisici\u00f3 d&#8217;un negoci professional o una empresa o de participacions per un descendent:<\/h4>\n<ul>\n<li><strong>L\u00edmit m\u00e0xim de la reducci\u00f3<\/strong>: S&#8217;amplia fins a 200.000 euros (400.000 \u20ac si el donatari t\u00e9 un grau de discapacitat igual o superior al 33%).<\/li>\n<li><strong>Edat:<\/strong> Es suprimeix el l\u00edmit d&#8217;edat de 40 anys. Ara ja no hi ha l\u00edmit d&#8217;edat per part de donatari.<\/li>\n<\/ul>\n<h4>Finques r\u00fastiques de dedicaci\u00f3 forestal. Reducci\u00f3 per donaci\u00f3:<\/h4>\n<ul>\n<li><strong>Beneficiaris<\/strong>: C\u00f2njuge, descendents, ascendent o col\u00b7lateral fins el tercer grau del donant.<\/li>\n<li><strong>Reducci\u00f3: <\/strong>95% del valor de les finques r\u00fastiques donades.<\/li>\n<\/ul>\n<h4><strong>Finques r\u00fastiques de dedicaci\u00f3 forestal. Reducci\u00f3 per successions:<\/strong><\/h4>\n<p>La reducci\u00f3 s&#8217;aplica sobre el valor dels terrenys i de les construccions ubicades a la finca forestal i que siguin d&#8217;utilitat exclusiva.<\/p>\n<p>&nbsp;<\/p>\n<h3>Concepte d&#8217;habitatge habitual als efectes dels impostos sobre donacions i transmissions patrimonials<\/h3>\n<ul>\n<li>Inclou l&#8217;habitatge, un traster i fins a dues places d&#8217;aparcament, adquirits simult\u00e0niament en el mateix edifici o complex. Tamb\u00e9 inclou l&#8217;adquisici\u00f3 de terreny per la construcci\u00f3 de l&#8217;habitatge.<\/li>\n<li>Ha de ser habitada de forma efectiva i permanent pel contribuent en el termini de 12 mesos des de la data d&#8217;adquisici\u00f3 o de finalitzaci\u00f3 de les obres de construcci\u00f3 (en aquest cas les obres han de finalitzar en un termini de 3 anys des de l&#8217;adquisici\u00f3)<\/li>\n<li>El contribuent hi haur\u00e0 de residir durant un termini m\u00ednim de 3 anys, excepte que s&#8217;acrediti circumst\u00e0ncies que exigeixin un canvi d&#8217;habitatge (divorci, feina, etc.)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Impost sobre les emissions de di\u00f2xid de carboni dels vehicles de tracci\u00f3 mec\u00e0nica<\/h3>\n<ul>\n<li><strong>Vehicles cl\u00e0ssics<\/strong>: Qualsevol club o associaci\u00f3 automobilista adscrita a la Federaci\u00f3 catalana de vehicles hist\u00f2rics podr\u00e0 expedir el document que acrediti que es tracte d&#8217;un vehicle considerat cl\u00e0ssic, encara que el seu propietari ni hi estigui associat.<\/li>\n<li><strong>Propietaris de m\u00e9s d&#8217;un vehicle<\/strong>: S&#8217;elimina la regla d&#8217;acumulaci\u00f3 de quotes dels vehicles son\u00a0 de titularitat d&#8217;una mateixa persona.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Impost sobre els habitatges buits<\/h3>\n<ul>\n<li><strong>C\u00f2mput del per\u00edode de dos anys en que l&#8217;habitatge buit est\u00e0 subjecte a tributaci\u00f3:<\/strong>\n<ul>\n<li>\u00a0El c\u00f2mput del per\u00edode de dos anys a qu\u00e8 fa refer\u00e8ncia l&#8217;article 4 s&#8217;inicia a partir de la data en qu\u00e8<br \/>\nl&#8217;habitatge est\u00e0 a disposici\u00f3 del propietari per a \u00e9sser ocupat o per a cedir-ne l&#8217;\u00fas a un tercer, i no hi ha cap causa que en justifiqui la desocupaci\u00f3.<\/li>\n<li>En el cas dels habitatges de nova construcci\u00f3, s&#8217;ent\u00e9n que hi ha disponibilitat perqu\u00e8 l&#8217;habitatge sigui<br \/>\nocupat a partir de tres mesos a comptar de la data del certificat final d&#8217;obra.<\/li>\n<li>\u00c9s causa d&#8217;interrupci\u00f3 del c\u00f2mput dels dos anys l&#8217;ocupaci\u00f3 de l&#8217;habitatge durant un per\u00edode de, com a<br \/>\nm\u00ednim, sis mesos continuats.<\/li>\n<li>La transmissi\u00f3 d&#8217;un habitatge buit no comporta reiniciar el c\u00f2mput dels dos anys per al nou propietari. La<br \/>\ntransmissi\u00f3 d&#8217;un habitatge desocupat que encara no ha assolit el per\u00edode de dos anys esmentat no interromp el c\u00f2mput d&#8217;aquest per\u00edode per al nou titular.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Formula de c\u00e0lcul de la bonificaci\u00f3 prevista per destinar els habitatges a lloguer social: <\/strong>Es modifica la formula de c\u00e0lcul de la bonificaci\u00f3 prevista per a destinar els habitatges a lloguer social (apartat 1 de l&#8217;article 13 de la Llei 14\/2015)<\/li>\n<li><strong>Tarifa de l&#8217;impost<\/strong>: Es modifica el tipus de gravamen:\n<ul>\n<li>Base imposable fins a 5.000 m2: 13,30 \u20ac\/m2.<\/li>\n<li>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00bb\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 5.001 a 20.000 m2: 19,95 \u20ac\/m2.<\/li>\n<li>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00bb\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 20.001 a 40.000 m2: 26,60 \u20ac\/m2.<\/li>\n<li>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00bb\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Exc\u00e9s de 40.000 m2.: 39,90 \u20ac\/m2.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Altres impostos:<\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>IRPF<\/strong>: S&#8217;incrementa el % i la quantia m\u00e0xima de deducci\u00f3 en concepte d&#8217;inversi\u00f3 per un \u00e0ngel inversor o per l&#8217;adquisici\u00f3 d&#8217;accions o participacions socials d&#8217;entitats noves o creades fa poc.<\/li>\n<li><strong>Patrimoni<\/strong>: Les finques r\u00fastiques de dedicaci\u00f3 forestal es bonifiquen en un 95%<\/li>\n<li><strong>Impost sobre estades en establiments tur\u00edstics<\/strong>: S&#8217;ha modificat les tarifes aplicables a les estades en embarcacions de creuer.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2016\/04\/01-Resolucion-de-Escritorio.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-1467\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2016\/04\/01-Resolucion-de-Escritorio.jpg\" alt=\"\" width=\"1619\" height=\"1080\" \/><\/a><\/p>\n<h3><em><span style=\"color: #3366ff;\">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.<\/span><\/em><\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Publicada la Llei de mesures fiscals, financeres, administratives i del sector p\u00fablic de la Generalitat de Catalunya que modifica diferents impostos. Aquestes modificacions han estat recollides en la Llei 3\/2023 i publicades en el DOG\u00a0 del 17 de mar\u00e7 de 2023. Destaquem les seg\u00fcents modificacions: Impost sobre les transmissions patrimonials i els actes jur\u00eddics documentats [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":810,"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],"tags":[2495,2496,583],"class_list":["post-7235","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","tag-llei-mesures-fiscals","tag-mesures-catalunya-2023","tag-mesures-fiscals-catalunya"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A Catalunya s&#039;ha modificat l&#039;Impost sobre les successions i donacions, l&#039;Impost sobre les transmissions patrimonials i els actes jur\u00eddics documentats, i altres impostos | 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\/a-catalunya-sha-modificat-limpost-sobre-les-successions-i-donacions-limpost-sobre-les-transmissions-patrimonials-i-els-actes-juridics-documentats-i-altres-impostos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A Catalunya s&#039;ha modificat l&#039;Impost sobre les successions i donacions, l&#039;Impost sobre les transmissions patrimonials i els actes jur\u00eddics documentats, i altres impostos | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Publicada la Llei de mesures fiscals, financeres, administratives i del sector p\u00fablic de la Generalitat de Catalunya que modifica diferents impostos. 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