{"id":2840,"date":"2020-05-12T00:00:00","date_gmt":"2020-05-12T00:00:00","guid":{"rendered":"https:\/\/www.cinc.com\/modificacio-de-limpost-sobre-transmissions-patrimonials-i-actes-juridics-documentats\/"},"modified":"2020-05-12T00:00:00","modified_gmt":"2020-05-12T00:00:00","slug":"modificacio-de-limpost-sobre-transmissions-patrimonials-i-actes-juridics-documentats","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/modificacio-de-limpost-sobre-transmissions-patrimonials-i-actes-juridics-documentats\/","title":{"rendered":"Modificaci\u00f3 de l&#8217;Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats"},"content":{"rendered":"<div style=\"text-align: justify;\">\n<div>\n\t\tEl 29 d&#39;abril de 2020 la Generalitat de Catalunya va aprovar una s&egrave;rie de mesures fiscals, entre les quals destaquem la modificaci&oacute; parcial de l&#39;Impost sobre Transmissions Patrimonials i Actes Jur&iacute;dics vigent a Catalunya.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tEs detallen a continuaci&oacute; les mesures m&eacute;s rellevants introdu&iuml;des en l&#39;Impost:<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t<strong>1.- Tipus redu&iuml;t en l&#39;adquisici&oacute; d&#39;habitatge habitual per fam&iacute;lia monoparental<\/strong><\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tL&#39;adquisici&oacute; d&#39;un immoble que hagi de constituir habitatge habitual d&#39;una fam&iacute;lia monoparental tributar&agrave; al tipus impositiu redu&iuml;t del 5% (en comptes del 10%) de l&#39;impost sobre transmissions patrimonials, sempre que es compleixin simult&agrave;niament els requisits seg&uuml;ents:<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\ta) La persona o persones obligades al pagament del tribut sigui membre de la fam&iacute;lia monoparental.<\/div>\n<div>\n\t\tb) La suma de les bases imposables (dedu&iuml;t el m&iacute;nim personal i familiar) de tots els membres de la fam&iacute;lia monoparental en l&#39;&uacute;ltima declaraci&oacute; de l&#39;IRPF no excedeixi de 30.000 &euro;. Aquest import s&#39;incrementa en 12.000 &euro; per cada fill que excedeixi del nombre de fills que la legislaci&oacute; vigent exigeixi per a la consideraci&oacute; de fam&iacute;lia monoparental de categoria especial.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t<strong>2.- Es redueix a tres anys la bonificaci&oacute; per a empreses immobili&agrave;ries<\/strong><\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tEn l&#39;adquisici&oacute; d&#39;habitatges per part d&#39;empreses immobili&agrave;ries, es redueix el termini de cinc a tres anys per a la revenda a particulars d&#39;immobles destinats a habitatges, amb la finalitat de poder aplicar la bonificaci&oacute; del 70% de la quota tribut&agrave;ria de l&#39;impost sobre transmissions Patrimonials.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tEl termini es mant&eacute; en cinc anys si l&#39;adquisici&oacute; s&#39;ha efectuat amb anterioritat a l&#39;1 de maig de 2020.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t<strong>3.- Bonificaci&oacute; al 100% d&#39;arres penitencials<\/strong><\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tAmb efectes des de l&#39;1 de maig de 2020, s&#39;estableix una bonificaci&oacute; del 100% de la quota tribut&agrave;ria de l&#39;Impost sobre Actes Jur&iacute;dics Documentats dels instruments p&uacute;blics notarials que formalitzin dip&ograve;sits d&#39;arres penitencials, aix&iacute; com els documents notarials atorgats per a la seva cancel&middot;laci&oacute;.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t<strong>4.- Bonificaci&oacute; del 60% en parcel&middot;laci&oacute; de pol&iacute;gons industrials<\/strong><\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tEntre l&#39;1 de maig de 2020 i al 31 de desembre de 2023, s&#39;estableix una bonificaci&oacute; del 60% de la quota tribut&agrave;ria de l&#39;Impost sobre Actes Jur&iacute;dics Documentats de les escriptures p&uacute;bliques de constituci&oacute; de r&egrave;gim de propietat horitzontal de parcel&middot;les ubicades en pol&iacute;gons industrials i log&iacute;stics.<\/div>\n<\/div>\n<p>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\">\n\tEl 29 d&#39;abril de 2020 la Generalitat de Catalunya va aprovar una s&egrave;rie de mesures fiscals, entre les quals destaquem la modificaci&oacute; parcial de l&#39;Impost sobre Transmissions Patrimonials i Actes Jur&iacute;dics vigent a Catalunya.<\/p>\n","protected":false},"author":2,"featured_media":2841,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-2840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/860.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/860.jpg",1113,361,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/860.jpg",150,49,false],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/860.jpg",300,97,false],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/860.jpg",768,249,false],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/860.jpg",960,311,false],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/860.jpg",1113,361,false],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/860.jpg",1113,361,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/860.jpg",300,97,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/860.jpg",400,130,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/860.jpg",600,195,false]},"uagb_author_info":{"display_name":"Utrans","author_link":"https:\/\/www.cinc.com\/ca\/author\/utrans\/"},"uagb_comment_info":0,"uagb_excerpt":"El 29 d&#39;abril de 2020 la Generalitat de Catalunya va aprovar una s&egrave;rie de mesures fiscals, entre les quals destaquem la modificaci&oacute; parcial de l&#39;Impost sobre Transmissions Patrimonials i Actes Jur&iacute;dics vigent a Catalunya.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/2840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=2840"}],"version-history":[{"count":0,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/2840\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/2841"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=2840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=2840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=2840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}