{"id":29713,"date":"2025-04-24T09:07:43","date_gmt":"2025-04-24T08:07:43","guid":{"rendered":"https:\/\/www.cinc.com\/?p=29713"},"modified":"2025-04-24T12:37:49","modified_gmt":"2025-04-24T11:37:49","slug":"les-claus-de-la-pujada-de-limpost-sobre-transmissions-patrimonials-i-actes-juridics-documentats","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/les-claus-de-la-pujada-de-limpost-sobre-transmissions-patrimonials-i-actes-juridics-documentats\/","title":{"rendered":"Les claus de la pujada de l\u2019Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats"},"content":{"rendered":"\n<p>El passat 26 de mar\u00e7, el Diari Oficial de la Generalitat de Catalunya va publicar una modificaci\u00f3 significativa de l\u2019Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats (ITP-AJD) que afectar\u00e0 especialment les operacions immobili\u00e0ries de m\u00e9s volum.<\/p>\n\n\n\n<p>Aquestes noves mesures, que suposen el major increment registrat fins ara, entraran en vigor el 27 de juny de 2025.<\/p>\n\n\n\n<p>A continuaci\u00f3, t\u2019expliquem les claus principals d\u2019aquest canvi:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">En qu\u00e8 consisteix la pujada de l\u2019ITP?<\/h3>\n\n\n\n<p>S\u2019aplicaran tipus impositius m\u00e9s elevats en funci\u00f3 del valor de l\u2019immoble transm\u00e8s:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fins a 600.000 \u20ac: es mant\u00e9 el tipus general del 10%.<\/li>\n\n\n\n<li>De 600.000 \u20ac a 900.000 \u20ac: puja a l\u201911%.<\/li>\n\n\n\n<li>De 900.000 \u20ac a 1.500.000 \u20ac: passa al 12%.<\/li>\n\n\n\n<li>Per sobre d\u20191.500.000 \u20ac: s\u2019aplica un 13%.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">I si soc gran tenidor o adquireixo un edifici sencer?<\/h3>\n\n\n\n<p>S\u2019introdueix un tipus penalitzador del 20% en aquests casos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si l\u2019adquirent \u00e9s considerat un gran tenidor.<\/li>\n\n\n\n<li>O si, encara que no ho sigui, adquireix un edifici sencer d\u2019habitatges, amb o sense divisi\u00f3 horitzontal.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Existeixen tipus redu\u00efts?<\/h3>\n\n\n\n<p>S\u00ed. Es mant\u00e9 un tipus redu\u00eft del 5% en aquests casos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Per a persones que adquireixen el seu habitatge habitual i tenen menys de 35 anys (abans era fins als 32).<\/li>\n\n\n\n<li>Per a v\u00edctimes de viol\u00e8ncia de g\u00e8nere, sempre que el llindar d\u2019ingressos no superi els 36.000 \u20ac (sumant la base imposable general i de l\u2019estalvi, un cop dedu\u00efts els m\u00ednims personal i familiar).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Qu\u00e8 passa amb les empreses immobili\u00e0ries?<\/h3>\n\n\n\n<p>S\u2019elimina la bonificaci\u00f3 del 70% en la transmissi\u00f3 d\u2019habitatges a empreses immobili\u00e0ries per a la seva revenda en un termini de tres anys. Aquesta mesura ja ha entrat en vigor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">I en els casos de ren\u00fancia a l\u2019exempci\u00f3 de l\u2019IVA?<\/h3>\n\n\n\n<p>En les compravendes en qu\u00e8 el venedor renuncia a l\u2019exempci\u00f3 de l\u2019IVA (pr\u00e0ctica habitual en operacions entre empreses), el tipus de l\u2019AJD passa del 2,5% al 3,5%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quan entra en vigor?<\/h3>\n\n\n\n<p>Totes les mesures, excepte l\u2019eliminaci\u00f3 de la bonificaci\u00f3 del 70% (que ja \u00e9s vigent), entraran en vigor el 27 de juny de 2025.<\/p>\n\n\n\n<p>Aix\u00f2 deixa un marge de planificaci\u00f3 fiscal de dos mesos, especialment rellevant per a aquells que es trobin en processos de compravenda.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qu\u00e8 recomanem des de CINC?<\/h3>\n\n\n\n<p>Davant d\u2019aquests canvis, \u00e9s clau anticipar-se. Tant si est\u00e0s en proc\u00e9s d\u2019adquirir una propietat, com si est\u00e0s gestionant una operaci\u00f3 de compravenda des de la teva empresa o valorant noves inversions, una bona planificaci\u00f3 pot suposar un estalvi fiscal important.<\/p>\n\n\n\n<p>Des del Departament Fiscal de CINC Assessoria podem ajudar-te a valorar les teves opcions i a prendre decisions amb seguretat.<\/p>\n\n\n\n<p>Tens dubtes? Contacta amb nosaltres i estudiarem el teu cas.<\/p>\n\n\n\n<div class=\"wp-block-uagb-buttons uagb-buttons__outer-wrap uagb-btn__default-btn uagb-btn-tablet__default-btn uagb-btn-mobile__default-btn uagb-block-b59f64fb\"><div class=\"uagb-buttons__wrap uagb-buttons-layout-wrap \">\n<div class=\"wp-block-uagb-buttons-child uagb-buttons__outer-wrap uagb-block-fec365ed wp-block-button\"><div class=\"uagb-button__wrapper\"><a class=\"uagb-buttons-repeater wp-block-button__link\" aria-label=\"\" href=\"https:\/\/www.cinc.com\/ca\/contacte\/\" rel=\"follow noopener\" target=\"_blank\" role=\"button\"><div class=\"uagb-button__link\">Contacta amb nosaltres<\/div><\/a><\/div><\/div>\n<\/div><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T&#8217;expliquem com afecta el major increment de l&#8217;Impost de Transmissions patrimonials i Actes Jur\u00eddics Documentats registrat fins ara. <\/p>\n","protected":false},"author":8,"featured_media":29710,"comment_status":"closed","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":[79],"class_list":["post-29713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","tag-fiscalitat"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/subida-itp.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/subida-itp.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/subida-itp-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/subida-itp-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/subida-itp-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/subida-itp-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/subida-itp-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/subida-itp.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/subida-itp.webp",300,169,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/subida-itp.webp",400,225,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/subida-itp.webp",600,338,false]},"uagb_author_info":{"display_name":"F\u00e0tima Duran","author_link":"https:\/\/www.cinc.com\/ca\/author\/fatima\/"},"uagb_comment_info":0,"uagb_excerpt":"T'expliquem com afecta el major increment de l'Impost de Transmissions patrimonials i Actes Jur\u00eddics Documentats registrat fins ara.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/29713","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\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=29713"}],"version-history":[{"count":3,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/29713\/revisions"}],"predecessor-version":[{"id":29725,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/29713\/revisions\/29725"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/29710"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=29713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=29713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=29713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}