{"id":3359,"date":"2021-05-07T16:20:39","date_gmt":"2021-05-07T16:20:39","guid":{"rendered":"https:\/\/despatxmoragues.com\/?p=3359"},"modified":"2023-06-16T15:46:25","modified_gmt":"2023-06-16T15:46:25","slug":"canvis-impost-successions-donacions","status":"publish","type":"post","link":"https:\/\/despatxmoragues.com\/ca\/canvis-impost-successions-donacions\/","title":{"rendered":"Canvis en l’impost de successions i donacions"},"content":{"rendered":"

La nova llei de mesures fiscals ha introduit importants canvis a la totalitat dels impotos de la Generalitat de Catalunya, i sobretot, en l’impost de successions i donacions.<\/h4>\n

La modificaci\u00f3 de l’impost de successions i donacions ha suposat l’aplicaci\u00f3 de l’\u00edndex multiplicador sobre la quantitat a pagar per aquest impost, que augmentar\u00e0 a mesura que augmenti la quantitat del patrimoni de la persona que rebi l’her\u00e8ncia, de tal manera, que com m\u00e9s elevat sigui el patrimoni del receptor, m\u00e9s elevat ser\u00e0 l’\u00edndex a aplicar.<\/p>\n

A m\u00e9s a m\u00e9s, la disminuci\u00f3 del porcentatge a la bonificaci\u00f3 de la quota de l’impost, es determinar\u00e0 en funci\u00f3 del valor dels b\u00e8ns rebuts per her\u00e8ncia, quan el receptor sigui un descendent major de 21 anys o un ascendent.<\/p>\n

Tenint en compte totes les despeses derivades d’aquestes modificacions en l’impost de successions i donacions, es recomanable ordenar la successi\u00f3 mitjan\u00e7ant testament i si existeixen patrimonis elevats, \u00e9s convenient valorar la possibilitat de realitzar alguna donaci\u00f3 en vida.<\/p>\n

Per a m\u00e9s informaci\u00f3 sobre aquestes noves modificions, accedeixi al seg\u00fcent enlla\u00e7: canvis impost successions i donacions.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

La nova llei de mesures fiscals ha introduit importants canvis a la totalitat dels impotos de la Generalitat de Catalunya, i sobretot, en l’impost de successions i donacions. La modificaci\u00f3 de l’impost de successions i donacions ha suposat l’aplicaci\u00f3 de l’\u00edndex multiplicador sobre la quantitat a pagar per aquest impost, que augmentar\u00e0 a mesura que […]<\/p>\n","protected":false},"author":6,"featured_media":3357,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[300],"tags":[346,343],"class_list":["post-3359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-herencies-i-testaments","tag-donacions","tag-impost-successions"],"_links":{"self":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/3359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/comments?post=3359"}],"version-history":[{"count":2,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/3359\/revisions"}],"predecessor-version":[{"id":3708,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/3359\/revisions\/3708"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/media\/3357"}],"wp:attachment":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/media?parent=3359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/categories?post=3359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/tags?post=3359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}