{"id":3579,"date":"2022-10-05T18:10:25","date_gmt":"2022-10-05T18:10:25","guid":{"rendered":"https:\/\/despatxmoragues.com\/?p=3579"},"modified":"2023-05-10T08:50:16","modified_gmt":"2023-05-10T08:50:16","slug":"irpf-impost-successions","status":"publish","type":"post","link":"https:\/\/despatxmoragues.com\/ca\/irpf-impost-successions\/","title":{"rendered":"IRPF i l’impost de successions"},"content":{"rendered":"

Quan es produeix una defunci\u00f3, els hereus del causant tindran dret a percebre els seus drets i b\u00e9ns, aix\u00ed com els deutes que tenia el difunt, entre els quals, estar\u00e0 l’impost d’IIRPF que li corresponia tributar al difunt.<\/p>\n

Tanmateix, abans de realitzar la liquidaci\u00f3 de l’impost de successions per l’her\u00e8ncia del causant, es tindr\u00e0 que calcular la quota per la renta que li corresponia declarar per l’any que va morir, i si resulta que tenia que pagar una quota derivada per aquest impost d’IRPF, els hereus tindran que computar-la com un deute m\u00e9s dins l’impost de successions. Pel contrari, si resulta que es l’Agencia Tributaria la que tenia que pagar al causant, aquesta quota tindr\u00e0 que figurar com un dret dins l’her\u00e8ncia del causant.<\/p>\n

Es molt important que es reflexi aquesta quota com un dret si excedeix de l’import de 2.000’00 Euros, ja que si no s’inclou a l’her\u00e8ncia, l’Ag\u00e8ncia Tribut\u00e0ria no tramitaria la devoluci\u00f3 a favor dels hereus.<\/p>\n

Per a m\u00e9s informaci\u00f3, us deixem el seg\u00fcent enlla\u00e7: IRPF i impost de successions<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Quan es produeix una defunci\u00f3, els hereus del causant tindran dret a percebre els seus drets i b\u00e9ns, aix\u00ed com els deutes que tenia el difunt, entre els quals, estar\u00e0 l’impost d’IIRPF que li corresponia tributar al difunt. Tanmateix, abans de realitzar la liquidaci\u00f3 de l’impost de successions per l’her\u00e8ncia del causant, es tindr\u00e0 que […]<\/p>\n","protected":false},"author":6,"featured_media":3576,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[300,310],"tags":[343,363],"class_list":["post-3579","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-herencies-i-testaments","category-problemes-amb-hisenda","tag-impost-successions","tag-irpf-ca"],"_links":{"self":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/3579","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=3579"}],"version-history":[{"count":3,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/3579\/revisions"}],"predecessor-version":[{"id":3639,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/3579\/revisions\/3639"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/media\/3576"}],"wp:attachment":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/media?parent=3579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/categories?post=3579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/tags?post=3579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}