{"id":846,"date":"2017-07-12T00:00:00","date_gmt":"2017-07-12T00:00:00","guid":{"rendered":"https:\/\/despatxmoragues.com\/fiscalitat-divorcis\/"},"modified":"2021-05-28T11:52:28","modified_gmt":"2021-05-28T11:52:28","slug":"fiscalitat-divorcis","status":"publish","type":"post","link":"https:\/\/despatxmoragues.com\/ca\/fiscalitat-divorcis\/","title":{"rendered":"La fiscalitat en els divorcis"},"content":{"rendered":"<h4>El divorci, genera uns fets de contingut econ\u00f2mic que poden estar gravats per una s\u00e8rie d&#8217;impostos, com seria per exemple, la pensi\u00f3 d&#8217;aliments, ja sigui a favor del c\u00f2njuge o a favor dels fills, la prestaci\u00f3 compensat\u00f2ria entre c\u00f2njuges i per ra\u00f3\u00a0del treball,\u00a0i les adjudicacions de b\u00e9ns que es puguin fer entre les parts.<\/h4>\n<p>Les pensions d&#8217;aliments a favor del c\u00f2njuge i les prestacions compensat\u00f2ries entre c\u00f2njuges, tenen la consideraci\u00f3 de rendiment de treball per a la persona que la rep, mentre que la persona que la paga, podr\u00e1 deduir-ho de la seva base imposable quan faci la declaraci\u00f3n de la renta.<\/p>\n<p>Ara b\u00e9, si la prestaci\u00f3 compensat\u00f2ria entre c\u00f2njges decideix abonar-la d&#8217;un s\u00f2l cop, no es tindr\u00e0 que declarar tot el que es cobra en la declaraci\u00f3n de la renta, sin\u00f3 que es podr\u00e0 aplicar una deducci\u00f3 de fins el 40%, i si la lliura en b\u00e9ns, estar\u00e0 gravada pel impost de transmissions patrimonials.<\/p>\n<p>En canvi, si \u00e9s una pensi\u00f3 d&#8217;aliments a favor dels fills, aquesta no est\u00e0 subjecta a cap impost, tant per qui la rep, que no ser\u00e1 necessari que la declari, com per qui la paga, que tampoc se la podr\u00e1 deduir. El mateix succeeix amb la compensaci\u00f3 per ra\u00f3 de treball, per\u00f2 si el seu pagament es fa en b\u00e9ns, llavors s\u00ed que estar\u00eda subjecte a l&#8217;impost de transmissions patrimonials.<\/p>\n<p>Les adjudicacions de b\u00e9ns entre c\u00f2njuges, ja sigui per dissoluci\u00f3 de ganancials o b\u00e9 per una separaci\u00f3 de b\u00e9ns, si es tracta d&#8217;una repartici\u00f3 igualit\u00e0ria tampoc estar\u00eda subjecte a impost.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El divorci, genera uns fets de contingut econ\u00f2mic que poden estar gravats per una s\u00e8rie d&#8217;impostos, com seria per exemple, la pensi\u00f3 d&#8217;aliments, ja sigui a favor del c\u00f2njuge o a favor dels fills, la prestaci\u00f3 compensat\u00f2ria entre c\u00f2njuges i per ra\u00f3\u00a0del treball,\u00a0i les adjudicacions de b\u00e9ns que es puguin fer entre les parts. Les [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2432,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[299],"tags":[154,130,117,131,155],"class_list":["post-846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-divorcis-i-custodies","tag-adjudicacions-de-bens","tag-divorci","tag-impost","tag-pensio-aliments","tag-pensio-compensatoria"],"_links":{"self":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/846","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/comments?post=846"}],"version-history":[{"count":2,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/846\/revisions"}],"predecessor-version":[{"id":3399,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/posts\/846\/revisions\/3399"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/media\/2432"}],"wp:attachment":[{"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/media?parent=846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/categories?post=846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/despatxmoragues.com\/ca\/wp-json\/wp\/v2\/tags?post=846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}