{"id":1362,"date":"2024-11-27T20:04:22","date_gmt":"2024-11-27T19:04:22","guid":{"rendered":"https:\/\/abogadosherenciasbarcelona.cat\/?p=1362"},"modified":"2024-11-27T20:11:22","modified_gmt":"2024-11-27T19:11:22","slug":"quant-es-paga-de-plusvalua-a-cataluna","status":"publish","type":"post","link":"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/","title":{"rendered":"Quant es paga de plusv\u00e0lua a Catalunya: explicaci\u00f3 legal"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Quan vens, heretes o reps un immoble com a donaci\u00f3 a Catalunya, \u00e9s imprescindible con\u00e8ixer quant es paga de plusv\u00e0lua a Catalunya i com es calcula. La plusv\u00e0lua \u00e9s un impost municipal que grava l&#039;increment del valor del s\u00f2l urb\u00e0 des de l&#039;adquisici\u00f3 fins a la transmissi\u00f3. Aquest tribut dep\u00e8n de diversos factors, com ara el valor cadastral del s\u00f2l, els anys de possessi\u00f3 i les ordenances municipals.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En aquest article explicarem com es calcula la plusv\u00e0lua a Catalunya, les alternatives disponibles i com determinar el m\u00e8tode m\u00e9s favorable per reduir la c\u00e0rrega fiscal. A m\u00e9s, abordarem els terminis de pagament, les exempcions i les deduccions possibles per complir la normativa vigent sense sorpreses.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_64 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#%C2%BFQue_es_la_plusvalia_y_quien_debe_pagarla\" title=\"Qu\u00e8 \u00e9s la plusv\u00e0lua i qui l&#039;ha de pagar?\">Qu\u00e8 \u00e9s la plusv\u00e0lua i qui l&#039;ha de pagar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#Metodos_de_calculo_de_la_plusvalia_en_Cataluna\" title=\"M\u00e8todes de c\u00e0lcul de la plusv\u00e0lua a Catalunya\">M\u00e8todes de c\u00e0lcul de la plusv\u00e0lua a Catalunya<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#Metodo_objetivo\" title=\"M\u00e8tode objectiu\">M\u00e8tode objectiu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#Metodo_real\" title=\"M\u00e8tode real\">M\u00e8tode real<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#%C2%BFQue_metodo_conviene_mas\" title=\"Quin m\u00e8tode conv\u00e9 m\u00e9s?\">Quin m\u00e8tode conv\u00e9 m\u00e9s?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#Ejemplo_practico_de_calculo\" title=\"Exemple pr\u00e0ctic de c\u00e0lcul\">Exemple pr\u00e0ctic de c\u00e0lcul<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#Plazos_y_formas_de_pago\" title=\"Terminis i formes de pagament\">Terminis i formes de pagament<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#Exenciones_y_devoluciones\" title=\"Exempcions i devolucions\">Exempcions i devolucions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#Deduccion_de_la_plusvalia_en_el_IRPF\" title=\"Deducci\u00f3 de la plusv\u00e0lua a l&#039;IRPF\">Deducci\u00f3 de la plusv\u00e0lua a l&#039;IRPF<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#Preguntas_frecuentes_sobre_cuanto_se_paga_de_plusvalia_en_Cataluna\" title=\"Preguntes freq\u00fcents sobre quant es paga de plusv\u00e0lua a Catalunya\">Preguntes freq\u00fcents sobre quant es paga de plusv\u00e0lua a Catalunya<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#%C2%BFQue_municipios_de_Cataluna_tienen_tasas_mas_altas_para_el_pago_de_la_plusvalia\" title=\"Quins municipis de Catalunya tenen taxes m\u00e9s altes per al pagament de la plusv\u00e0lua?\">Quins municipis de Catalunya tenen taxes m\u00e9s altes per al pagament de la plusv\u00e0lua?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#%C2%BFQue_ocurre_si_no_se_paga_la_plusvalia_dentro_del_plazo_en_Cataluna\" title=\"\u00bf Qu\u00e8 passa si no es paga la plusv\u00e0lua dins el termini a Catalunya?\">\u00bf Qu\u00e8 passa si no es paga la plusv\u00e0lua dins el termini a Catalunya?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#%C2%BFCuando_no_se_paga_la_plusvalia_en_Cataluna_por_herencias_o_donaciones\" title=\"Quan no es paga la plusv\u00e0lua a Catalunya per her\u00e8ncies o donacions?\">Quan no es paga la plusv\u00e0lua a Catalunya per her\u00e8ncies o donacions?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#%C2%BFEs_posible_pagar_menos_plusvalia_en_Cataluna_en_caso_de_transmision_de_una_empresa_familiar\" title=\"\u00c9s possible pagar menys plusv\u00e0lua a Catalunya en cas de transmissi\u00f3 d\u201funa empresa familiar?\">\u00c9s possible pagar menys plusv\u00e0lua a Catalunya en cas de transmissi\u00f3 d\u201funa empresa familiar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#%C2%BFQue_normativa_regula_el_pago_de_la_plusvalia_en_Cataluna\" title=\"Quina normativa regula el pagament de la plusv\u00e0lua a Catalunya?\">Quina normativa regula el pagament de la plusv\u00e0lua a Catalunya?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/quant-es-paga-de-plusvalua-a-cataluna\/#Abogados_Herencias_Barcelona_te_asesoramos_sobre_cuanto_se_paga_de_plusvalia_en_Cataluna\" title=\"Advocats Her\u00e8ncies Barcelona: t&#039;assessorem sobre quant es paga de plusv\u00e0lua a Catalunya\">Advocats Her\u00e8ncies Barcelona: t&#039;assessorem sobre quant es paga de plusv\u00e0lua a Catalunya<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFQue_es_la_plusvalia_y_quien_debe_pagarla\"><\/span><strong>Qu\u00e8 \u00e9s la plusv\u00e0lua i qui l&#039;ha de pagar?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La plusv\u00e0lua, coneguda formalment com a Impost sobre l&#039;Increment del Valor dels Terrenys de Naturalesa Urbana (IIVTNU), es paga pel propietari que transmet l&#039;immoble. En casos de venda, el venedor assumeix el pagament, llevat que no resideixi fiscalment a Espanya, i en aquest cas el comprador es podria fer c\u00e0rrec. En her\u00e8ncies i donacions, l&#039;hereu o el donatari ha de pagar aquest impost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La base de l&#039;impost es calcula considerant el valor cadastral del s\u00f2l, a qu\u00e8 s&#039;aplica un coeficient segons els anys de tinen\u00e7a i un tipus impositiu fixat per l&#039;Ajuntament. A Catalunya aquests tipus solen rondar el 30%, encara que alguns municipis apliquen valors inferiors.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Metodos_de_calculo_de_la_plusvalia_en_Cataluna\"><\/span><strong>M\u00e8todes de c\u00e0lcul de la plusv\u00e0lua a Catalunya<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Hi ha dos m\u00e8todes per calcular la plusv\u00e0lua: el m\u00e8tode objectiu i el m\u00e8tode real. Tots dos estan regulats pel Reial decret llei 26\/2021, que estableix els par\u00e0metres actuals.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Metodo_objetivo\"><\/span><strong>M\u00e8tode objectiu<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aquest m\u00e8tode utilitza com a base imposable el valor cadastral del s\u00f2l. A aquest se li aplica un coeficient multiplicador, que varia segons els anys de tinen\u00e7a, per calcular el guany estimat. Posteriorment, s&#039;aplica el tipus impositiu corresponent, que a Catalunya pot assolir el 30%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Metodo_real\"><\/span><strong>M\u00e8tode real<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aqu\u00ed es calcula el guany real obtingut per la transmissi\u00f3 de limmoble, \u00e9s a dir, el preu de venda menys el preu dadquisici\u00f3. Aquest guany es multiplica pel percentatge del valor cadastral del s\u00f2l sobre el total de l&#039;immoble. Sobre la base resultant, s&#039;hi aplica el tipus impositiu municipal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFQue_metodo_conviene_mas\"><\/span><strong>Quin m\u00e8tode conv\u00e9 m\u00e9s?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;elecci\u00f3 entre els dos m\u00e8todes dep\u00e8n dels valors espec\u00edfics de l&#039;operaci\u00f3. Si el guany real \u00e9s baix, el m\u00e8tode real pot ser m\u00e9s favorable, ja que reflecteix el benefici exacte obtingut. Per contra, si el valor cadastral del s\u00f2l \u00e9s baix, el m\u00e8tode objectiu podria ser m\u00e9s avantatj\u00f3s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Recomanem calcular la plusv\u00e0lua amb tots dos m\u00e8todes per determinar quin genera un menor import a pagar. L&#039;Ajuntament sempre accepta el c\u00e0lcul m\u00e9s favorable per al contribuent.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ejemplo_practico_de_calculo\"><\/span><strong>Exemple pr\u00e0ctic de c\u00e0lcul<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Imagina que vas adquirir un immoble a Barcelona per 200.000 euros i el vens per 250.000 euros. El valor cadastral del terra \u00e9s del 50% del total.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>M\u00e8tode real:<\/strong> el guany real \u00e9s de 50.000 euros. Multipliquem aquest guany pel percentatge del valor cadastral del s\u00f2l (50%), obtenint una base imposable de 25.000 euros. Aplicant un tipus de 30%, pagaries 7.500 euros.<\/li>\n\n\n\n<li><strong>M\u00e8tode objectiu:<\/strong> si el coeficient multiplicador per als anys de tinen\u00e7a \u00e9s de 0,05, i el valor cadastral del terra \u00e9s 100.000 euros, la base imposable seria 5.000 euros. Aplicant el 30% pagaries 1.500 euros.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En aquest cas, el m\u00e8tode objectiu \u00e9s m\u00e9s benefici\u00f3s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Plazos_y_formas_de_pago\"><\/span><strong>Terminis i formes de pagament<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El termini per pagar la plusv\u00e0lua dep\u00e8n de l&#039;operaci\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Venda:<\/strong> 30 dies h\u00e0bils des de la signatura de l&#039;escriptura.<\/li>\n\n\n\n<li><strong>Her\u00e8ncia:<\/strong> 6 mesos des de la mort, prorrogables per altres 6 mesos si se sol\u00b7licita dins del termini inicial.<\/li>\n\n\n\n<li><strong>Donaci\u00f3:<\/strong> 30 dies h\u00e0bils des de lacceptaci\u00f3.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Si no podeu pagar, podeu sol\u00b7licitar un fraccionament o ajornament del pagament a l&#039;Ajuntament. Aix\u00f2 implica interessos, per\u00f2 pot ser una soluci\u00f3 viable per evitar problemes financers.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exenciones_y_devoluciones\"><\/span><strong>Exempcions i devolucions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Catalunya, est\u00e0s exempt de pagar la plusv\u00e0lua si demostres que la transmissi\u00f3 va generar p\u00e8rdues. Aix\u00f2 passa quan el preu de venda \u00e9s inferior al de compra.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per sol\u00b7licitar la devoluci\u00f3 de l&#039;impost pagat err\u00f2niament, heu de presentar una reclamaci\u00f3 a l&#039;Ajuntament, incloent documents que acreditin la p\u00e8rdua. Si l&#039;Ajuntament rebutja la sol\u00b7licitud, pots rec\u00f3rrer al Tribunal Economicoadministratiu i fins i tot al Tribunal Superior de Just\u00edcia.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Deduccion_de_la_plusvalia_en_el_IRPF\"><\/span><strong>Deducci\u00f3 de la plusv\u00e0lua a l&#039;IRPF<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pots deduir l&#039;import pagat de plusv\u00e0lua a la teva declaraci\u00f3 de la renda si el guany patrimonial tributa a l&#039;IRPF. Aix\u00f2 \u00e9s possible sol\u00b7licitant una rectificaci\u00f3 de la declaraci\u00f3 si la liquidaci\u00f3 de la plusv\u00e0lua arriba despr\u00e9s d&#039;haver presentat l&#039;IRPF.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1779\" src=\"https:\/\/abogadosherenciasbarcelona.cat\/wp-content\/uploads\/2024\/11\/Cuanto-se-tiene-que-pagar-de-plusvalia-en-Cataluna-1-scaled.webp\" alt=\"Quant s&#039;ha de pagar de plusv\u00e0lua a Catalunya\" class=\"wp-image-1369\" srcset=\"https:\/\/abogadosherenciasbarcelona.cat\/wp-content\/uploads\/2024\/11\/Cuanto-se-tiene-que-pagar-de-plusvalia-en-Cataluna-1-scaled.webp 2560w, https:\/\/abogadosherenciasbarcelona.cat\/wp-content\/uploads\/2024\/11\/Cuanto-se-tiene-que-pagar-de-plusvalia-en-Cataluna-1-300x209.webp 300w, https:\/\/abogadosherenciasbarcelona.cat\/wp-content\/uploads\/2024\/11\/Cuanto-se-tiene-que-pagar-de-plusvalia-en-Cataluna-1-1024x712.webp 1024w, https:\/\/abogadosherenciasbarcelona.cat\/wp-content\/uploads\/2024\/11\/Cuanto-se-tiene-que-pagar-de-plusvalia-en-Cataluna-1-768x534.webp 768w, https:\/\/abogadosherenciasbarcelona.cat\/wp-content\/uploads\/2024\/11\/Cuanto-se-tiene-que-pagar-de-plusvalia-en-Cataluna-1-1536x1068.webp 1536w, https:\/\/abogadosherenciasbarcelona.cat\/wp-content\/uploads\/2024\/11\/Cuanto-se-tiene-que-pagar-de-plusvalia-en-Cataluna-1-2048x1424.webp 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Preguntas_frecuentes_sobre_cuanto_se_paga_de_plusvalia_en_Cataluna\"><\/span><strong>Preguntes freq\u00fcents sobre quant es paga de plusv\u00e0lua a Catalunya<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFQue_municipios_de_Cataluna_tienen_tasas_mas_altas_para_el_pago_de_la_plusvalia\"><\/span><strong>Quins municipis de Catalunya tenen taxes m\u00e9s altes per al pagament de la plusv\u00e0lua?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A Catalunya, municipis com Barcelona i Girona solen aplicar els tipus impositius m\u00e9s alts, propers al 30%. Tot i aix\u00f2, ajuntaments m\u00e9s petits o rurals solen establir taxes m\u00e9s baixes, dins dels marges legals. Les ordenances municipals determinen aquestes difer\u00e8ncies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFQue_ocurre_si_no_se_paga_la_plusvalia_dentro_del_plazo_en_Cataluna\"><\/span><strong>\u00bf Qu\u00e8 passa si no es paga la plusv\u00e0lua dins el termini a Catalunya?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si no es paga la plusv\u00e0lua dins el termini, lAjuntament pot imposar rec\u00e0rrecs i sancions econ\u00f2miques. Els rec\u00e0rrecs varien entre el 5% i el 20% de l&#039;import degut, depenent del temps transcorregut des del venciment. A m\u00e9s, els interessos de demora incrementen el deute fins que es regularitza.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFCuando_no_se_paga_la_plusvalia_en_Cataluna_por_herencias_o_donaciones\"><\/span><strong>Quan no es paga la plusv\u00e0lua a Catalunya per her\u00e8ncies o donacions?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A Catalunya, no es paga la plusv\u00e0lua municipal en her\u00e8ncies o donacions quan l&#039;habitatge transm\u00e8s t\u00e9 un valor cadastral baix o si es demostra que no hi ha hagut guanys patrimonials. Tamb\u00e9 hi ha exempcions espec\u00edfiques en cas de transmissions a persones amb discapacitat o her\u00e8ncies entre c\u00f2njuges.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFEs_posible_pagar_menos_plusvalia_en_Cataluna_en_caso_de_transmision_de_una_empresa_familiar\"><\/span><strong>\u00c9s possible pagar menys plusv\u00e0lua a Catalunya en cas de transmissi\u00f3 d\u201funa empresa familiar?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00ed, les transmissions d&#039;immobles associats a empreses familiars es poden beneficiar de bonificacions o reduccions. Per fer-ho, s&#039;han de complir certs requisits, com ara que l&#039;immoble es destini exclusivament a l&#039;activitat empresarial i que l&#039;adquirent mantingui l&#039;\u00fas durant un per\u00edode m\u00ednim establert per la llei.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFQue_normativa_regula_el_pago_de_la_plusvalia_en_Cataluna\"><\/span><strong>Quina normativa regula el pagament de la plusv\u00e0lua a Catalunya?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">El pagament de la plusv\u00e0lua a Catalunya es regeix pel <a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2021-18276\" target=\"_blank\" rel=\"noreferrer noopener\">Reial decret llei 26\/2021<\/a>, que estableix les bases per calcular aquest impost despr\u00e9s de la reforma de l&#039;IIVTNU. A m\u00e9s, cada Ajuntament aplica la seva normativa local dins aquest marc legal, per la qual cosa les taxes i els coeficients poden variar entre municipis catalans.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Abogados_Herencias_Barcelona_te_asesoramos_sobre_cuanto_se_paga_de_plusvalia_en_Cataluna\"><\/span><strong>Advocats Her\u00e8ncies Barcelona: t&#039;assessorem sobre quant es paga de plusv\u00e0lua a Catalunya<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <a href=\"https:\/\/abogadosherenciasbarcelona.cat\/ca\/\" target=\"_blank\" rel=\"noreferrer noopener\">Advocats Her\u00e8ncies Barcelona<\/a>, comprenem que calcular quant es paga de plusv\u00e0lua a Catalunya pot ser un proc\u00e9s complicat, especialment amb les diferents normatives municipals i els m\u00e8todes disponibles. El nostre equip d&#039;experts en her\u00e8ncies i dret immobiliari \u00e9s aqu\u00ed per ajudar-vos a determinar l&#039;import correcte, identificar possibles bonificacions i garantir que no pagueu m\u00e9s del necessari.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T&#039;oferim un assessorament complet i personalitzat, analitzant el teu cas en detall i aplicant-hi les solucions legals m\u00e9s favorables.<\/p>","protected":false},"excerpt":{"rendered":"<p>Quan vens, heretes o reps un immoble com a donaci\u00f3 a Catalunya, \u00e9s imprescindible con\u00e8ixer quant es paga de plusv\u00e0lua a Catalunya i com es calcula. La plusv\u00e0lua \u00e9s un impost municipal que grava l&#039;increment del valor del s\u00f2l urb\u00e0 des de l&#039;adquisici\u00f3 fins a la transmissi\u00f3. Aquest tribut dep\u00e8n de diversos factors, com el valor [\u2026]<\/p>","protected":false},"author":3,"featured_media":1368,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-1362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cataluna"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cu\u00e1nto se paga de plusval\u00eda en Catalu\u00f1a: explicaci\u00f3n legal<\/title>\n<meta name=\"description\" content=\"Cu\u00e1nto se paga de plusval\u00eda en Catalu\u00f1a: descubre c\u00f3mo calcular el impuesto y qu\u00e9 factores influyen en su coste seg\u00fan la normativa actual.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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