{"id":9038551,"date":"2025-04-15T07:00:57","date_gmt":"2025-04-15T07:00:57","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9038551"},"modified":"2025-04-15T08:07:09","modified_gmt":"2025-04-15T08:07:09","slug":"carregues-despeses-i-deutes-deduibles-en-les-herencies","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/carregues-despeses-i-deutes-deduibles-en-les-herencies\/","title":{"rendered":"C\u00e0rregues, despeses i deutes dedu\u00efbles en les her\u00e8ncies"},"content":{"rendered":"\t\t
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Gestionar una her\u00e8ncia no sols implica rebre b\u00e9ns, sin\u00f3 tamb\u00e9 afrontar obligacions fiscals. Comprendre quines c\u00e0rregues, despeses i deutes s\u00f3n dedu\u00efbles segons la normativa de l'Impost sobre Successions i Donacions (ISD) permet minimitzar l'impacte tributari. <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\u00a0<\/p>

Quan es rep una her\u00e8ncia, no sols s’adquireixen b\u00e9ns i drets, sin\u00f3 que tamb\u00e9 sorgeixen obligacions fiscals que poden afectar significativament la c\u00e0rrega tribut\u00e0ria de l’hereu. No obstant aix\u00f2, la normativa vigent de l’Impost sobre Successions i Donacions (ISD) permet aplicar deduccions per determinades c\u00e0rregues, despeses i deutes associats a l’her\u00e8ncia, la qual cosa pot reduir la base imposable i, per tant, la quantitat a pagar.<\/p>

En aquesta circular, hem recopilat la informaci\u00f3 essencial sobre quins conceptes poden deduir-se, com justificar-los i quin \u00e9s el procediment per a aplicar-los correctament, assegurant aix\u00ed una planificaci\u00f3 fiscal \u00f2ptima i ajustada a la legalitat.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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1. C\u00e0rregues dedu\u00efbles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Les c\u00e0rregues i grav\u00e0mens s\u00f3n aquells conceptes que afecten el valor dels b\u00e9ns heretats, reduint la seva capital. Segons l’article 12 de la Llei 29\/1987, de l’Impost sobre Successions i Donacions (LISD) i el seu Reglament, nom\u00e9s s\u00f3n dedu\u00efbles aquelles c\u00e0rregues de naturalesa perp\u00e8tua, temporal o redimible que estiguin directament establertes sobre els b\u00e9ns i que suposin una disminuci\u00f3 real del seu valor.\u00a0<\/span><\/p>

Exemples de c\u00e0rregues dedu\u00efbles inclouen:<\/p>

  • Censos i pensions establerts legalment.<\/li>
  • Drets d’usdefruit, calculats segons la seva capitalitzaci\u00f3 conforme a la normativa vigent.<\/li><\/ul>

    Per contra, no s\u00f3n dedu\u00efbles les hipoteques i peces, ja que no afecten directament el valor del ben transm\u00e8s.<\/p>

    Exemple: Marta hereta una finca r\u00fastica gravada amb un cens enfit\u00e9utico. At\u00e8s que aquest cens representa una c\u00e0rrega permanent sobre el b\u00e9, podr\u00e0 deduir-se en calcular la base imposable del ISD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    2. Deutes dedu\u00efbles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Els deutes del mort poden deduir-se sempre que compleixin amb uns certs requisits formals. D’acord amb l’article 13 de la LISD poden deduir-se:<\/p>

    • Deutes del causant acreditades en document p\u00fablic o en document privat amb data fefaent.<\/li>
    • Obligacions fiscals pendents, incloent-hi tributs estatals, auton\u00f2mics i locals.<\/li>
    • Deutes amb la Seguretat Social, si s\u00f3n assumides pels hereus despr\u00e9s de la defunci\u00f3.<\/li><\/ul>

      No seran dedu\u00efbles aquells deutes contrets amb els propis hereus, c\u00f2njuges, ascendents, descendents o germans del mort, tret que existeixi prova de la seva independ\u00e8ncia patrimonial.<\/p>

      Exemple: Tom\u00e1s hereta una empresa familiar i descobreix que el seu pare va deixar pendent el pagament de l’Impost d’activitats Econ\u00f2miques (IAE). Com \u00e9s un deute tributari comprovable mitjan\u00e7ant document p\u00fablic, Tom\u00e1s podr\u00e0 deduir-la en el ISD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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      3. Despeses dedu\u00efbles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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      La normativa permet deduir unes certes despeses derivades de la gesti\u00f3 de l’her\u00e8ncia. Segons l’article 14 de la LISD s\u00f3n dedu\u00efbles:<\/p>

      • Despeses d’\u00faltima malaltia, sempre que siguin satisfets pels hereus i es pugui demostrar la seva relaci\u00f3 directa amb la causa de la defunci\u00f3.<\/li>
      • Despeses d’enterrament i funeral, en la mesura en qu\u00e8 siguin proporcionals al cabal hereditari i estiguin degudament justificats.<\/li>
      • Costes processals i arbitratges, si la testamentaria o declaraci\u00f3 d’hereus adquireix car\u00e0cter litigi\u00f3s i en benefici com\u00fa dels hereus.<\/li><\/ul>

        No seran dedu\u00efbles aquelles despeses relacionades amb l’administraci\u00f3 del cabal relicte o els costos de resid\u00e8ncies geri\u00e0triques, tret que puguin desglossar-se despeses estrictament m\u00e8diques.<\/p>

        Exemple: Un germ\u00e0 assumeix les despeses del funeral del seu pare, incloent-hi el ta\u00fct i la cerim\u00f2nia religiosa. Presentant les factures corresponents, pot deduir aquestes despeses en la liquidaci\u00f3 del ISD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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        4. Procediment per a la deducci\u00f3 de c\u00e0rregues, deutes i despeses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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        Perqu\u00e8 les deduccions siguin v\u00e0lides, els hereus han d’aportar documentaci\u00f3 fefaent, com:<\/p>

        • Escriptures p\u00fabliques o contractes notarials.<\/li>
        • Justificants de pagament (factures, rebuts, transfer\u00e8ncies banc\u00e0ries).<\/li>
        • Certificats de deutes expedits per organismes p\u00fablics.<\/li>
        • Testimoniatges judicials o administratius.<\/li><\/ul>

          Si un deute no era coneguda en el moment de liquidar el ISD, es pot sol\u00b7licitar la rectificaci\u00f3 de la liquidaci\u00f3 i la devoluci\u00f3 de l’exc\u00e9s pagat, segons l’estipulat en l’article 94 del Reglament del ISD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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          5. Repartiment de deutes entre hereus<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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          El repartiment dels deutes i c\u00e0rregues entre els hereus es far\u00e0 de manera proporcional a la quota heredit\u00e0ria de cadascun, tret que el testador hagi disposat una altra cosa en el seu testament.<\/p>

          La correcta aplicaci\u00f3 de les deduccions en una her\u00e8ncia pot generar un impacte significatiu en la c\u00e0rrega fiscal dels hereus. \u00c9s fonamental con\u00e8ixer la normativa i recopilar la documentaci\u00f3 necess\u00e0ria per a justificar qualsevol deducci\u00f3.<\/p>

          Per a ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/span><\/p>

          Si t’ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

          Gestionar una her\u00e8ncia no sols implica rebre b\u00e9ns, sin\u00f3 tamb\u00e9 afrontar obligacions fiscals. Comprendre quines c\u00e0rregues, despeses i deutes s\u00f3n dedu\u00efbles segons la normativa de l’Impost sobre Successions i Donacions (ISD) permet minimitzar l’impacte tributari.<\/p>\n","protected":false},"author":1,"featured_media":9030693,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9038551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nC\u00e0rregues, despeses i deutes dedu\u00efbles en les her\u00e8ncies - gremicat<\/title>\n<meta name=\"description\" content=\"Gestionar una her\u00e8ncia no sols implica rebre b\u00e9ns, sin\u00f3 tamb\u00e9 afrontar obligacions fiscals. 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