{"id":9040425,"date":"2026-01-21T07:00:39","date_gmt":"2026-01-21T07:00:39","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040425"},"modified":"2026-01-16T13:06:25","modified_gmt":"2026-01-16T13:06:25","slug":"tens-diverses-societats-sense-activitat-hisenda-permet-unificar-les-sense-tributar","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/tens-diverses-societats-sense-activitat-hisenda-permet-unificar-les-sense-tributar\/","title":{"rendered":"Tens diverses societats sense activitat? Hisenda permet unificar-les sense tributar"},"content":{"rendered":"\t\t
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Tens diverses societats sense activitat? Hisenda permet unificar-les sense tributar<\/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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Moltes empreses familiars mantenen diverses societats per in\u00e8rcia, encara que ja no
tinguin sentit. Fusionar-les pot ser una bona decisi\u00f3… i a m\u00e9s, sense pagar impostos.
Quan el negoci ha canviat, mantenir diverses societats nom\u00e9s afegeix costos i
complicacions. La bona not\u00edcia: Hisenda permet simplificar sense c\u00e0stig fiscal.<\/p>

A vegades les empreses familiars es van complicant soles. El que va comen\u00e7ar sent una manera de protegir el patrimoni o d’organitzar millor el negoci, amb els anys acaba convertit en un embull de societats, papers duplicats i obligacions que ja no tenen sentit.<\/span><\/p>

I arriba un moment en qu\u00e8 un es pregunta<\/span>: per a qu\u00e8 continuar mantenint tant de cost si tot el que fem podria estar sota una sola empresa?<\/span><\/i><\/p>

Aix\u00f2 mateix es va plantejar una fam\u00edlia amb dues societats, totes dues gestionades pels mateixos socis. Una es dedicava al lloguer de naus industrials; l’altra, senzillament, no tenia activitat. En el seu moment s’havien separat per prud\u00e8ncia -per a no arrossegar riscos d’una societat que avalava a una altra-, per\u00f2 aquest motiu ja no existia.<\/span><\/p>

Aix\u00ed que van decidir tornar al punt de partida: fusionar les dues empreses i simplificar la seva estructura. Per\u00f2 abans de fer-ho, van voler assegurar-se que aquesta fusi\u00f3 no els obligu\u00e9s a tributar per les plusv\u00e0lues ocultes dels seus actius.<\/span><\/p>

I ho van consultar a Hisenda.<\/span><\/p>

La Direcci\u00f3 General de Tributs (consulta V1503-25, de 18 d’agost de 2025) va confirmar que s\u00ed que poden acollir-se al r\u00e8gim de neutralitat fiscal, sempre que existeixin motius empresarials de veritat, no sols ganes de pagar menys imposats.<\/span><\/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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Qu\u00e8 significa en la pr\u00e0ctica?\n<\/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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Quan una fusi\u00f3 t\u00e9 sentit econ\u00f2mic -per exemple, per a reduir costos administratius, millorar la gesti\u00f3 o simplificar la presa de decisions-, no es consideren guanys les plusv\u00e0lues que puguin sorgir en unir els patrimonis. En altres paraules: no cal tributar per la fusi\u00f3. Els b\u00e9ns conserven el seu valor fiscal i l’antiguitat que tenien abans de l’operaci\u00f3.<\/span><\/p>

Hisenda no veu problema quan una fusi\u00f3 t\u00e9 sentit empresarial. No ho considera un truc per a pagar menys, sin\u00f3 una forma l\u00f2gica de posar ordre en una estructura que, amb el temps, s’ha tornat poc pr\u00e0ctica. En el fons, l’Administraci\u00f3 ent\u00e9n que l’empresari t\u00e9 dret a organitzar el seu negoci del mode que millor li funcioni, sempre que ho faci amb transpar\u00e8ncia i sense buscar un benefici fiscal que no se sostingui.<\/span><\/p>

El Tribunal Suprem tamb\u00e9 l’ha recordat en m\u00e9s d’una ocasi\u00f3: no es tracta de castigar a qui vol ser eficient, sin\u00f3 d’evitar que s’utilitzin les fusions nom\u00e9s com a via per a esquivar impostos.<\/span><\/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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A tenir en compte\n<\/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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Hi ha decisions empresarials que, si es preparen b\u00e9, poden estalviar molts problemes despr\u00e9s. I una fusi\u00f3 \u00e9s una d’elles. Aquests s\u00f3n els punts que m\u00e9s cura requereixen:<\/span><\/p>

  1. Explicar el perqu\u00e8<\/b>. No n’hi ha prou amb dir “volem simplificar”. Cal demostrar que l’operaci\u00f3 t\u00e9 sentit. Que millora la gesti\u00f3, redueix costos o permet portar un control m\u00e9s clar de l’activitat. Si no es deixa const\u00e0ncia d’aquests motius, Hisenda pot dubtar que hi hagi una ra\u00f3 econ\u00f2mica de pes.<\/span><\/li>
  2. No reactivar una societat adormida nom\u00e9s per inter\u00e8s fiscal<\/b>. Si una empresa porta anys parada i de sobte es fusiona sense justificaci\u00f3 real, el risc d’inspecci\u00f3 creix. \u00c9s preferible fer-ho mentre totes dues societats mantenen una certa activitat, encara que sigui limitada.<\/span><\/li>
  3. Mostrar que l’empresa que absorbeix t\u00e9 vida pr\u00f2pia<\/b>. Conv\u00e9 que tingui empleats, ingressos o actius en funcionament. Les societats “buides” o merament patrimonials solen despertar sospites. Mantenir al dia els contractes, la comptabilitat i els moviments bancaris \u00e9s una bona protecci\u00f3.<\/span><\/li>
  4. Cuidar els tr\u00e0mits<\/b>. L’\u00e8xit d’una fusi\u00f3 no sols dep\u00e8n del fons, sin\u00f3 tamb\u00e9 de la forma. Cal inscriure-la correctament en el Registre Mercantil, reflectir-la en l’Impost de societats i conservar tota la documentaci\u00f3. Una fallada administrativa pot tirar per terra el benefici fiscal.<\/span><\/li>
  5. Assessorar-se abans de signar<\/b>. No totes les fusions encaixen en el r\u00e8gim de neutralitat fiscal. A vegades resulta m\u00e9s adequat fer una aportaci\u00f3 d’actius o una escissi\u00f3 parcial. Per aix\u00f2, \u00e9s millor estudiar l’operaci\u00f3 amb calma i dissenyar-la a mesura.<\/span><\/li><\/ol>

    Si la seva empresa familiar mant\u00e9 diverses societats que ja no aporten valor, potser ha arribat el moment de simplificar. Fusionar-les no sols alleugereix l’estructura: redueix costos, millora la coordinaci\u00f3 interna i allibera recursos que es perden en tasques duplicades.<\/span><\/i><\/p>

    Aix\u00f2 s\u00ed, cal fer-ho amb m\u00e8tode. Un bon assessorament pot marcar la difer\u00e8ncia entre una operaci\u00f3 ben resolta i una que acabi generant un problema fiscal. Quan es planifica amb cap, la fusi\u00f3 deixa de ser un risc i es converteix en una oportunitat per a gestionar millor el negoci.<\/span><\/i><\/p>

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

    Si t’ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/span><\/p>

    \u00a0<\/span><\/p>



    <\/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":"

    Moltes empreses familiars mantenen diverses societats per in\u00e8rcia, encara que ja no tinguin sentit. Fusionar-les pot ser una bona decisi\u00f3… i a m\u00e9s, sense pagar impostos<\/p>\n","protected":false},"author":1,"featured_media":9040400,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9040425","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nTens diverses societats sense activitat? Hisenda permet unificar-les sense tributar - gremicat<\/title>\n<meta name=\"description\" content=\"Moltes empreses familiars mantenen diverses societats per in\u00e8rcia, encara que ja no tinguin sentit. 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