{"id":9040577,"date":"2026-03-04T07:00:14","date_gmt":"2026-03-04T07:00:14","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040577"},"modified":"2026-02-25T11:27:10","modified_gmt":"2026-02-25T11:27:10","slug":"donacions-previes-i-herencia","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/donacions-previes-i-herencia\/","title":{"rendered":"Donacions pr\u00e8vies i her\u00e8ncia"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9040577\" class=\"elementor elementor-9040577 elementor-9040574\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bd2230 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bd2230\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7bdfea7\" data-id=\"7bdfea7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-490be9a elementor-widget elementor-widget-heading\" data-id=\"490be9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A moltes her\u00e8ncies apareix una sorpresa que ning\u00fa esperava: una donaci\u00f3 realitzada anys abans torna a entrar en el c\u00e0lcul de l'impost. No perqu\u00e8 es tributi dues vegades, sin\u00f3 perqu\u00e8 l'Impost sobre Successions guarda mem\u00f2ria. <\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa39486 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa39486\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1b957d\" data-id=\"a1b957d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f98f86 elementor-widget elementor-widget-spacer\" data-id=\"9f98f86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a1c08b elementor-widget elementor-widget-spacer\" data-id=\"9a1c08b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bd3a69 elementor-widget elementor-widget-text-editor\" data-id=\"5bd3a69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Planificar una her\u00e8ncia no consisteix nom\u00e9s a repartir b\u00e9ns. Tamb\u00e9 implica entendre com interactuen les donacions pr\u00e8vies amb l&#8217;Impost, especialment quan el temps juga en contra.<\/span><\/p><p><span style=\"font-weight: 400;\">En els processos hereditaris \u00e9s habitual pensar que cada operaci\u00f3 tributa per separat: primer la donaci\u00f3, anys despr\u00e9s l&#8217;her\u00e8ncia. No obstant aix\u00f2, l&#8217;Impost sobre Successions i Donacions (ISD) introdueix una regla espec\u00edfica que altera aquesta percepci\u00f3 i que conv\u00e9 tenir molt present abans d&#8217;acceptar o planificar una transmissi\u00f3 patrimonial.<\/span><\/p><p><span style=\"font-weight: 400;\">Ens referim a <\/span><b>l&#8217;acumulaci\u00f3 de donacions a l&#8217;her\u00e8ncia<\/b><span style=\"font-weight: 400;\">, una regla fiscal que pot modificar sensiblement el resultat final de l&#8217;impost.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd137b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd137b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c65d7c6\" data-id=\"c65d7c6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cfbc822 elementor-widget elementor-widget-spacer\" data-id=\"cfbc822\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2470afe elementor-widget elementor-widget-heading\" data-id=\"2470afe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. La regla dels quatre anys i el seu abast real\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-289e89e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"289e89e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd1608e\" data-id=\"cd1608e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e7cd93 elementor-widget elementor-widget-text-editor\" data-id=\"7e7cd93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Quan una persona ha rebut donacions del mateix causant en els quatre anys anteriors a la defunci\u00f3, aquestes donacions han de tenir-se en compte en calcular l&#8217;Impost sobre Successions corresponent a l&#8217;her\u00e8ncia.<\/span><\/p><p><span style=\"font-weight: 400;\">Aix\u00f2 no implica que els b\u00e9ns donats tornin a tributar com a tals. El que fa la norma \u00e9s utilitzar aquestes donacions per a recalcular el tipus mitj\u00e0 de gravamen que s&#8217;aplicar\u00e0 als b\u00e9ns heretats.<\/span><\/p><p><span style=\"font-weight: 400;\">La finalitat \u00e9s clara: evitar que, fragmentant la transmissi\u00f3 del patrimoni entre donacions i her\u00e8ncia, es tributi a tipus m\u00e9s baixos dels que correspondrien si tot s&#8217;hagu\u00e9s rebut d&#8217;una sola vegada.<\/span><\/p><p><span style=\"font-weight: 400;\">No es tracta d&#8217;una opci\u00f3 ni d&#8217;una decisi\u00f3 de l&#8217;hereu: si el termini no supera els quatre anys, l&#8217;acumulaci\u00f3 \u00e9s obligat\u00f2ria.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bbb408 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bbb408\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0049da6\" data-id=\"0049da6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06d1fc4 elementor-widget elementor-widget-spacer\" data-id=\"06d1fc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c43e988 elementor-widget elementor-widget-heading\" data-id=\"c43e988\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Com funciona el c\u00e0lcul quan hi ha donacions pr\u00e8vies\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cbd7225 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cbd7225\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8e4aa99\" data-id=\"8e4aa99\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28bba96 elementor-widget elementor-widget-text-editor\" data-id=\"28bba96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">El mecanisme no \u00e9s intu\u00eftiu i sol generar confusi\u00f3. El procediment, simplificant, \u00e9s el seg\u00fcent:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Primer se sumen, de manera te\u00f2rica, els b\u00e9ns heretats i els b\u00e9ns donats en els \u00faltims quatre anys.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sobre aquest total s&#8217;apliquen les reduccions que corresponguin i es calcula la quota \u00edntegra de l&#8217;impost.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A continuaci\u00f3, s&#8217;obt\u00e9 un tipus mitj\u00e0 dividint aquesta quota entre la base liquidable te\u00f2rica.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aquest tipus mitj\u00e0 \u00e9s el que finalment s&#8217;aplica sol sobre els b\u00e9ns heretats.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les donacions no tornen a tributar, per\u00f2 s\u00ed que influeixen en el percentatge que s&#8217;aplica a l&#8217;her\u00e8ncia.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">L&#8217;error m\u00e9s freq\u00fcent \u00e9s pensar que la donaci\u00f3 &#8220;ja no compta&#8221; perqu\u00e8 es va liquidar en el seu moment.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-521b310 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"521b310\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-919bb76\" data-id=\"919bb76\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8510ee1 elementor-widget elementor-widget-spacer\" data-id=\"8510ee1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d70564 elementor-widget elementor-widget-heading\" data-id=\"9d70564\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Donacions i her\u00e8ncies no sempre surten m\u00e9s cares juntes\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d868c49 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d868c49\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a7834d7\" data-id=\"a7834d7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52167e6 elementor-widget elementor-widget-text-editor\" data-id=\"52167e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Encara que pugui semblar contradictori, rebre una donaci\u00f3 pr\u00e8via no sempre empitjora la factura fiscal final. En determinades comunitats aut\u00f2nomes, les donacions entre familiars directes gaudeixen de reduccions o tipus m\u00e9s favorables que les her\u00e8ncies.<\/span><\/p><p><span style=\"font-weight: 400;\">En aquests casos, encara que la donaci\u00f3 s&#8217;acumuli per a calcular el tipus mitj\u00e0, el resultat global pot ser m\u00e9s baix que si tot s&#8217;hagu\u00e9s rebut directament per her\u00e8ncia.<\/span><\/p><p><span style=\"font-weight: 400;\">Aix\u00f2 s\u00ed, aquest efecte benefici\u00f3s no \u00e9s autom\u00e0tic ni generalitzable: dep\u00e8n del tipus de b\u00e9, del parentiu i de la normativa auton\u00f2mica aplicable.<\/span><\/p><p><span style=\"font-weight: 400;\">Donar en vida pot ser fiscalment interessant, per\u00f2 nom\u00e9s despr\u00e9s de fer n\u00fameros i no per intu\u00efci\u00f3.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5ee09b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5ee09b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fb56c46\" data-id=\"fb56c46\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2fa8bbd elementor-widget elementor-widget-spacer\" data-id=\"2fa8bbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64b782a elementor-widget elementor-widget-heading\" data-id=\"64b782a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. Quan donar en vida no \u00e9s una bona idea\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a16dc9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a16dc9d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-40e1a35\" data-id=\"40e1a35\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a77a3e elementor-widget elementor-widget-text-editor\" data-id=\"2a77a3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Existeixen suposats en els quals la donaci\u00f3 pr\u00e8via pot resultar poc eficient des del punt de vista fiscal. Per exemple:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e9ns que gaudeixen de majors reduccions en l&#8217;her\u00e8ncia que en la donaci\u00f3, com l&#8217;habitatge habitual.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e9ns que han augmentat de valor, ja que el donant pot veure&#8217;s obligat a tributar en el seu IRPF pel guany patrimonial.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Donacions realitzades sense tenir en compte l&#8217;impacte conjunt amb l&#8217;her\u00e8ncia futura.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">En aquests casos, una donaci\u00f3 mal planificada pot generar un cost fiscal afegit que no es percep fins a anys despr\u00e9s.<\/span><\/p><p><span style=\"font-weight: 400;\">L&#8217;impacte fiscal no es limita al ISD: tamb\u00e9 pot afectar l&#8217;IRPF del donant.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-651d59f elementor-widget elementor-widget-spacer\" data-id=\"651d59f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef6df58 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef6df58\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f15832\" data-id=\"1f15832\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-671cebd elementor-widget elementor-widget-heading\" data-id=\"671cebd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. No confondre acumulaci\u00f3 fiscal amb col\u00b7laci\u00f3 civil\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3db9df3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3db9df3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11911bb\" data-id=\"11911bb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ada3386 elementor-widget elementor-widget-text-editor\" data-id=\"ada3386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Un error habitual consisteix a barrejar conceptes civils i fiscals. Que una donaci\u00f3 sigui o no col\u00b7lacionable a l&#8217;efecte del Codi Civil no impedeix que hagi d&#8217;acumular-se fiscalment en l&#8217;Impost sobre Successions.<\/span><\/p><p><span style=\"font-weight: 400;\">La normativa tribut\u00e0ria t\u00e9 la seva pr\u00f2pia l\u00f2gica i el seu propi objectiu: preservar la progressivitat de l&#8217;impost. Aix\u00ed ho han confirmat de forma reiterada els tribunals economicoadministratius i la jurisprud\u00e8ncia recent.<\/span><\/p><p><span style=\"font-weight: 400;\">En conseq\u00fc\u00e8ncia, l&#8217;acumulaci\u00f3 fiscal opera amb independ\u00e8ncia de qu\u00e8 el donatari sigui hereu for\u00e7\u00f3s o no.<\/span><\/p><p><span style=\"font-weight: 400;\">Les regles civils i les fiscals no sempre van de bracet, encara que parlin del mateix.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3118cb9 elementor-widget elementor-widget-spacer\" data-id=\"3118cb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-335daf4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"335daf4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0aa39f4\" data-id=\"0aa39f4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6e9b771 elementor-widget elementor-widget-heading\" data-id=\"6e9b771\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. La import\u00e0ncia d'analitzar cada cas abans de decidir\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-520ebbc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"520ebbc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2d7264e\" data-id=\"2d7264e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5352216 elementor-widget elementor-widget-text-editor\" data-id=\"5352216\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L&#8217;acumulaci\u00f3 de donacions no \u00e9s una q\u00fcesti\u00f3 te\u00f2rica. T\u00e9 efectes econ\u00f2mics reals i, en alguns casos, molt rellevants. Per aix\u00f2, abans de realitzar donacions significatives o d&#8217;acceptar una her\u00e8ncia en la qual existeixin donacions pr\u00e8vies, resulta essencial analitzar:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El moment en qu\u00e8 es van realitzar les donacions.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El tipus de b\u00e9ns transmesos.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La normativa auton\u00f2mica aplicable.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La tributaci\u00f3 pr\u00e8via ja suportada.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Nom\u00e9s amb una visi\u00f3 conjunta pot determinar-se si l&#8217;estrat\u00e8gia seguida ha estat adequada o si conv\u00e9 anticipar-se a possibles regularitzacions.<\/span><\/p><p><span style=\"font-weight: 400;\">Les decisions patrimonials preses sense assessorament solen revisar-se quan ja no poden corregir-se.<\/span><\/p><p><span style=\"font-weight: 400;\">Quedem a la seva disposici\u00f3 per a revisar la seva situaci\u00f3 concreta i valorar l&#8217;impacte fiscal real de donacions pr\u00e8vies i futures her\u00e8ncies, amb l&#8217;objectiu d&#8217;evitar costos innecessaris i planificar amb major seguretat.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Assessoria fiscal<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A moltes her\u00e8ncies apareix una sorpresa que ning\u00fa esperava: una donaci\u00f3 realitzada anys abans torna a entrar en el c\u00e0lcul de l&#8217;impost. No perqu\u00e8 es tributi dues vegades, sin\u00f3 perqu\u00e8 l&#8217;Impost sobre Successions guarda mem\u00f2ria. <\/p>\n","protected":false},"author":1,"featured_media":9040620,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9040577","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Donacions pr\u00e8vies i her\u00e8ncia - gremicat<\/title>\n<meta name=\"description\" content=\"A moltes her\u00e8ncies apareix una sorpresa que ning\u00fa esperava: una donaci\u00f3 realitzada anys abans torna a entrar en el c\u00e0lcul de l&#039;impost. 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