{"id":9042257,"date":"2026-08-26T07:00:42","date_gmt":"2026-08-26T07:00:42","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9042257"},"modified":"2026-07-31T10:18:25","modified_gmt":"2026-07-31T10:18:25","slug":"vendes-ajornades-subvencions-i-credits-impagats-com-simputen-a-lirpf","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/vendes-ajornades-subvencions-i-credits-impagats-com-simputen-a-lirpf\/","title":{"rendered":"Vendes ajornades, subvencions i cr\u00e8dits impagats: com s’imputen a l’IRPF?"},"content":{"rendered":"\t\t
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Vendre un immoble i cobrar-lo a poc a poc, rebre una subvenci\u00f3 p\u00fablica o donar per perdut un cr\u00e8dit que mai va arribar a pagar-se s\u00f3n situacions m\u00e9s habituals del que sembla. El que moltes persones desconeixen \u00e9s que cadascuna d'elles t\u00e9 les seves pr\u00f2pies regles en l'IRPF i que declarar en l'exercici equivocat pot acabar generant problemes amb Hisenda.\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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En l’IRPF no sols importa qu\u00e8 es declara, sin\u00f3 tamb\u00e9 el moment en qu\u00e8 ha de fer-se. Les vendes ajornades, determinades ajudes p\u00fabliques i els cr\u00e8dits impagats compten amb regles espec\u00edfiques d’imputaci\u00f3 que conv\u00e9 con\u00e8ixer per a evitar errors i futures regularitzacions.<\/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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Quan cal declarar realment un guany patrimonial?\n\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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La regla general sembla senzilla. Si existeix una alteraci\u00f3 en el patrimoni, el guany o la p\u00e8rdua ha de declarar-se en l’exercici en el qual aquesta alteraci\u00f3 es produeix. No obstant aix\u00f2, la pr\u00e0ctica demostra que les excepcions s\u00f3n nombroses i que una decisi\u00f3 equivocada pot tenir conseq\u00fc\u00e8ncies tribut\u00e0ries rellevants.<\/span><\/p>

Per aquest motiu, abans de presentar la declaraci\u00f3 de la Renda conv\u00e9 revisar determinades operacions que, fins i tot havent-se realitzat en un determinat any, poden tenir un tractament distint des del punt de vista temporal.<\/span><\/p>

No sempre coincideix la data de l’operaci\u00f3 amb el moment en el qual ha d’integrar-se en l’IRPF.<\/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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Les vendes amb cobraments ajornats permeten una certa flexibilitat\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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Un dels sup\u00f2sits m\u00e9s habituals \u00e9s el de les operacions a terminis o amb preu ajornat. Pensem, per exemple, en la venda d’un immoble o de participacions socials l’import de les quals es va percebent de manera escalonada durant diversos anys.<\/span><\/p>

Quan entre el lliurament del b\u00e9 i el venciment de l’\u00faltim pagament transcorre m\u00e9s d’un any, la normativa permet optar per declarar el guany a mesura que resultin exigibles els diferents cobraments. Aquesta possibilitat pot convertir-se en una eina \u00fatil per a distribuir la tributaci\u00f3 i evitar concentrar tota la c\u00e0rrega fiscal en un \u00fanic exercici. Aix\u00f2 s\u00ed, es tracta d’una opci\u00f3 que ha d’exercitar-se correctament en la declaraci\u00f3 corresponent.<\/span><\/p>

Si has venut un b\u00e9 i el cobrar\u00e0s en diversos anys, revisa si t’interessa aplicar el criteri de cobraments ajornats abans de presentar la declaraci\u00f3 de l’IRPF.<\/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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Les ajudes p\u00fabliques\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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Existeix una percepci\u00f3 bastant estesa que les subvencions o ajudes p\u00fabliques manquen de transcend\u00e8ncia fiscal. La realitat \u00e9s molt distinta.<\/span><\/p>

Com a norma general, aquestes ajudes generen un guany patrimonial i han de declarar-se en l’exercici en qu\u00e8 es perceben. No obstant aix\u00f2, determinades ajudes permeten repartir la seva tributaci\u00f3 en quatre exercicis. \u00c9s el cas d’algunes ajudes destinades a la reparaci\u00f3 de l’habitatge habitual, determinades ajudes vinculades al Patrimoni Hist\u00f2ric o uns certs incentius dirigits a joves agricultors.<\/span><\/p>

La difer\u00e8ncia pot resultar significativa, especialment quan les quantitats percebudes s\u00f3n elevades.<\/span><\/p>

Rebre una subvenci\u00f3 no significa que estigui exempta. Abans de presentar la declaraci\u00f3 conv\u00e9 analitzar si existeix la possibilitat de fraccionar la seva imputaci\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

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Els deutes impagats tamb\u00e9 tenen efectes fiscals\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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Una altra situaci\u00f3 freq\u00fcent \u00e9s la dels qui han prestat diners o mantenen cr\u00e8dits pendents de cobrament que finalment resulten incobrables. No n’hi ha prou que existeixi la sensaci\u00f3 que aquests diners no es recuperar\u00e0. Perqu\u00e8 la p\u00e8rdua patrimonial pugui declarar-se han de conc\u00f3rrer determinades circumst\u00e0ncies previstes legalment.<\/span><\/p>

Entre elles es troben l’aprovaci\u00f3 de quitacions en determinats procediments de reestructuraci\u00f3, la finalitzaci\u00f3 de procediments concursals o el transcurs d’un any des de l’inici de determinades reclamacions judicials sense que el cr\u00e8dit hagi estat satisfet. A m\u00e9s, si posteriorment es recupera tot o part de l’import, haur\u00e0 de declarar-se el corresponent guany patrimonial.<\/span><\/p>

No tots els deutes impagats permeten generar autom\u00e0ticament una p\u00e8rdua fiscal dedu\u00efble.<\/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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Els canvis de resid\u00e8ncia requereixen una revisi\u00f3 pr\u00e8via\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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Traslladar la resid\u00e8ncia fiscal fora d’Espanya implica revisar acuradament si existeixen rendes pendents d’imputaci\u00f3. Amb car\u00e0cter general, aquestes rendes hauran d’integrar-se en l’\u00faltima declaraci\u00f3 de l’IRPF com a contribuent resident. No obstant aix\u00f2, quan el trasllat es produeixi a un altre Estat membre de la Uni\u00f3 Europea, poden existir alternatives que permetin diferir aquesta tributaci\u00f3. At\u00e8s que aquestes situacions solen anar acompanyades d’importants implicacions patrimonials, resulta especialment recomanable obtenir assessorament previ.<\/span><\/p>

Canviar de resid\u00e8ncia fiscal sense planificar adequadament pot provocar obligacions tribut\u00e0ries inesperades.<\/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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La defunci\u00f3 tamb\u00e9 afecta a les rendes pendents\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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En cas de defunci\u00f3 del contribuent, totes les rendes que estiguessin pendents d’imputaci\u00f3 hauran d’integrar-se en l’\u00faltima declaraci\u00f3 que correspongui presentar. Aquest aspecte sol passar desapercebut en molts processos successoris, on l’atenci\u00f3 se centra exclusivament en l’Impost sobre Successions. No obstant aix\u00f2, revisar correctament la situaci\u00f3 fiscal pendent pot evitar incid\u00e8ncies posteriors per als hereus.<\/span><\/p>

La revisi\u00f3 de l’IRPF pendent ha de formar part del proc\u00e9s de planificaci\u00f3 success\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

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Una revisi\u00f3 a temps evita problemes futurs\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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Els guanys i p\u00e8rdues patrimonials constitueixen un dels \u00e0mbits que generen m\u00e9s errors en les declaracions de la Renda. En molts casos, no perqu\u00e8 existeixi una voluntat d’incomplir, sin\u00f3 perqu\u00e8 les regles d’imputaci\u00f3 temporal resulten complexes i poc intu\u00eftives.<\/span><\/p>

Una venda ajornada, una subvenci\u00f3 rebuda fa diversos anys o un cr\u00e8dit finalment incobrable poden alterar el resultat de la declaraci\u00f3 i donar lloc a regularitzacions posteriors.<\/span><\/p>

Per aix\u00f2, abans de presentar l’IRPF, resulta aconsellable revisar totes aquelles operacions extraordin\u00e0ries realitzades durant l’exercici o pendents d’exercicis anteriors.<\/span><\/p>

A vegades, la difer\u00e8ncia entre tributar correctament o assumir un cost innecessari no est\u00e0 en l’import de l’operaci\u00f3, sin\u00f3 a haver triat el moment adequat per a declarar-la.<\/span><\/p>

\u00a0<\/p>

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

<\/span><\/p>

Si t’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":"

Les vendes ajornades, determinades ajudes p\u00fabliques i els cr\u00e8dits impagats tenen regles espec\u00edfiques d’imputaci\u00f3 que conv\u00e9 con\u00e8ixer per evitar errors i futures regularitzacions.<\/p>\n","protected":false},"author":1,"featured_media":9042247,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9042257","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nVendes ajornades, subvencions i cr\u00e8dits impagats: com s'imputen a l'IRPF? - gremicat<\/title>\n<meta name=\"description\" content=\"Les vendes ajornades, determinades ajudes p\u00fabliques i els cr\u00e8dits impagats tenen regles espec\u00edfiques d'imputaci\u00f3 que conv\u00e9 con\u00e8ixer per evitar errors i futures regularitzacions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/?p=9042245\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vendes ajornades, subvencions i cr\u00e8dits impagats: com s'imputen a l'IRPF? 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