{"id":312225,"date":"2023-10-16T12:00:43","date_gmt":"2023-10-16T12:00:43","guid":{"rendered":"https:\/\/centregestor.es\/?p=312225"},"modified":"2023-10-16T12:05:45","modified_gmt":"2023-10-16T12:05:45","slug":"qui-ha-de-pagar-limpost-sobre-el-patrimoni-a-catalunya","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/qui-ha-de-pagar-limpost-sobre-el-patrimoni-a-catalunya\/","title":{"rendered":"Qui ha de pagar l&#8217;Impost sobre el Patrimoni a Catalunya?"},"content":{"rendered":"<h2>Qu\u00e8 \u00e9s l&#8217;Impost sobre el Patrimoni?<\/h2>\n<p><strong>L&#8217;Impost sobre el Patrimoni<\/strong> \u00e9s un tribut de car\u00e0cter directe i progressiu que grava les rendes patrimonials de les persones f\u00edsiques. Aquest impost pot ser transferit en part o en la seva totalitat a les comunitats aut\u00f2nomes, la qual cosa els atorga l&#8217;autoritat per modificar les exempcions i descomptes establerts en la legislaci\u00f3 estatal.<\/p>\n<p>En aquest an\u00e0lisi, ens centrarem principalment en entendre en qu\u00e8 consisteix<strong> l&#8217;Impost sobre el Patrimoni a Catalunya<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<h2>Nova tarifa de l&#8217;Impost sobre el Patrimoni a Catalunya 2022-2023<\/h2>\n<p>El Decret Llei 16\/2022, que regeix per als anys 2022 i 2023, estableix una nova escala a l&#8217;<strong>Impost sobre el Patrimoni a Catalunya<\/strong>.<\/p>\n<p>Espec\u00edficament, la novetat implica la incorporaci\u00f3 d&#8217;un tram addicional que afecta aquells contribuents les bases liquidables superin els 20 milions d&#8217;euros.<\/p>\n<p>A Catalunya, es concedeix una bonificaci\u00f3 del 95% a la quota corresponent a les propietats forestals i una bonificaci\u00f3 del 99% en la part de la quota relacionada proporcionalment amb b\u00e9ns o drets de contingut econ\u00f2mic del patrimoni protegit de contribuents amb discapacitat.<\/p>\n<p>Les persones amb un patrimoni net igual o superior a 108.200 euros o 216.400 euros per a persones amb discapacitat i aquelles amb una suma de b\u00e9ns i drets que arribi als 2.000.000 d&#8217;euros estan obligades a presentar la declaraci\u00f3 de l&#8217;<strong>Impost sobre el Patrimoni a Catalunya<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2>Catalunya es regeix per l&#8217;escala estatal de l&#8217;Impost sobre el Patrimoni<\/h2>\n<p>La base liquidable de l&#8217;<strong>Impost sobre el Patrimoni a Catalunya<\/strong> es grava a les taxes de l&#8217;escala aprovada per la Comunitat Aut\u00f2noma de Catalunya. En abs\u00e8ncia d&#8217;aquesta escala, s&#8217;aplica la seg\u00fcent taula.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-312226 size-large\" src=\"https:\/\/centregestor.es\/wp-content\/uploads\/2023\/10\/2310-tabla-de-liquidacion-de-IP-en-Cataluna-2-1024x731.png\" alt=\"Taula de liquidaci\u00f3 de l'impost de patrimoni de Catalunya\" width=\"1024\" height=\"731\" srcset=\"https:\/\/centregestor.es\/wp-content\/uploads\/2023\/10\/2310-tabla-de-liquidacion-de-IP-en-Cataluna-2-200x143.png 200w, https:\/\/centregestor.es\/wp-content\/uploads\/2023\/10\/2310-tabla-de-liquidacion-de-IP-en-Cataluna-2-300x214.png 300w, https:\/\/centregestor.es\/wp-content\/uploads\/2023\/10\/2310-tabla-de-liquidacion-de-IP-en-Cataluna-2-400x286.png 400w, https:\/\/centregestor.es\/wp-content\/uploads\/2023\/10\/2310-tabla-de-liquidacion-de-IP-en-Cataluna-2-560x400.png 560w, https:\/\/centregestor.es\/wp-content\/uploads\/2023\/10\/2310-tabla-de-liquidacion-de-IP-en-Cataluna-2-600x429.png 600w, https:\/\/centregestor.es\/wp-content\/uploads\/2023\/10\/2310-tabla-de-liquidacion-de-IP-en-Cataluna-2-768x549.png 768w, https:\/\/centregestor.es\/wp-content\/uploads\/2023\/10\/2310-tabla-de-liquidacion-de-IP-en-Cataluna-2-800x571.png 800w, https:\/\/centregestor.es\/wp-content\/uploads\/2023\/10\/2310-tabla-de-liquidacion-de-IP-en-Cataluna-2-1024x731.png 1024w, https:\/\/centregestor.es\/wp-content\/uploads\/2023\/10\/2310-tabla-de-liquidacion-de-IP-en-Cataluna-2-1200x857.png 1200w, https:\/\/centregestor.es\/wp-content\/uploads\/2023\/10\/2310-tabla-de-liquidacion-de-IP-en-Cataluna-2-1536x1097.png 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Qui ha de declarar l&#8217;Impost sobre el Patrimoni a Catalunya?<\/strong><\/h2>\n<p>L&#8217;obligaci\u00f3 de presentar una declaraci\u00f3 de l&#8217;Impost sobre el Patrimoni a Catalunya est\u00e0 determinada per les rendes patrimonials. A la majoria de les Comunitats Aut\u00f2nomes, els contribuents han de declarar les seves rendes patrimonials quan aquestes arribin o superin els 700.000 euros brutos anuals.<\/p>\n<p>A <strong>Catalunya<\/strong>, no s&#8217;apliquen bonificacions a la quota de l&#8217;impost. Aix\u00f2 significa que el llindar m\u00ednim de rendes patrimonials exemptes a la comunitat \u00e9s de 500.000 euros brutos anuals.<\/p>\n<p>Els ciutadans espanyols estan obligats a declarar les seves propietats immobili\u00e0ries i drets, tant si es troben en territori espanyol com si no. Els no residents fiscals nom\u00e9s han de tributar pels drets situats a <strong>Espanya<\/strong>.<\/p>\n<p>Per determinar si ha de realitzar la Declaraci\u00f3 de l&#8217;Impost sobre el Patrimoni i presentar el Model 714, haur\u00e0 de tenir en compte tres aspectes:<\/p>\n<ul>\n<li><strong>L&#8217;import brut total de les rendes patrimonials<\/strong> amb data del 31 de desembre.<\/li>\n<li><strong>La Comunitat Aut\u00f2noma on resideix<\/strong> i, per tant, on ha de presentar la Declaraci\u00f3 de la Renda.<\/li>\n<li><strong>La titularitat i ubicaci\u00f3 de b\u00e9ns i drets<\/strong>, tant de les persones que resideixen dins del territori espanyol com de les que resideixen fora del pa\u00eds per\u00f2 que ostenten drets i b\u00e9ns en el mateix.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Llista de drets i b\u00e9ns aplicables a l&#8217;Impost sobre el Patrimoni<\/h2>\n<ul>\n<li><strong>B\u00e9ns immobles<\/strong>: prenent com a refer\u00e8ncia el valor cadastral.<\/li>\n<li><strong>B\u00e9ns i drets afectes a activitats empresarials o professionals.<\/strong><\/li>\n<li><strong>Dip\u00f2sits en compte corrent o d&#8217;estalvi<\/strong>, a la vista o a termini.<\/li>\n<li><strong>Accions o participacions en fons propis de qualsevol tipus d&#8217;entitat<\/strong>, valorats segons el seu valor de negociaci\u00f3 mitj\u00e0 del quart trimestre.<\/li>\n<li><strong>Assegurances de vida i rendes temporals o vital\u00edcies<\/strong>, pel seu valor de rescat en el moment del devengament de l&#8217;impost.<\/li>\n<li><strong>Joies<\/strong>, pells de car\u00e0cter suntuari, cotxes de m\u00e9s de 125 cc, embarcacions i aeronaus.<\/li>\n<li><strong>Objectes d&#8217;art o antiguitats.<\/strong><\/li>\n<li><strong>Drets reals i concessions administratives.<\/strong><\/li>\n<li><strong>Drets derivats de la propietat intel\u00b7lectual i industrial<\/strong>, sempre i quan hagin estat adquirits de tercers.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>La recaptaci\u00f3 de l&#8217;<strong>Impost sobre el Patrimoni<\/strong> \u00e9s responsabilitat directa dels Governs Auton\u00f2mics de les Comunitats Aut\u00f2nomes (CCAA), que tenen la potestat per variar el l\u00edmit exempt, i fins i tot per aplicar bonificacions a la quota de fins a un 100%, exemptant del pagament als ciutadans que han de declarar.<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p>Coneix la \u201c<a href=\"https:\/\/centregestor.es\/imputacion-de-rentas-inmobiliarias-pagar-impuestos-por-un-piso-vacio\/\">Imputaci\u00f3n de rentas inmobiliarias: pagar impuesto de pisos vac\u00edos<\/a>\u201d i \u201c<a href=\"https:\/\/centregestor.es\/ca\/en-que-consisteix-limpost-sobre-lhabitatge-buit\/\">En qu\u00e8 consisteix l\u2019impost sobre l\u2019habitatge buit? T\u2019ho expliquem<\/a>\u00ab.<\/p><\/blockquote>\n<h2>Com es calcula l&#8217;impost sobre el patrimoni?<\/h2>\n<p>Per calcular l&#8217;<strong>impost sobre el patrimoni a Catalunya,<\/strong> cal determinar-ne la base imposable.<\/p>\n<p>Aquesta base inclou el valor de tots els actius que componen el patrimoni de l&#8217;individu, com ara b\u00e9ns immobles, joies, saldos en comptes corrents o d&#8217;estalvi, assegurances de vida, obres d&#8217;art, entre d&#8217;altres, despr\u00e9s de deduir els deutes.<\/p>\n<p><strong>En el cas de Catalunya, els 500.000 primers euros estan exempts d&#8217;impostos.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2>Exencions a l&#8217;Impost sobre el Patrimoni a Catalunya<\/h2>\n<p>La base imposable es redueix gr\u00e0cies a les exempcions espec\u00edfiques que s&#8217;apliquen a Catalunya. Aquestes exempcions inclouen:<\/p>\n<ul>\n<li>Els b\u00e9ns que formen part del patrimoni hist\u00f2ric de les Comunitats Aut\u00f2nomes.<\/li>\n<li>Les antiguitats i determinats objectes d&#8217;art.<\/li>\n<li>L&#8217;equipament dom\u00e8stic com ara roba, mobles i estris de la vivenda. S&#8217;exclouen joies, objectes art\u00edstics o hist\u00f2rics, vehicles, embarcacions o aeronaus.<\/li>\n<li>Certains drets de contingut econ\u00f2mic.<\/li>\n<li>Els drets derivats de la propietat intel\u00b7lectual o industrial.<\/li>\n<li>Els valors pertanyents a no residents.<\/li>\n<li>El patrimoni relacionat amb activitats empresarials i professionals.<\/li>\n<li>Les participacions en entitats empresarials i professionals espec\u00edfiques.<\/li>\n<li>La resid\u00e8ncia habitual del contribuent, amb un l\u00edmit d&#8217;exempci\u00f3 de fins a 300.000 euros.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div>\n<p><div class=\"fusion-reading-box-container reading-box-container-1\" style=\"--awb-title-color:#00172b;--awb-margin-top:0px;--awb-margin-bottom:84px;\"><div class=\"reading-box\" style=\"background-color:#f6f6f6;border-width:1px;border-color:#f6f6f6;border-left-width:3px;border-left-color:var(--primary_color);border-style:solid;\"><div class=\"fusion-reading-box-flex\"><h2>Vols assessorament per a la declaraci\u00f3 de l'Impost sobre el Patrimoni a Catalunya?<\/h2><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-desktop-button fusion-tagline-button continue continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:2px 2px 2px 2px\" href=\"https:\/\/centregestor.es\/contacto\/\" target=\"_self\"><span>POSA'T EN CONTACTE AMB NOSALTRES<\/span><\/a><\/div><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-mobile-button continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:2px 2px 2px 2px\" href=\"https:\/\/centregestor.es\/contacto\/\" target=\"_self\"><span>POSA'T EN CONTACTE AMB NOSALTRES<\/span><\/a><\/div><\/div>El nostre equip d&#8217;experts us ajudar\u00e0 amb el que necessiteu.<\/p>\n<div class=\"group final-completion w-full text-token-text-primary border-b border-black\/10 gizmo:border-0 dark:border-gray-900\/50 gizmo:dark:border-0 bg-gray-50 gizmo:bg-transparent dark:bg-[#444654] gizmo:dark:bg-transparent\" data-testid=\"conversation-turn-15\">\n<div class=\"p-4 justify-center text-base md:gap-6 md:py-6 m-auto\">\n<div class=\"flex flex-1 gap-4 text-base mx-auto md:gap-6 gizmo:gap-3 gizmo:md:px-5 gizmo:lg:px-1 gizmo:xl:px-5 md:max-w-2xl lg:max-w-[38rem] gizmo:md:max-w-3xl gizmo:lg:max-w-[40rem] gizmo:xl:max-w-[48rem] xl:max-w-3xl }\">\n<div class=\"relative flex w-[calc(100%-50px)] flex-col gizmo:w-full lg:w-[calc(100%-115px)] agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col gap-3 max-w-full\">\n<div class=\"min-h-[20px] flex flex-col items-start gap-3 whitespace-pre-wrap break-words overflow-x-auto\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\"><\/div>\n<\/div>\n<\/div>\n<div class=\"flex justify-between empty:hidden gizmo:justify-start gizmo:gap-3 lg:block\">\n<div class=\"text-gray-400 flex self-end lg:self-center justify-center gizmo:lg:justify-start mt-2 gizmo:mt-0 visible lg:gap-1 lg:absolute lg:top-0 lg:translate-x-full lg:right-0 lg:mt-0 lg:pl-2 gap-2 md:gap-3\">\n<div class=\"flex gap-1 gizmo:gap-3\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>Centre Gestor respondem a totes les teves dubtes.<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00abHan de presentar l&#8217;Impost sobre el Patrimoni a Catalunya les persones el patrimoni net de les quals sigui igual o superior a 108.200 euros, o 216.400 euros en el cas de persones amb discapacitat, o si la suma de b\u00e9ns i drets arriba als 2.000.000 euros. Vols saber m\u00e9s sobre la nova tarifa d&#8217;aquest impost a Catalunya?\u00bb<\/p>\n<p>\u00abHan de presentar l&#8217;Impost sobre el Patrimoni a Catalunya les persones el patrimoni net de les quals sigui igual o superior a 108.200 euros, o 216.400 euros en el cas de persones amb discapacitat, o si la suma de b\u00e9ns i drets arriba als 2.000.000 euros. Vols saber m\u00e9s sobre la nova tarifa d&#8217;aquest impost a Catalunya?\u00bb<\/p>\n<p>\u00abHan de presentar l&#8217;Impost sobre el Patrimoni a Catalunya les persones el patrimoni net de les quals sigui igual o superior a 108.200 euros, o 216.400 euros en el cas de persones amb discapacitat, o si la suma de b\u00e9ns i drets arriba als 2.000.000 euros. Vols saber m\u00e9s sobre la nova tarifa d&#8217;aquest impost a Catalunya?\u00bb<\/p>\n<p>Han de presentar l&#8217;Impost sobre el Patrimoni a Catalunya les persones el patrimoni net de les quals sigui igual o superior a 108.200 euros, o 216.400 euros en el cas de persones amb discapacitat, o si la suma de b\u00e9ns i drets arriba als 2.000.000 euros. Vols saber m\u00e9s sobre la nova tarifa d&#8217;aquest impost a Catalunya?<\/p>","protected":false},"author":5,"featured_media":312230,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1092],"tags":[2597,2416,2599],"class_list":["post-312225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria-ca","tag-bens","tag-impostos-ca","tag-patrimoni-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qui ha de pagar l&#039;Impost sobre el Patrimoni a Catalunya?<\/title>\n<meta name=\"description\" content=\"L&#039;Impost sobre el Patrimoni a Catalunya \u00e9s un tribut de car\u00e0cter directe i personal que grava el patrimoni de les persones f\u00edsiques. Coneix qui ha de declarar aquest impost segons la nova tarifa. 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