{"id":10220,"date":"2020-11-17T12:20:46","date_gmt":"2020-11-17T11:20:46","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=10220"},"modified":"2020-11-17T12:21:20","modified_gmt":"2020-11-17T11:21:20","slug":"circular-analisi-dels-canvis-en-limpost-de-successions-i-donacions-i-el-seu-impacte-en-la-successio-de-lempresa-familiar","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/circular-analisi-dels-canvis-en-limpost-de-successions-i-donacions-i-el-seu-impacte-en-la-successio-de-lempresa-familiar\/","title":{"rendered":"CIRCULAR. An\u00e0lisi dels canvis en l&#8217;Impost de Successions i Donacions i el seu impacte en la successi\u00f3 de l&#8217;empresa familiar"},"content":{"rendered":"<p>El Parlament de Catalunya va publicar al Diari Oficial de la Generalitat de Catalunya en data 30 d\u2019abril del 2020 la <em>Llei 5\/2020 del 29 d\u2019abril de de mesures fiscals, financeres, administratives i del sector p\u00fablic i de creaci\u00f3 de l&#8217;impost sobre les instal\u00b7lacions que incideixen en el medi ambient.<\/em><\/p>\n<p>La Llei 5\/2020 inclou, per un costat, la creaci\u00f3 de l&#8217;impost sobre les instal\u00b7lacions que incideixen en el medi ambient i, per un altre, un augment de la carga impositiva en alguns tributs propis (<em>c\u00e0non de l&#8217;aigua, impost sobre els habitatges buits, impost sobre grans establiments comercials,\u00a0 impost sobre les estades en establiments tur\u00edstics, impost sobre l&#8217;emissi\u00f3 d&#8217;\u00f2xids de nitrogen a l&#8217;atmosfera produ\u00efda per l&#8217;aviaci\u00f3 comercial i impost sobre begudes ensucrades envasades<\/em>), aix\u00ed com una important modificaci\u00f3 en els tributs cedits com son l&#8217;impost sobre la renda de les persones f\u00edsiques (IRPF), l\u2019impost sobre successions i donacions (ISD) i l&#8217;impost sobre transmissions patrimonials i actes jur\u00eddics documentats (ITP).<\/p>\n<p><strong>De fet, aquests canvis, i especialment pel que fa a l\u2019eliminaci\u00f3 de la bonificaci\u00f3 en el sup\u00f2sit de l\u2019empresa familiar, constitueixen un increment substancial de la tributaci\u00f3 en l\u2019impost sobre successions a Catalunya a partir de l\u20191 de maig d\u2019enguany.<\/strong><\/p>\n<p>Accediu a la circular completa en el seg\u00fcent enlla\u00e7<\/p>\n<p>&nbsp;<\/p>\n<div  class='avia-button-wrap avia-button-center  avia-builder-el-0  avia-builder-el-no-sibling '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-js4sjw-87eedc2f6cdde20d4c101a8466eee64f\">\n#top #wrap_all .avia-button.av-js4sjw-87eedc2f6cdde20d4c101a8466eee64f{\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-js4sjw-87eedc2f6cdde20d4c101a8466eee64f:hover{\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-js4sjw-87eedc2f6cdde20d4c101a8466eee64f .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n#top #wrap_all .avia-button.av-js4sjw-87eedc2f6cdde20d4c101a8466eee64f:hover .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2020\/11\/CIRCULAR-NOV-2020.-Impost-sobre-Successions.-CAT.pdf' class='avia-color-theme-color avia-button avia-button-fullwidth av-js4sjw-87eedc2f6cdde20d4c101a8466eee64f avia-icon_select-no avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"CIRCULAR \"><span class='avia_iconbox_title' >CIRCULAR <\/span><span class='avia_button_background avia-button avia-button-fullwidth avia-color-theme-color'><\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<p><strong>Ester Brullet .\u00a0\u00a0<\/strong><strong>Jaume Men\u00e9ndez<\/strong><\/p>\n<p>economistes \u00b7 \u00c0rea fiscal<\/p>\n<p><strong>assessors@pich.bnfix.com<\/strong><\/p>\n<p><strong>BNFIX PICH<\/strong><\/p>\n<p>Tax \u00b7 Legal \u00b7 Audit<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Parlament de Catalunya va publicar al Diari Oficial de la Generalitat de Catalunya en data 30 d\u2019abril del 2020 la Llei 5\/2020 del 29 d\u2019abril de de mesures fiscals, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":10221,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157,166],"tags":[174,259,491],"class_list":["post-10220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","category-noticias-ca","tag-fiscal-ca","tag-impost-ca","tag-isd"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/10220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=10220"}],"version-history":[{"count":3,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/10220\/revisions"}],"predecessor-version":[{"id":10228,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/10220\/revisions\/10228"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/10221"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=10220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=10220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=10220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}