{"id":30532,"date":"2025-11-03T11:06:20","date_gmt":"2025-11-03T10:06:20","guid":{"rendered":"https:\/\/pich.bnfix.com\/la-vivienda-habitual-excluida-del-computo-para-ser-gran-tenedor-de-vivienda-en-catalunya\/"},"modified":"2025-11-24T16:29:10","modified_gmt":"2025-11-24T15:29:10","slug":"la-vivienda-habitual-excluida-del-computo-para-ser-gran-tenedor-de-vivienda-en-catalunya","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/la-vivienda-habitual-excluida-del-computo-para-ser-gran-tenedor-de-vivienda-en-catalunya\/","title":{"rendered":"L&#8217;habitatge habitual, excl\u00f2s del c\u00f2mput per ser gran tenidor d&#8217;habitatge a Catalunya"},"content":{"rendered":"<section  class='av_textblock_section av-mhiyqwdq-def1d8f79760fe41327d424c9d83f1e3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">3 de noviembre, 2025<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-mhiyrgof-d5fa0938adddacede00a14d4f7d3173d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>L&#8217;habitatge habitual, excl\u00f2s del c\u00f2mput per ser gran tenidor d&#8217;habitatge a Catalunya<\/strong><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-mhiyxmaf-f3a27012de64c03f128b607dbf920d58 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-mhiyxmaf-f3a27012de64c03f128b607dbf920d58__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-30861 avia-img-lazy-loading-not-30861\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/pisos-sant-magi-1500x430-1.jpg\" width=\"1500\" height=\"430\" title='pisos-sant-magi-1500x430' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/pisos-sant-magi-1500x430-1.jpg 1500w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/pisos-sant-magi-1500x430-1-300x86.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/pisos-sant-magi-1500x430-1-1030x295.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/pisos-sant-magi-1500x430-1-768x220.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/pisos-sant-magi-1500x430-1-310x89.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/pisos-sant-magi-1500x430-1-450x129.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/pisos-sant-magi-1500x430-1-357x102.jpg 357w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mhiz45tz-576ef5aa64d5065a587e592bf721d40c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>La Generalitat de Catalunya ha revisat la normativa relacionada amb la regulaci\u00f3 de l&#8217;habitatge, i en concret amb la definici\u00f3 de \u201cgran tenidor\u201d d&#8217;habitatge, perqu\u00e8 ha excl\u00f2s expressament\u00a0 l&#8217;habitatge habitual en el c\u00f2mput d&#8217;immobles necessaris per aconseguir aquesta condici\u00f3.<\/strong> Aix\u00ed mateix, per primera vegada s&#8217;unifiquen les condicions fiscals i administratives aplicables als grans propietaris d&#8217;habitatge a Catalunya.<\/p>\n<p>Fins fa uns dies es considerava gran tenidor a:<\/p>\n<ul>\n<li>Tota persona f\u00edsica o jur\u00eddica titular de\u202fcinc o m\u00e9s immobles\u202fsituats en municipis declarats zona de mercat residencial tensionado, o<\/li>\n<li>Tota persona f\u00edsica o jur\u00eddica titular de\u202fm\u00e9s de 10 immobles urbans d&#8217;\u00fas residencial\u202fsituats en territori espanyol o d&#8217;una\u202f superf\u00edcie constru\u00efda de m\u00e9s de 1.500 m\u00b2 d&#8217;\u00fas residencial, exclosos els garatges i els trasters, i sempre que almenys un d&#8217;ells estigu\u00e9s en territori catal\u00e0.<\/li>\n<\/ul>\n<p>Aquesta regulaci\u00f3\u202fno feia refer\u00e8ncia a l&#8217;habitatge habitual, la qual cosa implicava que es computava a l&#8217;efecte del llindar per a ser considerat gran tenidor.<\/p>\n<p>Fins a l&#8217;esmentada modificaci\u00f3, coexistien difer\u00e8ncies notables entre:<\/p>\n<ul>\n<li><strong>L&#8217;\u00e0mbit fiscal<\/strong> (dependent del departament d\u2019Economia), especialment en l&#8217;aplicaci\u00f3 de tipus agreujats del 20% en l&#8217;Impost sobre Transmissions Patrimonials (ITP) per a zones tensionadas, on l&#8217;habitatge habitual\u202fno es computava\u202fa aquest efecte;<\/li>\n<li><strong>La regulaci\u00f3 en mat\u00e8ria d&#8217;habitatge,<\/strong> en la qual\u202fs\u00ed s&#8217;inclo\u00efa\u202fl&#8217;habitatge habitual per al c\u00f2mput.<\/li>\n<\/ul>\n<p>Aquesta difer\u00e8ncia ha generat confusi\u00f3 tant al sector immobiliari com entre els propietaris, dificultant la planificaci\u00f3 i compliment normatiu.<\/p>\n<p>Amb la recent modificaci\u00f3, i l&#8217;exclusi\u00f3 expressa de l&#8217;habitatge habitual\u202fdel c\u00f2mput d&#8217;immobles residencials <strong>per a la consideraci\u00f3 de gran tenidor, nom\u00e9s es consideraran els que no siguin habitatge habitual, eliminant aix\u00ed les disfuncions existents entre la normativa fiscal i l&#8217;administrativa.<\/strong> La unificaci\u00f3 respon a la demanda persistent de major seguretat jur\u00eddica i claredat normativa, i permet una\u202faplicaci\u00f3 homog\u00e8nia dels requisits i obligacions legals aplicables als grans tenidors d&#8217;habitatge a Catalunya.<\/p>\n<p>Malgrat l&#8217;avan\u00e7, <strong>l&#8217;aplicaci\u00f3 pr\u00e0ctica de la nova definici\u00f3 podr\u00e0 requerir futurs aclariments, ja que subsisteixen determinades incongru\u00e8ncies<\/strong> i incerteses normatives que hauran d&#8217;anar aclarint-se amb la pr\u00e0ctica administrativa i futures disposicions interpretatives.<\/p>\n<p>Com sempre, quedem a la seva disposici\u00f3 per a resoldre qualsevol dubte o valorar l&#8217;impacte d&#8217;aquesta normativa en les seves operacions immobili\u00e0ries i fiscals.<\/p>\n<hr \/>\n<p style=\"text-align: right;\"><strong>V\u00edctor Bueno\u202f \u00b7\u00a0<a href=\"mailto:victor.bueno@pich.bnfix.com\">victor.bueno@pich.bnfix.com<\/a>\u00a0<\/strong><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\">Advocat, \u00c0rea Legal de <\/span>BNFIX PICH TAX LEGAL <span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":30526,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[1344,1484,1485,1367],"class_list":["post-30532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-grandes-tenedores-ca","tag-grans-tenidors","tag-registre-de-grans-tenidors","tag-registro-de-grandes-tenedores-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/30532","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=30532"}],"version-history":[{"count":7,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/30532\/revisions"}],"predecessor-version":[{"id":30534,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/30532\/revisions\/30534"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/30526"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=30532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=30532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=30532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}