{"id":9751,"date":"2020-10-15T12:05:23","date_gmt":"2020-10-15T11:05:23","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=9751"},"modified":"2020-10-15T12:05:23","modified_gmt":"2020-10-15T11:05:23","slug":"circular-canvis-en-limpost-de-successions-a-catalunya-en-vigor-des-de-l1-de-maig","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/circular-canvis-en-limpost-de-successions-a-catalunya-en-vigor-des-de-l1-de-maig\/","title":{"rendered":"CIRCULAR. Canvis en l\u2019Impost de Successions a Catalunya, en vigor des de l\u20191 de maig"},"content":{"rendered":"<p><span data-contrast=\"auto\">El Parlament de Catalunya\u00a0<\/span><span data-contrast=\"auto\">va<\/span><span data-contrast=\"auto\">\u00a0publica<\/span><span data-contrast=\"auto\">r<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">al Diari Oficial de la Generalitat de Catalunya\u00a0<\/span><span data-contrast=\"auto\">(DOGC) del\u00a0<\/span><span data-contrast=\"auto\">30 d\u2019abril\u00a0<\/span><span data-contrast=\"auto\">la\u00a0<\/span><i><span data-contrast=\"auto\">Llei 4\/2020 del 29 d\u2019abril dels Pressupostos de la Generalitat del 2020\u00a0<\/span><\/i><span data-contrast=\"auto\">i la\u00a0<\/span><i><span data-contrast=\"auto\">Llei 5\/2020 del 29 d\u2019abril 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.<\/span><\/i><i><span data-contrast=\"auto\">\u00a0<\/span><\/i><span data-contrast=\"auto\">En l\u2019\u00e0mbit fiscal els Pressupostos de la Generalitat inclouen un augment de la c<\/span><span data-contrast=\"auto\">\u00e0rrega\u00a0<\/span><span data-contrast=\"auto\">\u00a0impositiva en alguns tributs cedits i propis.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Un\u00a0<\/span><span data-contrast=\"auto\">dels\u00a0<\/span><b><span data-contrast=\"auto\">canvis rellevants<\/span><\/b><span data-contrast=\"auto\">\u00a0\u00e9s en relaci\u00f3 a\u00a0<\/span><span data-contrast=\"auto\">l\u2019<\/span><b><span data-contrast=\"auto\">Impost de Successions i Donacions<\/span><\/b><b><span data-contrast=\"auto\">\u00a0a partir de l\u20191 de maig<\/span><\/b><b><span data-contrast=\"auto\">\u00a0del 2020<\/span><\/b><span data-contrast=\"auto\">\u00a0que inclou novetats impositives que afecten als grups de parentiu I\u00a0<\/span><span data-contrast=\"auto\">i<\/span><span data-contrast=\"auto\">\u00a0II, \u00e9s a dir, c\u00f2njuges, descendents i ascendents<\/span><span data-contrast=\"auto\">:\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><span data-contrast=\"auto\">Aplicaci\u00f3 de nous\u00a0<\/span><b><span data-contrast=\"auto\">coeficients multiplicadors<\/span><\/b><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">tant en successions com en donacions\u00a0<\/span><span data-contrast=\"auto\">per\u00a0<\/span><span data-contrast=\"auto\">a c\u00f2njuges, descendents i ascendents<\/span><span data-contrast=\"auto\">,<\/span><span data-contrast=\"auto\">\u00a0<\/span><b><span data-contrast=\"auto\">que incrementen la quota tribut\u00e0ria a partir d\u2019un<\/span><\/b><b><span data-contrast=\"auto\">\u00a0patrimoni preestablert superior a 500.000 \u20ac<\/span><\/b><b><span data-contrast=\"auto\">.<\/span><\/b><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><span data-contrast=\"auto\">Modificaci\u00f3 de les\u00a0<\/span><b><span data-contrast=\"auto\">bonificacions de la quota tribut\u00e0ria<\/span><\/b><b><span data-contrast=\"auto\">:<\/span><\/b><span data-contrast=\"auto\">\u00a0es mant\u00e9 la bonificaci\u00f3 del 99% per als c\u00f2njuges i els trams actuals nom\u00e9s seran d\u2019aplicaci\u00f3 pels contribuents del grup I (descendents menors de 21 anys). Per\u00a0<\/span><span data-contrast=\"auto\">a\u00a0<\/span><span data-contrast=\"auto\">la resta de contribuents del grup II (<\/span><b><span data-contrast=\"auto\">descendents majors de 21 anys i ascendents<\/span><\/b><span data-contrast=\"auto\">)\u00a0<\/span><b><span data-contrast=\"auto\">s\u2019aplica una nova taula de bonificacions inferiors a les vigents actualment.<\/span><\/b><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">D<\/span><\/b><b><span data-contrast=\"auto\">es del punt de vista empresarial<\/span><\/b><span data-contrast=\"auto\">\u00a0\u00e9s\u00a0<\/span><span data-contrast=\"auto\">e<\/span><span data-contrast=\"auto\">specialment\u00a0<\/span><b><span data-contrast=\"auto\">rellevant<\/span><\/b><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">l<\/span><span data-contrast=\"auto\">\u2019elimina<\/span><span data-contrast=\"auto\">ci\u00f3 de<\/span><span data-contrast=\"auto\">\u00a0la reducci\u00f3 a la meitat de les bonificacions en el sup\u00f2sit d\u2019aplicar alguna reducci\u00f3<\/span><span data-contrast=\"auto\">\u00a0que estableix la llei, com ara la reducci\u00f3 per\u00a0<\/span><b><span data-contrast=\"auto\">adquisici\u00f3 de participacions en entitats<\/span><\/b><span data-contrast=\"auto\">, en qu\u00e8\u00a0<\/span><b><span data-contrast=\"auto\">no \u00e9s d\u2019aplicaci\u00f3 cap bonificaci\u00f3 a la quota.\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Per\u00a0<\/span><span data-contrast=\"auto\">con\u00e8ixer\u00a0<\/span><span data-contrast=\"auto\">l\u2019efecte del canvi normatiu vigent\u00a0<\/span><span data-contrast=\"auto\">des\u00a0<\/span><span data-contrast=\"auto\">de l\u20191 de maig\u00a0<\/span><span data-contrast=\"auto\">passat\u00a0<\/span><span data-contrast=\"auto\">s\u2019ha procedit a plantejar tres sup\u00f2sits d\u2019aplicaci\u00f3 habitual en els contribuents de l\u2019Impost de Successions detallats a continuaci\u00f3:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">1. En el <\/span><b><span data-contrast=\"auto\">primer sup\u00f2sit<\/span><\/b><span data-contrast=\"auto\">\u00a0es planteja l\u2019Impost de Successions\u00a0<\/span><span data-contrast=\"auto\">on\u00a0<\/span><span data-contrast=\"auto\">els beneficiaris s\u00f3n el c\u00f2njuge i un descendent<\/span><span data-contrast=\"auto\">,<\/span><span data-contrast=\"auto\">\u00a0amb un cabdal hereditari total entre el causant i el c\u00f2njuge de 2.<\/span><span data-contrast=\"auto\">495<\/span><span data-contrast=\"auto\">.000 \u20ac,<\/span><span data-contrast=\"auto\">\u00a0amb les seg\u00fcents propietats\u00a0<\/span><span data-contrast=\"auto\">i titularitats:<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">Habitatge habitual<\/span><span data-contrast=\"auto\">:\u00a0<\/span><span data-contrast=\"auto\">valor cadastral total 150.000 \u20ac<\/span><span data-contrast=\"auto\">\u00a0(valor actualitzat\u00a0<\/span><span data-contrast=\"auto\">330.000 \u20ac)<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Titularitat compartida al 50%<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1440,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">Segona resid\u00e8ncia<\/span><span data-contrast=\"auto\">:\u00a0<\/span><span data-contrast=\"auto\">valor cadastral total 120.000 \u20ac<\/span><span data-contrast=\"auto\">\u00a0(valor actualitzat 2<\/span><span data-contrast=\"auto\">2<\/span><span data-contrast=\"auto\">0.000 \u20ac)<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Titularitat compartida al 50%<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559731&quot;:696,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"2\"><span data-contrast=\"auto\">Habitatge<\/span><span data-contrast=\"auto\">\u00a0arrenda<\/span><span data-contrast=\"auto\">t<\/span><span data-contrast=\"auto\">:<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">valors cadastrals totals\u00a0<\/span><span data-contrast=\"auto\">45<\/span><span data-contrast=\"auto\">.000 \u20ac<\/span><span data-contrast=\"auto\">\u00a0(valor actualitzat\u00a0<\/span><span data-contrast=\"auto\">105<\/span><span data-contrast=\"auto\">.000 \u20ac)<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Titularitat\u00a0<\/span><span data-contrast=\"auto\">100 % del causant.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559731&quot;:696,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">Local arrendat:<\/span><span data-contrast=\"auto\">\u00a0valor cadastrals\u00a0<\/span><span data-contrast=\"auto\">85<\/span><span data-contrast=\"auto\">.000 \u20ac (valor actualitzat\u00a0<\/span><span data-contrast=\"auto\">100<\/span><span data-contrast=\"auto\">.000 \u20ac)<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Titularitat\u00a0<\/span><span data-contrast=\"auto\">100 % del causant.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559731&quot;:696,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"2\"><span data-contrast=\"auto\">C<\/span><span data-contrast=\"auto\">apital mobiliari<\/span><span data-contrast=\"auto\">\u00a0(comptes corrents i\/o fons d\u2019inversi\u00f3)<\/span><span data-contrast=\"auto\">: valor total\u00a0<\/span><span data-contrast=\"auto\">3<\/span><span data-contrast=\"auto\">50.00<\/span><span data-contrast=\"auto\">0<\/span><span data-contrast=\"auto\">\u00a0\u20ac<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Titularitat causant\u00a0<\/span><span data-contrast=\"auto\">150.000 \u20ac, titular de la c\u00f2njuge 200.000 \u20ac<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1440,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"2\"><span data-contrast=\"auto\">P<\/span><span data-contrast=\"auto\">articipacions en entitats<\/span><span data-contrast=\"auto\">\u00a0que compleixen el requisits d\u2019aplicaci\u00f3 de la reducci\u00f3 per aquest concepte<\/span><span data-contrast=\"auto\">: valor total 1.<\/span><span data-contrast=\"auto\">3<\/span><span data-contrast=\"auto\">90.000 \u20ac<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Titularitat\u00a0<\/span><span data-contrast=\"auto\">del causant\u00a0<\/span><span data-contrast=\"auto\">7<\/span><span data-contrast=\"auto\">00.000 \u20ac, titularitat de la c\u00f2njuge<\/span><span data-contrast=\"auto\">\u00a06<\/span><span data-contrast=\"auto\">90.000 \u20ac<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1440,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1440,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><span data-contrast=\"auto\">2. En el <\/span><b><span data-contrast=\"auto\">segon sup\u00f2sit<\/span><\/b><span data-contrast=\"auto\">\u00a0es planteja\u00a0<\/span><span data-contrast=\"auto\">l\u2019Impost de Successions on\u00a0<\/span><span data-contrast=\"auto\">els beneficiaris s\u00f3n el c\u00f2njuge i un descendent<\/span><span data-contrast=\"auto\">,<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">amb un cabdal hereditari total entre el causant i el c\u00f2njuge de 840.000 \u20ac,<\/span><span data-contrast=\"auto\">\u00a0amb les seg\u00fcents propietats de titularitat compartida amb el c\u00f2njuge:<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">Habitatge habitual<\/span><span data-contrast=\"auto\">: valor cadastral total 150.000 \u20ac<\/span><span data-contrast=\"auto\">\u00a0(valor actualitzat 330.000 \u20ac)<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"2\"><span data-contrast=\"auto\">Segona resid\u00e8ncia:<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">valor cadastral total 116.000 \u20ac<\/span><span data-contrast=\"auto\">\u00a0(valor actualitzat\u00a0<\/span><span data-contrast=\"auto\">210.000 \u20ac)<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">C<\/span><span data-contrast=\"auto\">apital mobiliari<\/span><span data-contrast=\"auto\">\u00a0(comptes corrents i\/o fons d\u2019inversi\u00f3)<\/span><span data-contrast=\"auto\">: valor total\u00a0<\/span><span data-contrast=\"auto\">30<\/span><span data-contrast=\"auto\">0.000 \u20ac<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1440,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><span data-contrast=\"auto\">3. En<\/span><span data-contrast=\"auto\">\u00a0el<\/span><span data-contrast=\"auto\">\u00a0<\/span><b><span data-contrast=\"auto\">tercer sup\u00f2sit<\/span><\/b><span data-contrast=\"auto\">\u00a0plantejat,<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">els beneficiaris s\u00f3n el c\u00f2njuge i dos descendents<\/span><span data-contrast=\"auto\">,\u00a0<\/span><span data-contrast=\"auto\">amb un cabdal hereditari total entre el causant i el c\u00f2njuge de 840.000 \u20ac, amb<\/span><span data-contrast=\"auto\">\u00a0les seg\u00fcents propietats de titularitat compartida amb el c\u00f2njuge:<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"2\"><span data-contrast=\"auto\">Habitatge habitual<\/span><span data-contrast=\"auto\">: valor cadastral total 150.000 \u20ac<\/span><span data-contrast=\"auto\">\u00a0(valor actualitzat 330.000 \u20ac)<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"2\"><span data-contrast=\"auto\">Segona resid\u00e8ncia<\/span><span data-contrast=\"auto\">: valor cadastral total 116.000 \u20ac<\/span><span data-contrast=\"auto\">\u00a0(valor actualitzat\u00a0<\/span><span data-contrast=\"auto\">210.000 \u20ac)<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">C<\/span><span data-contrast=\"auto\">apital mobiliari<\/span><span data-contrast=\"auto\">\u00a0(comptes corrents i\/o fons d\u2019inversi\u00f3)<\/span><span data-contrast=\"auto\">: valor total\u00a0<\/span><span data-contrast=\"auto\">30<\/span><span data-contrast=\"auto\">0.000 \u20ac<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1080,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><span data-contrast=\"auto\">En els tres sup\u00f2sits plantejats s\u2019analitza la<\/span><span data-contrast=\"auto\">\u00a0tributaci\u00f3 de la successi\u00f3 al c\u00f2njuge amb la leg\u00edtima al\/s descendent\/s i la posterior successi\u00f3 del c\u00f2njuge al\/s descendent\/s<\/span><span data-contrast=\"auto\">. I per altra banda, es planteja la\u00a0<\/span><span data-contrast=\"auto\">ren\u00fancia de l\u2019her\u00e8ncia del c\u00f2njuge i la successi\u00f3 directa al\/s descendent\/s<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En el\u00a0<\/span><b><span data-contrast=\"auto\">primer sup\u00f2sit<\/span><\/b><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">en el qu\u00e8 els causants s\u00f3n propietaris de\u00a0<\/span><b><span data-contrast=\"auto\">diversos immobles<\/span><\/b><b><span data-contrast=\"auto\">, capital mobiliari<\/span><\/b><b><span data-contrast=\"auto\">\u00a0i\u00a0<\/span><\/b><b><span data-contrast=\"auto\">participacions<\/span><\/b><b><span data-contrast=\"auto\">\u00a0en entitats\u00a0<\/span><\/b><span data-contrast=\"auto\">on es d\u2019aplicaci\u00f3 la reducci\u00f3 estipulada per la llei, amb el canvi de normativa s\u2019observa\u00a0<\/span><b><span data-contrast=\"auto\">un increment de la tributaci\u00f3 d\u2019un 70%<\/span><\/b><b><span data-contrast=\"auto\">\u00a0&#8211; 74 %.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><span data-contrast=\"auto\">H<\/span><span data-contrast=\"auto\">ER\u00c8NCIA AL C\u00d2NJUGE\u00a0<\/span><span data-contrast=\"auto\">I LEG\u00cdTIMA AL DESCENDENT I POSTERIOR SUCCESSI\u00d3 AL DESCENDENT.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\">\n<tbody>\n<tr>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"4113\"><b><span data-contrast=\"none\">Cabdal hereditari<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">NORMATIVA 2014<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">NORMATIVA 2020<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">CONJUGE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">DESCENDENT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">CONJUGE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">DESCENDENT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Defunci\u00f3 CAUSANT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">1.33<\/span><span data-contrast=\"none\">0<\/span><span data-contrast=\"none\">.000 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">694,85 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">906,18 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">764,33 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">7.240,70 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Defunci\u00f3 C\u00d3NJUGE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">1.16<\/span><span data-contrast=\"none\">5<\/span><span data-contrast=\"none\">.000 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">115.294,32 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">190.388,16 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Cost Fiscal Total Increment<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"4113\"><b><span data-contrast=\"none\">2.495.000 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">694,85 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">116.200,50 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">764,33 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">197.628,86 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">116.895,34 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">198.393,19 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">70%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:3,&quot;335551620&quot;:3,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><span data-contrast=\"auto\">REN\u00daNCIA DE L\u2019HER\u00c8NCIA PER PART DEL\u00a0<\/span><span data-contrast=\"auto\">C\u00d2NJUGE I SUCCESSI\u00d3 DIRECTA AL DESCENDENT.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\">\n<tbody>\n<tr>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"4113\"><b><span data-contrast=\"none\">Cabdal hereditari<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">NORMATIVA 2014<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">NORMATIVA 2020<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">DESCENDENT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">DESCENDENT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Defunci\u00f3 CAUSANT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">1.330.000 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">55.426,24 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">90.846,12 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Defunci\u00f3 C\u00d3NJUGE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">1.165.000 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">3<\/span><span data-contrast=\"none\">2.226,39 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">62.027,35 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Cost Fiscal Total Increment<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"none\">2.495.000 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">87.652,64 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">152.873,47 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">74%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:3,&quot;335551620&quot;:3,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"auto\">En l\u2019an\u00e0lisi del\u00a0<\/span><b><span data-contrast=\"auto\">segon sup\u00f2sit<\/span><\/b><span data-contrast=\"auto\">\u00a0en qu\u00e8 els causants s\u00f3n titulars d<\/span><span data-contrast=\"auto\">e\u00a0<\/span><b><span data-contrast=\"auto\">dos immobles (habitatge habitual i segona resid\u00e8ncia) i capital mobiliari<\/span><\/b><span data-contrast=\"auto\">\u00a0amb l\u2019aplicaci\u00f3 de les noves mesures s\u2019observa\u00a0<\/span><b><span data-contrast=\"auto\">un increment de la tributaci\u00f3 d\u2019un\u00a0<\/span><\/b><b><span data-contrast=\"auto\">430% i 879%<\/span><\/b><span data-contrast=\"auto\">\u00a0en funci\u00f3 de<\/span><span data-contrast=\"auto\">l beneficiari:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><span data-contrast=\"auto\">HER\u00c8NCIA AL C\u00d2NJUGE I LEG\u00cdTIMA AL DESCENDENT I POSTERIOR SUCCESSI\u00d3 AL DESCENDENT.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\">\n<tbody>\n<tr>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"4113\"><b><span data-contrast=\"none\">Cabdal hereditari<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"auto\">NORMATIVA 2014<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"auto\">NORMATIVA 2020<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">CONJUGE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">DESCENDENT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">CONJUGE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">DESCENDENT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">Defunci\u00f3 CAUSANT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">420.000 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">97,97 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">97,97 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">Defunci\u00f3 C\u00d3NJUGE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">420.000 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">4.272,03 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">23.068,94 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"auto\">Cost Fiscal Total Increment<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"4113\"><b><span data-contrast=\"none\">840.000 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">97,97 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">4.272,03 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">97,97 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">23.068,94 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"auto\">4.370,00 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"auto\">23.166,91 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">430%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:3,&quot;335551620&quot;:3,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span data-contrast=\"auto\">REN\u00daNCIA DE L\u2019HER\u00c8NCIA PER PART DEL C\u00d2NJUGE I SUCCESSI\u00d3 DIRECTA AL DESCENDENT.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\">\n<tbody>\n<tr>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"4113\"><b><span data-contrast=\"none\">Cabdal hereditari<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">NORMATIVA 2014<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">NORMATIVA 2020<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">DESCENDENT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">DESCENDENT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Defunci\u00f3 CAUSANT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">420.000 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">978,70<\/span><span data-contrast=\"none\">\u00a0\u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">9.124,11<\/span><span data-contrast=\"none\">\u00a0\u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Defunci\u00f3 C\u00d3NJUGE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">420.000 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">978,70<\/span><span data-contrast=\"none\">\u00a0\u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">10.036,53<\/span><span data-contrast=\"none\">\u00a0\u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Cost Fiscal Total Increment<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"none\">840.000 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">1.957,39<\/span><\/b><b><span data-contrast=\"none\">\u00a0\u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">19.160,64<\/span><\/b><b><span data-contrast=\"none\">\u00a0\u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">879%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:3,&quot;335551620&quot;:3,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0Finalment<\/span><span data-contrast=\"auto\">, en el\u00a0<\/span><b><span data-contrast=\"auto\">tercer sup\u00f2sit<\/span><\/b><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">els<\/span><span data-contrast=\"auto\">\u00a0causants s\u00f3n titulars de\u00a0<\/span><b><span data-contrast=\"auto\">dos immobles (habitatge habitual i segona resid\u00e8ncia) i capital mobiliari<\/span><\/b><span data-contrast=\"auto\">, per\u00f2 e<\/span><span data-contrast=\"auto\">ls successors s\u00f3n el c\u00f2njuge i dos descendents. A<\/span><span data-contrast=\"auto\">mb l\u2019aplicaci\u00f3 de les noves mesures s\u2019observa\u00a0<\/span><b><span data-contrast=\"auto\">un increment de la tributaci\u00f3 d\u2019un\u00a0<\/span><\/b><b><span data-contrast=\"auto\">956<\/span><\/b><b><span data-contrast=\"auto\">% i\u00a0<\/span><\/b><b><span data-contrast=\"auto\">1926<\/span><\/b><b><span data-contrast=\"auto\">%<\/span><\/b><span data-contrast=\"auto\">\u00a0en funci\u00f3 de<\/span><span data-contrast=\"auto\">l beneficiari:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">HER\u00c8NCIA AL C\u00d2NJUGE I LEG\u00cdTIMA AL DESCENDENT I POSTERIOR SUCCESSI\u00d3 AL DESCENDENT.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\">\n<tbody>\n<tr>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"4113\"><b><span data-contrast=\"none\">Cabdal hereditari<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"3\" data-celllook=\"4369\"><b><span data-contrast=\"auto\">NORMATIVA 2014<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"3\" data-celllook=\"4369\"><b><span data-contrast=\"auto\">NORMATIVA 2020<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">CONJUGE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">DESCENDENT 1<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">DESCENDENT<\/span><\/b><b><span data-contrast=\"auto\">\u00a02<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">CONJUGE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">DESCENDENT 1<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">DESCENDENT<\/span><\/b><b><span data-contrast=\"auto\">\u00a02<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">Defunci\u00f3 CAUSANT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">420.000 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">97,97 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">97,97 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">Defunci\u00f3 C\u00d3NJUGE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">420.000 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">450,90 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">450,90 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">5.230,45 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">5.230,45 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"auto\">Cost Fiscal Total Increment<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"4113\"><b><span data-contrast=\"none\">840.000 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">97,97 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">450,90 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">450,90 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">97,97 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">5.230.45 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">5.230.45 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" data-celllook=\"4369\"><b><span data-contrast=\"auto\">999,76<\/span><\/b><b><span data-contrast=\"auto\">\u00a0\u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"3\" data-celllook=\"4369\"><b><span data-contrast=\"auto\">10.558,88<\/span><\/b><b><span data-contrast=\"auto\">\u00a0\u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">956%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:3,&quot;335551620&quot;:3,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><span data-contrast=\"auto\">REN\u00daNCIA DE L\u2019HER\u00c8NCIA PER PART DEL C\u00d2NJUGE I SUCCESSI\u00d3 DIRECTA AL DESCENDENT.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\">\n<tbody>\n<tr>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"4113\"><b><span data-contrast=\"none\">Cabdal hereditari<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">NORMATIVA 2014<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">NORMATIVA 2020<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">DESCENDENT 1<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">DESCENDENT 2<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">DESCENDENT 1<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">DESCENDENT 2<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Defunci\u00f3 CAUSANT<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">420.000 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">59,65<\/span><span data-contrast=\"none\">\u00a0\u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">59,65<\/span><span data-contrast=\"none\">\u00a0\u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">1.150,96<\/span><span data-contrast=\"none\">\u00a0\u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">1.150,96<\/span><span data-contrast=\"none\">\u00a0\u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Defunci\u00f3 C\u00d3NJUGE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">420.000 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">59,65<\/span><span data-contrast=\"none\">\u00a0\u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">59,65<\/span><span data-contrast=\"none\">\u00a0\u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">1.266,06 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">1.266,06 \u20ac<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Cost Fiscal Total Increment<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"4113\"><b><span data-contrast=\"none\">840.000 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">119,30<\/span><\/b><b><span data-contrast=\"none\">\u00a0\u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">119,30<\/span><\/b><b><span data-contrast=\"none\">\u00a0\u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">2.417,02 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">2.417,02 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">238,61<\/span><\/b><b><span data-contrast=\"none\">\u00a0\u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">4.834,03 \u20ac<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">1926<\/span><\/b><b><span data-contrast=\"none\">%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:3,&quot;335551620&quot;:3,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En l\u2019an\u00e0lisi planteja<\/span><span data-contrast=\"auto\">da<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">de<\/span><span data-contrast=\"auto\">l canvi normatiu de l\u2019Impost de Successions vigent\u00a0<\/span><span data-contrast=\"auto\">des de\u00a0<\/span><span data-contrast=\"auto\">l\u20191 de maig\u00a0<\/span><span data-contrast=\"auto\">sorpr\u00e8n\u00a0<\/span><b><span data-contrast=\"auto\">l\u2019augment de la tributaci\u00f3 a causa de la disminuci\u00f3 de les\u00a0<\/span><\/b><b><span data-contrast=\"auto\">bonificacions\u00a0<\/span><\/b><b><span data-contrast=\"auto\">per descendents majors de 21 anys.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Des del\u00a0<\/span><b><span data-contrast=\"auto\">punt de vista empresarial<\/span><\/b><span data-contrast=\"auto\">,\u00a0<\/span><b><span data-contrast=\"auto\">l<\/span><\/b><b><span data-contrast=\"auto\">\u2019eliminaci\u00f3 de les bonificacions en el sup\u00f2sit d\u2019aplicar la reducci\u00f3 per adquisici\u00f3 d\u2019empresa familiar<\/span><\/b><b><span data-contrast=\"auto\">, suposa un increment substancial en la tributaci\u00f3 per aquest impost.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><strong>Ester Brullet<\/strong><\/p>\n<p>ester.brullet@pich.bnfinx.com<\/p>\n<p>\u00c0rea Fiscal<\/p>\n<p>(Imatge de Roberto Nickson per a Unsplash)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Parlament de Catalunya\u00a0va\u00a0publicar\u00a0al Diari Oficial de la Generalitat de Catalunya\u00a0(DOGC) del\u00a030 d\u2019abril\u00a0la\u00a0Llei 4\/2020 del 29 d\u2019abril dels Pressupostos de la Generalitat del 2020\u00a0i la\u00a0Llei 5\/2020 del 29 d\u2019abril de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9752,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157],"tags":[174,259,471],"class_list":["post-9751","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","tag-fiscal-ca","tag-impost-ca","tag-impost-de-successions"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/9751","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=9751"}],"version-history":[{"count":2,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/9751\/revisions"}],"predecessor-version":[{"id":9758,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/9751\/revisions\/9758"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/9752"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=9751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=9751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=9751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}