{"id":20792,"date":"2021-10-26T07:09:44","date_gmt":"2021-10-26T07:09:44","guid":{"rendered":"http:\/\/fwcpfcf.cluster026.hosting.ovh.net\/?p=20792"},"modified":"2021-10-26T07:09:44","modified_gmt":"2021-10-26T07:09:44","slug":"modificacio-del-valor-dels-immobles-als-efectes-de-limpost-sobre-successions-i-donacions-i-litp","status":"publish","type":"post","link":"https:\/\/www.jda.es\/ca\/modificacio-del-valor-dels-immobles-als-efectes-de-limpost-sobre-successions-i-donacions-i-litp\/","title":{"rendered":"Modificaci\u00f3 del valor dels immobles als efectes de l&#8217;impost sobre successions i donacions i l&#8217;ITP"},"content":{"rendered":"<p>La Llei 11\/2021 de mesures de prevenci\u00f3 i lluita contra el frau fiscal, publicada el 10 de juliol, modifica<strong> el concepte de la base imposable<\/strong> tant a l&#8217;Impost sobre Successions i Donacions, com a l&#8217;Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documents, creant un nou concepte que \u00e9s el valor de refer\u00e8ncia.<\/p>\n<p>A partir de l&#8217;1 de gener de 2022 els b\u00e9ns i els drets es liquidaran pel seu valor de mercat. No obstant aix\u00f2, <strong>els immobles es liquidaran pel seu valor de refer\u00e8ncia<\/strong>, llevat que el valor de mercat fos superior, de manera que es liquidaria per aquest \u00faltim.<\/p>\n<p><strong>El valor de refer\u00e8ncia vindr\u00e0 determinat per la Direcci\u00f3 General del Castro<\/strong>. \u00c9s un valor diferent del valor cadastral, de manera que no afecta l&#8217;IBI, ni l&#8217;IIVTNU (Plusv\u00e0lia municipal); i encara est\u00e0 pendent de determinar.<\/p>\n<p>En cas de liquidar un impost sobre successions i donacions o un ITP pel valor de refer\u00e8ncia d&#8217;un immoble, mentre aquest valor \u00e9s superior al valor de mercat, <strong>es podr\u00e0 o instar una rectificaci\u00f3 d&#8217;autoliquidaci\u00f3 o rec\u00f3rrer en cas de liquidaci\u00f3 per part de l&#8217;Administraci\u00f3 Tribut\u00e0ria<\/strong>, quan el contribuent consideri que aquest valor de refer\u00e8ncia ha perjudicat els seus interessos leg\u00edtims. En aquest cas, l&#8217;Administraci\u00f3 Tribut\u00e0ria resoldr\u00e0 segons informe em\u00e8s per la Direcci\u00f3 General del Cadastre, qui o ratificar\u00e0 o modificar\u00e0 el valor de refer\u00e8ncia.<\/p>\n<p>&nbsp;<\/p>\n<p>Mariela Asensio<\/p>\n<p>\u00c0rea Fiscal JDA\/SFAI<\/p>\n<p>&nbsp;<\/p>\n<p>Consulti els nostres serveis fiscals <a href=\"https:\/\/www.jda.es\/ca\/serveis\/fiscal-jda\/\">aqu\u00ed<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Llei 11\/2021 de mesures de prevenci\u00f3 i lluita contra el frau fiscal, publicada el 10 de juliol, modifica el concepte de la base imposable tant a l&#8217;Impost sobre Successions i Donacions, com a l&#8217;Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documents, creant un nou concepte que \u00e9s el valor de refer\u00e8ncia. A partir de<\/p>\n","protected":false},"author":50,"featured_media":20790,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[833,785,791],"tags":[],"class_list":["post-20792","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia-ca","category-empreses","category-fiscal-ca"],"_links":{"self":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/20792","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/users\/50"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/comments?post=20792"}],"version-history":[{"count":0,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/20792\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media\/20790"}],"wp:attachment":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media?parent=20792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/categories?post=20792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/tags?post=20792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}