{"id":11644,"date":"2025-12-19T10:36:45","date_gmt":"2025-12-19T09:36:45","guid":{"rendered":"https:\/\/maluquerabogados.com\/publicaciones\/impuesto-sobre-sucesiones-en-cataluna\/"},"modified":"2025-12-31T11:15:23","modified_gmt":"2025-12-31T10:15:23","slug":"impost-sobre-successions-a-catalunya","status":"publish","type":"post","link":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/","title":{"rendered":"Gesti\u00f3 d\u2019her\u00e8ncies: l\u2019Impost sobre Successions a Catalunya"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Quan una persona mor, els seus hereus han d\u2019afrontar no nom\u00e9s la gesti\u00f3 emocional i patrimonial de l\u2019her\u00e8ncia, sin\u00f3 tamb\u00e9 les&nbsp;obligacions fiscals&nbsp;que aquesta comporta. Una de les m\u00e9s rellevants \u00e9s l\u2019Impost sobre Successions i Donacions, que grava la transmissi\u00f3 de b\u00e9ns i drets per causa de mort.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La legislaci\u00f3 catalana, per\u00f2, preveu&nbsp;importants beneficis fiscals&nbsp;per a determinats sup\u00f2sits, especialment quan la persona difunta desenvolupava una&nbsp;activitat econ\u00f2mica. Entre aquests, destaca la&nbsp;reducci\u00f3 del 95 % del valor net&nbsp;dels b\u00e9ns afectes a aquesta activitat, una mesura que pot suposar un&nbsp;estalvi fiscal molt considerable&nbsp;per als hereus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En aquest <em>post<\/em> veurem&nbsp;en qu\u00e8 consisteix aquesta reducci\u00f3, qui la pot aplicar, quins requisits exigeix la normativa catalana i en quines situacions es pot perdre aquest benefici fiscal.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-mohammad-danish-290641-891059-1024x683.jpg\" alt=\"Impost sobre Successions\" class=\"wp-image-11470\" style=\"width:632px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-mohammad-danish-290641-891059-1024x683.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-mohammad-danish-290641-891059-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-mohammad-danish-290641-891059-768x512.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-mohammad-danish-290641-891059-1536x1024.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-mohammad-danish-290641-891059-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-6e800d7c0b8c16e5d2670be1cae7b5f7\" style=\"color:#0e2f95\"><strong><strong>En qu\u00e8 consisteix la reducci\u00f3 del 95 %?<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019<a href=\"https:\/\/www.iberley.es\/legislacion\/articulo-6316-codigo-tributario-cataluna\" target=\"_blank\" rel=\"noreferrer noopener\">article 631-6 del Codi Tributari de Catalunya<\/a>&nbsp;permet aplicar una&nbsp;reducci\u00f3 del 95 % de la base imposable&nbsp;en les adquisicions per causa de mort que corresponguin, entre d\u2019altres, a&nbsp;descendents, ascendents, c\u00f2njuges o familiars fins al tercer grau, quan els b\u00e9ns heretats estiguin&nbsp;afectes a una activitat econ\u00f2mica&nbsp;desenvolupada pel causant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aix\u00f2 significa que, quan el causant (\u00e9s a dir, la persona que deixa l\u2019her\u00e8ncia) exercia una&nbsp;activitat empresarial o professional, i els b\u00e9ns heretats formaven part d\u2019aquesta activitat, els hereus poden&nbsp;tributar nom\u00e9s pel 5 % del seu valor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En la pr\u00e0ctica, aquesta mesura busca&nbsp;afavorir la continu\u00eftat dels negocis familiars o de les activitats econ\u00f2miques despr\u00e9s de la defunci\u00f3, evitant que els hereus es vegin obligats a vendre b\u00e9ns o a cessar l\u2019activitat per poder fer front al pagament de l\u2019impost.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-a24becfc948924b5d9839302af4e2ceb\" style=\"color:#0e2f95\"><strong><strong>Quins b\u00e9ns es consideren afectes a una activitat econ\u00f2mica?<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La normativa catalana detalla quins elements patrimonials poden beneficiar-se d\u2019aquesta reducci\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Els&nbsp;<strong>b\u00e9ns immobles<\/strong>&nbsp;en els quals es desenvolupa l\u2019activitat.<\/li>\n\n\n\n<li>Els&nbsp;<strong>b\u00e9ns destinats a prestar serveis al personal<\/strong>&nbsp;de l\u2019empresa, llevat dels d\u2019\u00fas particular o d\u2019oci.<\/li>\n\n\n\n<li>Els&nbsp;<strong>elements necessaris per obtenir els rendiments<\/strong>&nbsp;de l\u2019activitat.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En canvi,&nbsp;<strong>no<\/strong>&nbsp;es consideren afectes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les&nbsp;<strong>participacions en fons propis<\/strong>&nbsp;d\u2019altres entitats.<\/li>\n\n\n\n<li>Els&nbsp;<strong>actius financers o d\u2019inversi\u00f3<\/strong>&nbsp;aliens a l\u2019activitat.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Quan un b\u00e9 s\u2019utilitza nom\u00e9s parcialment per a l\u2019activitat, l\u2019afectaci\u00f3 (i, per tant, la reducci\u00f3) es limita a la part efectivament utilitzada. En els b\u00e9ns indivisibles,&nbsp;no \u00e9s possible l\u2019afectaci\u00f3 parcial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A difer\u00e8ncia d\u2019altres normatives, el&nbsp;Codi Tributari de Catalunya&nbsp;no exigeix que els b\u00e9ns beneficiats per la reducci\u00f3 del 95 % estiguin&nbsp;exempts de l\u2019Impost sobre el Patrimoni. Per tant, aquest requisit&nbsp;no afecta&nbsp;l\u2019aplicaci\u00f3 de l\u2019avantatge fiscal a Catalunya.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-4a67f29bfcb73611bb035bc0d4713efb\" style=\"color:#0e2f95\"><strong><strong>Cas pr\u00e0ctic: lloguer d\u2019immobles com a activitat econ\u00f2mica<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un dels sup\u00f2sits m\u00e9s habituals en qu\u00e8 es pot aplicar aquesta reducci\u00f3 \u00e9s el de l\u2019activitat econ\u00f2mica d\u2019arrendament d\u2019immobles&nbsp;duta a terme per una persona f\u00edsica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Perqu\u00e8 el lloguer d\u2019habitatges o locals tingui la consideraci\u00f3 d\u2019activitat econ\u00f2mica&nbsp;\u2014i no de simple gesti\u00f3 patrimonial\u2014 cal que es compleixin els requisits que estableix el&nbsp;<a href=\"https:\/\/portaljuridic.gencat.cat\/ca\/document-del-pjur\/?documentId=594004\" target=\"_blank\" rel=\"noreferrer noopener\">Decret 414\/2011, de 13 de desembre<\/a>, pel qual s\u2019aprova el Reglament de l\u2019Impost sobre Successions i Donacions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La persona difunta havia d\u2019estar&nbsp;donada d\u2019alta al cens tributari&nbsp;o a l\u2019Impost sobre Activitats Econ\u00f2miques (IAE), a l\u2019ep\u00edgraf corresponent a l\u2019arrendament d\u2019immobles.<\/li>\n\n\n\n<li>A la seva&nbsp;declaraci\u00f3 de l\u2019IRPF, els rendiments obtinguts pel lloguer havien de constar com a&nbsp;rendiments d\u2019activitats econ\u00f2miques.<\/li>\n\n\n\n<li>Havia de tenir contractada&nbsp;almenys una persona a jornada completa&nbsp;la funci\u00f3 de la qual fos la&nbsp;gesti\u00f3 dels arrendaments.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Si es compleixen aquestes condicions, els immobles arrendats es consideren&nbsp;b\u00e9ns afectes a una activitat econ\u00f2mica. En conseq\u00fc\u00e8ncia, els hereus poden aplicar la&nbsp;reducci\u00f3 del 95 %&nbsp;sobre el seu valor net en el moment de la transmissi\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-325ca51d329f638ebf1675b95e336d04\" style=\"color:#0e2f95\"><strong><strong>Requisits per mantenir la reducci\u00f3<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La llei no nom\u00e9s exigeix que els b\u00e9ns estiguin afectes a una activitat econ\u00f2mica en el moment de la defunci\u00f3, sin\u00f3 que tamb\u00e9 imposa determinades obligacions posteriors per conservar el benefici fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En primer lloc, l\u2019hereu ha de mantenir l\u2019activitat econ\u00f2mica durant, com a m\u00ednim,\u00a0cinc anys\u00a0des de la data de la defunci\u00f3 del causant. De la mateixa manera, est\u00e0 obligat a conservar en el seu patrimoni els\u00a0b\u00e9ns o drets heretats\u00a0\u2014o b\u00e9ns de valor equivalent\u2014 durant aquest mateix termini.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00e9s, la normativa permet que els hereus&nbsp;<strong>aportin els b\u00e9ns a una entitat de nova creaci\u00f3<\/strong>, com ara una societat, sense perdre la reducci\u00f3. Per fer-ho, s\u2019han de complir dues condicions essencials:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Que l\u2019entitat mantingui la&nbsp;<strong>mateixa activitat econ\u00f2mica<\/strong>&nbsp;que desenvolupava el causant.<\/li>\n\n\n\n<li>Que l\u2019operaci\u00f3&nbsp;<strong>no impliqui una reducci\u00f3 del valor d\u2019adquisici\u00f3<\/strong>&nbsp;dels b\u00e9ns. (<em>Consulta Vinculant 500\/19, Direcci\u00f3 General de Tributs i Joc, de 22 de gener de 2019<\/em>).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Per contra, la\u00a0venda o donaci\u00f3 dels immobles, aix\u00ed com el\u00a0cessament de l\u2019activitat econ\u00f2mica, comporta la p\u00e8rdua del benefici fiscal. Tamb\u00e9 es perd si l\u2019import obtingut per la venda es\u00a0reinverteix en una altra activitat\u00a0o es mant\u00e9 en una\u00a0entitat financera\u00a0durant el per\u00edode de manteniment exigit.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>(<em>Consultes 210E\/14, de 24 de novembre de 2014, i 324\/20, d\u201911 de mar\u00e7 de 2021, de la Direcci\u00f3 General de Tributs i Joc<\/em>).<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-6ec90e2110844ce6f3203757a2b001e8\" style=\"color:#0e2f95\"><strong>En resum<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La reducci\u00f3 del&nbsp;95 % en l\u2019Impost sobre Successions&nbsp;\u00e9s una de les eines m\u00e9s potents per reduir la c\u00e0rrega fiscal dels hereus quan la persona difunta desenvolupava una&nbsp;activitat econ\u00f2mica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tanmateix, la seva aplicaci\u00f3 requereix complir&nbsp;estrictament&nbsp;amb els requisits legals: acreditar l\u2019afectaci\u00f3 real dels b\u00e9ns, mantenir l\u2019activitat durant&nbsp;cinc anys&nbsp;i conservar els&nbsp;immobles en el patrimoni de l\u2019hereu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aplicada correctament, aquesta reducci\u00f3 pot suposar un&nbsp;important estalvi fiscal&nbsp;i una oportunitat per donar&nbsp;continu\u00eftat a l\u2019activitat econ\u00f2mica familiar&nbsp;sense que la c\u00e0rrega impositiva esdevingui un obstacle.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-532f9b47-fbd0-4d85-9d7b-10d6dcceaea6\" href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/CAT_Gestio-dherencies-lImpost-sobre-Successions-a-Catalunya.pdf\">Descarrega PDF<\/a><a href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/CAT_Gestio-dherencies-lImpost-sobre-Successions-a-Catalunya.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-532f9b47-fbd0-4d85-9d7b-10d6dcceaea6\">Descarga<\/a><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/maluquerabogados.com\/ca\/contacte\/\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"163\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1024x163.png\" alt=\"Impost sobre Successions\" class=\"wp-image-11456\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1024x163.png 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-300x48.png 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-768x123.png 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1536x245.png 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu.png 1880w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quan una persona mor, els seus hereus han d\u2019afrontar no nom\u00e9s la gesti\u00f3 emocional i patrimonial de l\u2019her\u00e8ncia, sin\u00f3 tamb\u00e9 les&nbsp;obligacions fiscals&nbsp;que aquesta comporta. Una de les m\u00e9s rellevants \u00e9s l\u2019Impost sobre Successions i Donacions, que grava la transmissi\u00f3 de b\u00e9ns i drets per causa de mort. La legislaci\u00f3 catalana, per\u00f2, preveu&nbsp;importants beneficis fiscals&nbsp;per a [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":11642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1072],"tags":[1157,1170,1171,1172],"class_list":["post-11644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dret-de-successions","tag-herencia","tag-herencies","tag-impost-sobre-successions","tag-reduccio-del-95"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impost sobre Successions a Catalunya: reducci\u00f3 del 95 % | Maluquer Abogados<\/title>\n<meta name=\"description\" content=\"Coneix com aplicar la reducci\u00f3 del 95 % en l\u2019Impost sobre Successions a Catalunya i quins s\u00f3n els requisits per mantenir el benefici fiscal.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impost sobre Successions a Catalunya: reducci\u00f3 del 95 % | Maluquer Abogados\" \/>\n<meta property=\"og:description\" content=\"Coneix com aplicar la reducci\u00f3 del 95 % en l\u2019Impost sobre Successions a Catalunya i quins s\u00f3n els requisits per mantenir el benefici fiscal.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/\" \/>\n<meta property=\"og:site_name\" content=\"Maluquer Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-19T09:36:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-31T10:15:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-mohammad-danish-290641-891059-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Maluquer Abogados\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Maluquer Abogados\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/\"},\"author\":{\"name\":\"Maluquer Abogados\",\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/#\\\/schema\\\/person\\\/4c0ea3922935d252e05e27764cb3fae7\"},\"headline\":\"Gesti\u00f3 d\u2019her\u00e8ncies: l\u2019Impost sobre Successions a Catalunya\",\"datePublished\":\"2025-12-19T09:36:45+00:00\",\"dateModified\":\"2025-12-31T10:15:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/\"},\"wordCount\":1086,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/maluquerabogados.com\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pexels-mohammad-danish-290641-891059-scaled.jpg\",\"keywords\":[\"Herencia\",\"her\u00e8ncies\",\"Impost sobre Successions\",\"reducci\u00f3 del 95 %\"],\"articleSection\":[\"Dret de successions\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/\",\"url\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/\",\"name\":\"Impost sobre Successions a Catalunya: reducci\u00f3 del 95 % | Maluquer Abogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/maluquerabogados.com\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pexels-mohammad-danish-290641-891059-scaled.jpg\",\"datePublished\":\"2025-12-19T09:36:45+00:00\",\"dateModified\":\"2025-12-31T10:15:23+00:00\",\"description\":\"Coneix com aplicar la reducci\u00f3 del 95 % en l\u2019Impost sobre Successions a Catalunya i quins s\u00f3n els requisits per mantenir el benefici fiscal.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/#primaryimage\",\"url\":\"https:\\\/\\\/maluquerabogados.com\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pexels-mohammad-danish-290641-891059-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/maluquerabogados.com\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pexels-mohammad-danish-290641-891059-scaled.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/publicaciones\\\/impost-sobre-successions-a-catalunya\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Gesti\u00f3 d\u2019her\u00e8ncies: l\u2019Impost sobre Successions a Catalunya\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/\",\"name\":\"Maluquer Abogados\",\"description\":\"Compromiso y Calidad\",\"publisher\":{\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/#organization\",\"name\":\"Maluquer Abogados\",\"url\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/maluquerabogados.com\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/maluquer-abogados-logo-scaled-1.png\",\"contentUrl\":\"https:\\\/\\\/maluquerabogados.com\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/maluquer-abogados-logo-scaled-1.png\",\"width\":2560,\"height\":379,\"caption\":\"Maluquer Abogados\"},\"image\":{\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/maluquerabogados.com\\\/ca\\\/#\\\/schema\\\/person\\\/4c0ea3922935d252e05e27764cb3fae7\",\"name\":\"Maluquer Abogados\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1e0855a935f91294df5c57ec3de722128ee03f9f558b5c8b2a55e44b360d6267?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1e0855a935f91294df5c57ec3de722128ee03f9f558b5c8b2a55e44b360d6267?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1e0855a935f91294df5c57ec3de722128ee03f9f558b5c8b2a55e44b360d6267?s=96&d=mm&r=g\",\"caption\":\"Maluquer Abogados\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Impost sobre Successions a Catalunya: reducci\u00f3 del 95 % | Maluquer Abogados","description":"Coneix com aplicar la reducci\u00f3 del 95 % en l\u2019Impost sobre Successions a Catalunya i quins s\u00f3n els requisits per mantenir el benefici fiscal.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/","og_locale":"ca_ES","og_type":"article","og_title":"Impost sobre Successions a Catalunya: reducci\u00f3 del 95 % | Maluquer Abogados","og_description":"Coneix com aplicar la reducci\u00f3 del 95 % en l\u2019Impost sobre Successions a Catalunya i quins s\u00f3n els requisits per mantenir el benefici fiscal.","og_url":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/","og_site_name":"Maluquer Abogados","article_published_time":"2025-12-19T09:36:45+00:00","article_modified_time":"2025-12-31T10:15:23+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-mohammad-danish-290641-891059-scaled.jpg","type":"image\/jpeg"}],"author":"Maluquer Abogados","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Maluquer Abogados","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/#article","isPartOf":{"@id":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/"},"author":{"name":"Maluquer Abogados","@id":"https:\/\/maluquerabogados.com\/ca\/#\/schema\/person\/4c0ea3922935d252e05e27764cb3fae7"},"headline":"Gesti\u00f3 d\u2019her\u00e8ncies: l\u2019Impost sobre Successions a Catalunya","datePublished":"2025-12-19T09:36:45+00:00","dateModified":"2025-12-31T10:15:23+00:00","mainEntityOfPage":{"@id":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/"},"wordCount":1086,"commentCount":0,"publisher":{"@id":"https:\/\/maluquerabogados.com\/ca\/#organization"},"image":{"@id":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/#primaryimage"},"thumbnailUrl":"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-mohammad-danish-290641-891059-scaled.jpg","keywords":["Herencia","her\u00e8ncies","Impost sobre Successions","reducci\u00f3 del 95 %"],"articleSection":["Dret de successions"],"inLanguage":"ca","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/","url":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/","name":"Impost sobre Successions a Catalunya: reducci\u00f3 del 95 % | Maluquer Abogados","isPartOf":{"@id":"https:\/\/maluquerabogados.com\/ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/#primaryimage"},"image":{"@id":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/#primaryimage"},"thumbnailUrl":"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-mohammad-danish-290641-891059-scaled.jpg","datePublished":"2025-12-19T09:36:45+00:00","dateModified":"2025-12-31T10:15:23+00:00","description":"Coneix com aplicar la reducci\u00f3 del 95 % en l\u2019Impost sobre Successions a Catalunya i quins s\u00f3n els requisits per mantenir el benefici fiscal.","breadcrumb":{"@id":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/#primaryimage","url":"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-mohammad-danish-290641-891059-scaled.jpg","contentUrl":"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-mohammad-danish-290641-891059-scaled.jpg","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/maluquerabogados.com\/ca\/"},{"@type":"ListItem","position":2,"name":"Gesti\u00f3 d\u2019her\u00e8ncies: l\u2019Impost sobre Successions a Catalunya"}]},{"@type":"WebSite","@id":"https:\/\/maluquerabogados.com\/ca\/#website","url":"https:\/\/maluquerabogados.com\/ca\/","name":"Maluquer Abogados","description":"Compromiso y Calidad","publisher":{"@id":"https:\/\/maluquerabogados.com\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/maluquerabogados.com\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/maluquerabogados.com\/ca\/#organization","name":"Maluquer Abogados","url":"https:\/\/maluquerabogados.com\/ca\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/maluquerabogados.com\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/maluquer-abogados-logo-scaled-1.png","contentUrl":"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/maluquer-abogados-logo-scaled-1.png","width":2560,"height":379,"caption":"Maluquer Abogados"},"image":{"@id":"https:\/\/maluquerabogados.com\/ca\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/maluquerabogados.com\/ca\/#\/schema\/person\/4c0ea3922935d252e05e27764cb3fae7","name":"Maluquer Abogados","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/1e0855a935f91294df5c57ec3de722128ee03f9f558b5c8b2a55e44b360d6267?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1e0855a935f91294df5c57ec3de722128ee03f9f558b5c8b2a55e44b360d6267?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1e0855a935f91294df5c57ec3de722128ee03f9f558b5c8b2a55e44b360d6267?s=96&d=mm&r=g","caption":"Maluquer Abogados"}}]}},"_links":{"self":[{"href":"https:\/\/maluquerabogados.com\/ca\/wp-json\/wp\/v2\/posts\/11644","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/maluquerabogados.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/maluquerabogados.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/maluquerabogados.com\/ca\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/maluquerabogados.com\/ca\/wp-json\/wp\/v2\/comments?post=11644"}],"version-history":[{"count":2,"href":"https:\/\/maluquerabogados.com\/ca\/wp-json\/wp\/v2\/posts\/11644\/revisions"}],"predecessor-version":[{"id":11658,"href":"https:\/\/maluquerabogados.com\/ca\/wp-json\/wp\/v2\/posts\/11644\/revisions\/11658"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/maluquerabogados.com\/ca\/wp-json\/wp\/v2\/media\/11642"}],"wp:attachment":[{"href":"https:\/\/maluquerabogados.com\/ca\/wp-json\/wp\/v2\/media?parent=11644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/maluquerabogados.com\/ca\/wp-json\/wp\/v2\/categories?post=11644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/maluquerabogados.com\/ca\/wp-json\/wp\/v2\/tags?post=11644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}