{"id":11722,"date":"2025-12-22T11:01:00","date_gmt":"2025-12-22T10:01:00","guid":{"rendered":"https:\/\/maluquerabogados.com\/publicaciones\/trabajador-a-tiempo-completo-y-herencias-reduccion-del-95\/"},"modified":"2026-01-15T10:56:38","modified_gmt":"2026-01-15T09:56:38","slug":"treballador-a-jornada-completa-i-herencies-reduccio-del-95","status":"publish","type":"post","link":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/treballador-a-jornada-completa-i-herencies-reduccio-del-95\/","title":{"rendered":"Gesti\u00f3 d\u2019her\u00e8ncies: A efectes de considerar que l\u2019activitat d\u2019arrendament s\u2019exerceix com una activitat econ\u00f2mica, pot un treballador tenir m\u00e9s d\u2019una feina a temps complet?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Quan mor un familiar que desenvolupava una activitat econ\u00f2mica \u2014per exemple, l\u2019arrendament d\u2019immobles\u2014, els seus hereus han de gestionar no nom\u00e9s els b\u00e9ns, sin\u00f3 tamb\u00e9 la\u00a0fiscalitat\u00a0que envolta l\u2019her\u00e8ncia. Un dels aspectes m\u00e9s rellevants \u00e9s la\u00a0<a href=\"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/\" target=\"_blank\" rel=\"noreferrer noopener\">reducci\u00f3 del 95 %<\/a>\u00a0en l\u2019Impost sobre Successions i Donacions, prevista per als b\u00e9ns afectes a una activitat econ\u00f2mica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tanmateix, aplicar aquest benefici no \u00e9s autom\u00e0tic: la normativa exigeix\u00a0complir una s\u00e8rie de requisits molt concrets, entre els quals\u00a0disposar d\u2019almenys un treballador amb contracte laboral i a jornada completa. I \u00e9s precisament aquest punt el que sol generar m\u00e9s controv\u00e8rsia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podria aquest treballador tenir m\u00e9s d\u2019una feina a temps complet?\u00a0La resposta, segons la\u00a0Direcci\u00f3 General de Tributs (DGT), \u00e9s\u00a0no. Aleshores, si aix\u00f2 \u00e9s aix\u00ed,\u00a0quines serien les conseq\u00fc\u00e8ncies sobre la reducci\u00f3 del 95 % de l\u2019Impost sobre Successions i Donacions?<\/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-olly-840996-1024x683.jpg\" alt=\"Treballador a jornada completa\" class=\"wp-image-11473\" style=\"aspect-ratio:1.4999162993136543;width:629px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-olly-840996-1024x683.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-olly-840996-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-olly-840996-768x512.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-olly-840996-1536x1024.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-olly-840996-2048x1365.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-e15915d878d26449eab5a7447135f902\" style=\"color:#0e2f95\"><strong><strong><strong>El requisit del treballador a jornada completa<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tant la normativa de l\u2019IRPF, com per extensi\u00f3 la de l\u2019Impost sobre el Patrimoni\u00a0i l\u2019Impost sobre Successions, estableixen que, perqu\u00e8 una persona f\u00edsica sigui considerada com a titular d\u2019una\u00a0activitat econ\u00f2mica d\u2019arrendament d\u2019immobles, ha de disposar d\u2019almenys un empleat amb contracte laboral i a jornada completa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aix\u00ed ho recull, entre d\u2019altres, la<a href=\"https:\/\/petete.tributos.hacienda.gob.es\/consultas\/?num_consulta=V0085-23\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Consulta Vinculant V0085-23<\/a>, de 23 de gener de 2023, de la\u00a0Direcci\u00f3 General de Tributs:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-style-plain is-layout-flow wp-block-quote-is-layout-flow\" style=\"border-style:none;border-width:0px;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-left-radius:0px;border-bottom-right-radius:0px;padding-right:var(--wp--preset--spacing--70);padding-left:var(--wp--preset--spacing--70)\">\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\" style=\"font-size:17px\">\u00abEl requisit exigit que s\u2019utilitzi, com a m\u00ednim, una persona empleada amb contracte laboral i a jornada completa, nom\u00e9s s\u2019entendr\u00e0 complert si aquest contracte \u00e9s qualificat com a laboral per la normativa laboral vigent i \u00e9s a jornada completa.\u00bb<\/p>\n<\/blockquote>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Aix\u00f2 significa que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El contracte ha de ser\u00a0laboral aut\u00e8ntic, no una relaci\u00f3 mercantil ni un aut\u00f2nom col\u00b7laborador.<\/li>\n\n\n\n<li>El mateix titular\u00a0no pot \u201ccontractar-se a si mateix\u201d.<\/li>\n\n\n\n<li>No n\u2019hi ha prou amb tenir dos treballadors a mitja jornada\u00a0(<a href=\"https:\/\/petete.tributos.hacienda.gob.es\/consultas\/?num_consulta=V1437-18\" target=\"_blank\" rel=\"noreferrer noopener\">Consulta Vinculant\u00a0V1437-18<\/a>, de 29 de maig de 2018).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En definitiva, ha d\u2019existir\u00a0un empleat a jornada completa\u00a0que gestioni efectivament l\u2019activitat de lloguer.<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-6ffabad9723f88155599922e07e9f166\" style=\"color:#0e2f95\"><strong><strong>Qu\u00e8 passa si el treballador t\u00e9 una altra feina a jornada completa?<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aqu\u00ed arribem al punt m\u00e9s conflictiu i rellevant. Pot oc\u00f3rrer que l\u2019empleat tamb\u00e9 tingui un contracte laboral a temps complet en una altra empresa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Des del punt de vista\u00a0laboral, aix\u00f2 no \u00e9s il\u00b7legal: el\u00a0pluriocupaci\u00f3\u00a0est\u00e0 permesa, fins i tot amb dos contractes a jornada completa, sempre que es respectin els descansos i horaris. Tanmateix,\u00a0des del punt de vista fiscal, la\u00a0Direcci\u00f3 General de Tributs\u00a0<strong>no ho admet<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En una consulta vinculant, la\u00a0Direcci\u00f3 General de Tributs\u00a0va resoldre expressament que, si un treballador t\u00e9 dos contractes laborals a jornada completa en dues empreses diferents,\u00a0no es compleix el requisit exigit per l\u2019article 27.2 de la Llei de l\u2019IRPF (Llei 35\/2006)\u00a0per considerar que existeix una activitat econ\u00f2mica en l\u2019arrendament d\u2019immobles.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>\u00abSi una part d\u2019aquesta jornada la dedica l\u2019empleat a l\u2019exercici d\u2019una activitat professional pr\u00f2pia o a l\u2019ordenaci\u00f3 de l\u2019activitat d\u2019un altre contribuent, s\u2019incomplirien els requisits exigits i les rendes derivades de l\u2019arrendament de b\u00e9ns immobles tindrien la consideraci\u00f3 de rendiments del capital immobiliari.\u00bb<\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">En conseq\u00fc\u00e8ncia,\u00a0no ens trobarem davant d\u2019una activitat econ\u00f2mica.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-778c60a5eb7d0f6ac4ed700d83deaa76\" style=\"color:#0e2f95\"><strong><strong>Quines s\u00f3n les conseq\u00fc\u00e8ncies en l\u2019aplicaci\u00f3 de la reducci\u00f3 del 95 % en l\u2019Impost sobre Successions i Donacions?<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La conseq\u00fc\u00e8ncia directa \u00e9s que els immobles\u00a0no es podran beneficiar de la reducci\u00f3 del 95 %\u00a0en l\u2019Impost sobre Successions, de manera que\u00a0aquesta reducci\u00f3 no es podr\u00e0 aplicar al valor dels immobles.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-40a5b845245c09ca7fecbb2cdc3f0d2a\" style=\"color:#0e2f95\"><strong>Conclusi\u00f3<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A efectos fiscales,\u00a0un mismo trabajador no puede tener dos empleos a jornada completa y seguir cA efectes fiscals,\u00a0un mateix treballador no pot tenir dues feines a jornada completa\u00a0i continuar complint el requisit exigit per considerar l\u2019exist\u00e8ncia d\u2019una activitat econ\u00f2mica. Aquest criteri, tot i que discutit doctrinalment,\u00a0\u00e9s vinculant per a l\u2019Administraci\u00f3 Tribut\u00e0ria, per la qual cosa s\u2019ha de tenir molt present en gestionar una her\u00e8ncia amb immobles arrendats.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En resum:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si el causant\u00a0no comptava amb un treballador amb contracte laboral i a jornada completa, o si aquest\u00a0estava en pluriocupaci\u00f3 a jornada completa, l\u2019activitat\u00a0no es considerar\u00e0 econ\u00f2mica.<\/li>\n\n\n\n<li>En conseq\u00fc\u00e8ncia,\u00a0en ambd\u00f3s casos, no s\u2019aplicar\u00e0 la reducci\u00f3 del 95 %\u00a0en l\u2019Impost sobre Successions.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Per aix\u00f2, abans de tramitar l\u2019her\u00e8ncia o mantenir l\u2019activitat d\u2019arrendament, \u00e9s fonamental revisar acuradament la\u00a0situaci\u00f3 laboral i fiscal\u00a0del treballador.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-097506ca-9b1e-469a-b8b6-9af7f1bc5141\" href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/CAT_Gestio-dherencies-Pot-un-treballador-tenir-mes-duna-feina-a-temps-complet.pdf\">Descarregar PDF<\/a><a href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/CAT_Gestio-dherencies-Pot-un-treballador-tenir-mes-duna-feina-a-temps-complet.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-097506ca-9b1e-469a-b8b6-9af7f1bc5141\">PDF<\/a><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/maluquerabogados.com\/ca\/\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"216\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/Black-and-Gray-Modern-Digital-Marketing-LinkedIn-Banner-1880-x-396-px-1024x216.png\" alt=\"Treballador a jornada completa\" class=\"wp-image-11475\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/Black-and-Gray-Modern-Digital-Marketing-LinkedIn-Banner-1880-x-396-px-1024x216.png 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/Black-and-Gray-Modern-Digital-Marketing-LinkedIn-Banner-1880-x-396-px-300x63.png 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/Black-and-Gray-Modern-Digital-Marketing-LinkedIn-Banner-1880-x-396-px-768x162.png 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/Black-and-Gray-Modern-Digital-Marketing-LinkedIn-Banner-1880-x-396-px-1536x324.png 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/Black-and-Gray-Modern-Digital-Marketing-LinkedIn-Banner-1880-x-396-px.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 mor un familiar que desenvolupava una activitat econ\u00f2mica \u2014per exemple, l\u2019arrendament d\u2019immobles\u2014, els seus hereus han de gestionar no nom\u00e9s els b\u00e9ns, sin\u00f3 tamb\u00e9 la\u00a0fiscalitat\u00a0que envolta l\u2019her\u00e8ncia. Un dels aspectes m\u00e9s rellevants \u00e9s la\u00a0reducci\u00f3 del 95 %\u00a0en l\u2019Impost sobre Successions i Donacions, prevista per als b\u00e9ns afectes a una activitat econ\u00f2mica. Tanmateix, aplicar aquest [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":11720,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1072],"tags":[1170,1217,1172,1216],"class_list":["post-11722","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dret-de-successions","tag-herencies","tag-pluriocupacio","tag-reduccio-del-95","tag-treballador-a-jornada-completa"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Treballador a jornada completa i her\u00e8ncies: reducci\u00f3 del 95 % | Maluquer Abogados<\/title>\n<meta name=\"description\" content=\"Pot un treballador a jornada completa tenir dues feines i perdre la reducci\u00f3 del 95 % en Successions? 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