{"id":11730,"date":"2025-12-24T11:33:11","date_gmt":"2025-12-24T10:33:11","guid":{"rendered":"https:\/\/maluquerabogados.com\/publicaciones\/sucesiones-y-la-reduccion-del-95\/"},"modified":"2026-01-15T11:19:50","modified_gmt":"2026-01-15T10:19:50","slug":"successions-i-la-reduccio-del-95-el-fill-treballador","status":"publish","type":"post","link":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/successions-i-la-reduccio-del-95-el-fill-treballador\/","title":{"rendered":"Gesti\u00f3 d\u2019her\u00e8ncies: el fill treballador i la reducci\u00f3 del 95 % en Successions"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">En moltes her\u00e8ncies familiars, la persona difunta gestionava personalment una petita cartera d\u2019immobles llogats o comptava amb l\u2019ajuda d\u2019un fill o d\u2019un altre familiar. En aquests casos, un dubte molt habitual \u00e9s si aquest familiar pot considerar-se el\u00a0\u00ab<a href=\"https:\/\/maluquerabogados.com\/ca\/publicaciones\/treballador-a-jornada-completa-i-herencies-reduccio-del-95\/\" target=\"_blank\" rel=\"noreferrer noopener\">treballador a jornada completa<\/a>\u00bb\u00a0que exigeix la llei perqu\u00e8 l\u2019activitat d\u2019arrendament tingui la consideraci\u00f3 d\u2019activitat econ\u00f2mica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aquest detall \u00e9s fonamental: d\u2019ell dep\u00e8n poder aplicar beneficis fiscals tan importants com la\u00a0reducci\u00f3 del 95 % en l\u2019<a href=\"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/\" target=\"_blank\" rel=\"noreferrer noopener\">Impost sobre Successions a Catalunya<\/a>. En aquest\u00a0article\u00a0expliquem de manera clara, professional i basada en la normativa i la doctrina de la\u00a0<a href=\"https:\/\/www.hacienda.gob.es\/en-GB\/Areas%20Tematicas\/Impuestos\/Direccion%20General%20de%20Tributos\/Paginas\/Direccion%20general%20de%20tributos.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">Direcci\u00f3 General de Tributs (DGT)<\/a>\u00a0quan un fill pot complir aquest requisit i com afecta directament els hereus.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-98527e478850234d49b34a3ee93d4317\" style=\"color:#0e2f95\"><strong><strong>El requisit legal: un treballador laboral a jornada completa<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Perqu\u00e8 l\u2019arrendament d\u2019immobles sigui considerat una\u00a0activitat econ\u00f2mica\u00a0i pugui aplicar beneficis fiscals, l\u2019article 27 de la\u00a0Llei de l\u2019IRPF\u00a0exigeix que existeixi\u00a0almenys una persona empleada amb contracte laboral i a jornada completa.<\/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=\"684\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-divinetechygirl-1181248-1024x684.jpg\" alt=\"Successions\" class=\"wp-image-11586\" style=\"aspect-ratio:1.4980355003204504;width:597px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-divinetechygirl-1181248-1024x684.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-divinetechygirl-1181248-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-divinetechygirl-1181248-768x513.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-divinetechygirl-1181248-1536x1025.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-divinetechygirl-1181248-2048x1367.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Aquest criteri s\u2019est\u00e9n tamb\u00e9 a l\u2019Impost sobre el Patrimoni\u00a0i a l\u2019Impost sobre Successions, que es remeten a la definici\u00f3 de l\u2019IRPF per determinar quina activitat pot beneficiar-se de les reduccions sobre l\u2019empresa familiar i els b\u00e9ns afectes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La\u00a0Direcci\u00f3 General de Tributs\u00a0ho ha reiterat en diverses consultes, com la\u00a0<a href=\"https:\/\/petete.tributos.hacienda.gob.es\/consultas\/?num_consulta=V0085-23\" target=\"_blank\" rel=\"noreferrer noopener\">V0085-23 (23 de gener de 2023)<\/a>, on assenyala:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" style=\"padding-top:0;padding-right:var(--wp--preset--spacing--80);padding-bottom:0;padding-left:var(--wp--preset--spacing--80)\">\n<p class=\"wp-block-paragraph\" style=\"border-style:none;border-width:0px;font-size:16px\">\u00abEl requisit nom\u00e9s s\u2019entendr\u00e0 complert si el contracte \u00e9s qualificat com a laboral per la normativa laboral vigent i \u00e9s a jornada completa.\u00bb<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Per tant,\u00a0no n\u2019hi ha prou que un familiar ajudi en la gesti\u00f3\u00a0ni amb pagar-li una compensaci\u00f3.\u00a0Ha d\u2019existir un contracte laboral v\u00e0lid\u00a0i compatible amb les normes laborals i de\u00a0Seguretat Social.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-97e66b6a19ad23fb1e088f5513786b94\" style=\"color:#0e2f95\"><strong><strong>Pot el fill ser aquest treballador? Dep\u00e8n de la seva situaci\u00f3 laboral i familiar<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En moltes fam\u00edlies, el fill que col\u00b7laborava en la gesti\u00f3 es planteja com a candidat natural per complir el requisit. Tanmateix, la normativa laboral i la\u00a0Seguretat Social\u00a0estableixen l\u00edmits clars.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Segons el marc legal, la situaci\u00f3 \u00e9s la seg\u00fcent:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fill major de 30 anys que conviu amb el titular<\/strong>\n<ul class=\"wp-block-list\">\n<li>Ha de donar-se d\u2019alta com a\u00a0aut\u00f2nom col\u00b7laborador.<\/li>\n\n\n\n<li>No pot ser contractat com a treballador per compte d\u2019altri.<\/li>\n\n\n\n<li>Conclusi\u00f3:\u00a0NO serveix per complir el requisit fiscal.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fill major de 30 anys que NO conviu amb el titular<\/strong>\n<ul class=\"wp-block-list\">\n<li>Pot ser contractat en el\u00a0R\u00e8gim General.<\/li>\n\n\n\n<li>El seu contracte laboral\u00a0s\u00ed compleix\u00a0el requisit.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fill menor de 30 anys, conviu o no conviu<\/strong>\n<ul class=\"wp-block-list\">\n<li>Pot ser contractat laboralment.<\/li>\n\n\n\n<li>Serveix per complir el requisit, encara que no tingui dret a desocupaci\u00f3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En definitiva,\u00a0nom\u00e9s quan el fill est\u00e0 en el R\u00e8gim General, amb un contracte v\u00e0lid i a jornada completa, es considera complert el requisit legal.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes has-small-font-size\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\"><table class=\"has-fixed-layout\" style=\"border-style:none;border-width:0px\"><tbody><tr><td><strong>EDAT\u00a0<\/strong><\/td><td><strong><strong>R\u00c8GIM DE LA SEGURETAT SOCIAL<\/strong><\/strong><\/td><td><strong>REQUISITS<\/strong><\/td><td><strong><strong>PRESTACI\u00d3 PER DESOCUPACI\u00d3 \/ PRESTACI\u00d3 PER CESSAMENT D\u2019ACTIVITAT<\/strong><\/strong><\/td><\/tr><tr><td><strong>MENOR DE 30\u00a0ANYS<\/strong><\/td><td>Contractaci\u00f3 com a treballador per compte d\u2019altri en el\u00a0R\u00e8gim General\u00a0(encara que convisqui amb l\u2019aut\u00f2nom titular).<\/td><td>Ha de ser\u00a0<strong>menor de 30 anys<\/strong>\u00a0o major quan tingui\u00a0<strong>especials dificultats per a la seva inserci\u00f3 laboral<\/strong>\u00a0(DA. 10a de la LETA i art. 12.2 de la LGSS).<\/td><td>No tindr\u00e0 dret a\u00a0<strong>prestaci\u00f3 per desocupaci\u00f3 en cas de conviv\u00e8ncia<\/strong>\u00a0amb l\u2019empresari aut\u00f2nom.<br>Tindr\u00e0 dret a\u00a0<strong>prestaci\u00f3 per desocupaci\u00f3 en cas de NO conviv\u00e8ncia<\/strong>\u00a0amb l\u2019empresari aut\u00f2nom i cotitzar per la prestaci\u00f3.<\/td><\/tr><tr><td rowspan=\"2\"><strong>MAJOR DE 30 ANYS<\/strong><\/td><td>Contractaci\u00f3 com a treballador per compte d\u2019altri en el\u00a0<strong>R\u00e8gim General<\/strong>.<\/td><td>Mantenir una\u00a0<strong>relaci\u00f3 laboral id\u00e8ntica a la de qualsevol treballador<\/strong>, amb\u00a0<strong>independ\u00e8ncia econ\u00f2mica<\/strong>\u00a0de l\u2019aut\u00f2nom principal i\u00a0<strong>manca de conviv\u00e8ncia<\/strong>\u00a0amb ell.<\/td><td>Nom\u00e9s tindr\u00e0 dret a\u00a0<strong>prestaci\u00f3 per desocupaci\u00f3<\/strong>\u00a0quan:<br>a) Cotitzi per aquest concepte.<br>b) Tingui i pugui demostrar que\u00a0<strong>no \u00e9s dependent econ\u00f2micament<\/strong>\u00a0de l\u2019aut\u00f2nom principal.<br>c)\u00a0<strong>No convisqui amb el pare<\/strong>\u00a0(no \u00e9s suficient acreditar empadronament diferent).<br>d) La relaci\u00f3 laboral sigui igual que la de la resta de treballadors (compliment d\u2019horari de treball, percepci\u00f3 de salari, expedici\u00f3 de n\u00f2mines).<\/td><\/tr><tr><td>Prestaci\u00f3 de serveis com a <strong>aut\u00f2nom col\u00b7laborador<\/strong>.<\/td><td>Els propis d\u2019un\u00a0<strong>aut\u00f2nom col\u00b7laborador<\/strong>: ser c\u00f2njuge, parella de fet o familiar del treballador aut\u00f2nom titular per consanguinitat o afinitat fins al\u00a0<strong>segon grau<\/strong>, incl\u00f2s, i, si escau, per adopci\u00f3\u00a0<strong>amb conviv\u00e8ncia<\/strong>.<\/td><td><strong>Prestaci\u00f3 per cessament d\u2019activitat<\/strong>\u00a0dels treballadors aut\u00f2noms.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-a25f63eaa2966b091c699db94e6855c6\" style=\"color:#0e2f95\"><strong><strong>I si el fill t\u00e9 una altra feina a jornada completa?<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aquest punt \u00e9s determinant. La\u00a0Direcci\u00f3 General de Tributs\u00a0ha resolt expressament que\u00a0un treballador amb dos contractes a jornada completa no pot complir el requisit\u00a0per a una activitat econ\u00f2mica d\u2019arrendament.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El que indica la\u00a0Direcci\u00f3 General de Tributs\u00a0\u00e9s que\u00a0no es compleix el requisit que el treballador dediqui la seva jornada completa a l\u2019\u00abexercici d\u2019una activitat professional pr\u00f2pia o a l\u2019ordenaci\u00f3 de l\u2019activitat d\u2019un altre contribuent\u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En altres paraules: si ja est\u00e0 contractat a jornada completa per una altra empresa, \u00e9s impossible que pugui dedicar\u00a0<strong>tota<\/strong>\u00a0la seva jornada a gestionar els immobles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El motiu \u00e9s evident: des d\u2019una perspectiva estrictament fiscal,\u00a0una persona no pot dedicar-se a jornada completa a dues feines alhora. Quan es produeix aquesta situaci\u00f3, l\u2019Administraci\u00f3 considera que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No existia una activitat econ\u00f2mica real.<\/li>\n\n\n\n<li>Els immobles no estaven afectes a cap activitat.<\/li>\n\n\n\n<li>Els rendiments s\u2019han de tractar com a capital immobiliari.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">I, en l\u2019\u00e0mbit de successions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No es pot aplicar la reducci\u00f3 del 95 %\u00a0prevista en la normativa catalana.<\/li>\n\n\n\n<li>Els hereus han de tributar pel valor \u00edntegre\u00a0dels immobles.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Fins i tot encara que el familiar treball\u00e9s realment, la incompatibilitat laboral anul\u00b7la el 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-pixabay-265072-1024x683.jpg\" alt=\"Successions\" class=\"wp-image-11587\" style=\"aspect-ratio:1.4993023426599104;width:622px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-pixabay-265072-1024x683.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-pixabay-265072-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-pixabay-265072-768x512.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-pixabay-265072-1536x1024.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/pexels-pixabay-265072-2048x1365.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-7074f9a97ea2aa9c020646a903bc7e1b\" style=\"color:#0e2f95\"><strong><strong>Per qu\u00e8 afecta tant els hereus?<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Hisenda revisa si, en vida del titular, l\u2019activitat complia o no els requisits formals.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Imaginem un cas molt habitual: el fill del titular ajudava de manera constant en la gesti\u00f3 dels immobles arrendats, per\u00f2 al mateix temps mantenia un altre contracte laboral a jornada completa. En una situaci\u00f3 aix\u00ed, l\u2019Administraci\u00f3 ent\u00e9n que\u00a0no existeix un treballador plenament dedicat a l\u2019activitat, requisit perqu\u00e8 l\u2019arrendament es consideri realment una\u00a0activitat econ\u00f2mica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulta:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" style=\"padding-right:var(--wp--preset--spacing--70);padding-left:var(--wp--preset--spacing--70)\">\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><em>\u201cAix\u00f2 implica que, si una part d\u2019aquesta jornada l\u2019empleat la dedica 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.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><em>En el cas present, d\u2019acord amb la informaci\u00f3 facilitada en l\u2019escrit de consulta, la persona que l\u2019entitat t\u00e9 contractada per a la gesti\u00f3 de l\u2019activitat d\u2019arrendament mitjan\u00e7ant un contracte laboral i a jornada completa est\u00e0 alhora contractada per un altre ocupador amb contracte laboral i a jornada completa. Per tant, l\u2019empleat estaria compartint la seva jornada laboral amb dues feines diferents, no dedicant a l\u2019ordenaci\u00f3 de l\u2019activitat d\u2019arrendament d\u2019immobles la seva jornada laboral completa. Aix\u00f2 suposa l\u2019incompliment dels requisits previstos a l\u2019article 27.2 de la LIRPF, per la qual cosa l\u2019activitat d\u2019arrendament d\u2019immobles realitzada per l\u2019entitat de la qual la consultant ostenta el 100 per cent de les participacions no pot considerar-se una activitat econ\u00f2mica a efectes de l\u2019exempci\u00f3 en l\u2019Impost sobre el Patrimoni.\u00bb<\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Com a conseq\u00fc\u00e8ncia, els immobles deixen de tenir la condici\u00f3 de\u00a0b\u00e9ns afectes, cosa que implica que\u00a0no es pot aplicar la reducci\u00f3 del 95 % en l\u2019Impost sobre Successions. El resultat final \u00e9s un\u00a0increment notable de la quota a pagar, ja que els hereus han de tributar pel\u00a0valor \u00edntegre dels b\u00e9ns rebuts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En canvi, si el fill compleix tots els requisits laborals, el seu\u00a0contracte com a treballador a jornada completa\u00a0permet mantenir el car\u00e0cter d\u2019activitat econ\u00f2mica\u00a0i aplicar el\u00a0benefici fiscal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-13c76ddc659bf85c04fe5a90e58a36a6\" style=\"color:#0e2f95\"><strong>Conclusi\u00f3<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El tipus de contracte del fill o familiar que ajuda en la gesti\u00f3 dels lloguers\u00a0no \u00e9s un mer formalisme: \u00e9s un\u00a0element decisiu\u00a0perqu\u00e8 els hereus puguin aplicar els\u00a0beneficis fiscals en l\u2019Impost sobre Successions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El que indica la\u00a0Direcci\u00f3 General de Tributs\u00a0\u00e9s que\u00a0no es compleix el requisit\u00a0que el treballador dediqui la seva jornada completa a l\u2019\u00abexercici d\u2019una activitat professional pr\u00f2pia o a l\u2019ordenaci\u00f3 de l\u2019activitat d\u2019un altre contribuent\u00bb quan aquesta persona ja t\u00e9 una altra feina a jornada completa. En conseq\u00fc\u00e8ncia,\u00a0no pot entendre\u2019s que existeixi una activitat econ\u00f2mica real.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Les claus:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El treballador ha d\u2019estar en\u00a0R\u00e8gim General, no com a\u00a0aut\u00f2nom col\u00b7laborador.<\/li>\n\n\n\n<li>Ha de treballar\u00a0a jornada completa i sense incompatibilitats.<\/li>\n\n\n\n<li>Si el treballador t\u00e9 una altra feina a jornada completa,\u00a0el requisit no es compleix.<\/li>\n\n\n\n<li>Sense un treballador v\u00e0lid, l\u2019activitat deixa de ser econ\u00f2mica i\u00a0es perd la reducci\u00f3 del 95 %.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-f04849a8-609f-4b78-825d-a5b120a8c052\" href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/CAT_Gestio-dherencies-el-fill-treballador-i-la-reduccio-del-95-en-Successions.pdf\">Descarregar PDF<\/a><a href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/CAT_Gestio-dherencies-el-fill-treballador-i-la-reduccio-del-95-en-Successions.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-f04849a8-609f-4b78-825d-a5b120a8c052\">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=\"163\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1024x163.png\" alt=\"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>En moltes her\u00e8ncies familiars, la persona difunta gestionava personalment una petita cartera d\u2019immobles llogats o comptava amb l\u2019ajuda d\u2019un fill o d\u2019un altre familiar. En aquests casos, un dubte molt habitual \u00e9s si aquest familiar pot considerar-se el\u00a0\u00abtreballador a jornada completa\u00bb\u00a0que exigeix la llei perqu\u00e8 l\u2019activitat d\u2019arrendament tingui la consideraci\u00f3 d\u2019activitat econ\u00f2mica. Aquest detall \u00e9s [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":11728,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1072],"tags":[1219,1172,1218,1216],"class_list":["post-11730","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dret-de-successions","tag-hereus","tag-reduccio-del-95","tag-successions","tag-treballador-a-jornada-completa"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Successions i la reducci\u00f3 del 95 %: el fill treballador | Maluquer Abogados<\/title>\n<meta name=\"description\" content=\"Reducci\u00f3 del 95 % en Successions: quan el fill pot considerar-se treballador a jornada completa i com afecta l\u2019her\u00e8ncia.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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