{"id":12147,"date":"2026-02-27T11:58:51","date_gmt":"2026-02-27T10:58:51","guid":{"rendered":"https:\/\/maluquerabogados.com\/publicaciones\/herencia-de-inmuebles-como-mantener-la-reduccion-del-95\/"},"modified":"2026-02-27T12:46:21","modified_gmt":"2026-02-27T11:46:21","slug":"herencia-immobles-lloguer-reduccio-del-95","status":"publish","type":"post","link":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/herencia-immobles-lloguer-reduccio-del-95\/","title":{"rendered":"Gesti\u00f3 d\u2019her\u00e8ncies: es pot externalitzar la gesti\u00f3 sense perdre els beneficis fiscals?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Quan una persona mor i deixa en her\u00e8ncia un conjunt d\u2019immobles en lloguer, els hereus solen preguntar-se com gestionar aquests b\u00e9ns sense perdre els beneficis fiscals que la llei permet.<br>En especial, sorgeix un dubte freq\u00fcent: <strong>es pot externalitzar la gesti\u00f3 a una empresa o assessoria sense perdre la consideraci\u00f3 d\u2019\u201cactivitat econ\u00f2mica\u201d?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La resposta, segons el criteri de la <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>), \u00e9s clara: nom\u00e9s en casos excepcionals.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-080958bb9f0c2fed5606b5be9ce7bdd8\" style=\"color:#000290\"><strong><strong><strong><strong>Per qu\u00e8 \u00e9s clau acreditar activitat econ\u00f2mica en l\u2019impost sobre successions<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En l\u2019\u00e0mbit de <a href=\"https:\/\/maluquerabogados.com\/ca\/publicaciones\/impost-sobre-successions-a-catalunya\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u2019Impost sobre Successions i Donacions,<\/a> aix\u00ed com en l\u2019IRPF i l\u2019Impost sobre el Patrimoni, la llei distingeix entre dues situacions molt diferents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gesti\u00f3 patrimonial<\/strong>: quan el propietari simplement obt\u00e9 rendes dels seus immobles.<\/li>\n\n\n\n<li><strong>Activitat econ\u00f2mica<\/strong>: quan existeix una organitzaci\u00f3 de mitjans personals i materials destinada a la gesti\u00f3 professional d\u2019aquests arrendaments.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nom\u00e9s en el segon cas \u2014\u00e9s a dir, quan s\u2019acredita l\u2019exist\u00e8ncia d\u2019una activitat econ\u00f2mica\u2014 es poden aplicar beneficis fiscals rellevants, com la reducci\u00f3 del 95 % del valor net dels b\u00e9ns afectes en l\u2019Impost sobre Successions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I perqu\u00e8 aquesta activitat es consideri econ\u00f2mica, la normativa (article 27.2 de la Llei de l\u2019IRPF i desenvolupament reglamentari) <a href=\"https:\/\/maluquerabogados.com\/ca\/publicaciones\/successions-i-la-reduccio-del-95-el-fill-treballador\/\" target=\"_blank\" rel=\"noreferrer noopener\">exigeix comptar amb almenys un treballador amb contracte laboral <\/a>i a jornada completa que es dediqui a la gesti\u00f3 dels arrendaments.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/pexels-rdne-7841456-1024x683.jpg\" alt=\"her\u00e8ncia d\u2019immobles\" class=\"has-border-color has-white-border-color wp-image-12141\" style=\"border-width:29px;aspect-ratio:1.4992888417882142;width:609px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/pexels-rdne-7841456-1024x683.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/pexels-rdne-7841456-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/pexels-rdne-7841456-768x512.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/pexels-rdne-7841456-1536x1024.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/pexels-rdne-7841456-2048x1365.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-6971eceefc9a8ec4db61b5b66738483d\" style=\"color:#000290\"><strong><strong><strong>Es pot externalitzar la gesti\u00f3 dels lloguers sense perdre beneficis fiscals?<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En alguns casos, els hereus prefereixen no contractar directament un treballador i opten per encarregar la gesti\u00f3 a una empresa especialitzada, com una assessoria, una ag\u00e8ncia immobili\u00e0ria o una empresa d\u2019administraci\u00f3 de finques.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tanmateix, la Direcci\u00f3 General de Tributs (l\u2019\u00f2rgan del Ministeri d\u2019Hisenda encarregat d\u2019interpretar oficialment la normativa fiscal) no considera que aquesta externalitzaci\u00f3 compleixi el requisit del treballador en la majoria dels casos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Direcci\u00f3 General de Tributs ent\u00e9n que externalitzar la gesti\u00f3 equival a delegar completament l\u2019organitzaci\u00f3 de l\u2019activitat, fet que trenca el vincle d\u2019\u201cordenaci\u00f3 pr\u00f2pia de mitjans de producci\u00f3 o recursos humans\u201d que caracteritza una activitat econ\u00f2mica.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-b6bd108205bc5f8010ae5722760255b1\" style=\"color:#000290\"><strong><strong><strong>Quan la Direcci\u00f3 General de Tributs admet la gesti\u00f3 externalitzada<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Malgrat el seu criteri restrictiu, la DGT ha adm\u00e8s en algunes consultes que la gesti\u00f3 externa pot Malgrat el seu criteri restrictiu, la DGT ha adm\u00e8s en algunes consultes que la gesti\u00f3 externa pot considerar-se v\u00e0lida nom\u00e9s quan el patrimoni immobiliari \u00e9s de gran envergadura i complexitat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es tracta de sup\u00f2sits en qu\u00e8 la magnitud del patrimoni justifica que la gesti\u00f3 se subcontracti, per\u00f2 continua existint una estructura empresarial organitzada al darrere. Alguns exemples reconeguts per la Direcci\u00f3 General de Tributs s\u00f3n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Consulta V1604-17 (21\/06\/2017): una entitat titular conjunta d\u2019un centre comercial de m\u00e9s de 28.000 m\u00b2 i un altre edifici de 27.000 m\u00b2.<\/li>\n\n\n\n<li>Consulta V3859-16 (16\/09\/2016): una societat propiet\u00e0ria de diverses naus industrials amb m\u00e9s de 10.000 m\u00b2 de superf\u00edcie total i rendes anuals superiors a 250.000 \u20ac.<\/li>\n\n\n\n<li>Consulta V0063-17 (17\/01\/2017): una empresa amb el 50 % de la propietat de m\u00e9s de 90 locals comercials en un centre comercial.<\/li>\n\n\n\n<li>Consulta V0090-24 (15\/02\/2024): una entitat amb un patrimoni de m\u00e9s de 720 milions d\u2019euros en actius immobiliaris, la complexitat del qual feia raonable la gesti\u00f3 externalitzada.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En tots aquests casos, la Direcci\u00f3 General de Tributs va entendre que l\u2019externalitzaci\u00f3 de la gesti\u00f3 estava justificada pel volum i la naturalesa empresarial de l\u2019activitat i, per tant, no es perdia la consideraci\u00f3 d\u2019activitat econ\u00f2mica.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/pexels-lmcasz-33650451-1024x683.jpg\" alt=\"her\u00e8ncia d\u2019immobles\" class=\"has-border-color has-white-border-color wp-image-12142\" style=\"border-width:25px;aspect-ratio:1.4992749042501767;width:604px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/pexels-lmcasz-33650451-1024x683.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/pexels-lmcasz-33650451-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/pexels-lmcasz-33650451-768x512.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/pexels-lmcasz-33650451-1536x1024.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/pexels-lmcasz-33650451-2048x1365.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-1160a0502d99b8af5029ffae1416d1cb\" style=\"color:#000290\"><strong><strong><strong>Quan Hisenda rebutja l\u2019externalitzaci\u00f3 en her\u00e8ncies immobili\u00e0ries<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Per contra, la Direcci\u00f3 General de Tributs ha rebutjat expressament que existeixi activitat econ\u00f2mica quan l\u2019externalitzaci\u00f3 s\u2019aplica a patrimonis familiars o de petita dimensi\u00f3, on no hi ha una estructura empresarial pr\u00f2pia ni un volum de negoci significatiu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per exemple, en una Consulta Vinculant, la Direcci\u00f3 General de Tributs va analitzar el cas d\u2019un contribuent amb nou pisos, nou trasters i tretze garatges, i va concloure que no es tractava d\u2019una activitat econ\u00f2mica, precisament perqu\u00e8 no comptava amb un treballador contractat directament i havia externalitzat tota la gesti\u00f3 a una empresa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En paraules de la Direcci\u00f3 General de Tributs, l\u2019externalitzaci\u00f3 en aquests casos no supleix el requisit del treballador a jornada completa, ja que el titular no participa en l\u2019organitzaci\u00f3 de mitjans materials ni humans, sin\u00f3 que es limita a percebre rendes passives.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-d3afd735408c8f7dd04fef501ee3e75b\" style=\"color:#000290\"><strong><strong><strong>Requisits per mantenir la reducci\u00f3 del 95 % en una her\u00e8ncia d\u2019immobles llogats<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En el context d\u2019una her\u00e8ncia, aquesta q\u00fcesti\u00f3 \u00e9s especialment rellevant. Si els hereus volen aplicar la reducci\u00f3 del 95 % de l\u2019Impost sobre Successions sobre els immobles arrendats, hauran de mantenir l\u2019activitat econ\u00f2mica que desenvolupava el causant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per tant, si la persona difunta tenia un treballador contractat a jornada completa, els hereus hauran de continuar amb aquesta estructura per no perdre la reducci\u00f3. I si decideixen externalitzar la gesti\u00f3, nom\u00e9s ho podran fer sense risc fiscal si el patrimoni heretat t\u00e9 un volum molt elevat i complex.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En her\u00e8ncies familiars amb uns pocs immobles en lloguer, l\u2019externalitzaci\u00f3, per regla general, no \u00e9s suficient: la Direcci\u00f3 General de Tributs exigeix que existeixi almenys un treballador contractat directament pels hereus.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-5d6bddfba8790ac01d7256cd22bc9b79\" style=\"color:#000290\"><strong><strong><strong>Conclusi\u00f3<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019externalitzaci\u00f3 de la gesti\u00f3 d\u2019immobles no substitueix, per regla general, el requisit de comptar amb un treballador contractat a jornada completa. Nom\u00e9s s\u2019admet en casos molt excepcionals, quan el patrimoni immobiliari t\u00e9 una dimensi\u00f3 clarament empresarial i requereix una organitzaci\u00f3 complexa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aix\u00f2 significa que les her\u00e8ncies amb patrimonis familiars o de mida mitjana han de mantenir una estructura pr\u00f2pia, amb almenys un treballador contractat a jornada completa, si volen conservar els beneficis fiscals vinculats a l\u2019activitat econ\u00f2mica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En definitiva, l\u2019externalitzaci\u00f3 nom\u00e9s permet mantenir la consideraci\u00f3 d\u2019activitat econ\u00f2mica en sup\u00f2sits excepcionals de gran volum patrimonial. En her\u00e8ncies familiars o de dimensi\u00f3 mitjana, ser\u00e0 necessari comptar amb almenys un treballador contractat a jornada completa.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-6a08e149-4e49-4076-8c66-c139b71fcea0\" href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/CAT_Gestio-dherencies-es-pot-externalitzar-la-gestio-sense-perdre-els-beneficis-fiscals.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Descarregar PDF<\/a><a href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/02\/CAT_Gestio-dherencies-es-pot-externalitzar-la-gestio-sense-perdre-els-beneficis-fiscals.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-6a08e149-4e49-4076-8c66-c139b71fcea0\">PDF<\/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=\"her\u00e8ncia d\u2019immobles\" 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 i deixa en her\u00e8ncia un conjunt d\u2019immobles en lloguer, els hereus solen preguntar-se com gestionar aquests b\u00e9ns sense perdre els beneficis fiscals que la llei permet.En especial, sorgeix un dubte freq\u00fcent: es pot externalitzar la gesti\u00f3 a una empresa o assessoria sense perdre la consideraci\u00f3 d\u2019\u201cactivitat econ\u00f2mica\u201d? La resposta, segons el [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":12145,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1072],"tags":[1487,1499,1500,1501,1171,1489,1502,1490],"class_list":["post-12147","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dret-de-successions","tag-beneficios-fiscales-herencia","tag-beneficis-fiscals-herencia","tag-herencia-dimmobles","tag-immobles-en-lloguer","tag-impost-sobre-successions","tag-inmuebles-en-alquiler","tag-reduccio-95-successions","tag-reduccion-95-sucesiones"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Her\u00e8ncia immobles lloguer: reducci\u00f3 del 95 % | Maluquer Abogados<\/title>\n<meta name=\"description\" content=\"La her\u00e8ncia immobles lloguer exigeix 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