{"id":1546,"date":"2016-07-27T04:15:30","date_gmt":"2016-07-27T04:15:30","guid":{"rendered":"http:\/\/aranconsulting.cat\/?p=1546"},"modified":"2016-07-27T04:15:30","modified_gmt":"2016-07-27T04:15:30","slug":"impost-transmissions-patrimonials-oneroses","status":"publish","type":"post","link":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/impuesto-transmisiones-patrimoniales-onerosas\/","title":{"rendered":"Impost de transmissions patrimonials oneroses"},"content":{"rendered":"

Impost de transmissions patrimonials oneroses<\/a><\/strong><\/p>\n

Queden subjectes a l'impost en concepte de transmissions patrimonials oneroses les operacions seg\u00fcents, quan han estat realitzades entre persones vives, excepte que estiguin subjectes i exempts de l'impost sobre el valor afegit.<\/p>\n

-Les transmissions patrimonials realitzades a t\u00edtol oner\u00f3s de tota mena de b\u00e9ns o drets que integren el patrimoni de les persones f\u00edsiques o jur\u00eddiques. Dins d'aquest apartat hi ha la transmissi\u00f3 de mitjans de transport usats (vehicles de segona m\u00e0, embarcacions i aeronaus).
\n-La constituci\u00f3 de drets reals, pr\u00e9stecs, fiances, arrendaments, pensions i concessions administratives, llevat que aquestes tinguin per objecte la cessi\u00f3 del dret a utilitzar infraestructures ferrovi\u00e0ries o immobles o instal\u00b7lacions a ports i aeroports.
\n-Les adjudicacions en pagament o per al pagament de deutes, les adjudicacions expresses per assumir deutes del transmitent, els excessos d'adjudicacions declarats, els expedients de domini, les actes de notorietat i la constituci\u00f3 de condicions resolut\u00f2ries expl\u00edcites.<\/p>\n

\u00c9s subjecte passiu de limpost i est\u00e0 obligat al pagament la persona que adquireix els b\u00e9ns o drets transmesos o que resulta benefici\u00e0ria de loperaci\u00f3.<\/p>\n

La base imposable es correspon, com a regla general, amb el valor real del b\u00e9 o dret a qu\u00e8 fa refer\u00e8ncia l'operaci\u00f3, ent\u00e8s com aquell valor que establirien parts independents que actuessin lliurement i sense un inter\u00e8s particular en l'operaci\u00f3.<\/p>\n

Transmissi\u00f3 de mitjans de transport usats<\/strong>
\nLa transmissi\u00f3 d'un mitj\u00e0 de transport (vehicle, embarcaci\u00f3 o aeronau) utilitzat pot estar:
\n-Subjecta a l'impost, si la transmissi\u00f3 \u00e9s entre particulars.
\n-Exempta de l'impost amb car\u00e0cter provisional, si es tracta de transmissions efectuades a favor d'empresaris que tenen com a activitat habitual la compravenda de vehicles usats. L'exempci\u00f3 esdev\u00e9 definitiva si es justifica que la venda posterior del vehicle ha tingut lloc dins el termini d'un any des que es va adquirir.
\n-No subjecta a l'impost, si la part venedora \u00e9s o b\u00e9 una companyia mercantil, o b\u00e9 un empresari\/\u00e0ria o professional que transmet un vehicle afecte a l'activitat professional o industrial que desenvolupa (concessionaris de vehicles, taxistes, camioners\u2026).
\n\u00c9s subjecte passiu de l'impost i est\u00e0 obligat al pagament la persona que adquireix el mitj\u00e0 de transport, i la base imposable es correspon amb el valor real, si b\u00e9 a aquest efecte el Ministeri d'Economia i Hisenda publica cada any una ordre ministerial de valoraci\u00f3 d'aquests mitjans de transport.<\/p>\n

Tarifes i tipus impositius:<\/strong><\/h2>\n

Transmissions i drets reals sobre immobles urbans:<\/strong><\/p>\n

10%, fets imposables meritats a partir de l'1 d'agost del 2013.
\n8% entre l'1 de juliol del 2010 i el 31 de juliol del 2013.<\/p>\n

Transmissions i drets reals sobre habitatges amb protecci\u00f3 oficial:<\/strong>
\n7%.<\/p>\n

Transmissions i drets reals sobre immobles r\u00fastics:<\/strong>
\n10%, fets imposables meritats a partir de l'1 d'agost del 2013.
\n8% entre l'1 de juliol del 2010 i el 31 de juliol del 2013.<\/p>\n

Transmissions de valors i drets de subscripci\u00f3 de l'article 108 de la Llei 24\/1998, del mercat de valors:<\/strong>
\n10%, per a fets imposables meritats a partir de l'1 d'agost del 2013.
\n8% entre l'1 de juliol del 2010 i el 31 de juliol del 2013.<\/p>\n

Transmissi\u00f3 d'un immoble que hagi de constituir l'habitatge habitual d'una fam\u00edlia nombrosa<\/strong>:
\n5,00%.<\/p>\n

Requisits per poder aplicar el tipus redu\u00eft:<\/strong>
\nEl subjecte passiu ha de ser membre duna fam\u00edlia nombrosa. \u00c9s fam\u00edlia nombrosa aquella que t\u00e9 tres o m\u00e9s fills, o b\u00e9 aquella que t\u00e9 dos fills i almenys un t\u00e9 una disminuci\u00f3 o est\u00e0 incapacitat per a la feina.<\/p>\n

La suma de les bases imposables totals, menys els m\u00ednims personals i familiars, dels membres de la unitat familiar a l'impost sobre la renda de les persones f\u00edsiques no ha d'excedir els 30.000 euros. Aquesta quantitat s'ha d'incrementar en 12.000 euros m\u00e9s per cada fill que superi el nombre de fills que exigeix la legislaci\u00f3 vigent per tenir la condici\u00f3 de fam\u00edlia nombrosa.<\/p>\n

Transmissi\u00f3 d\u00b4un immoble que hagi de constituir l\u00b4habitatge habitual d\u00b4un jove<\/strong>:
\n5,00%.<\/p>\n

Requisits per poder gaudir del tipus redu\u00eft:<\/strong>
\nEl contribuent ha de tenir 32 anys o menys.
\nLa base imposable total, menys el m\u00ednim personal i familiar, en la seva \u00faltima declaraci\u00f3 de l'impost sobre la renda de les persones f\u00edsiques no pot excedir els 30.000 euros.<\/p>\n

Transmissi\u00f3 d\u201fun immoble que hagi de constituir l\u201fhabitatge habitual d\u201funa persona amb disminuci\u00f3 f\u00edsica, ps\u00edquica o sensorial<\/strong>:
\n5,00%.<\/p>\n

Requisits per poder gaudir del tipus redu\u00eft:<\/strong>
\nEl grau de minusvalidesa ha de ser igual o superior al 65%.
\nLa suma de les bases imposables totals, menys els m\u00ednims personals i familiars, dels membres de la unitat familiar als efectes de limpost sobre la renda de les persones f\u00edsiques no pot excedir els 30.000 euros.
\nLa circumst\u00e0ncia de minusvalidesa ha de conc\u00f3rrer al contribuent oa algun dels membres de la seva unitat familiar.
\nS'ha d'acreditar la minusvalidesa al\u00b7legada i el grau mitjan\u00e7ant un certificat de l'ICASS. Tamb\u00e9 cal acreditar documentalment les rendes de la unitat familiar.<\/p>\n

Transmissions i drets reals sobre b\u00e9ns mobles, excepte mitjans de transport:<\/strong>
\n4,00%<\/p>\n

Mitjans de transport:<\/strong>
\n5,00%<\/p>\n

Concessions administratives:<\/strong>
\n4,00%<\/p>\n

Drets reals de garantia, pensions, fiances, pr\u00e9stecs i obligacions i condicions resolut\u00f2ries:<\/strong>
\n1,00%<\/p>\n

Arrendaments de finques urbanes o r\u00fastiques:<\/strong>
\nPer a fets imposables a partir de l'1 de gener del 2015: 0,50%
\nDel 31 de gener del 2014 al 31 de desembre del 2014: 0,30%
\nFins al 30 de gener de 2014:<\/p>\n

Base en euros Euros<\/strong>
\nFins a 30,05 0,09
\nDe 30,06\u2026\u2026\u2026. a\u2026\u2026\u2026\u2026. 60,10 0,18
\nDe 60,11\u2026\u2026\u2026. a\u2026\u2026\u2026\u2026120,20 0,39
\nDe 120,21\u2026\u2026.. a\u2026\u2026\u2026\u2026240,40 0,78
\nDe 240,41\u2026\u2026\u2026a\u2026\u2026\u2026\u2026480,81 1,68
\nDe 480,82\u2026\u2026\u2026a\u2026\u2026\u2026\u2026961,62 3,37
\nDe 961,63\u2026\u2026.. a \u2026\u2026..1.923,24 7,21
\nDe 1.923,25\u2026.. a\u2026\u2026.. 3.846,48 14,42
\nDe 3.846,49.. a\u2026\u2026\u2026.. 7.692,95 30,77<\/p>\n

De 7.692,96 des d'ara, 0,024040 euros per cada 6,01 o fracci\u00f3.<\/p>\n

Les transmissions patrimonials oneroses s'autoliquiden mitjan\u00e7ant el model 600 (inclosos els lloguers urbans) i el model 620 (compravenda de vehicles).<\/p>\n

El pagament i presentaci\u00f3 es pot fer: \u00a0<\/strong>
\n\u2013 Presencialment.
\nEl pagament de l'impost s'efectua a qualsevol entitat col\u00b7laboradora amb la funci\u00f3 recaptat\u00f2ria de la Generalitat de Catalunya. La presentaci\u00f3 es fa a les delegacions territorials i oficines liquidadores.
\n\u2013 Telem\u00e0ticament.<\/p>\n

 <\/p>\n

Per a m\u00e9s informaci\u00f3 sobre Impost de transmissions patrimonials oneroses<\/a>, o b\u00e9 per solucionar un cas personal, feu arribar als nostres advocats la vostra informaci\u00f3 mitjan\u00e7ant el formulari disponible a '\u2018Contactar<\/a>\u2019.<\/p>","protected":false},"excerpt":{"rendered":"

Impuesto de transmisiones patrimoniales onerosas Quedan sujetas al impuesto en concepto de transmisiones patrimoniales onerosas las operaciones siguientes, cuando han sido realizadas entre personas vivas, excepto que se encuentren sujetos y exentos del impuesto sobre el valor a\u00f1adido. -Las transmisiones patrimoniales realizadas a t\u00edtulo oneroso de todo tipo de bienes o derechos que integran el […]<\/p>\n","protected":false},"author":2,"featured_media":1317,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24,56],"tags":[25,18,57],"class_list":["post-1546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-abogados-sabadell","category-impuesto-de-transmisiones-patrimoniales","tag-abogados-sabadell","tag-bufete-de-abogados-profesionales-con-experiencia-en-todas-las-especialidades-en-sabadell","tag-impuesto-de-transmisiones-patrimoniales"],"yoast_head":"\nImpuesto de transmisiones patrimoniales onerosas - Aran Advocats<\/title>\n<meta name=\"description\" content=\"Impuesto de transmisiones patrimoniales onerosas Quedan sujetas al impuesto en concepto de transmisiones patrimoniales onerosas las operaciones\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impuesto de transmisiones patrimoniales onerosas - Aran Advocats\" \/>\n<meta property=\"og:description\" content=\"Impuesto de transmisiones patrimoniales onerosas Quedan sujetas al impuesto en concepto de transmisiones patrimoniales onerosas las operaciones\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/impost-transmissions-patrimonials-oneroses\/\" \/>\n<meta property=\"og:site_name\" content=\"Aran Advocats\" \/>\n<meta property=\"article:published_time\" content=\"2016-07-27T04:15:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aranadvocats.provesonlinevalles.com\/wp-content\/uploads\/2015\/09\/aran-consulting-Arbitraje-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1453\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/#\\\/schema\\\/person\\\/f3df085f2d714e44d370fd9000218502\"},\"headline\":\"Impuesto de transmisiones patrimoniales onerosas\",\"datePublished\":\"2016-07-27T04:15:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/\"},\"wordCount\":1055,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/wp-content\\\/uploads\\\/2015\\\/09\\\/aran-consulting-Arbitraje-1-scaled.jpg\",\"keywords\":[\"Abogados Sabadell\",\"Bufete de Abogados profesionales con experiencia en todas las especialidades en Sabadell\",\"Impuesto de transmisiones patrimoniales\"],\"articleSection\":[\"Abogados Sabadell\",\"Impuesto de transmisiones patrimoniales\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/\",\"url\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/\",\"name\":\"Impuesto de transmisiones patrimoniales onerosas - Aran Advocats\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/wp-content\\\/uploads\\\/2015\\\/09\\\/aran-consulting-Arbitraje-1-scaled.jpg\",\"datePublished\":\"2016-07-27T04:15:30+00:00\",\"description\":\"Impuesto de transmisiones patrimoniales onerosas Quedan sujetas al impuesto en concepto de transmisiones patrimoniales onerosas las operaciones\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/#primaryimage\",\"url\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/wp-content\\\/uploads\\\/2015\\\/09\\\/aran-consulting-Arbitraje-1-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/wp-content\\\/uploads\\\/2015\\\/09\\\/aran-consulting-Arbitraje-1-scaled.jpg\",\"width\":2560,\"height\":1453,\"caption\":\"aran-consulting-Sala de Juntas\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/impuesto-transmisiones-patrimoniales-onerosas\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Impuesto de transmisiones patrimoniales onerosas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/#website\",\"url\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/\",\"name\":\"Aran Advocats\",\"description\":\"Abogados especializados en Derecho Civil y Bancario\",\"publisher\":{\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/#organization\",\"name\":\"Aran Advocats\",\"url\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/logo-1.png\",\"contentUrl\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/logo-1.png\",\"width\":300,\"height\":171,\"caption\":\"Aran Advocats\"},\"image\":{\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/#\\\/schema\\\/person\\\/f3df085f2d714e44d370fd9000218502\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/67444f31b514abed4282b66a5cc4717deccf590ff40a9fb9aed91e8426d5fa9d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/67444f31b514abed4282b66a5cc4717deccf590ff40a9fb9aed91e8426d5fa9d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/67444f31b514abed4282b66a5cc4717deccf590ff40a9fb9aed91e8426d5fa9d?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"url\":\"https:\\\/\\\/aranadvocats.provesonlinevalles.com\\\/ca\\\/author\\\/ywd9ehmj9q\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Impost de transmissions patrimonials oneroses - Aran Advocats","description":"Impost de transmissions patrimonials oneroses Queden subjectes a l'impost en concepte de transmissions patrimonials oneroses les operacions","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"ca_ES","og_type":"article","og_title":"Impuesto de transmisiones patrimoniales onerosas - Aran Advocats","og_description":"Impuesto de transmisiones patrimoniales onerosas Quedan sujetas al impuesto en concepto de transmisiones patrimoniales onerosas las operaciones","og_url":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/impost-transmissions-patrimonials-oneroses\/","og_site_name":"Aran Advocats","article_published_time":"2016-07-27T04:15:30+00:00","og_image":[{"width":2560,"height":1453,"url":"https:\/\/aranadvocats.provesonlinevalles.com\/wp-content\/uploads\/2015\/09\/aran-consulting-Arbitraje-1-scaled.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"admin","Temps estimat de lectura":"5 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/#article","isPartOf":{"@id":"https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/"},"author":{"name":"admin","@id":"https:\/\/aranadvocats.provesonlinevalles.com\/#\/schema\/person\/f3df085f2d714e44d370fd9000218502"},"headline":"Impuesto de transmisiones patrimoniales onerosas","datePublished":"2016-07-27T04:15:30+00:00","mainEntityOfPage":{"@id":"https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/"},"wordCount":1055,"commentCount":0,"publisher":{"@id":"https:\/\/aranadvocats.provesonlinevalles.com\/#organization"},"image":{"@id":"https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/#primaryimage"},"thumbnailUrl":"https:\/\/aranadvocats.provesonlinevalles.com\/wp-content\/uploads\/2015\/09\/aran-consulting-Arbitraje-1-scaled.jpg","keywords":["Abogados Sabadell","Bufete de Abogados profesionales con experiencia en todas las especialidades en Sabadell","Impuesto de transmisiones patrimoniales"],"articleSection":["Abogados Sabadell","Impuesto de transmisiones patrimoniales"],"inLanguage":"ca","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/","url":"https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/","name":"Impost de transmissions patrimonials oneroses - Aran Advocats","isPartOf":{"@id":"https:\/\/aranadvocats.provesonlinevalles.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/#primaryimage"},"image":{"@id":"https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/#primaryimage"},"thumbnailUrl":"https:\/\/aranadvocats.provesonlinevalles.com\/wp-content\/uploads\/2015\/09\/aran-consulting-Arbitraje-1-scaled.jpg","datePublished":"2016-07-27T04:15:30+00:00","description":"Impost de transmissions patrimonials oneroses Queden subjectes a l'impost en concepte de transmissions patrimonials oneroses les operacions","breadcrumb":{"@id":"https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/#primaryimage","url":"https:\/\/aranadvocats.provesonlinevalles.com\/wp-content\/uploads\/2015\/09\/aran-consulting-Arbitraje-1-scaled.jpg","contentUrl":"https:\/\/aranadvocats.provesonlinevalles.com\/wp-content\/uploads\/2015\/09\/aran-consulting-Arbitraje-1-scaled.jpg","width":2560,"height":1453,"caption":"aran-consulting-Sala de Juntas"},{"@type":"BreadcrumbList","@id":"https:\/\/aranadvocats.provesonlinevalles.com\/impuesto-transmisiones-patrimoniales-onerosas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/aranadvocats.provesonlinevalles.com\/"},{"@type":"ListItem","position":2,"name":"Impuesto de transmisiones patrimoniales onerosas"}]},{"@type":"WebSite","@id":"https:\/\/aranadvocats.provesonlinevalles.com\/#website","url":"https:\/\/aranadvocats.provesonlinevalles.com\/","name":"Aran Advocats","description":"Advocats especialitzats en Dret Civil i Bancari","publisher":{"@id":"https:\/\/aranadvocats.provesonlinevalles.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aranadvocats.provesonlinevalles.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/aranadvocats.provesonlinevalles.com\/#organization","name":"Aran Advocats","url":"https:\/\/aranadvocats.provesonlinevalles.com\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/aranadvocats.provesonlinevalles.com\/#\/schema\/logo\/image\/","url":"https:\/\/aranadvocats.provesonlinevalles.com\/wp-content\/uploads\/2026\/03\/logo-1.png","contentUrl":"https:\/\/aranadvocats.provesonlinevalles.com\/wp-content\/uploads\/2026\/03\/logo-1.png","width":300,"height":171,"caption":"Aran Advocats"},"image":{"@id":"https:\/\/aranadvocats.provesonlinevalles.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/aranadvocats.provesonlinevalles.com\/#\/schema\/person\/f3df085f2d714e44d370fd9000218502","name":"admin","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/67444f31b514abed4282b66a5cc4717deccf590ff40a9fb9aed91e8426d5fa9d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/67444f31b514abed4282b66a5cc4717deccf590ff40a9fb9aed91e8426d5fa9d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/67444f31b514abed4282b66a5cc4717deccf590ff40a9fb9aed91e8426d5fa9d?s=96&d=mm&r=g","caption":"admin"},"url":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/author\/ywd9ehmj9q\/"}]}},"_links":{"self":[{"href":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/wp-json\/wp\/v2\/posts\/1546","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/wp-json\/wp\/v2\/comments?post=1546"}],"version-history":[{"count":0,"href":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/wp-json\/wp\/v2\/posts\/1546\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/wp-json\/wp\/v2\/media\/1317"}],"wp:attachment":[{"href":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/wp-json\/wp\/v2\/media?parent=1546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/wp-json\/wp\/v2\/categories?post=1546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aranadvocats.provesonlinevalles.com\/ca\/wp-json\/wp\/v2\/tags?post=1546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}