{"id":128330,"date":"2025-07-09T09:31:56","date_gmt":"2025-07-09T07:31:56","guid":{"rendered":"https:\/\/www.espigul.com\/exencion-impuesto-transmisiones-patrimoniales\/"},"modified":"2025-07-09T11:26:24","modified_gmt":"2025-07-09T09:26:24","slug":"exencion-impuesto-transmisiones-patrimoniales","status":"publish","type":"post","link":"https:\/\/www.espigul.com\/ca\/exencion-impuesto-transmisiones-patrimoniales\/","title":{"rendered":"Qui est\u00e0 exempt de pagar l\u2019Impost sobre Transmissions Patrimonials (ITP)?"},"content":{"rendered":"\n<p><strong>L\u2019impost sobre transmissions patrimonial<\/strong>s (conegut com ITP) \u00e9s un dels tributs m\u00e9s habituals en operacions de compra-venda d\u2019immobles de segona m\u00e0. Tot i que la majoria d\u2019operacions comporten el pagament de l\u2019impost de transmissions patrimonials, existeixen diversos casos en qu\u00e8 una persona pot quedar exempta de pagar l\u2019ITP. En aquest post t\u2019expliquem qu\u00e8 \u00e9s<strong> l\u2019impost sobre transmissions patrimonials<\/strong>, qui ha de pagar-lo, quan no \u00e9s necessari fer-ho i com <strong>calcular l\u2019ITP<\/strong> segons la teva situaci\u00f3.  <\/p>\n\n<h2 class=\"wp-block-heading\">Qu\u00e8 \u00e9s l\u2019impost sobre transmissions patrimonials?<\/h2>\n\n<p><strong>L\u2019impost sobre transmissions patrimonials<\/strong> \u00e9s un tribut auton\u00f2mic que s\u2019aplica, entre d\u2019altres, a la <a href=\"https:\/\/www.espigul.com\/ca\/preguntes-en-comprar-una-casa-de-segona-ma\/\">compra d\u2019habitatges de segona m\u00e0<\/a>. No afecta les propietats d\u2019obra nova, que tributen per IVA, sin\u00f3 les que ja han estat transmeses anteriorment. <\/p>\n\n<p>A la pr\u00e0ctica, aquest impost grava:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>La compra d\u2019un habitatge de segona m\u00e0.<\/li>\n\n\n\n<li>La cessi\u00f3 de drets reals.<\/li>\n\n\n\n<li>El lloguer de b\u00e9ns immobles (en alguns casos).<br\/><br\/><br\/><\/li>\n\n\n\n<li>Altres transmissions patrimonials oneroses.<\/li>\n<\/ul>\n\n<p>L\u2019obligaci\u00f3 de pagar l\u2019impost de transmissions patrimonials recau sobre el comprador, i el percentatge varia segons la comunitat aut\u00f2noma (a Catalunya, per exemple, \u00e9s del 10% en la majoria dels casos).<\/p>\n\n<h2 class=\"wp-block-heading\">En quins casos no cal pagar l\u2019ITP?<\/h2>\n\n<p>Encara que l\u2019ITP sigui un impost habitual, hi ha situacions en qu\u00e8 es pot gaudir d\u2019exempcions totals o bonificacions. Aquests s\u00f3n alguns casos habituals: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Fam\u00edlies nombroses:<\/strong> poden beneficiar-se de tipus redu\u00efts o fins i tot d\u2019exempci\u00f3 total si compleixen certs requisits d\u2019ingressos i destinen l\u2019immoble a resid\u00e8ncia habitual.<\/li>\n\n\n\n<li><strong>Persones amb discapacitat reconeguda (igual o superior al 33 %)<\/strong>: tamb\u00e9 poden accedir a tipus redu\u00efts o exempcions.<\/li>\n\n\n\n<li><strong>Joves menors de 32 anys amb ingressos limitats<\/strong>, segons l\u2019indicador de renda de sufici\u00e8ncia (IRSC).<\/li>\n\n\n\n<li><strong>Transmissions entre familiars<\/strong>, com donacions o her\u00e8ncies, poden tributar per altres vies (ISD) o quedar exemptes en alguns casos.<\/li>\n\n\n\n<li><strong>Operacions realitzades per l\u2019Administraci\u00f3 P\u00fablica.<\/strong><\/li>\n<\/ul>\n\n<p>\u00c9s fonamental revisar la normativa de cada comunitat aut\u00f2noma, ja que pot variar lleugerament segons el lloc de resid\u00e8ncia i les condicions personals.<\/p>\n\n<h2 class=\"wp-block-heading\">Com calcular l\u2019ITP i saber si t\u2019hi pots acollir?<\/h2>\n\n<p>El <strong>c\u00e0lcul de l\u2019ITP<\/strong> es fa a partir del valor real de l\u2019immoble o del valor m\u00ednim fiscal que estableixi la comunitat aut\u00f2noma, aplicant-hi el tipus impositiu corresponent.<\/p>\n\n<p>Per exemple, si compres un pis de segona m\u00e0 a Catalunya valorat en 200.000 \u20ac, hauries de calcular l\u2019ITP aplicant el 10 %, que equival a 20.000 \u20ac. Ara b\u00e9, si compleixes alguna de les condicions d\u2019exempci\u00f3 o reducci\u00f3, aquest import pot disminuir considerablement. <\/p>\n\n<p>Per saber si est\u00e0s exempt de pagar l\u2019ITP, haur\u00e0s de revisar:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Els requisits legals espec\u00edfics de la teva comunitat.<\/li>\n\n\n\n<li>La documentaci\u00f3 acreditativa (t\u00edtols de fam\u00edlia nombrosa, certificats de discapacitat, etc.).<\/li>\n\n\n\n<li>Si la finalitat de la compra \u00e9s per a resid\u00e8ncia habitual, cosa que tamb\u00e9 pot condicionar el tribut.<\/li>\n<\/ul>\n\n<p>Fer un bon c\u00e0lcul de l\u2019ITP abans de signar qualsevol operaci\u00f3 \u00e9s clau per evitar sorpreses i planificar correctament la despesa.<\/p>\n\n<h2 class=\"wp-block-heading\">A Esp\u00edgul t\u2019ajudem a gestionar l\u2019ITP amb seguretat<\/h2>\n\n<p>A Esp\u00edgul sabem que comprar un habitatge implica molt m\u00e9s que trobar el pis ideal. Et donem suport perqu\u00e8 entenguis quines s\u00f3n les obligacions fiscals associades a la compra i, sobretot, si pots estar exempt de pagar <strong>l\u2019impost sobre transmissions patrimonials.<\/strong> <\/p>\n\n<p>El nostre equip t\u2019assessora per fer el <strong>c\u00e0lcul de l\u2019ITP <\/strong>segons la normativa vigent i revisar si pots accedir a bonificacions o exempcions. Si vols fer el pas amb total seguretat, <a href=\"https:\/\/www.espigul.com\/ca\/contacte\/\">contacta<\/a> amb nosaltres i et guiarem en cada detall del proc\u00e9s. <\/p>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019impost sobre transmissions patrimonials (conegut com ITP) \u00e9s un dels tributs m\u00e9s habituals en operacions de compra-venda d\u2019immobles de segona m\u00e0. Tot i que la majoria d\u2019operacions comporten el pagament de l\u2019impost de transmissions patrimonials, existeixen diversos casos en qu\u00e8 una persona pot quedar exempta de pagar l\u2019ITP. En aquest post t\u2019expliquem qu\u00e8 \u00e9s l\u2019impost&#8230;<\/p>\n","protected":false},"author":6,"featured_media":128324,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-128330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-ca"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qui est\u00e0 exempt de pagar l\u2019Impost sobre Transmissions Patrimonials (ITP)? - Esp\u00edgul<\/title>\n<meta name=\"description\" content=\"Saps si est\u00e0s exempt de pagar l\u2019ITP en comprar un habitatge? Et detallem els casos i com fer el c\u00e0lcul de l\u2019impost sobre transmissions patrimonials.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.espigul.com\/ca\/exencion-impuesto-transmisiones-patrimoniales\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qui est\u00e0 exempt de pagar l\u2019Impost sobre Transmissions Patrimonials (ITP)? - Esp\u00edgul\" \/>\n<meta property=\"og:description\" content=\"Saps si est\u00e0s exempt de pagar l\u2019ITP en comprar un habitatge? 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Tot i que la majoria d\u2019operacions comporten el pagament de l\u2019impost de transmissions patrimonials, existeixen diversos casos en qu\u00e8 una persona pot quedar exempta de pagar l\u2019ITP. En aquest post t\u2019expliquem qu\u00e8 \u00e9s l\u2019impost...","_links":{"self":[{"href":"https:\/\/www.espigul.com\/ca\/wp-json\/wp\/v2\/posts\/128330","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.espigul.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.espigul.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.espigul.com\/ca\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.espigul.com\/ca\/wp-json\/wp\/v2\/comments?post=128330"}],"version-history":[{"count":2,"href":"https:\/\/www.espigul.com\/ca\/wp-json\/wp\/v2\/posts\/128330\/revisions"}],"predecessor-version":[{"id":128332,"href":"https:\/\/www.espigul.com\/ca\/wp-json\/wp\/v2\/posts\/128330\/revisions\/128332"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.espigul.com\/ca\/wp-json\/wp\/v2\/media\/128324"}],"wp:attachment":[{"href":"https:\/\/www.espigul.com\/ca\/wp-json\/wp\/v2\/media?parent=128330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.espigul.com\/ca\/wp-json\/wp\/v2\/categories?post=128330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.espigul.com\/ca\/wp-json\/wp\/v2\/tags?post=128330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}