{"id":4874,"date":"2025-02-04T09:53:32","date_gmt":"2025-02-04T09:53:32","guid":{"rendered":"https:\/\/gemap.es\/?p=4874"},"modified":"2025-02-04T09:53:33","modified_gmt":"2025-02-04T09:53:33","slug":"el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp","status":"publish","type":"post","link":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/","title":{"rendered":"El Tribunal Suprem aclareix el tractament fiscal: les terrasses de bars no generen fet imposable per l’ITP"},"content":{"rendered":"\n

En una recent i significativa sent\u00e8ncia de 13 de gener de 2025, el Tribunal Suprem (TS) ha sentat jurisprud\u00e8ncia<\/strong> sobre l’aplicaci\u00f3 de l’impost sobre transmissions patrimonials oneroses (ITP) en casos relacionats amb l’autoritzaci\u00f3 municipal per a la instal\u00b7laci\u00f3 i explotaci\u00f3 de terrasses a la via p\u00fablica.<\/strong><\/p>\n\n\n\n

La clau de la sent\u00e8ncia \u00e9s que no es compleix el requisit de despla\u00e7ament patrimonial, diferenciant clarament les autoritzacions administratives de les concessions. Aquesta decisi\u00f3 suposa un precedent important per als contribuents afectats i les administracions tribut\u00e0ries.<\/p>\n\n\n\n

Antecedents del cas<\/h2>\n\n\n\n

El litigi es va originar despr\u00e9s de la liquidaci\u00f3 girada per l’Ag\u00e8ncia Tribut\u00e0ria de Catalunya a un contribuent, que havia obtingut una autoritzaci\u00f3 municipal per instal\u00b7lar una terrassa d’hostaleria a la via p\u00fablica. L’administraci\u00f3 auton\u00f2mica argumentava que aquest tipus d’autoritzacions s’havien de considerar equiparables a una concessi\u00f3 administrativa, cosa que en justificaria la subjecci\u00f3 a l’ITP. Tanmateix, tant el Tribunal Economicoadministratiu Regional de Catalunya (TEARC) com el Tribunal Superior de Just\u00edcia de Catalunya (TSJC) van fallar a favor del contribuent, concloent que no es produeix un despla\u00e7ament patrimonial en aquests casos. Finalment, el Tribunal Suprem ha ratificat aquesta postura.<\/p>\n\n\n\n

Arguments principals de la sent\u00e8ncia<\/h2>\n\n\n\n
    \n
  1. Abs\u00e8ncia de despla\u00e7ament patrimonial<\/strong>: El Tribunal Suprem considera que lautoritzaci\u00f3 municipal per a lexplotaci\u00f3 de terrasses a la via p\u00fablica no suposa un trasllat de domini ni la constituci\u00f3 dun dret real a favor de lautoritzat. La utilitzaci\u00f3 de lespai \u00e9s temporal, limitada en horari i compatible amb altres usos p\u00fablics.<\/li>\n\n\n\n
  2. Difer\u00e8ncies entre autoritzacions i concessions:<\/strong> La sent\u00e8ncia emfatitza que les autoritzacions administratives, a difer\u00e8ncia de les concessions, no confereixen drets reals ni impliquen una exclusivitat d\u00fas absolut del b\u00e9 p\u00fablic. \u00c9s un perm\u00eds reglat que permet un aprofitament especial dins uns l\u00edmits predefinits.<\/li>\n\n\n\n
  3. Impossibilitat d’interpretaci\u00f3 extensiva de l’article 13.2 de la Llei de l’ITP i AJD:<\/strong> El Tribunal conclou que el precepte legal no empara l’equiparaci\u00f3 autom\u00e0tica entre concessions administratives i autoritzacions d’\u00fas especial, llevat que hi hagi una clara evid\u00e8ncia de despla\u00e7ament patrimonial, cosa que no passa en el cas de les terrasses desmuntables a la via p\u00fablica.<\/li>\n\n\n\n
  4. Pagament de taxes municipals:<\/strong> La decisi\u00f3 tamb\u00e9 destaca que el pagament d’una taxa per ocupaci\u00f3 de l’espai p\u00fablic no es pot equiparar al c\u00e0non concessional exigit a les concessions administratives, reafirmant aix\u00ed la naturalesa diferent d’ambd\u00f3s conceptes.<\/li>\n<\/ol>\n\n\n\n

    Impacte pr\u00e0ctic de la decisi\u00f3<\/h2>\n\n\n\n

    La doctrina establerta pel Tribunal Suprem t\u00e9 implicacions importants tant per als contribuents com per a les administracions tribut\u00e0ries. Entre els efectes destacables hi ha:<\/p>\n\n\n\n

      \n
    • Seguretat jur\u00eddica per als contribuents:<\/strong> Aquelles persones o entitats que obtinguin autoritzacions municipals per a l’aprofitament especial de la via p\u00fablica poden estar segures que aquestes no estaran subjectes a l’ITPO, evitant aix\u00ed c\u00e0rregues fiscals injustificades.<\/li>\n\n\n\n
    • Restricci\u00f3 en la interpretaci\u00f3 dels fets imposables:<\/strong> Les administracions tribut\u00e0ries no poden aplicar de manera extensiva el concepte de despla\u00e7ament patrimonial a situacions on aquest no quedi clarament acreditat.<\/li>\n\n\n\n
    • Claredat en la delimitaci\u00f3 de compet\u00e8ncies:<\/strong> Es refor\u00e7a la necessitat de diferenciar entre taxes municipals i altres conceptes tributaris per evitar conflictes a la gesti\u00f3 fiscal.<\/li>\n<\/ul>\n\n\n\n

      Reflexi\u00f3 final<\/h2>\n\n\n\n

      La sent\u00e8ncia del TS representa una fita en la interpretaci\u00f3 del fet imposable a l’\u00e0mbit de les transmissions patrimonials i posa de manifest la import\u00e0ncia de mantenir una aplicaci\u00f3 rigorosa i coherent dels principis fiscals. Aquesta decisi\u00f3 no nom\u00e9s aporta claredat normativa, sin\u00f3 que tamb\u00e9 protegeix els contribuents davant de liquidacions que puguin resultar arbitr\u00e0ries o desproporcionades.<\/p>\n\n\n\n

      Recomanem als nostres clients que, en cas de rebre liquidacions similars, consulteu amb nosaltres per analitzar possibles vies de reclamaci\u00f3 emparades en aquesta jurisprud\u00e8ncia.<\/p>\n\n\n\n

      Podeu posar-vos en contacte amb aquest despatx professional per a qualsevol dubte o aclariment que pugui tenir al respecte.<\/p>\n","protected":false},"excerpt":{"rendered":"

      En una recent i significativa sent\u00e8ncia de 13 de gener de 2025, el Tribunal Suprem (TS) ha sentat jurisprud\u00e8ncia sobre l’aplicaci\u00f3 de l’impost sobre transmissions patrimonials oneroses (ITP) en casos relacionats amb l’autoritzaci\u00f3 municipal per a la instal\u00b7laci\u00f3 i explotaci\u00f3 de terrasses a la via p\u00fablica. La clau de la sent\u00e8ncia \u00e9s que no es […]<\/p>\n","protected":false},"author":3,"featured_media":4871,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[65],"tags":[],"class_list":["post-4874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat"],"acf":[],"yoast_head":"\nEl Tribunal Suprem aclareix el tractament fiscal: les terrasses de bars no generen fet imposable per l'ITP - Gemap<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Tribunal Suprem aclareix el tractament fiscal: les terrasses de bars no generen fet imposable per l'ITP - Gemap\" \/>\n<meta property=\"og:description\" content=\"En una recent i significativa sent\u00e8ncia de 13 de gener de 2025, el Tribunal Suprem (TS) ha sentat jurisprud\u00e8ncia sobre l’aplicaci\u00f3 de l’impost sobre transmissions patrimonials oneroses (ITP) en casos relacionats amb l’autoritzaci\u00f3 municipal per a la instal\u00b7laci\u00f3 i explotaci\u00f3 de terrasses a la via p\u00fablica. La clau de la sent\u00e8ncia \u00e9s que no es […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/\" \/>\n<meta property=\"og:site_name\" content=\"Gemap\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/gemap.ius\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-04T09:53:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-04T09:53:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/gemap.es\/wp-content\/uploads\/2025\/02\/pexels-photo-12919910_1738240727.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"810\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Gemap\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@gemapius\" \/>\n<meta name=\"twitter:site\" content=\"@gemapius\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Gemap\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\\\/\"},\"author\":{\"name\":\"Gemap\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#\\\/schema\\\/person\\\/488bf7c00c857d972c990318b7048431\"},\"headline\":\"El Tribunal Suprem aclareix el tractament fiscal: les terrasses de bars no generen fet imposable per l’ITP\",\"datePublished\":\"2025-02-04T09:53:32+00:00\",\"dateModified\":\"2025-02-04T09:53:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\\\/\"},\"wordCount\":683,\"publisher\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/pexels-photo-12919910_1738240727.jpeg\",\"articleSection\":[\"Actualitat\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\\\/\",\"url\":\"https:\\\/\\\/gemap.es\\\/ca\\\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\\\/\",\"name\":\"El Tribunal Suprem aclareix el tractament fiscal: les terrasses de bars no generen fet imposable per l'ITP - Gemap\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/pexels-photo-12919910_1738240727.jpeg\",\"datePublished\":\"2025-02-04T09:53:32+00:00\",\"dateModified\":\"2025-02-04T09:53:33+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/gemap.es\\\/ca\\\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\\\/#primaryimage\",\"url\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/pexels-photo-12919910_1738240727.jpeg\",\"contentUrl\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/pexels-photo-12919910_1738240727.jpeg\",\"width\":810,\"height\":450,\"caption\":\"tratamiento fiscal: las terrazas de bares\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/gemap.es\\\/ca\\\/home\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"El Tribunal Suprem aclareix el tractament fiscal: les terrasses de bars no generen fet imposable per l’ITP\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/gemap.es\\\/ca\\\/\",\"name\":\"Gemap\",\"description\":\"By your side\",\"publisher\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/gemap.es\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#organization\",\"name\":\"Gemap\",\"url\":\"https:\\\/\\\/gemap.es\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/logo.svg\",\"contentUrl\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/logo.svg\",\"width\":340,\"height\":106,\"caption\":\"Gemap\"},\"image\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/gemap.ius\\\/\",\"https:\\\/\\\/x.com\\\/gemapius\",\"https:\\\/\\\/www.instagram.com\\\/gemap_asesoria\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#\\\/schema\\\/person\\\/488bf7c00c857d972c990318b7048431\",\"name\":\"Gemap\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/880b2d735ee66ddf8c6e5f2e1a757b4b21b0814cea10dfaa193a4929cfce8057?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/880b2d735ee66ddf8c6e5f2e1a757b4b21b0814cea10dfaa193a4929cfce8057?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/880b2d735ee66ddf8c6e5f2e1a757b4b21b0814cea10dfaa193a4929cfce8057?s=96&d=mm&r=g\",\"caption\":\"Gemap\"},\"url\":\"https:\\\/\\\/gemap.es\\\/ca\\\/author\\\/gemap\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"El Tribunal Suprem aclareix el tractament fiscal: les terrasses de bars no generen fet imposable per l'ITP - Gemap","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/","og_locale":"ca_ES","og_type":"article","og_title":"El Tribunal Suprem aclareix el tractament fiscal: les terrasses de bars no generen fet imposable per l'ITP - Gemap","og_description":"En una recent i significativa sent\u00e8ncia de 13 de gener de 2025, el Tribunal Suprem (TS) ha sentat jurisprud\u00e8ncia sobre l’aplicaci\u00f3 de l’impost sobre transmissions patrimonials oneroses (ITP) en casos relacionats amb l’autoritzaci\u00f3 municipal per a la instal\u00b7laci\u00f3 i explotaci\u00f3 de terrasses a la via p\u00fablica. La clau de la sent\u00e8ncia \u00e9s que no es […]","og_url":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/","og_site_name":"Gemap","article_publisher":"https:\/\/www.facebook.com\/gemap.ius\/","article_published_time":"2025-02-04T09:53:32+00:00","article_modified_time":"2025-02-04T09:53:33+00:00","og_image":[{"width":810,"height":450,"url":"https:\/\/gemap.es\/wp-content\/uploads\/2025\/02\/pexels-photo-12919910_1738240727.jpeg","type":"image\/jpeg"}],"author":"Gemap","twitter_card":"summary_large_image","twitter_creator":"@gemapius","twitter_site":"@gemapius","twitter_misc":{"Escrit per":"Gemap","Temps estimat de lectura":"3 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/#article","isPartOf":{"@id":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/"},"author":{"name":"Gemap","@id":"https:\/\/gemap.es\/ca\/#\/schema\/person\/488bf7c00c857d972c990318b7048431"},"headline":"El Tribunal Suprem aclareix el tractament fiscal: les terrasses de bars no generen fet imposable per l’ITP","datePublished":"2025-02-04T09:53:32+00:00","dateModified":"2025-02-04T09:53:33+00:00","mainEntityOfPage":{"@id":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/"},"wordCount":683,"publisher":{"@id":"https:\/\/gemap.es\/ca\/#organization"},"image":{"@id":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/#primaryimage"},"thumbnailUrl":"https:\/\/gemap.es\/wp-content\/uploads\/2025\/02\/pexels-photo-12919910_1738240727.jpeg","articleSection":["Actualitat"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/","url":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/","name":"El Tribunal Suprem aclareix el tractament fiscal: les terrasses de bars no generen fet imposable per l'ITP - Gemap","isPartOf":{"@id":"https:\/\/gemap.es\/ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/#primaryimage"},"image":{"@id":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/#primaryimage"},"thumbnailUrl":"https:\/\/gemap.es\/wp-content\/uploads\/2025\/02\/pexels-photo-12919910_1738240727.jpeg","datePublished":"2025-02-04T09:53:32+00:00","dateModified":"2025-02-04T09:53:33+00:00","breadcrumb":{"@id":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/#primaryimage","url":"https:\/\/gemap.es\/wp-content\/uploads\/2025\/02\/pexels-photo-12919910_1738240727.jpeg","contentUrl":"https:\/\/gemap.es\/wp-content\/uploads\/2025\/02\/pexels-photo-12919910_1738240727.jpeg","width":810,"height":450,"caption":"tratamiento fiscal: las terrazas de bares"},{"@type":"BreadcrumbList","@id":"https:\/\/gemap.es\/ca\/el-tribunal-suprem-aclareix-el-tractament-fiscal-les-terrasses-de-bars-no-generen-fet-imposable-per-litp\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/gemap.es\/ca\/home\/"},{"@type":"ListItem","position":2,"name":"El Tribunal Suprem aclareix el tractament fiscal: les terrasses de bars no generen fet imposable per l’ITP"}]},{"@type":"WebSite","@id":"https:\/\/gemap.es\/ca\/#website","url":"https:\/\/gemap.es\/ca\/","name":"Gemap","description":"By your side","publisher":{"@id":"https:\/\/gemap.es\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/gemap.es\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/gemap.es\/ca\/#organization","name":"Gemap","url":"https:\/\/gemap.es\/ca\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/gemap.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/gemap.es\/wp-content\/uploads\/2024\/11\/logo.svg","contentUrl":"https:\/\/gemap.es\/wp-content\/uploads\/2024\/11\/logo.svg","width":340,"height":106,"caption":"Gemap"},"image":{"@id":"https:\/\/gemap.es\/ca\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/gemap.ius\/","https:\/\/x.com\/gemapius","https:\/\/www.instagram.com\/gemap_asesoria\/"]},{"@type":"Person","@id":"https:\/\/gemap.es\/ca\/#\/schema\/person\/488bf7c00c857d972c990318b7048431","name":"Gemap","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/880b2d735ee66ddf8c6e5f2e1a757b4b21b0814cea10dfaa193a4929cfce8057?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/880b2d735ee66ddf8c6e5f2e1a757b4b21b0814cea10dfaa193a4929cfce8057?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/880b2d735ee66ddf8c6e5f2e1a757b4b21b0814cea10dfaa193a4929cfce8057?s=96&d=mm&r=g","caption":"Gemap"},"url":"https:\/\/gemap.es\/ca\/author\/gemap\/"}]}},"_links":{"self":[{"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/posts\/4874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/comments?post=4874"}],"version-history":[{"count":0,"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/posts\/4874\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/media\/4871"}],"wp:attachment":[{"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/media?parent=4874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/categories?post=4874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/tags?post=4874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}