{"id":4992,"date":"2025-03-06T10:58:55","date_gmt":"2025-03-06T10:58:55","guid":{"rendered":"https:\/\/gemap.es\/?p=4992"},"modified":"2025-03-18T11:01:30","modified_gmt":"2025-03-18T11:01:30","slug":"herencies-que-hem-de-saber-sobre-carregues-despeses-i-deutes-deduibles","status":"publish","type":"post","link":"https:\/\/gemap.es\/ca\/herencies-que-hem-de-saber-sobre-carregues-despeses-i-deutes-deduibles\/","title":{"rendered":"Her\u00e8ncies, Qu\u00e8 hem de saber sobre c\u00e0rregues, despeses i deutes dedu\u00efbles?"},"content":{"rendered":"\n

Gestionar una her\u00e8ncia no nom\u00e9s implica rebre b\u00e9ns, sin\u00f3 tamb\u00e9 afrontar obligacions fiscals<\/strong>. Comprendre quines c\u00e0rregues, despeses i deutes s\u00f3n dedu\u00efbles segons la normativa de l’impost sobre successions i donacions (ISD) permet minimitzar l’impacte tributari.<\/p>\n\n\n\n

Quan es rep una her\u00e8ncia, no nom\u00e9s s’adquireixen b\u00e9ns i drets, sin\u00f3 que tamb\u00e9 sorgeixen obligacions fiscals que poden afectar significativament la c\u00e0rrega tribut\u00e0ria de l’hereu. Tot i aix\u00f2, la normativa vigent de l’Impost sobre Successions i Donacions (ISD) permet aplicar deduccions per determinades c\u00e0rregues, despeses i deutes associats a l’her\u00e8ncia, la qual cosa pot reduir la base imposable i, per tant, la quantitat a pagar.<\/p>\n\n\n\n

En aquesta circular, hem recopilat la informaci\u00f3 essencial sobre quins conceptes es poden deduir, com justificar-los i quin \u00e9s el procediment per aplicar-los correctament, assegurant aix\u00ed una planificaci\u00f3 fiscal \u00f2ptima i ajustada a la legalitat.<\/p>\n\n\n\n

    \n
  1. C\u00e0rregues dedu\u00efbles<\/strong><\/li>\n<\/ol>\n\n\n\n

    Les c\u00e0rregues i els grav\u00e0mens s\u00f3n aquells conceptes que afecten el valor dels b\u00e9ns heretats i en redueixen el capital. Segons l’article 12 de la Llei 29\/1987, de l’impost sobre successions i donacions (LISD) i el seu reglament, nom\u00e9s s\u00f3n dedu\u00efbles les c\u00e0rregues de naturalesa perp\u00e8tua, temporal o redimible que estiguin directament establertes sobre els b\u00e9ns i que suposin una disminuci\u00f3 real del valor. Exemples de c\u00e0rregues dedu\u00efbles inclouen:<\/p>\n\n\n\n

    Censos i pensions establerts legalment.<\/p>\n\n\n\n

    Drets d’usdefruit, calculats segons la capitalitzaci\u00f3 d’acord amb la normativa vigent.<\/p>\n\n\n\n

    Per contra, no s\u00f3n dedu\u00efbles les hipoteques i peces, ja que no afecten directament el valor del b\u00e9 transm\u00e8s.<\/p>\n\n\n\n

    Exemple: Marta hereta una finca r\u00fastica gravada amb un cens emfit\u00e8utic. At\u00e8s que aquest cens representa una c\u00e0rrega permanent sobre el b\u00e9, es pot deduir en calcular la base imposable de l’ISD.<\/p>\n\n\n\n

      \n
    1. Deutes dedu\u00efbles<\/strong><\/li>\n<\/ol>\n\n\n\n

      Els deutes del mort poden deduir-se sempre que compleixin certs requisits formals. D’acord amb l’article 13 de la LISD es poden deduir:<\/p>\n\n\n\n

      Deutes del causant acreditats en document p\u00fablic o en document privat amb data fefaent.<\/p>\n\n\n\n

      Obligacions fiscals pendents, incloent-hi tributs estatals, auton\u00f2mics i locals.<\/p>\n\n\n\n

      Deutes amb la Seguretat Social, si s\u00f3n assumits pels hereus despr\u00e9s de la mort.<\/p>\n\n\n\n

      No s\u00f3n dedu\u00efbles aquells deutes contrets amb els mateixos hereus, c\u00f2njuges, ascendents, descendents o germans del difunt, llevat que hi hagi prova de la seva independ\u00e8ncia patrimonial.<\/p>\n\n\n\n

      Exemple: Tom\u00e1s hereta una empresa familiar i descobreix que el pare va deixar pendent el pagament de l’Impost d’Activitats Econ\u00f2miques (IAE). Com que \u00e9s un deute tributari comprovable mitjan\u00e7ant document p\u00fablic, Tom\u00e1s podr\u00e0 deduir-lo a l’ISD.<\/p>\n\n\n\n

        \n
      1. Despeses dedu\u00efbles<\/strong><\/li>\n<\/ol>\n\n\n\n

        La normativa permet deduir certes despeses derivades de la gesti\u00f3 de lher\u00e8ncia. Segons l’article 14 de la LISD s\u00f3n dedu\u00efbles:<\/p>\n\n\n\n

        Despeses d’\u00faltima malaltia, sempre que siguin satisfets pels hereus i se’n pugui demostrar la relaci\u00f3 directa amb la causa de la mort.<\/p>\n\n\n\n

        Despeses d’enterrament i funeral, en la mesura que siguin proporcionals al cabal hereditari i estiguin degudament justificades.<\/p>\n\n\n\n

        Costes processals i arbitratges, si la testamentaria o declaraci\u00f3 d’hereus adquireix car\u00e0cter litigi\u00f3s i en benefici com\u00fa dels hereus.<\/p>\n\n\n\n

        No seran dedu\u00efbles les despeses relacionades amb l’administraci\u00f3 del cabal relicte o els costos de resid\u00e8ncies geri\u00e0triques, llevat que es puguin desglossar despeses estrictament m\u00e8diques.<\/p>\n\n\n\n

        Exemple: Un germ\u00e0 assumeix les despeses del funeral del seu pare, incloent-hi el ta\u00fct i la cerim\u00f2nia religiosa. Presentant les factures corresponents, podeu deduir aquestes despeses en la liquidaci\u00f3 de l’ISD.<\/p>\n\n\n\n

          \n
        1. Procediment per a la deducci\u00f3 de c\u00e0rregues, deutes i despeses<\/li>\n<\/ol>\n\n\n\n

          Perqu\u00e8 les deduccions siguin v\u00e0lides, els hereus han d’aportar documentaci\u00f3 fefaent, com ara:<\/p>\n\n\n\n

          Escriptures p\u00fabliques o contractes notarials.<\/p>\n\n\n\n

          Justificants de pagament (factures, rebuts, transfer\u00e8ncies banc\u00e0ries).<\/p>\n\n\n\n

          Certificats de deutes expedits per organismes p\u00fablics.<\/p>\n\n\n\n

          Testimonis judicials o administratius.<\/p>\n\n\n\n

          Si un deute no era conegut en el moment de liquidar l’ISD, es pot sol\u00b7licitar la rectificaci\u00f3 de la liquidaci\u00f3 i la devoluci\u00f3 de l’exc\u00e9s pagat, segons all\u00f2 estipulat a l’article 94 del Reglament de l’ISD.<\/p>\n\n\n\n

            \n
          1. Repartiment de deutes entre hereus<\/strong><\/li>\n<\/ol>\n\n\n\n

            El repartiment dels deutes i les c\u00e0rregues entre els hereus s’ha de fer de forma proporcional a la quota heredit\u00e0ria de cadasc\u00fa, llevat que el testador hagi disposat una altra cosa en el testament.<\/p>\n\n\n\n

            La correcta aplicaci\u00f3 de les deduccions en una her\u00e8ncia pot generar un impacte significatiu a la c\u00e0rrega fiscal dels hereus. \u00c9s fonamental con\u00e8ixer la normativa i recopilar la documentaci\u00f3 necess\u00e0ria per justificar qualsevol deducci\u00f3. Davant de situacions complexes, es recomana assessorament professional per optimitzar el proc\u00e9s de liquidaci\u00f3 de l’ISD.<\/p>\n\n\n\n

            Poseu-vos en contacte<\/a> amb aquest despatx professional per a qualsevol dubte.<\/p>\n","protected":false},"excerpt":{"rendered":"

            Gestionar una her\u00e8ncia no nom\u00e9s implica rebre b\u00e9ns, sin\u00f3 tamb\u00e9 afrontar obligacions fiscals. Comprendre quines c\u00e0rregues, despeses i deutes s\u00f3n dedu\u00efbles segons la normativa de l’impost sobre successions i donacions (ISD) permet minimitzar l’impacte tributari. Quan es rep una her\u00e8ncia, no nom\u00e9s s’adquireixen b\u00e9ns i drets, sin\u00f3 que tamb\u00e9 sorgeixen obligacions fiscals que poden afectar […]<\/p>\n","protected":false},"author":3,"featured_media":4989,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[65],"tags":[],"class_list":["post-4992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat"],"acf":[],"yoast_head":"\nHer\u00e8ncies, Qu\u00e8 hem de saber sobre c\u00e0rregues, despeses i deutes dedu\u00efbles? - 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\/herencies-que-hem-de-saber-sobre-carregues-despeses-i-deutes-deduibles\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Her\u00e8ncies, Qu\u00e8 hem de saber sobre c\u00e0rregues, despeses i deutes dedu\u00efbles? - Gemap\" \/>\n<meta property=\"og:description\" content=\"Gestionar una her\u00e8ncia no nom\u00e9s implica rebre b\u00e9ns, sin\u00f3 tamb\u00e9 afrontar obligacions fiscals. 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Quan es rep una her\u00e8ncia, no nom\u00e9s s’adquireixen b\u00e9ns i drets, sin\u00f3 que tamb\u00e9 sorgeixen obligacions fiscals que poden afectar […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gemap.es\/ca\/herencies-que-hem-de-saber-sobre-carregues-despeses-i-deutes-deduibles\/\" \/>\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=\"2025-03-06T10:58:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-18T11:01:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/gemap.es\/wp-content\/uploads\/2025\/03\/pexels-photo-7415124-1741166505_1741340454cp.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=\"4 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/herencies-que-hem-de-saber-sobre-carregues-despeses-i-deutes-deduibles\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/herencies-que-hem-de-saber-sobre-carregues-despeses-i-deutes-deduibles\\\/\"},\"author\":{\"name\":\"Gemap\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#\\\/schema\\\/person\\\/488bf7c00c857d972c990318b7048431\"},\"headline\":\"Her\u00e8ncies, Qu\u00e8 hem de saber sobre c\u00e0rregues, despeses i deutes dedu\u00efbles?\",\"datePublished\":\"2025-03-06T10:58:55+00:00\",\"dateModified\":\"2025-03-18T11:01:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/herencies-que-hem-de-saber-sobre-carregues-despeses-i-deutes-deduibles\\\/\"},\"wordCount\":830,\"publisher\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/herencies-que-hem-de-saber-sobre-carregues-despeses-i-deutes-deduibles\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/pexels-photo-7415124-1741166505_1741340454cp.jpeg\",\"articleSection\":[\"Actualitat\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/herencies-que-hem-de-saber-sobre-carregues-despeses-i-deutes-deduibles\\\/\",\"url\":\"https:\\\/\\\/gemap.es\\\/ca\\\/herencies-que-hem-de-saber-sobre-carregues-despeses-i-deutes-deduibles\\\/\",\"name\":\"Her\u00e8ncies, Qu\u00e8 hem de saber sobre c\u00e0rregues, despeses i deutes dedu\u00efbles? 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