{"id":1762,"date":"2026-03-19T17:43:20","date_gmt":"2026-03-19T16:43:20","guid":{"rendered":"https:\/\/qualiahabitat.es\/?p=1762"},"modified":"2026-07-29T18:30:07","modified_gmt":"2026-07-29T16:30:07","slug":"com-tributen-les-donacions-destinades-a-habitatge-habitual","status":"publish","type":"post","link":"https:\/\/qualiahabitat.es\/ca\/com-tributen-les-donacions-destinades-a-habitatge-habitual\/","title":{"rendered":"Com tributen les donacions destinades a habitatge habitual"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Les donacions destinades a l&#8217;adquisici\u00f3 de l&#8217;habitatge habitual s\u00f3n una eina cada cop m\u00e9s utilitzada per facilitar l&#8217;acc\u00e9s a la propietat, especialment entre joves que enfronten preus alts i dificultats per estalviar. A <strong>Qualia Habitat <\/strong>t&#8217;expliquem com tributen aquestes operacions i quins aspectes fiscals cal tenir en compte.<\/p>\n\n<p class=\"wp-block-paragraph\">En primer lloc, \u00e9s important diferenciar entre la donaci\u00f3 de diners i la donaci\u00f3 d\u2019immobles. Totes dues estan subjectes a l&#8217;impost de successions i donacions, encara que a Catalunya s&#8217;apliquen reduccions significatives quan es tracta del primer habitatge habitual de descendents. Aix\u00f2 converteix la donaci\u00f3 en un instrument fiscalment eficient per transmetre patrimoni dins de la fam\u00edlia.<\/p>\n\n<p class=\"wp-block-paragraph\">La reducci\u00f3 m\u00e9s rellevant permet aplicar un descompte del 95% sobre el valor de l&#8217;habitatge o dels diners donats, fins a un l\u00edmit de 60.000 euros, que es duplica si el donatari t\u00e9 una discapacitat igual o superior al 65%. A m\u00e9s, els tipus impositius aplicables s\u00f3n progressius: el tram m\u00e9s baix es pot situar al voltant del 5%, mentre que els impostos sobre successions i altres transmissions patrimonials s\u00f3n considerablement m\u00e9s alts.<\/p>\n\n<p class=\"wp-block-paragraph\">Per calcular correctament la tributaci\u00f3, cal con\u00e8ixer el valor real del b\u00e9 o els diners donats i assegurar-se que es destina efectivament a l&#8217;adquisici\u00f3 de l&#8217;habitatge habitual. Aquest requisit \u00e9s clau per aplicar les reduccions i evitar problemes amb Hisenda.<\/p>\n\n<p class=\"wp-block-paragraph\">\u00c9s aconsellable formalitzar la donaci\u00f3 mitjan\u00e7ant escriptura p\u00fablica davant de notari.<\/p>\n\n<p class=\"wp-block-paragraph\">Aix\u00f2 no sols aporta seguretat jur\u00eddica, sin\u00f3 que facilita la justificaci\u00f3 fiscal i la tra\u00e7abilitat dels fons, especialment en el cas de diners destinats a l&#8217;entrada o als pagaments inicials de l&#8217;habitatge. A m\u00e9s, la donaci\u00f3 s&#8217;ha de declarar dins del termini legal perqu\u00e8 el donatari es pugui beneficiar dels avantatges fiscals.<\/p>\n\n<p class=\"wp-block-paragraph\">Entendre com tributen les donacions per a habitatge habitual permet planificar l&#8217;operaci\u00f3 de manera eficient, minimitzar-ne el cost fiscal i garantir que l&#8217;ajuda familiar compleixi el seu objectiu: facilitar l&#8217;acc\u00e9s a l&#8217;habitatge de manera segura i transparent.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les donacions destinades a l&#8217;adquisici\u00f3 de l&#8217;habitatge habitual s\u00f3n una eina cada cop m\u00e9s utilitzada per facilitar l&#8217;acc\u00e9s a la propietat, especialment entre joves que enfronten preus alts i dificultats per estalviar. A Qualia Habitat t&#8217;expliquem com tributen aquestes operacions i quins aspectes fiscals cal tenir en compte. En primer lloc, \u00e9s important diferenciar entre [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1760,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1762","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com tributen les donacions destinades a habitatge habitual - Qualiahabitat<\/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:\/\/qualiahabitat.es\/ca\/com-tributen-les-donacions-destinades-a-habitatge-habitual\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com tributen les donacions destinades a habitatge habitual - Qualiahabitat\" \/>\n<meta property=\"og:description\" content=\"Les donacions destinades a l&#8217;adquisici\u00f3 de l&#8217;habitatge habitual s\u00f3n una eina cada cop m\u00e9s utilitzada per facilitar l&#8217;acc\u00e9s a la propietat, especialment entre joves que enfronten preus alts i dificultats per estalviar. A Qualia Habitat t&#8217;expliquem com tributen aquestes operacions i quins aspectes fiscals cal tenir en compte. 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