\u00daltima Hora<\/span><\/strong><\/span><\/a>\u00a0 Opini\u00f3n<\/a><\/h3>\n<\/div>\n![\"\"](\"http:\/\/fmsb.disstintbeta.com\/wp-content\/uploads\/2024\/02\/FMSB-Abogados-Jorge-Sainz-de-Baranda-Impuesto-sobre-Sucesiones-Ley-Prohens-Ley-Armengol.jpg\")
<\/a><\/p>\n\nS\u00c1BADO 10 DE FEBRERO DE 2024
\n<\/span><\/h6>\n<\/div>\n\u00a0<\/span><\/h6>\n\nLa \u00abLey Prohens\u00bb vs<\/em> la \u00abLey Armengol\u00bb<\/span><\/strong><\/a><\/span><\/h1>\n<\/div>\n\nPor\u00a0<\/span>Jorge S\u00e1inz de Baranda<\/span><\/span><\/strong><\/a><\/span><\/p>\nM\u00c1S ART\u00cdCULOS DEL AUTOR EN<\/span> ULTIMA HORA<\/span><\/span><\/span><\/strong><\/a><\/span><\/h6>\n <\/p>\n
Durante las \u00faltimas semanas, y a ra\u00edz de la eliminaci\u00f3n del Impuesto de Sucesiones de padres a hijos -y c\u00f3nyuge o pareja de hecho-, se ha planteado la discusi\u00f3n sobre si los contribuyentes, a la hora de liquidar, se acoger\u00e1n a las nuevas medidas introducidas por el gobierno de Margalida Prohens o, por el contrario, se mantendr\u00e1n en la tributaci\u00f3n conforme a la norma aprobada durante el mandato de Francina Armengol.<\/p>\n
La base de la disputa est\u00e1 en que, desde julio de 2023, las herencias -incluidos los pactos sucesorios- de padres a hijos -y l\u00ednea recta, abuelos, nietos, etc.-, as\u00ed como a favor del c\u00f3nyuge o pareja de hecho, est\u00e1n bonificadas al 100%, de forma que no se paga nada sea cual sea el importe de lo heredado. Eso s\u00ed, los inmuebles no se pueden declarar por un valor superior al valor de referencia del Catastro incrementado en un 20%.<\/p>\n
Aquellos que los declaren por un valor superior no podr\u00e1n acogerse a la bonificaci\u00f3n, y tributar\u00e1n conforme a la norma anterior, pagando un 1% sobre los primeros 700.000 euros, con incrementos progresivos desde el 8 hasta el 20% del tipo.<\/p>\n
\u00bfY d\u00f3nde est\u00e1 la discusi\u00f3n? Pues en que si esos inmuebles heredados se venden posteriormente por un precio superior al declarado en la transmisi\u00f3n „mortis causa“, la ganancia obtenida tributar\u00e1 en IRPF a tipos entre el 19 y el 28%.<\/p>\n
Pues bien, desde mi punto de vista, y con independencia de las „preferencias“ de cada contribuyente, hay dos aspectos esenciales.<\/p>\n
En primer lugar, no hablamos de dos normas que instauren beneficios fiscales. En el caso de la llamada „Ley Armengol“ se trata de una subida de impuestos que se produce en el a\u00f1o 2015, ya que desde 2007 las herencias tributaban al 1%, con independencia del caudal relicto, y es a partir de 2015 cuando se incrementa para importes superiores a 700.000 euros. Frente a ello, con la nueva Ley, la llamada „Ley Prohens“, s\u00ed que se introduce un beneficio fiscal al bonificar al 100% la cuota resultante.<\/p>\n
En segundo lugar, para m\u00ed m\u00e1s importante, es analizar lo que busca el legislador con la nueva medida.<\/p>\n
Lo que se pretende, en caso de fallecimiento o de pacto sucesorio, es que los bienes permanezcan en el patrimonio familiar, sin que, como ocurr\u00eda antes, se tengan que „malvender“ para pagar los impuestos. Por eso, en caso de que exista una transmisi\u00f3n „mortis causa“, los bienes, declarados por esos valores de referencia que la norma identifica con el valor de mercado, no pagar\u00e1n impuestos.<\/p>\n
„Harina de otro costal“ es que quien los ha recibido quiera venderlos de forma inmediata, en cuyo caso, y como es normal, deber\u00e1 pagar el Impuesto sobre la Renta como cualquier „hijo de vecino“.<\/p>\n
La medida no busca convertirse en una especie de „amnist\u00eda fiscal“ en la transmisi\u00f3n de inmuebles, busca proteger el traspaso de padres a hijos, incluyendo la posibilidad de planificar la sucesi\u00f3n mediante pactos sucesorios. Y bastante coste supone la bonificaci\u00f3n como para tambi\u00e9n perder la recaudaci\u00f3n por IRPF cuando se obtiene, leg\u00edtimamente eso s\u00ed, un beneficio importante con una venta posterior… aunque, evidentemente, \u00e9ste es solo mi humilde punto de vista.<\/p>\n
![\"\"](\"http:\/\/fmsb.disstintbeta.com\/wp-content\/uploads\/2024\/02\/Imagen-de-WhatsApp-2024-02-10-a-las-18.50.26_2cac52d8.jpg\")
<\/a><\/p>\n<\/div>\n
\nArt\u00edculo original publicado en el diario\u00a0 \u00daltima Hora<\/strong><\/a> <\/span>.\u00a0\u00a0 L\u00e9elo directamente en \u00daltima Hora<\/span><\/strong><\/a><\/span> a trav\u00e9s de este enlace<\/span><\/span><\/span><\/span><\/strong><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":" \u00daltima Hora\u00a0 Opini\u00f3n S\u00c1BADO 10 DE FEBRERO DE 2024 \u00a0 La \u00abLey Prohens\u00bb vs la \u00abLey Armengol\u00bb Por\u00a0Jorge S\u00e1inz de Baranda M\u00c1S ART\u00cdCULOS DEL AUTOR EN ULTIMA HORA Durante las \u00faltimas semanas, y a ra\u00edz de la eliminaci\u00f3n del Impuesto de Sucesiones de padres a hijos -y c\u00f3nyuge o pareja de hecho-, se […]<\/p>\n","protected":false},"author":2,"featured_media":10355,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2198,2199,2309,2310,2202,2660,2805,3169],"tags":[2206,2663,2664,2665,2312,2666,2667,2507,2314,2668,2208,2669,2670,2315,2671,2672,2673,2316,2674,2675,2676,2677,2678,2679,2318,2319,2320,2321,2323,2680,2681,2682,2683,2684,2218,2219,2685,2686,2575,2223,2687,3580,2688,2689,2690,2325,2326,2327,2691,2225,2328,2692,2329,2693,2330,2694,2331,2695,2333,2228,2229,2334,2231,2336,2232,3581,2234,2696,2341,2342,2343,2697,2344,2345,2698,2699,2700,2236,2701,2702,2349,2703,2350,2240,2704,2705,2354,2355,2243,2359,2360,2924,2361,2706,2707,2708,2709,2710,2711,2712,2363,2713,2364,2365],"class_list":["post-11023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-de","category-blog-de","category-derecho-fiscal-de","category-derecho-tributario-de","category-home-de","category-illes-balears-de","category-impuestos-de","category-opinion-de","tag-abogados-de","tag-administracion-tributaria-de","tag-administraciones-tributarias-de","tag-aeat-de","tag-agencia-tributaria-de","tag-antifraude-de","tag-aplazamiento-de","tag-articulos-de","tag-asesores-de","tag-atib-de","tag-baleares-de","tag-blanqueo-de","tag-blanqueo-de-capitales-de","tag-bonificacion-de","tag-campana-de-la-renta-de","tag-campana-irpf-de","tag-catastro-de","tag-comunidad-autonoma-de","tag-declaracion-de-inconstitucionalidad-de","tag-declaracion-de-nulidad-de","tag-deflacion-de","tag-deflactacion-de","tag-deflactar-de","tag-derecho-al-error-de","tag-derecho-civil-propio-de","tag-derecho-de-la-union-europea-de","tag-derecho-fiscal-de","tag-derecho-tributario-de","tag-derogacion-de","tag-deudas-de","tag-dgt-de","tag-direccion-general-de-tributos-de","tag-direccion-general-del-catastro-de","tag-doble-imposicion-de","tag-economistas-de","tag-el-arenal-de","tag-exencion-por-reinversion-de","tag-extranjeros-de","tag-fallecimiento-de","tag-fmsb-de","tag-fraccionamiento-de","tag-francina-armengol-de","tag-fraude-fiscal-de","tag-galicia-de","tag-gravamen-extraordinario-de","tag-hacienda-de","tag-herencia-de","tag-herencias-de","tag-ibi-de","tag-ibiza-de","tag-illes-balears-de","tag-impuesto-de-solidaridad-a-las-grandes-fortunas-de","tag-impuesto-de-sucesiones-de","tag-impuesto-sobre-la-renta-de","tag-impuestos-de","tag-incremento-del-valor-de-los-terrenos-de-naturaleza-urbana-de","tag-irpf-de","tag-jorge-lorenzo-de","tag-jorge-sainz-de-baranda-de","tag-law-de","tag-lawyers-de","tag-ley-antifraude-de","tag-mallorca-de","tag-mallorcadiario-de","tag-manacor-de","tag-marga-prohens-de","tag-menorca-de","tag-modelo-720-de","tag-mortis-causa-de","tag-obligado-tributario-de","tag-opinion-de","tag-pactos-sucesorioes-de","tag-pactos-sucesorios-de","tag-palma-de","tag-patrimonio-de","tag-plan-anual-de-control-tributario-de","tag-plusvalia-de","tag-port-dandratx-de","tag-prespuestos-generales-del-estado-de","tag-presupuestos-2021-de","tag-prevencion-de","tag-proindiviso-de","tag-propuestas-de","tag-puerto-de-andratx-de","tag-recargo-de","tag-reforma-de","tag-residentes-fiscales-de","tag-resindencia-fiscal-de","tag-solicitors-de","tag-sucesion-de","tag-sucesion-en-vida-de","tag-sucesiones-de","tag-sucesiones-y-donaciones-de","tag-tasa-amazon-de","tag-teac-de","tag-tear-de","tag-testador-de","tag-tribunal-economico-administrativo-de","tag-tribunal-economico-administrativo-central-de","tag-tribunal-economico-administrativo-regional-de","tag-tributos-de","tag-ue-de","tag-valor-de-referencia-de","tag-valor-de-referencia-catastral-de"],"yoast_head":"\n
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<\/a><\/p>\nS\u00c1BADO 10 DE FEBRERO DE 2024
\n<\/span><\/h6>\n<\/div>\n\u00a0<\/span><\/h6>\n\nLa \u00abLey Prohens\u00bb vs<\/em> la \u00abLey Armengol\u00bb<\/span><\/strong><\/a><\/span><\/h1>\n<\/div>\n\nPor\u00a0<\/span>Jorge S\u00e1inz de Baranda<\/span><\/span><\/strong><\/a><\/span><\/p>\nM\u00c1S ART\u00cdCULOS DEL AUTOR EN<\/span> ULTIMA HORA<\/span><\/span><\/span><\/strong><\/a><\/span><\/h6>\n <\/p>\n
Durante las \u00faltimas semanas, y a ra\u00edz de la eliminaci\u00f3n del Impuesto de Sucesiones de padres a hijos -y c\u00f3nyuge o pareja de hecho-, se ha planteado la discusi\u00f3n sobre si los contribuyentes, a la hora de liquidar, se acoger\u00e1n a las nuevas medidas introducidas por el gobierno de Margalida Prohens o, por el contrario, se mantendr\u00e1n en la tributaci\u00f3n conforme a la norma aprobada durante el mandato de Francina Armengol.<\/p>\n
La base de la disputa est\u00e1 en que, desde julio de 2023, las herencias -incluidos los pactos sucesorios- de padres a hijos -y l\u00ednea recta, abuelos, nietos, etc.-, as\u00ed como a favor del c\u00f3nyuge o pareja de hecho, est\u00e1n bonificadas al 100%, de forma que no se paga nada sea cual sea el importe de lo heredado. Eso s\u00ed, los inmuebles no se pueden declarar por un valor superior al valor de referencia del Catastro incrementado en un 20%.<\/p>\n
Aquellos que los declaren por un valor superior no podr\u00e1n acogerse a la bonificaci\u00f3n, y tributar\u00e1n conforme a la norma anterior, pagando un 1% sobre los primeros 700.000 euros, con incrementos progresivos desde el 8 hasta el 20% del tipo.<\/p>\n
\u00bfY d\u00f3nde est\u00e1 la discusi\u00f3n? Pues en que si esos inmuebles heredados se venden posteriormente por un precio superior al declarado en la transmisi\u00f3n „mortis causa“, la ganancia obtenida tributar\u00e1 en IRPF a tipos entre el 19 y el 28%.<\/p>\n
Pues bien, desde mi punto de vista, y con independencia de las „preferencias“ de cada contribuyente, hay dos aspectos esenciales.<\/p>\n
En primer lugar, no hablamos de dos normas que instauren beneficios fiscales. En el caso de la llamada „Ley Armengol“ se trata de una subida de impuestos que se produce en el a\u00f1o 2015, ya que desde 2007 las herencias tributaban al 1%, con independencia del caudal relicto, y es a partir de 2015 cuando se incrementa para importes superiores a 700.000 euros. Frente a ello, con la nueva Ley, la llamada „Ley Prohens“, s\u00ed que se introduce un beneficio fiscal al bonificar al 100% la cuota resultante.<\/p>\n
En segundo lugar, para m\u00ed m\u00e1s importante, es analizar lo que busca el legislador con la nueva medida.<\/p>\n
Lo que se pretende, en caso de fallecimiento o de pacto sucesorio, es que los bienes permanezcan en el patrimonio familiar, sin que, como ocurr\u00eda antes, se tengan que „malvender“ para pagar los impuestos. Por eso, en caso de que exista una transmisi\u00f3n „mortis causa“, los bienes, declarados por esos valores de referencia que la norma identifica con el valor de mercado, no pagar\u00e1n impuestos.<\/p>\n
„Harina de otro costal“ es que quien los ha recibido quiera venderlos de forma inmediata, en cuyo caso, y como es normal, deber\u00e1 pagar el Impuesto sobre la Renta como cualquier „hijo de vecino“.<\/p>\n
La medida no busca convertirse en una especie de „amnist\u00eda fiscal“ en la transmisi\u00f3n de inmuebles, busca proteger el traspaso de padres a hijos, incluyendo la posibilidad de planificar la sucesi\u00f3n mediante pactos sucesorios. Y bastante coste supone la bonificaci\u00f3n como para tambi\u00e9n perder la recaudaci\u00f3n por IRPF cuando se obtiene, leg\u00edtimamente eso s\u00ed, un beneficio importante con una venta posterior… aunque, evidentemente, \u00e9ste es solo mi humilde punto de vista.<\/p>\n
<\/a><\/p>\n<\/div>\n
\nArt\u00edculo original publicado en el diario\u00a0 \u00daltima Hora<\/strong><\/a> <\/span>.\u00a0\u00a0 L\u00e9elo directamente en \u00daltima Hora<\/span><\/strong><\/a><\/span> a trav\u00e9s de este enlace<\/span><\/span><\/span><\/span><\/strong><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":" \u00daltima Hora\u00a0 Opini\u00f3n S\u00c1BADO 10 DE FEBRERO DE 2024 \u00a0 La \u00abLey Prohens\u00bb vs la \u00abLey Armengol\u00bb Por\u00a0Jorge S\u00e1inz de Baranda M\u00c1S ART\u00cdCULOS DEL AUTOR EN ULTIMA HORA Durante las \u00faltimas semanas, y a ra\u00edz de la eliminaci\u00f3n del Impuesto de Sucesiones de padres a hijos -y c\u00f3nyuge o pareja de hecho-, se […]<\/p>\n","protected":false},"author":2,"featured_media":10355,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2198,2199,2309,2310,2202,2660,2805,3169],"tags":[2206,2663,2664,2665,2312,2666,2667,2507,2314,2668,2208,2669,2670,2315,2671,2672,2673,2316,2674,2675,2676,2677,2678,2679,2318,2319,2320,2321,2323,2680,2681,2682,2683,2684,2218,2219,2685,2686,2575,2223,2687,3580,2688,2689,2690,2325,2326,2327,2691,2225,2328,2692,2329,2693,2330,2694,2331,2695,2333,2228,2229,2334,2231,2336,2232,3581,2234,2696,2341,2342,2343,2697,2344,2345,2698,2699,2700,2236,2701,2702,2349,2703,2350,2240,2704,2705,2354,2355,2243,2359,2360,2924,2361,2706,2707,2708,2709,2710,2711,2712,2363,2713,2364,2365],"class_list":["post-11023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-de","category-blog-de","category-derecho-fiscal-de","category-derecho-tributario-de","category-home-de","category-illes-balears-de","category-impuestos-de","category-opinion-de","tag-abogados-de","tag-administracion-tributaria-de","tag-administraciones-tributarias-de","tag-aeat-de","tag-agencia-tributaria-de","tag-antifraude-de","tag-aplazamiento-de","tag-articulos-de","tag-asesores-de","tag-atib-de","tag-baleares-de","tag-blanqueo-de","tag-blanqueo-de-capitales-de","tag-bonificacion-de","tag-campana-de-la-renta-de","tag-campana-irpf-de","tag-catastro-de","tag-comunidad-autonoma-de","tag-declaracion-de-inconstitucionalidad-de","tag-declaracion-de-nulidad-de","tag-deflacion-de","tag-deflactacion-de","tag-deflactar-de","tag-derecho-al-error-de","tag-derecho-civil-propio-de","tag-derecho-de-la-union-europea-de","tag-derecho-fiscal-de","tag-derecho-tributario-de","tag-derogacion-de","tag-deudas-de","tag-dgt-de","tag-direccion-general-de-tributos-de","tag-direccion-general-del-catastro-de","tag-doble-imposicion-de","tag-economistas-de","tag-el-arenal-de","tag-exencion-por-reinversion-de","tag-extranjeros-de","tag-fallecimiento-de","tag-fmsb-de","tag-fraccionamiento-de","tag-francina-armengol-de","tag-fraude-fiscal-de","tag-galicia-de","tag-gravamen-extraordinario-de","tag-hacienda-de","tag-herencia-de","tag-herencias-de","tag-ibi-de","tag-ibiza-de","tag-illes-balears-de","tag-impuesto-de-solidaridad-a-las-grandes-fortunas-de","tag-impuesto-de-sucesiones-de","tag-impuesto-sobre-la-renta-de","tag-impuestos-de","tag-incremento-del-valor-de-los-terrenos-de-naturaleza-urbana-de","tag-irpf-de","tag-jorge-lorenzo-de","tag-jorge-sainz-de-baranda-de","tag-law-de","tag-lawyers-de","tag-ley-antifraude-de","tag-mallorca-de","tag-mallorcadiario-de","tag-manacor-de","tag-marga-prohens-de","tag-menorca-de","tag-modelo-720-de","tag-mortis-causa-de","tag-obligado-tributario-de","tag-opinion-de","tag-pactos-sucesorioes-de","tag-pactos-sucesorios-de","tag-palma-de","tag-patrimonio-de","tag-plan-anual-de-control-tributario-de","tag-plusvalia-de","tag-port-dandratx-de","tag-prespuestos-generales-del-estado-de","tag-presupuestos-2021-de","tag-prevencion-de","tag-proindiviso-de","tag-propuestas-de","tag-puerto-de-andratx-de","tag-recargo-de","tag-reforma-de","tag-residentes-fiscales-de","tag-resindencia-fiscal-de","tag-solicitors-de","tag-sucesion-de","tag-sucesion-en-vida-de","tag-sucesiones-de","tag-sucesiones-y-donaciones-de","tag-tasa-amazon-de","tag-teac-de","tag-tear-de","tag-testador-de","tag-tribunal-economico-administrativo-de","tag-tribunal-economico-administrativo-central-de","tag-tribunal-economico-administrativo-regional-de","tag-tributos-de","tag-ue-de","tag-valor-de-referencia-de","tag-valor-de-referencia-catastral-de"],"yoast_head":"\n
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La \u00abLey Prohens\u00bb vs<\/em> la \u00abLey Armengol\u00bb<\/span><\/strong><\/a><\/span><\/h1>\n<\/div>\n\nPor\u00a0<\/span>Jorge S\u00e1inz de Baranda<\/span><\/span><\/strong><\/a><\/span><\/p>\nM\u00c1S ART\u00cdCULOS DEL AUTOR EN<\/span> ULTIMA HORA<\/span><\/span><\/span><\/strong><\/a><\/span><\/h6>\n <\/p>\n
Durante las \u00faltimas semanas, y a ra\u00edz de la eliminaci\u00f3n del Impuesto de Sucesiones de padres a hijos -y c\u00f3nyuge o pareja de hecho-, se ha planteado la discusi\u00f3n sobre si los contribuyentes, a la hora de liquidar, se acoger\u00e1n a las nuevas medidas introducidas por el gobierno de Margalida Prohens o, por el contrario, se mantendr\u00e1n en la tributaci\u00f3n conforme a la norma aprobada durante el mandato de Francina Armengol.<\/p>\n
La base de la disputa est\u00e1 en que, desde julio de 2023, las herencias -incluidos los pactos sucesorios- de padres a hijos -y l\u00ednea recta, abuelos, nietos, etc.-, as\u00ed como a favor del c\u00f3nyuge o pareja de hecho, est\u00e1n bonificadas al 100%, de forma que no se paga nada sea cual sea el importe de lo heredado. Eso s\u00ed, los inmuebles no se pueden declarar por un valor superior al valor de referencia del Catastro incrementado en un 20%.<\/p>\n
Aquellos que los declaren por un valor superior no podr\u00e1n acogerse a la bonificaci\u00f3n, y tributar\u00e1n conforme a la norma anterior, pagando un 1% sobre los primeros 700.000 euros, con incrementos progresivos desde el 8 hasta el 20% del tipo.<\/p>\n
\u00bfY d\u00f3nde est\u00e1 la discusi\u00f3n? Pues en que si esos inmuebles heredados se venden posteriormente por un precio superior al declarado en la transmisi\u00f3n „mortis causa“, la ganancia obtenida tributar\u00e1 en IRPF a tipos entre el 19 y el 28%.<\/p>\n
Pues bien, desde mi punto de vista, y con independencia de las „preferencias“ de cada contribuyente, hay dos aspectos esenciales.<\/p>\n
En primer lugar, no hablamos de dos normas que instauren beneficios fiscales. En el caso de la llamada „Ley Armengol“ se trata de una subida de impuestos que se produce en el a\u00f1o 2015, ya que desde 2007 las herencias tributaban al 1%, con independencia del caudal relicto, y es a partir de 2015 cuando se incrementa para importes superiores a 700.000 euros. Frente a ello, con la nueva Ley, la llamada „Ley Prohens“, s\u00ed que se introduce un beneficio fiscal al bonificar al 100% la cuota resultante.<\/p>\n
En segundo lugar, para m\u00ed m\u00e1s importante, es analizar lo que busca el legislador con la nueva medida.<\/p>\n
Lo que se pretende, en caso de fallecimiento o de pacto sucesorio, es que los bienes permanezcan en el patrimonio familiar, sin que, como ocurr\u00eda antes, se tengan que „malvender“ para pagar los impuestos. Por eso, en caso de que exista una transmisi\u00f3n „mortis causa“, los bienes, declarados por esos valores de referencia que la norma identifica con el valor de mercado, no pagar\u00e1n impuestos.<\/p>\n
„Harina de otro costal“ es que quien los ha recibido quiera venderlos de forma inmediata, en cuyo caso, y como es normal, deber\u00e1 pagar el Impuesto sobre la Renta como cualquier „hijo de vecino“.<\/p>\n
La medida no busca convertirse en una especie de „amnist\u00eda fiscal“ en la transmisi\u00f3n de inmuebles, busca proteger el traspaso de padres a hijos, incluyendo la posibilidad de planificar la sucesi\u00f3n mediante pactos sucesorios. Y bastante coste supone la bonificaci\u00f3n como para tambi\u00e9n perder la recaudaci\u00f3n por IRPF cuando se obtiene, leg\u00edtimamente eso s\u00ed, un beneficio importante con una venta posterior… aunque, evidentemente, \u00e9ste es solo mi humilde punto de vista.<\/p>\n
<\/a><\/p>\n<\/div>\n
\nArt\u00edculo original publicado en el diario\u00a0 \u00daltima Hora<\/strong><\/a> <\/span>.\u00a0\u00a0 L\u00e9elo directamente en \u00daltima Hora<\/span><\/strong><\/a><\/span> a trav\u00e9s de este enlace<\/span><\/span><\/span><\/span><\/strong><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":" \u00daltima Hora\u00a0 Opini\u00f3n S\u00c1BADO 10 DE FEBRERO DE 2024 \u00a0 La \u00abLey Prohens\u00bb vs la \u00abLey Armengol\u00bb Por\u00a0Jorge S\u00e1inz de Baranda M\u00c1S ART\u00cdCULOS DEL AUTOR EN ULTIMA HORA Durante las \u00faltimas semanas, y a ra\u00edz de la eliminaci\u00f3n del Impuesto de Sucesiones de padres a hijos -y c\u00f3nyuge o pareja de hecho-, se […]<\/p>\n","protected":false},"author":2,"featured_media":10355,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2198,2199,2309,2310,2202,2660,2805,3169],"tags":[2206,2663,2664,2665,2312,2666,2667,2507,2314,2668,2208,2669,2670,2315,2671,2672,2673,2316,2674,2675,2676,2677,2678,2679,2318,2319,2320,2321,2323,2680,2681,2682,2683,2684,2218,2219,2685,2686,2575,2223,2687,3580,2688,2689,2690,2325,2326,2327,2691,2225,2328,2692,2329,2693,2330,2694,2331,2695,2333,2228,2229,2334,2231,2336,2232,3581,2234,2696,2341,2342,2343,2697,2344,2345,2698,2699,2700,2236,2701,2702,2349,2703,2350,2240,2704,2705,2354,2355,2243,2359,2360,2924,2361,2706,2707,2708,2709,2710,2711,2712,2363,2713,2364,2365],"class_list":["post-11023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-de","category-blog-de","category-derecho-fiscal-de","category-derecho-tributario-de","category-home-de","category-illes-balears-de","category-impuestos-de","category-opinion-de","tag-abogados-de","tag-administracion-tributaria-de","tag-administraciones-tributarias-de","tag-aeat-de","tag-agencia-tributaria-de","tag-antifraude-de","tag-aplazamiento-de","tag-articulos-de","tag-asesores-de","tag-atib-de","tag-baleares-de","tag-blanqueo-de","tag-blanqueo-de-capitales-de","tag-bonificacion-de","tag-campana-de-la-renta-de","tag-campana-irpf-de","tag-catastro-de","tag-comunidad-autonoma-de","tag-declaracion-de-inconstitucionalidad-de","tag-declaracion-de-nulidad-de","tag-deflacion-de","tag-deflactacion-de","tag-deflactar-de","tag-derecho-al-error-de","tag-derecho-civil-propio-de","tag-derecho-de-la-union-europea-de","tag-derecho-fiscal-de","tag-derecho-tributario-de","tag-derogacion-de","tag-deudas-de","tag-dgt-de","tag-direccion-general-de-tributos-de","tag-direccion-general-del-catastro-de","tag-doble-imposicion-de","tag-economistas-de","tag-el-arenal-de","tag-exencion-por-reinversion-de","tag-extranjeros-de","tag-fallecimiento-de","tag-fmsb-de","tag-fraccionamiento-de","tag-francina-armengol-de","tag-fraude-fiscal-de","tag-galicia-de","tag-gravamen-extraordinario-de","tag-hacienda-de","tag-herencia-de","tag-herencias-de","tag-ibi-de","tag-ibiza-de","tag-illes-balears-de","tag-impuesto-de-solidaridad-a-las-grandes-fortunas-de","tag-impuesto-de-sucesiones-de","tag-impuesto-sobre-la-renta-de","tag-impuestos-de","tag-incremento-del-valor-de-los-terrenos-de-naturaleza-urbana-de","tag-irpf-de","tag-jorge-lorenzo-de","tag-jorge-sainz-de-baranda-de","tag-law-de","tag-lawyers-de","tag-ley-antifraude-de","tag-mallorca-de","tag-mallorcadiario-de","tag-manacor-de","tag-marga-prohens-de","tag-menorca-de","tag-modelo-720-de","tag-mortis-causa-de","tag-obligado-tributario-de","tag-opinion-de","tag-pactos-sucesorioes-de","tag-pactos-sucesorios-de","tag-palma-de","tag-patrimonio-de","tag-plan-anual-de-control-tributario-de","tag-plusvalia-de","tag-port-dandratx-de","tag-prespuestos-generales-del-estado-de","tag-presupuestos-2021-de","tag-prevencion-de","tag-proindiviso-de","tag-propuestas-de","tag-puerto-de-andratx-de","tag-recargo-de","tag-reforma-de","tag-residentes-fiscales-de","tag-resindencia-fiscal-de","tag-solicitors-de","tag-sucesion-de","tag-sucesion-en-vida-de","tag-sucesiones-de","tag-sucesiones-y-donaciones-de","tag-tasa-amazon-de","tag-teac-de","tag-tear-de","tag-testador-de","tag-tribunal-economico-administrativo-de","tag-tribunal-economico-administrativo-central-de","tag-tribunal-economico-administrativo-regional-de","tag-tributos-de","tag-ue-de","tag-valor-de-referencia-de","tag-valor-de-referencia-catastral-de"],"yoast_head":"\n
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Por\u00a0<\/span>Jorge S\u00e1inz de Baranda<\/span><\/span><\/strong><\/a><\/span><\/p>\n <\/p>\n Durante las \u00faltimas semanas, y a ra\u00edz de la eliminaci\u00f3n del Impuesto de Sucesiones de padres a hijos -y c\u00f3nyuge o pareja de hecho-, se ha planteado la discusi\u00f3n sobre si los contribuyentes, a la hora de liquidar, se acoger\u00e1n a las nuevas medidas introducidas por el gobierno de Margalida Prohens o, por el contrario, se mantendr\u00e1n en la tributaci\u00f3n conforme a la norma aprobada durante el mandato de Francina Armengol.<\/p>\n La base de la disputa est\u00e1 en que, desde julio de 2023, las herencias -incluidos los pactos sucesorios- de padres a hijos -y l\u00ednea recta, abuelos, nietos, etc.-, as\u00ed como a favor del c\u00f3nyuge o pareja de hecho, est\u00e1n bonificadas al 100%, de forma que no se paga nada sea cual sea el importe de lo heredado. Eso s\u00ed, los inmuebles no se pueden declarar por un valor superior al valor de referencia del Catastro incrementado en un 20%.<\/p>\n Aquellos que los declaren por un valor superior no podr\u00e1n acogerse a la bonificaci\u00f3n, y tributar\u00e1n conforme a la norma anterior, pagando un 1% sobre los primeros 700.000 euros, con incrementos progresivos desde el 8 hasta el 20% del tipo.<\/p>\n \u00bfY d\u00f3nde est\u00e1 la discusi\u00f3n? Pues en que si esos inmuebles heredados se venden posteriormente por un precio superior al declarado en la transmisi\u00f3n „mortis causa“, la ganancia obtenida tributar\u00e1 en IRPF a tipos entre el 19 y el 28%.<\/p>\n Pues bien, desde mi punto de vista, y con independencia de las „preferencias“ de cada contribuyente, hay dos aspectos esenciales.<\/p>\n En primer lugar, no hablamos de dos normas que instauren beneficios fiscales. En el caso de la llamada „Ley Armengol“ se trata de una subida de impuestos que se produce en el a\u00f1o 2015, ya que desde 2007 las herencias tributaban al 1%, con independencia del caudal relicto, y es a partir de 2015 cuando se incrementa para importes superiores a 700.000 euros. Frente a ello, con la nueva Ley, la llamada „Ley Prohens“, s\u00ed que se introduce un beneficio fiscal al bonificar al 100% la cuota resultante.<\/p>\n En segundo lugar, para m\u00ed m\u00e1s importante, es analizar lo que busca el legislador con la nueva medida.<\/p>\n Lo que se pretende, en caso de fallecimiento o de pacto sucesorio, es que los bienes permanezcan en el patrimonio familiar, sin que, como ocurr\u00eda antes, se tengan que „malvender“ para pagar los impuestos. Por eso, en caso de que exista una transmisi\u00f3n „mortis causa“, los bienes, declarados por esos valores de referencia que la norma identifica con el valor de mercado, no pagar\u00e1n impuestos.<\/p>\n „Harina de otro costal“ es que quien los ha recibido quiera venderlos de forma inmediata, en cuyo caso, y como es normal, deber\u00e1 pagar el Impuesto sobre la Renta como cualquier „hijo de vecino“.<\/p>\n La medida no busca convertirse en una especie de „amnist\u00eda fiscal“ en la transmisi\u00f3n de inmuebles, busca proteger el traspaso de padres a hijos, incluyendo la posibilidad de planificar la sucesi\u00f3n mediante pactos sucesorios. Y bastante coste supone la bonificaci\u00f3n como para tambi\u00e9n perder la recaudaci\u00f3n por IRPF cuando se obtiene, leg\u00edtimamente eso s\u00ed, un beneficio importante con una venta posterior… aunque, evidentemente, \u00e9ste es solo mi humilde punto de vista.<\/p>\n Art\u00edculo original publicado en el diario\u00a0 \u00daltima Hora<\/strong><\/a> <\/span>.\u00a0\u00a0 L\u00e9elo directamente en \u00daltima Hora<\/span><\/strong><\/a><\/span> a trav\u00e9s de este enlace<\/span><\/span><\/span><\/span><\/strong><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":" \u00daltima Hora\u00a0 Opini\u00f3n S\u00c1BADO 10 DE FEBRERO DE 2024 \u00a0 La \u00abLey Prohens\u00bb vs la \u00abLey Armengol\u00bb Por\u00a0Jorge S\u00e1inz de Baranda M\u00c1S ART\u00cdCULOS DEL AUTOR EN ULTIMA HORA Durante las \u00faltimas semanas, y a ra\u00edz de la eliminaci\u00f3n del Impuesto de Sucesiones de padres a hijos -y c\u00f3nyuge o pareja de hecho-, se […]<\/p>\n","protected":false},"author":2,"featured_media":10355,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2198,2199,2309,2310,2202,2660,2805,3169],"tags":[2206,2663,2664,2665,2312,2666,2667,2507,2314,2668,2208,2669,2670,2315,2671,2672,2673,2316,2674,2675,2676,2677,2678,2679,2318,2319,2320,2321,2323,2680,2681,2682,2683,2684,2218,2219,2685,2686,2575,2223,2687,3580,2688,2689,2690,2325,2326,2327,2691,2225,2328,2692,2329,2693,2330,2694,2331,2695,2333,2228,2229,2334,2231,2336,2232,3581,2234,2696,2341,2342,2343,2697,2344,2345,2698,2699,2700,2236,2701,2702,2349,2703,2350,2240,2704,2705,2354,2355,2243,2359,2360,2924,2361,2706,2707,2708,2709,2710,2711,2712,2363,2713,2364,2365],"class_list":["post-11023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-de","category-blog-de","category-derecho-fiscal-de","category-derecho-tributario-de","category-home-de","category-illes-balears-de","category-impuestos-de","category-opinion-de","tag-abogados-de","tag-administracion-tributaria-de","tag-administraciones-tributarias-de","tag-aeat-de","tag-agencia-tributaria-de","tag-antifraude-de","tag-aplazamiento-de","tag-articulos-de","tag-asesores-de","tag-atib-de","tag-baleares-de","tag-blanqueo-de","tag-blanqueo-de-capitales-de","tag-bonificacion-de","tag-campana-de-la-renta-de","tag-campana-irpf-de","tag-catastro-de","tag-comunidad-autonoma-de","tag-declaracion-de-inconstitucionalidad-de","tag-declaracion-de-nulidad-de","tag-deflacion-de","tag-deflactacion-de","tag-deflactar-de","tag-derecho-al-error-de","tag-derecho-civil-propio-de","tag-derecho-de-la-union-europea-de","tag-derecho-fiscal-de","tag-derecho-tributario-de","tag-derogacion-de","tag-deudas-de","tag-dgt-de","tag-direccion-general-de-tributos-de","tag-direccion-general-del-catastro-de","tag-doble-imposicion-de","tag-economistas-de","tag-el-arenal-de","tag-exencion-por-reinversion-de","tag-extranjeros-de","tag-fallecimiento-de","tag-fmsb-de","tag-fraccionamiento-de","tag-francina-armengol-de","tag-fraude-fiscal-de","tag-galicia-de","tag-gravamen-extraordinario-de","tag-hacienda-de","tag-herencia-de","tag-herencias-de","tag-ibi-de","tag-ibiza-de","tag-illes-balears-de","tag-impuesto-de-solidaridad-a-las-grandes-fortunas-de","tag-impuesto-de-sucesiones-de","tag-impuesto-sobre-la-renta-de","tag-impuestos-de","tag-incremento-del-valor-de-los-terrenos-de-naturaleza-urbana-de","tag-irpf-de","tag-jorge-lorenzo-de","tag-jorge-sainz-de-baranda-de","tag-law-de","tag-lawyers-de","tag-ley-antifraude-de","tag-mallorca-de","tag-mallorcadiario-de","tag-manacor-de","tag-marga-prohens-de","tag-menorca-de","tag-modelo-720-de","tag-mortis-causa-de","tag-obligado-tributario-de","tag-opinion-de","tag-pactos-sucesorioes-de","tag-pactos-sucesorios-de","tag-palma-de","tag-patrimonio-de","tag-plan-anual-de-control-tributario-de","tag-plusvalia-de","tag-port-dandratx-de","tag-prespuestos-generales-del-estado-de","tag-presupuestos-2021-de","tag-prevencion-de","tag-proindiviso-de","tag-propuestas-de","tag-puerto-de-andratx-de","tag-recargo-de","tag-reforma-de","tag-residentes-fiscales-de","tag-resindencia-fiscal-de","tag-solicitors-de","tag-sucesion-de","tag-sucesion-en-vida-de","tag-sucesiones-de","tag-sucesiones-y-donaciones-de","tag-tasa-amazon-de","tag-teac-de","tag-tear-de","tag-testador-de","tag-tribunal-economico-administrativo-de","tag-tribunal-economico-administrativo-central-de","tag-tribunal-economico-administrativo-regional-de","tag-tributos-de","tag-ue-de","tag-valor-de-referencia-de","tag-valor-de-referencia-catastral-de"],"yoast_head":"\nM\u00c1S ART\u00cdCULOS DEL AUTOR EN<\/span> ULTIMA HORA<\/span><\/span><\/span><\/strong><\/a><\/span><\/h6>\n
<\/a><\/p>\n<\/div>\n
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