{"id":64682,"date":"2026-04-28T11:00:39","date_gmt":"2026-04-28T11:00:39","guid":{"rendered":"https:\/\/alexros.net\/fiscalitat-en-la-compra-i-venda-dun-habitatge-el-que-has-de-tenir-clar\/"},"modified":"2026-05-05T11:48:08","modified_gmt":"2026-05-05T11:48:08","slug":"fiscalitat-en-la-compra-i-venda-dun-habitatge-el-que-has-de-tenir-clar","status":"publish","type":"post","link":"https:\/\/alexros.net\/ca\/fiscalitat-en-la-compra-i-venda-dun-habitatge-el-que-has-de-tenir-clar\/","title":{"rendered":"Fiscalitat en la compra i venda d&#8217;un habitatge: el que has de tenir clar"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Comprar o vendre un habitatge no \u00e9s nom\u00e9s una decisi\u00f3 emocional o patrimonial: tamb\u00e9 t\u00e9 un impacte fiscal important que conv\u00e9 con\u00e8ixer des de l&#8217;inici per a evitar sorpreses.<\/p>\n\n<p class=\"wp-block-paragraph\">En aquest article t&#8217;expliquem de manera clara els principals impostos i costos associats tant a la compra com a la venda d&#8217;un immoble.<\/p>\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-black ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice de contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #ffffff;color:#ffffff\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #ffffff;color:#ffffff\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alexros.net\/ca\/fiscalitat-en-la-compra-i-venda-dun-habitatge-el-que-has-de-tenir-clar\/#Fiscalidad_en_la_compra_de_una_vivienda\" >Fiscalidad en la compra de una vivienda<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/alexros.net\/ca\/fiscalitat-en-la-compra-i-venda-dun-habitatge-el-que-has-de-tenir-clar\/#Otros_gastos_a_tener_en_cuenta\" >Otros gastos a tener en cuenta<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/alexros.net\/ca\/fiscalitat-en-la-compra-i-venda-dun-habitatge-el-que-has-de-tenir-clar\/#Exenciones_importantes\" >Exenciones importantes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/alexros.net\/ca\/fiscalitat-en-la-compra-i-venda-dun-habitatge-el-que-has-de-tenir-clar\/#Consejos_clave\" >Consejos clave<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/alexros.net\/ca\/fiscalitat-en-la-compra-i-venda-dun-habitatge-el-que-has-de-tenir-clar\/#En_resumen\" >En resumen<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fiscalidad_en_la_compra_de_una_vivienda\"><\/span><strong>Fiscalidad en la compra de una vivienda<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p class=\"wp-block-paragraph\">Depenent de si compres habitatge nou o de segona m\u00e0, els impostos canvien:<\/p>\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"612\" height=\"408\" src=\"https:\/\/alexros.net\/wp-content\/uploads\/2026\/04\/CV-1-2.jpg\" alt=\"\" class=\"wp-image-64678\" srcset=\"https:\/\/alexros.net\/wp-content\/uploads\/2026\/04\/CV-1-2.jpg 612w, https:\/\/alexros.net\/wp-content\/uploads\/2026\/04\/CV-1-2-300x200.jpg 300w, https:\/\/alexros.net\/wp-content\/uploads\/2026\/04\/CV-1-2-496x331.jpg 496w\" sizes=\"auto, (max-width: 612px) 100vw, 612px\" \/><\/figure>\n\n<p class=\"wp-block-paragraph\"><strong>Habitatge de segona m\u00e0<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">El principal impost \u00e9s l&#8217;Impost de Transmissions Patrimonials (ITP).<\/p>\n\n<ul class=\"wp-block-list\">\n<li>A Catalunya, el tipus general \u00e9s del 10% sobre el preu de compra<\/li>\n\n\n\n<li>Existeixen tipus redu\u00efts en alguns casos (joves, fam\u00edlies nombroses, etc.)<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Habitatge d&#8217;obra nova<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">En aquest cas, no es paga ITP sin\u00f3:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>IVA (10%) sobre el preu de compra<\/li>\n\n\n\n<li>Actes Jur\u00eddics Documentats (AJD) (aprox. 1,5% a Catalunya)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Otros_gastos_a_tener_en_cuenta\"><\/span><strong>Otros gastos a tener en cuenta<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p class=\"wp-block-paragraph\">A m\u00e9s dels impostos:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Notaria<\/li>\n\n\n\n<li>Registre de la Propietat<\/li>\n\n\n\n<li>Gestoria (si hi ha finan\u00e7ament)<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Fiscalitat en la venda d&#8217;un habitatge<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Vendre tamb\u00e9 t\u00e9 implicacions fiscals importants:<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>IRPF (Guany patrimonial)<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">El venedor ha de tributar pel guany obtingut:<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Guany = Preu de venda \u2013 Preu de compra \u2013 despeses associades<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Aquest guany tributa en la base de l&#8217;estalvi:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>19% fins a 6.000\u20ac<\/li>\n\n\n\n<li>21% fins a 50.000\u20ac<\/li>\n\n\n\n<li>23% d&#8217;ara endavant (pot variar segons trams vigents)<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Plusv\u00e0lua municipal<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\u00c9s l&#8217;impost sobre l&#8217;increment del valor del s\u00f2l:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ho paga el venedor<\/li>\n\n\n\n<li>Dep\u00e8n de l&#8217;Ajuntament<\/li>\n\n\n\n<li>Pot calcular-se sistem\u00e0ticament objectiu o real (el menor dels dos)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exenciones_importantes\"><\/span><strong>Exenciones importantes<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p class=\"wp-block-paragraph\">Existeixen casos en els quals no es paga IRPF per la venda:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Reinversi\u00f3 en habitatge habitual<\/li>\n\n\n\n<li>Majors de 65 anys (si venen el seu habitatge habitual)<\/li>\n\n\n\n<li>Daci\u00f3 en pagament (en uns certs sup\u00f2sits)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Consejos_clave\"><\/span><strong>Consejos clave<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Analitza l&#8217;operaci\u00f3 abans de signar<\/li>\n\n\n\n<li>Tingues en compte totes les despeses (no sols el preu)<\/li>\n\n\n\n<li>Consulta amb un assessor fiscal si l&#8217;operaci\u00f3 \u00e9s rellevant<\/li>\n\n\n\n<li>Planifica amb temps si vols optimitzar impostos<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"En_resumen\"><\/span><strong>En resumen<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p class=\"wp-block-paragraph\">La fiscalitat \u00e9s una part fonamental en qualsevol operaci\u00f3 immobili\u00e0ria. Entendre b\u00e9 els impostos et permetr\u00e0 prendre millors decisions i evitar imprevistos.<\/p>\n\n<p class=\"wp-block-paragraph\">En Alex Ros t&#8217;acompanyem durant tot el proc\u00e9s, no sols en la cerca o venda de l&#8217;immoble, sin\u00f3 tamb\u00e9 ajudant-te a entendre tots els aspectes legals i fiscals de l&#8217;operaci\u00f3.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Est\u00e0s pensant a comprar o vendre? Parlem i t&#8217;orientem en tot el proc\u00e9s.<\/strong><strong><\/strong><\/p>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"383\" data-id=\"64672\" src=\"https:\/\/alexros.net\/wp-content\/uploads\/2026\/04\/ORIENTACIO-CV.jpg\" alt=\"\" class=\"wp-image-64672\" srcset=\"https:\/\/alexros.net\/wp-content\/uploads\/2026\/04\/ORIENTACIO-CV.jpg 600w, https:\/\/alexros.net\/wp-content\/uploads\/2026\/04\/ORIENTACIO-CV-300x192.jpg 300w, https:\/\/alexros.net\/wp-content\/uploads\/2026\/04\/ORIENTACIO-CV-496x317.jpg 496w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n<\/figure>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-2 is-layout-flex wp-block-gallery-is-layout-flex\"><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Comprar o vendre un habitatge no \u00e9s nom\u00e9s una decisi\u00f3 emocional o patrimonial: tamb\u00e9 t\u00e9 un impacte fiscal important que conv\u00e9 con\u00e8ixer des de l&#8217;inici per a evitar sorpreses. En aquest article t&#8217;expliquem de manera clara els principals impostos i costos associats tant a la compra com a la venda d&#8217;un immoble. Fiscalidad en la [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":64671,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_joinchat":[],"footnotes":""},"categories":[429,168,428,1],"tags":[431,439,430,433,435,434,436,437,438,432],"class_list":["post-64682","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-baix-emporda","category-la-cerdanya-ca-3","category-real-estate","category-sin-categoria","tag-compra","tag-consells","tag-fiscalitat","tag-habitatge","tag-irpf","tag-itp","tag-notaria","tag-obra-nova","tag-plusvalua","tag-venda"],"_links":{"self":[{"href":"https:\/\/alexros.net\/ca\/wp-json\/wp\/v2\/posts\/64682","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alexros.net\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alexros.net\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alexros.net\/ca\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/alexros.net\/ca\/wp-json\/wp\/v2\/comments?post=64682"}],"version-history":[{"count":2,"href":"https:\/\/alexros.net\/ca\/wp-json\/wp\/v2\/posts\/64682\/revisions"}],"predecessor-version":[{"id":64717,"href":"https:\/\/alexros.net\/ca\/wp-json\/wp\/v2\/posts\/64682\/revisions\/64717"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alexros.net\/ca\/wp-json\/wp\/v2\/media\/64671"}],"wp:attachment":[{"href":"https:\/\/alexros.net\/ca\/wp-json\/wp\/v2\/media?parent=64682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alexros.net\/ca\/wp-json\/wp\/v2\/categories?post=64682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alexros.net\/ca\/wp-json\/wp\/v2\/tags?post=64682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}