{"id":13721,"date":"2022-12-14T08:20:15","date_gmt":"2022-12-14T08:20:15","guid":{"rendered":"https:\/\/addwill.eu\/successio-hereditaria-ius-transmissionis\/"},"modified":"2022-12-14T08:26:54","modified_gmt":"2022-12-14T08:26:54","slug":"successio-hereditaria-ius-transmissionis","status":"publish","type":"post","link":"https:\/\/addwill.eu\/ca\/successio-hereditaria-ius-transmissionis\/","title":{"rendered":"Successi\u00f3 heredit\u00e0ria: IUS TRANSMISSIONIS"},"content":{"rendered":"<p style=\"text-align: justify;\">El <strong>dret de transmissi\u00f3<\/strong> o &#8220;<strong>ius transmissionis<\/strong>&#8220;, \u00e9s aquella instituci\u00f3 per la qual els drets hereditaris del difunt sense acceptar ni repudiar l\u2019her\u00e8ncia passen als seus hereus respectius.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-13731 aligncenter\" src=\"https:\/\/addwill.eu\/wp-content\/uploads\/2022\/12\/Captura-de-Pantalla-2022-12-14-a-las-9.25.17.png\" alt=\"\" width=\"506\" height=\"199\" srcset=\"https:\/\/addwill.eu\/wp-content\/uploads\/2022\/12\/Captura-de-Pantalla-2022-12-14-a-las-9.25.17-200x79.png 200w, https:\/\/addwill.eu\/wp-content\/uploads\/2022\/12\/Captura-de-Pantalla-2022-12-14-a-las-9.25.17-300x118.png 300w, https:\/\/addwill.eu\/wp-content\/uploads\/2022\/12\/Captura-de-Pantalla-2022-12-14-a-las-9.25.17-400x157.png 400w, https:\/\/addwill.eu\/wp-content\/uploads\/2022\/12\/Captura-de-Pantalla-2022-12-14-a-las-9.25.17.png 506w\" sizes=\"(max-width: 506px) 100vw, 506px\" \/><\/p>\n<p style=\"text-align: justify;\">Actualment, cal entendre que l&#8217;hereu supervivent rep directament l&#8217;<strong>ius delationis <\/strong>(l&#8217;her\u00e8ncia) del causant original sempre que, amb car\u00e0cter previ a l&#8217;exercici d&#8217;aquest dret (acceptaci\u00f3 de l&#8217;her\u00e8ncia del causant original), hagi acceptat igualment l&#8217;her\u00e8ncia de l&#8217;hereu transmitent ( hereu mort). Una vegada acceptada aquesta her\u00e8ncia, es produirien dues successions diferenciades que tindran, alhora, el seu reflex a l&#8217;\u00e0mbit tributari:<\/p>\n<ul style=\"text-align: justify;\">\n<li>D&#8217;una banda, la <strong>liquidaci\u00f3 de l&#8217;ISD pels b\u00e9ns rebuts per l&#8217;hereu supervivent del causant original<\/strong>, aplicant en conseq\u00fc\u00e8ncia les reduccions, els coeficients multiplicadors i les bonificacions que corresponguin al grau de parentiu existent entre tots dos.<\/li>\n<li>D&#8217;altra banda, <strong>la liquidaci\u00f3 de l&#8217;ISD pels b\u00e9ns rebuts per l&#8217;hereu supervivent de l&#8217;hereu mort diferents dels b\u00e9ns que eren titularitat del causant original<\/strong>, aplicant tamb\u00e9 les reduccions, els coeficients multiplicadors i les bonificacions que corresponguin al grau de parentiu existent entre tots dos, sense possibilitat \u2014aix\u00f2 s\u00ed\u2014 de deduir de la seva base imposable de l&#8217;ISD de l&#8217;her\u00e8ncia de l&#8217;hereu mort.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L&#8217;Administraci\u00f3 Tribut\u00e0ria de Catalunya ha establert en m\u00faltiples resolucions que el termini per presentar l&#8217;impost de successions s&#8217;ha de computar des que mor l&#8217;hereu mort.<\/p>\n<p style=\"text-align: justify;\">En conseq\u00fc\u00e8ncia, <strong>el criteri que cal seguir en un suposat ius transmissionis \u00e9s el de liquidar dos fets imposables totalment diferenciats<\/strong>: d&#8217;una banda, es liquida l&#8217;her\u00e8ncia del primer causant tenint en compte el parentiu entre l&#8217;hereu supervivent i el primer causant (hereu mort ); d&#8217;altra banda, es liquida l&#8217;her\u00e8ncia de l&#8217;hereu mort, incloent-hi \u00fanicament els b\u00e9ns dels quals aquest era titular \u2014s&#8217;exclouen, per tant, els del primer causant\u2014 i tenint en compte el parentiu entre aquest hereu mort i l&#8217;hereu supervivent a efectes de bonificacions, reduccions, coeficients multiplicadors, etc.<\/p>\n<p style=\"text-align: justify;\">A <strong>addwill<\/strong>, estem a la teva disposici\u00f3 si desitges ampliar la informaci\u00f3 i assessorament sobre aquest tema per part dels nostres experts professionals del departament civil. Pots deixar la teva consulta fent <a href=\"https:\/\/addwill.eu\/ca\/contactar\/\"><em>clic aqu\u00ed<\/em><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El dret de transmissi\u00f3 o &#8220;ius transmissionis&#8220;, \u00e9s aquella instituci\u00f3 per la qual els drets hereditaris del difunt sense acceptar ni repudiar l\u2019her\u00e8ncia passen  [&#8230;]<\/p>\n","protected":false},"author":14,"featured_media":13713,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1413],"tags":[],"class_list":["post-13721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-civil-ca"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/13721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/comments?post=13721"}],"version-history":[{"count":3,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/13721\/revisions"}],"predecessor-version":[{"id":13734,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/13721\/revisions\/13734"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/media\/13713"}],"wp:attachment":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/media?parent=13721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/categories?post=13721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/tags?post=13721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}