{"id":2013,"date":"2017-09-15T17:05:21","date_gmt":"2017-09-15T15:05:21","guid":{"rendered":"http:\/\/garanley.com\/articles\/liquidar-impuesto-sucesiones\/"},"modified":"2020-03-23T19:51:35","modified_gmt":"2020-03-23T18:51:35","slug":"liquidar-impost-successions","status":"publish","type":"post","link":"https:\/\/garanley.com\/ca\/herencies\/liquidar-impost-successions\/","title":{"rendered":"Impost de successions a Catalunya. On i com es liquida?"},"content":{"rendered":"<div style=\"display: none;\"\n    class=\"kk-star-ratings kksr-valign-top kksr-align-right kksr-disabled\"\n    data-id=\"2013\"\n    data-slug=\"\">\n    <div class=\"kksr-stars\">\n    <div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\">\n            <div class=\"kksr-icon\" style=\"width: px; height: px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\">\n            <div class=\"kksr-icon\" style=\"width: px; height: px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\">\n            <div class=\"kksr-icon\" style=\"width: px; height: px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\">\n            <div class=\"kksr-icon\" style=\"width: px; height: px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\">\n            <div class=\"kksr-icon\" style=\"width: px; height: px;\"><\/div>\n        <\/div>\n    <\/div>\n    <div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: px; height: px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: px; height: px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: px; height: px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: px; height: px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: px; height: px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n    <div class=\"kksr-legend\">\n            <strong class=\"kksr-score\">4.8<\/strong>\n        <span class=\"kksr-muted\">\/<\/span>\n        <strong>5<\/strong>\n        <span class=\"kksr-muted\">(<\/span>\n        <strong class=\"kksr-count\">5<\/strong>\n        <span class=\"kksr-muted\">\n            votes        <\/span>\n        <span class=\"kksr-muted\">)<\/span>\n    <\/div>\n<\/div>\n<p><span style=\"font-size: 14pt;\"><b><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-2002\" src=\"http:\/\/garanley.com\/wp-content\/uploads\/abogado-testamento-herencias-Barcelona.png\" alt=\"impuesto de sucesiones en herencias\" width=\"186\" height=\"186\" srcset=\"https:\/\/garanley.com\/wp-content\/uploads\/abogado-testamento-herencias-Barcelona.png 256w, https:\/\/garanley.com\/wp-content\/uploads\/abogado-testamento-herencias-Barcelona-80x80.png 80w\" sizes=\"auto, (max-width: 186px) 100vw, 186px\" \/>L&#8217;Impost de Successions es liquida en la comunitat aut\u00f2noma on tenia la seva resid\u00e8ncia habitual el causant, \u00e9s a dir aquella en la qual el difunt va viure un major nombre de dies durant els cinc anys immediatament anteriors a la defunci\u00f3.<br \/>\n<\/b><\/span><\/p>\n<hr \/>\n<p>L&#8217;interrogant que d\u00f3na t\u00edtol a aquest article \u00e9s una q\u00fcesti\u00f3 que se suscita habitualment entre els qui van a rebre una her\u00e8ncia, quan aquests i el causant viuen en comunitats aut\u00f2nomes o pa\u00efsos diferents. Anem a tractar d&#8217;aportar-te una mica de llum sobre aquest tema, per\u00f2 abans coneguem, encara que sigui succintament, l&#8217;impost que grava les successions i donacions al nostre pa\u00eds.<\/p>\n<div class=\"traductor-textarea form-group\">\n<div class=\"textarea-desti col-xs-12 col-sm-6\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_17 counter-hierarchy counter-numeric ez-toc-transparent\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Resumen del art&iacute;culo<\/p>\n<span class=\"ez-toc-title-toggle\"><a class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" style=\"display: none;\"><i class=\"ez-toc-glyphicon ez-toc-icon-toggle\"><\/i><\/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:\/\/garanley.com\/ca\/herencies\/liquidar-impost-successions\/#limpost-de-successions-i-donacions\" title=\"L&#8217;Impost de Successions i Donacions\">L&#8217;Impost de Successions i Donacions<\/a><ul class=\"ez-toc-list-level-3\"><li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/garanley.com\/ca\/herencies\/liquidar-impost-successions\/#impost-de-successions\" title=\"Impost de Successions\">Impost de Successions<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/garanley.com\/ca\/herencies\/liquidar-impost-successions\/#territori-de-liquidacio\" title=\"Territori de liquidaci\u00f3\">Territori de liquidaci\u00f3<\/a><\/li><\/ul><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/garanley.com\/ca\/herencies\/liquidar-impost-successions\/#limpost-de-successions-a-catalunya\" title=\"L&#8217;impost de successions a Catalunya\">L&#8217;impost de successions a Catalunya<\/a><ul class=\"ez-toc-list-level-3\"><li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/garanley.com\/ca\/herencies\/liquidar-impost-successions\/#quant-es-paga-dimpost-de-successions-a-catalunya\" title=\"Quant es paga d&#8217;impost de successions a Catalunya?\">Quant es paga d&#8217;impost de successions a Catalunya?<\/a><ul class=\"ez-toc-list-level-4\"><li class=\"ez-toc-heading-level-4\"><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/garanley.com\/ca\/herencies\/liquidar-impost-successions\/#reduccions-mes-habituals\" title=\"Reduccions m\u00e9s habituals\">Reduccions m\u00e9s habituals<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"form-control second-textarea\"><span class=\"ez-toc-section\" id=\"limpost-de-successions-i-donacions\"><\/span>L&#8217;Impost de Successions i Donacions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/div>\n<\/div>\n<p>El de Successions i Donacions \u00e9s un <strong>impost directe, progressiu i subjectiu<\/strong>, que<strong> grava els increments patrimonials a t\u00edtol lucratiu obtinguts per persones f\u00edsiques.<\/strong> Els fets imposables d&#8217;aquest tribut s\u00f3n:<\/p>\n<ul>\n<li>Adquisici\u00f3 de b\u00e9ns o drets per mitj\u00e0 d&#8217;her\u00e8ncia, llegat o un altre t\u00edtol successori.<\/li>\n<li>Adquisici\u00f3 de b\u00e9ns o drets per mitj\u00e0 de donaci\u00f3 o altres negocis jur\u00eddics a t\u00edtol gratu\u00eft i inter vivos.<\/li>\n<li>Percepci\u00f3 de quantitats per beneficiaris de contractes d&#8217;assegurances de vida, quan contractant i beneficiari no s\u00f3n la mateixa persona.<\/li>\n<\/ul>\n<p>Per tant, estem davant un <strong>impost subjectiu o personal<\/strong> (si la benefici\u00e0ria fos una empresa o qualsevol altra persona jur\u00eddica hauria de tributar-se en l&#8217;Impost de Societats i no en el de Successions i Donacions), que diferencia entre els <strong>increments patrimonials mortis<\/strong> causa (her\u00e8ncies, llegats&#8230;) i <strong>els inter vivos<\/strong> (donacions).<\/p>\n<p>Es troba regulat en la<a href=\"http:\/\/noticias.juridicas.com\/base_datos\/Fiscal\/l29-1987.html\" target=\"_blank\" rel=\"noopener noreferrer\"> Llei 29\/1987, de 18 de desembre<\/a> i en el Reglament de l&#8217;impost (Reial decret 1629\/1991, de 8 de novembre).<\/p>\n<div class=\"traductor-textarea form-group\">\n<div class=\"textarea-desti col-xs-12 col-sm-6\">\n<h3 class=\"form-control second-textarea\"><span class=\"ez-toc-section\" id=\"impost-de-successions\"><\/span>Impost de Successions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<\/div>\n<div class=\"btns-llengues row\">\n<div class=\"col-xs-12\"><\/div>\n<\/div>\n<form class=\"formulari form-horizontal\">\n<div class=\"traductor-textarea form-group\">\n<div class=\"textarea-desti col-xs-12 col-sm-6\">\n<div class=\"form-control second-textarea\">\n<p>L&#8217;Impost de Successions \u00e9s el que has de pagar en rebre una her\u00e8ncia (transmissi\u00f3 mortis causa), existeixi o no testament pel mig. Els beneficiaris (hereus o\u00a0causahabientes)\u00a0s\u00f3n, per tant, els obligats al pagament en aquest cas.<\/p>\n<p><span style=\"color: #ffffff; background-color: #e78b19;\"><strong>El termini per abonar l&#8217;Impost \u00e9s de 6 mesos,<\/strong> a explicar des de la defunci\u00f3 del causant<\/span>. No obstant, <span style=\"text-decoration: underline;\">es pot sol\u00b7licitar-se una pr\u00f2rroga d&#8217;altres 6<\/span>, si s&#8217;insta dintre del termini i en la forma escaient (5 mesos des de la defunci\u00f3).<\/p>\n<p>La quantitat a pagar es calcula tenint en compte el valor net del muntant individual heretat (valor dels b\u00e9ns o drets menys les c\u00e0rregues i altres despeses dedu\u00efbles).<strong> La Llei marca com a deduccions del muntant de l&#8217;her\u00e8ncia: les c\u00e0rregues o grav\u00e0mens, els deutes en general i amb Hisenda o la Seguretat Social en particular<\/strong>. Igualment, existeixen reduccions en funci\u00f3 del parentiu amb el causant mort, edat, discapacitat del subjecte passiu etc.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/form>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-2006 size-full\" src=\"http:\/\/garanley.com\/wp-content\/uploads\/abogado-herencias-en-Barcelona.jpg\" alt=\"Impost de Successions\" width=\"275\" height=\"183\" srcset=\"https:\/\/garanley.com\/wp-content\/uploads\/abogado-herencias-en-Barcelona.jpg 275w, https:\/\/garanley.com\/wp-content\/uploads\/abogado-herencias-en-Barcelona-272x182.jpg 272w\" sizes=\"auto, (max-width: 275px) 100vw, 275px\" \/><\/p>\n<p>La quota de l&#8217;Impost de Successions es fixa aplicant a la base liquidable el percentatge establert per la comunitat aut\u00f2noma en q\u00fcesti\u00f3 (la del lloc de resid\u00e8ncia del mort).<\/p>\n<p>Per defecte, s&#8217;apliquen els percentatges establerts en la llei nacional, els tipus de la qual oscil\u00b7len entre el 7,65 i el 34 per cent per a les her\u00e8ncies. En \u00faltim terme, es fixa un coeficient que varia en funci\u00f3 del patrimoni previ del subjecte passiu i de la relaci\u00f3 de parentiu amb el causant.<\/p>\n<p>Recorda que l<strong>&#8216;impost de Successions i Donacions \u00e9s un impost estatal cedit a les comunitats aut\u00f2nomes<\/strong> (rendiment, compet\u00e8ncies normatives i de gesti\u00f3\u2026). Per aix\u00f2, la regulaci\u00f3 \u00e9s dispar en funci\u00f3 del territori en el qual ens trobem. Aquest fet genera algunes controv\u00e8rsies territorials, algunes de les quals analitzem a continuaci\u00f3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"territori-de-liquidacio\"><\/span><strong>Territori de liquidaci\u00f3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>En quina comunitat aut\u00f2noma es liquida l&#8217;Impost de Societats que han d&#8217;abonar els hereus?.<\/strong><\/p>\n<p>Doncs b\u00e9, l&#8217;impost es liquida en la comunitat aut\u00f2noma en la qual<strong> el causant tingu\u00e9s la seva resid\u00e8ncia habitual,<\/strong> amb independ\u00e8ncia de l&#8217;empla\u00e7ament dels b\u00e9ns. Cadascun dels hereus ha de presentar l&#8217;oportuna liquidaci\u00f3 en el <a href=\"https:\/\/www.agenciatributaria.gob.es\/AEAT.sede\/tramitacion\/G702.shtml\" target=\"_blank\" rel=\"noopener noreferrer\">model 650.<\/a><\/p>\n<p>Ha d&#8217;acompanyar-se, a m\u00e9s, el certificat de defunci\u00f3, el del registre d&#8217;\u00faltimes voluntats si escau, la declaraci\u00f3 d&#8217;hereus o document privat amb els b\u00e9ns del mort, fotoc\u00f2pies dels DNI i certificat d&#8217;entitats banc\u00e0ries sobre saldos en comptes corrents i dip\u00f2sits a data de la defunci\u00f3.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-122 alignleft\" src=\"http:\/\/garanley.com\/wp-content\/uploads\/Despacho-abogados-garanley.png\" alt=\"Bufete de abogados en Barcelona\" width=\"135\" height=\"135\" srcset=\"https:\/\/garanley.com\/wp-content\/uploads\/Despacho-abogados-garanley.png 289w, https:\/\/garanley.com\/wp-content\/uploads\/Despacho-abogados-garanley-80x80.png 80w\" sizes=\"auto, (max-width: 135px) 100vw, 135px\" \/><\/p>\n<p>Pot ser que t&#8217;estiguis preguntant pel concepte <strong>\u201cresid\u00e8ncia habitual\u201d<\/strong>. En el dret com\u00fa aquest terme significa el lloc en el qual el mort hagu\u00e9s viscut m\u00e9s dies durant els 5 anys immediatament anteriors a la defunci\u00f3. A Pa\u00eds Basc i Navarra aquest lapse de temps<strong> es redueix a l&#8217;any anterior a la defunci\u00f3.<\/strong><\/p>\n<p><strong>Per\u00f2, qu\u00e8 ocorre si el causant mort no residia habitualment a Espanya?.<\/strong> En tal cas s&#8217;aplica la normativa estatal de l&#8217;Impost, pagant el tribut a l&#8217;Estat i no a la comunitat aut\u00f2noma. Aix\u00f2 s\u00ed, existeix la possibilitat de descomptar l&#8217;abonat a un altre estat per un impost similar.<\/p>\n<p>Conv\u00e9 recordar en aquest punt (pot ser que ho recordis d&#8217;altres\u00a0articles en aquest mateix blog) que una sent\u00e8ncia del Tribunal de Just\u00edcia de la Uni\u00f3 Europea (3 de setembre de 2014) va obrir la possibilitat per <strong>reclamar el pagat per no residents per l&#8217;Impost de Successions i Donacions.<\/strong><\/p>\n<p>L&#8217;objectiu passa per que aquells puguin beneficiar-se tamb\u00e9 dels avantatges fiscals establerts per les diferents autonomies, encara quan el pagament de l&#8217;impost es faci a l&#8217;Estat.<\/p>\n<p>Si causant i hereus residissin fos d&#8217;Espanya, aquests \u00faltims haurien de tributar tan sol pels b\u00e9ns situats al nostre pa\u00eds, sent aplicable la normativa subsidi\u00e0ria estatal i atribuint-se el rendiment igualment a l&#8217;Estat Espa\u00f1ol.<\/p>\n<p>Imagina, finalment, que ets beneficiari de l&#8217;her\u00e8ncia que deixa el teu pare, qui residia habitualment en una de les 17 comunitats aut\u00f2nomes espanyoles. Tu, per contra, vius a Roma. En tal cas, tamb\u00e9 s&#8217;aplica la normativa estatal, havent de pagar-se el tribut a l&#8217;Estat Espa\u00f1ol.<\/p>\n<p>Diu l&#8217;article 5.2 del Reglament de l&#8217;Impost de Successions i Donacions que aquest s&#8217;aplica al territori espanyol, deixant al marge el que es disposa en tractats i convenis internacionals subscrits o que se subscriguin pel nostre pa\u00eds.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2007 size-full\" src=\"http:\/\/garanley.com\/wp-content\/uploads\/Liquidar-impuesto-de-sucesiones-en-Catalu\u00f1a-e1519740730984.jpg\" alt=\"Donde pagar el impuesto de sucesiones en la herencia - Garanley\" width=\"638\" height=\"304\" \/><\/p>\n<div class=\"traductor-textarea form-group\">\n<div class=\"textarea-desti col-xs-12 col-sm-6\">\n<h2 class=\"form-control second-textarea\"><span class=\"ez-toc-section\" id=\"limpost-de-successions-a-catalunya\"><\/span>L&#8217;impost de successions a Catalunya<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/div>\n<\/div>\n<div class=\"traductor-textarea form-group\">\n<div class=\"textarea-desti col-xs-12 col-sm-6\">\n<div class=\"form-control second-textarea\">A Catalunya la quantia de l&#8217;impost se situa en la mitjana espanyola per comunitat aut\u00f2noma.<\/div>\n<div><\/div>\n<\/div>\n<\/div>\n<div class=\"traductor-textarea form-group\">\n<div class=\"textarea-desti col-xs-12 col-sm-6\">\n<h3 class=\"form-control second-textarea\"><span class=\"ez-toc-section\" id=\"quant-es-paga-dimpost-de-successions-a-catalunya\"><\/span>Quant es paga d&#8217;impost de successions a Catalunya?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<\/div>\n<p>La quantia de l&#8217;impost de successions es determina a partir del valor real dels b\u00e9ns que es van a heretar, restant les c\u00e0rregues i deutes dedu\u00efbles. Aquestes\u00a0s\u00f3n:<\/p>\n<ul>\n<li>Deutes, incloses les tribut\u00e0ries, que estiguin en un determinat estat.<\/li>\n<li>Despeses de\u00a0testamentaria\u00a0que adquireixin car\u00e0cter litigi\u00f3s.<\/li>\n<li>Despeses d&#8217;\u00faltima malaltia, enterrament i funeral.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"reduccions-mes-habituals\"><\/span>Reduccions m\u00e9s habituals<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Per parentiu<\/li>\n<li>Reducci\u00f3 per discapacitat: la quantia dependr\u00e0 del grau de minusvalidesa.<\/li>\n<li>Reducci\u00f3 per edat<\/li>\n<li>Reduccions per segurs<\/li>\n<li>Reducci\u00f3 per adquisici\u00f3 de b\u00e9ns i drets relacionats amb una activitat econ\u00f2mica:<\/li>\n<li>Reduccions per l&#8217;adquisici\u00f3 de participacions en entitats<\/li>\n<\/ul>\n<p>No dubtis a dirigir-te o contactar amb un advocat especialista en her\u00e8ncies i successions, perqu\u00e8 resolgui el teu cas, t&#8217;assessori i t&#8217;ajudi en cas de vulneraci\u00f3 de drets leg\u00edtims.<\/p>\n<p><strong>A Garanley disposem d&#8217;un departament de dret hereditari, conformat per professionals disposats a assistir-te en qualsevol q\u00fcesti\u00f3 que se&#8217;t plantegi.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>4.8 \/ 5 ( 5 votes ) L&#8217;Impost de Successions es liquida en la comunitat aut\u00f2noma on tenia la seva resid\u00e8ncia habitual el causant, \u00e9s a dir aquella en la qual el difunt va viure un major nombre de dies durant els cinc anys immediatament anteriors a la defunci\u00f3. L&#8217;interrogant que d\u00f3na t\u00edtol a aquest &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/garanley.com\/ca\/herencies\/liquidar-impost-successions\/\"> <span class=\"screen-reader-text\">Impost de successions a Catalunya. On i com es liquida?<\/span> Read More \u00bb<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-2013","post","type-post","status-publish","format-standard","hentry","category-herencies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Impost de Successions On i Com es paga? | Garanley Advocats<\/title>\n<meta name=\"description\" content=\"L&#039;Impost de Successions es liquida en la comunitat aut\u00f2noma on el difunt va viure m\u00e9s dies en els cinc anys immediatament anteriors a la defunci\u00f3. \u2705 quant es paga a Catalunya? \u2705 Llegir ara &gt;&gt;\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/garanley.com\/ca\/herencias\/liquidar-impuesto-sucesiones\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impost de Successions On i Com es paga? | Garanley Advocats\" \/>\n<meta property=\"og:description\" content=\"L&#039;Impost de Successions es liquida en la comunitat aut\u00f2noma on el difunt va viure m\u00e9s dies en els cinc anys immediatament anteriors a la defunci\u00f3. \u2705 quant es paga a Catalunya? \u2705 Llegir ara &gt;&gt;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/garanley.com\/herencias\/liquidar-impuesto-sucesiones\/\" \/>\n<meta property=\"og:site_name\" content=\"Garanley Abogados\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Garanley\/\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-15T15:05:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-03-23T18:51:35+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/garanley.com\/wp-content\/uploads\/abogado-testamento-herencias-Barcelona.png\" \/>\n<meta name=\"author\" content=\"garanley\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@garanley\" \/>\n<meta name=\"twitter:site\" content=\"@garanley\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"garanley\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/garanley.com\/herencias\/liquidar-impuesto-sucesiones\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/garanley.com\/herencias\/liquidar-impuesto-sucesiones\/\"},\"author\":{\"name\":\"garanley\",\"@id\":\"https:\/\/garanley.com\/#\/schema\/person\/b66cda0c57b73f2d7e79c1950d4f78cf\"},\"headline\":\"Impost de successions a Catalunya. 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