{"id":1779,"date":"2015-08-18T11:59:41","date_gmt":"2015-08-18T11:59:41","guid":{"rendered":"https:\/\/amat-inmo-wp.localhost\/2017\/01\/23\/prestec-i-donacio-entre-particulars\/"},"modified":"2023-05-18T16:25:13","modified_gmt":"2023-05-18T16:25:13","slug":"prestec-i-donacio-entre-particulars","status":"publish","type":"post","link":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/","title":{"rendered":"Pr\u00e9stec i donaci\u00f3 entre particulars"},"content":{"rendered":"

\u00a0<\/em>Davant de determinats escenaris ens pot sorgir el dubte de quina \u00e9s la millor alternativa a efectes fiscals. Aquesta circumst\u00e0ncia es d\u00f3na, per exemple, quan ens plantegem: qu\u00e8 \u00e9s millor si un pr\u00e9stec o una donaci\u00f3 entre particulars?<\/em><\/strong> Vagi per davant que la resposta dependr\u00e0, en tot moment, de totes i cadascuna de les circumst\u00e0ncies de l\u2019operaci\u00f3.<\/p>\n

\u00a0Si hagu\u00e9ssim de respondre a aquesta pregunta a nivell te\u00f2ric podr\u00edem arribar a les seg\u00fcents conclusions:<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pr\u00e9stec entre particulars<\/em><\/strong><\/p>\n

El primer que cal posar de manifest \u00e9s la intenci\u00f3 o no de retornar el pr\u00e9stec<\/strong>. En el cas qu\u00e8 l\u2019entrega de diners sigui amb \u00e0nim de liberalitat, \u00e9s a dir, sense esperar la seva devoluci\u00f3, la mateixa tindr\u00e0 la condici\u00f3 de donaci\u00f3 i per tant, estaria subjecta a l\u2019Impost sobre Successions i Donacions<\/strong> (ISD).<\/p>\n

Pel contrari, si els diners s\u2019han entregat a canvi de l\u2019obligaci\u00f3 de ser retornats<\/strong>, \u00e9s a dir, no s\u2019han entregat a t\u00edtol lucratiu sin\u00f3 a t\u00edtol oner\u00f3s, l\u2019operaci\u00f3 estar\u00e0 subjecta a l\u2019Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats<\/strong> (ITPAJD).<\/p>\n

Per tant, si no hi ha proves que es tracta d\u2019un pr\u00e9stec amb inter\u00e8s zero, es considera que estem davant d\u2019una donaci\u00f3 i, de no haver declarat aquesta, poden haver conseq\u00fc\u00e8ncies fiscals.<\/p>\n

Pel que fa a la instrumentalitzaci\u00f3 del pr\u00e9stec<\/strong>, hi ha dues alternatives:<\/p>\n

– A trav\u00e9s de document p\u00fablic<\/span>: aquest cas implica un major cost, a priori, per la intervenci\u00f3 del Notari.<\/p>\n

– A trav\u00e9s de document privat<\/span>: es tracta de realitzar un contracte privat de pr\u00e9stec que ha de ser presentat a l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya.<\/p>\n

D\u2019acord a la normativa existent, i tal i com s\u2019ha comentat anteriorment, la constituci\u00f3 del pr\u00e9stec est\u00e0 subjecta a l’Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats<\/strong>, en la modalitat de transmissions patrimonials oneroses (TPO). Tanmateix, l\u2019article 45.I.B)15.de la llei de l\u2019impost estableix que la constituci\u00f3 de pr\u00e9stecs estan exempts de pagament de l\u2019impost. Aix\u00ed mateix, l\u2019operaci\u00f3 de constituci\u00f3 de pr\u00e9stec tampoc tributa en concepte d’actes jur\u00eddics documentats (AJD), que nom\u00e9s es produeix quan no hi ha subjecci\u00f3 a la modalitat de transmissions patrimonials oneroses.<\/p>\n

En conclusi\u00f3, l\u2019operaci\u00f3 de constituci\u00f3 del pr\u00e9stec es troba subjecta i exempta de l\u2019ITP<\/em> aix\u00ed com tampoc tributa en concepte d’actes jur\u00eddics documentats<\/em>.<\/p>\n

Tot aix\u00f2 sens perjudici de la facultat de l’administraci\u00f3 de comprovar la realitat del pr\u00e9stec i, per tant, del retorn del principal al finalitzar el termini d’amortitzaci\u00f3<\/strong>.<\/p>\n

Per altra banda, per tal de presentar a liquidaci\u00f3 com a exempt el contracte de pr\u00e9stec davant l’Ag\u00e8ncia Tribut\u00e0ria de Catalunya, cal emplenar el model 600<\/em> d’autoliquidaci\u00f3 de l’impost sobre transmissions patrimonials i actes jur\u00eddics documentats. Cal aportar l’original del contracte i fotoc\u00f2pia d’aquest, essent el termini de presentaci\u00f3 de l’autoliquidaci\u00f3 d’un mes a comptar de la data de celebraci\u00f3 del contracte, d’acord amb qu\u00e8 disposa la normativa de l\u2019impost.<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Donaci\u00f3 entre particulars<\/em><\/strong><\/p>\n

La donaci\u00f3 \u00e9s una operaci\u00f3 subjecta i no exempta<\/em> en l’ISD<\/strong>, d’acord amb el que disposa l’art. 3.1.b) de la Llei 29\/1987, de 18 de desembre, de l’Impost sobre Successions i Donacions.<\/p>\n

La base imposable (sobre la qual s’aplica el tipus impositiu), d\u2019acord el que disposa la normativa,\u00a0 ser\u00e0 \u201cel valor neto de los bienes y derechos adquiridos, entendi\u00e9ndose como tal el valor real<\/span> de los bienes y derechos minorado por las cargas y deudas que fueren deducibles.\u201d<\/em><\/p>\n

La determinaci\u00f3 d\u2019aquest valor real<\/em> varia for\u00e7a en funci\u00f3 del tipus de donaci\u00f3 que estiguem duent a terme. Per exemple, en el cas de la donaci\u00f3 de diners la base imposable seria la quantitat de diners que s\u2019entreguen al donatari.<\/p>\n

Tanmateix, en el cas dels immobles, la determinaci\u00f3 de la base imposable no \u00e9s tan senzilla. El concepte de valor real no ve determinat a les normes tribut\u00e0ries, per\u00f2 en sent\u00e8ncia de 5 d\u2019octubre de 1995 el Tribunal Suprem l\u2019equipara al valor de mercat i el defineix com \u201cl\u2019import net que raonablement podria esperar rebre un venedor per la venda d\u2019una propietat en la data de la valoraci\u00f3, mitjan\u00e7ant una comercialitzaci\u00f3 adequada, i suposant que existeix almenys un comprador potencial correctament informat de les caracter\u00edstiques de l\u2019immoble, i que ambd\u00f3s, comprador i venedor, actuen lliurement i sense un inter\u00e8s particular en l\u2019operaci\u00f3\u201d.<\/em><\/p>\n

Donat que el valor de mercat no \u00e9s tan f\u00e0cil de determinar la Generalitat de Catalunya, a trav\u00e9s de l\u2019anomenada Instrucci\u00f3 de comprovaci\u00f3 de valors, estableix com a comprovacions no priorit\u00e0ries les operacions en les que el valor declarant \u00e9s igual o superior al valor cadastral vigent en la data de l\u2019operaci\u00f3 corregit per un coeficient en funci\u00f3 de la poblaci\u00f3 on es trobi l\u2019immoble en q\u00fcesti\u00f3.<\/p>\n

En quant al tipus impositiu aplicable, aquest varia<\/strong> en funci\u00f3 de si la donaci\u00f3 es materialitza a trav\u00e9s d\u2019escriptura p\u00fablica o no i al mateix temps del parentiu existent entre el donant i el donatari.<\/p>\n

Si la donaci\u00f3 es materialitza a trav\u00e9s d\u2019escriptura p\u00fablica i en cas de Grup de parentiu I i II (per entendre\u2019ns, c\u00f2njuge, descendents, ascendents) els tipus oscil\u00b7larien entre el 5% i el 9% en funci\u00f3 de la base imposable (valor d\u2019all\u00f2 donat).<\/p>\n

Si, pel contrari, la donaci\u00f3 no es materialitza a trav\u00e9s d\u2019escriptura p\u00fablica sin\u00f3 de contracte privat els tipus oscil\u00b7larien entre el 7% i el 32% en funci\u00f3 de la base imposable (valor d\u2019all\u00f2 donat).<\/p>\n

Per \u00faltim, cal posar de\u00a0 manifest que ambd\u00f3s casos, pr\u00e9stec i donaci\u00f3, poden suposar la tributaci\u00f3 en altres impostos<\/strong> com, per exemple, l\u2019Impost sobre la Renda de les Persones F\u00edsiques.<\/p>\n

D\u2019acord amb el que ha posat de manifest en reiterades ocasions la Direcci\u00f3 General de Tributs en v\u00e0ries consultes vinculants per ella emesa \u201c<\/em>la presunci\u00f3n de onerosidad<\/span><\/em> que acompa\u00f1a a las cesiones de bienes o derechos supone para los pr\u00e9stamos una estimaci\u00f3n de rendimientos<\/span> que se cuantifica aplicando el tipo de inter\u00e9s legal del dinero en vigor el \u00faltimo d\u00eda del per\u00edodo impositivo. <\/em>Ahora bien<\/span>, como en reiteradas ocasiones ha se\u00f1alado este Centro Directivo, \u00e9sta estimaci\u00f3n<\/span> de rendimientos no opera si se prueba la gratuidad del pr\u00e9stamo<\/span>, lo que deber\u00e1 realizarse conforme a los medios de prueba generalmente admitidos en Derecho, teniendo en cuenta lo previsto en el art\u00edculo 1227 del C\u00f3digo Civil, y que corresponder\u00e1 valorar a los \u00f3rganos de gesti\u00f3n e inspecci\u00f3n de la Administraci\u00f3n tributaria. De igual manera deber\u00e1 acreditarse la conexi\u00f3n del pr\u00e9stamo, su destino y la justificaci\u00f3n de su devoluci\u00f3n<\/span>\u201d.<\/em><\/p>\n

Per tant, en cas que no es pogu\u00e9s acreditar la gratu\u00eftat del pr\u00e9stec entre les parts l\u2019Administraci\u00f3 Tribut\u00e0ria pot dur a terme una estimaci\u00f3 dels rendiments sobre aquest pr\u00e9stec aplicant el tipus d\u2019inter\u00e8s legal del diner i que el donant haur\u00e0 de declarar i tributar en la seva declaraci\u00f3 de la renda.<\/p>\n

En relaci\u00f3 a la donaci\u00f3 de l\u2019immoble, en cas que es produeixi un guany patrimonial per aplicaci\u00f3 de la normativa de l\u2019Impost sobre la renda de les Persones F\u00edsiques, el donant haur\u00e0 de declarar aquesta en la seva declaraci\u00f3 de la renda.<\/strong><\/p>\n

Martina Homedes<\/strong><\/span><\/p>\n

Departament fiscal<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00a0Davant de determinats escenaris ens pot sorgir el dubte de quina \u00e9s la millor alternativa a efectes fiscals. Aquesta circumst\u00e0ncia es d\u00f3na, per exemple, quan ens plantegem: qu\u00e8 \u00e9s millor si un pr\u00e9stec o una donaci\u00f3 entre particulars? Vagi per davant que la resposta dependr\u00e0, en tot moment, de totes i cadascuna de les circumst\u00e0ncies […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[1156],"tags":[528,719,377,1709,1704,1726],"yoast_head":"\nPr\u00e9stec i donaci\u00f3 entre particulars | Amat Immobiliaris<\/title>\n<meta name=\"robots\" content=\"index, nofollow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e9stec i donaci\u00f3 entre particulars | Amat Immobiliaris\" \/>\n<meta property=\"og:description\" content=\"\u00a0Davant de determinats escenaris ens pot sorgir el dubte de quina \u00e9s la millor alternativa a efectes fiscals. Aquesta circumst\u00e0ncia es d\u00f3na, per exemple, quan ens plantegem: qu\u00e8 \u00e9s millor si un pr\u00e9stec o una donaci\u00f3 entre particulars? Vagi per davant que la resposta dependr\u00e0, en tot moment, de totes i cadascuna de les circumst\u00e0ncies […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/\" \/>\n<meta property=\"og:site_name\" content=\"Amat Immobiliaris\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/amatimmobiliaris\" \/>\n<meta property=\"article:published_time\" content=\"2015-08-18T11:59:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-18T16:25:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.amatimmobiliaris.com\/w\/wp-content\/uploads\/2022\/01\/2014-Saga-familiar-Amat-dw-1-1024x683.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Amat Immobiliaris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@amat_cat\" \/>\n<meta name=\"twitter:site\" content=\"@amat_cat\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Amat Immobiliaris\" \/>\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:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/\"},\"author\":{\"name\":\"Amat Immobiliaris\",\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#\/schema\/person\/c880da71d1e156e7ea6774ffb445e034\"},\"headline\":\"Pr\u00e9stec i donaci\u00f3 entre particulars\",\"datePublished\":\"2015-08-18T11:59:41+00:00\",\"dateModified\":\"2023-05-18T16:25:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/\"},\"wordCount\":1271,\"publisher\":{\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#organization\"},\"keywords\":[\"Ag\u00e8ncia Tribut\u00e0ria\",\"Declaraci\u00f3 de la renda\",\"Fiscal\",\"Fiscalitat\",\"IRPF\",\"Renda\"],\"articleSection\":[\"Fiscalitat\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/\",\"url\":\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/\",\"name\":\"Pr\u00e9stec i donaci\u00f3 entre particulars | Amat Immobiliaris\",\"isPartOf\":{\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#website\"},\"datePublished\":\"2015-08-18T11:59:41+00:00\",\"dateModified\":\"2023-05-18T16:25:13+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fiscalitat\",\"item\":\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/categoria-ca\/fiscalitat-ca\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Pr\u00e9stec i donaci\u00f3 entre particulars\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#website\",\"url\":\"https:\/\/www.amatimmobiliaris.com\/w\/\",\"name\":\"Amat Immobiliaris\",\"description\":\"Empresa familiar del sector inmobiliario con oficinas en Barcelona, Sant Cugat del Vall\u00e9s y Sant Just Desvern. Te ayudamos a comprar, alquilar o vender tu casa o piso. Somos un equipo coherente con una cultura de empresa honesta, innovadora y eficaz. Tambi\u00e9n en www.amatluxury.com\",\"publisher\":{\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#organization\"},\"alternateName\":\"AmatImmo\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.amatimmobiliaris.com\/w\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#organization\",\"name\":\"Amat Immobiliaris\",\"url\":\"https:\/\/www.amatimmobiliaris.com\/w\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.amatimmobiliaris.com\/w\/wp-content\/uploads\/2022\/10\/amat-logo.jpg\",\"contentUrl\":\"https:\/\/www.amatimmobiliaris.com\/w\/wp-content\/uploads\/2022\/10\/amat-logo.jpg\",\"width\":900,\"height\":900,\"caption\":\"Amat Immobiliaris\"},\"image\":{\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/amatimmobiliaris\",\"https:\/\/x.com\/amat_cat\",\"https:\/\/www.instagram.com\/amat_immo\/\",\"https:\/\/www.linkedin.com\/company\/amat-finques\/\",\"https:\/\/www.youtube.com\/@amatimmobiliaris\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#\/schema\/person\/c880da71d1e156e7ea6774ffb445e034\",\"name\":\"Amat Immobiliaris\",\"sameAs\":[\"http:\/\/amat-inmo-wp.localhost\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pr\u00e9stec i donaci\u00f3 entre particulars | Amat Immobiliaris","robots":{"index":"index","follow":"nofollow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/","og_locale":"ca_ES","og_type":"article","og_title":"Pr\u00e9stec i donaci\u00f3 entre particulars | Amat Immobiliaris","og_description":"\u00a0Davant de determinats escenaris ens pot sorgir el dubte de quina \u00e9s la millor alternativa a efectes fiscals. Aquesta circumst\u00e0ncia es d\u00f3na, per exemple, quan ens plantegem: qu\u00e8 \u00e9s millor si un pr\u00e9stec o una donaci\u00f3 entre particulars? Vagi per davant que la resposta dependr\u00e0, en tot moment, de totes i cadascuna de les circumst\u00e0ncies […]","og_url":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/","og_site_name":"Amat Immobiliaris","article_publisher":"https:\/\/www.facebook.com\/amatimmobiliaris","article_published_time":"2015-08-18T11:59:41+00:00","article_modified_time":"2023-05-18T16:25:13+00:00","og_image":[{"width":1024,"height":683,"url":"https:\/\/www.amatimmobiliaris.com\/w\/wp-content\/uploads\/2022\/01\/2014-Saga-familiar-Amat-dw-1-1024x683.jpg","type":"image\/jpeg"}],"author":"Amat Immobiliaris","twitter_card":"summary_large_image","twitter_creator":"@amat_cat","twitter_site":"@amat_cat","twitter_misc":{"Escrit per":"Amat Immobiliaris","Temps estimat de lectura":"6 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/#article","isPartOf":{"@id":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/"},"author":{"name":"Amat Immobiliaris","@id":"https:\/\/www.amatimmobiliaris.com\/w\/#\/schema\/person\/c880da71d1e156e7ea6774ffb445e034"},"headline":"Pr\u00e9stec i donaci\u00f3 entre particulars","datePublished":"2015-08-18T11:59:41+00:00","dateModified":"2023-05-18T16:25:13+00:00","mainEntityOfPage":{"@id":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/"},"wordCount":1271,"publisher":{"@id":"https:\/\/www.amatimmobiliaris.com\/w\/#organization"},"keywords":["Ag\u00e8ncia Tribut\u00e0ria","Declaraci\u00f3 de la renda","Fiscal","Fiscalitat","IRPF","Renda"],"articleSection":["Fiscalitat"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/","url":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/","name":"Pr\u00e9stec i donaci\u00f3 entre particulars | Amat Immobiliaris","isPartOf":{"@id":"https:\/\/www.amatimmobiliaris.com\/w\/#website"},"datePublished":"2015-08-18T11:59:41+00:00","dateModified":"2023-05-18T16:25:13+00:00","breadcrumb":{"@id":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/08\/prestec-i-donacio-entre-particulars\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/"},{"@type":"ListItem","position":2,"name":"Fiscalitat","item":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/categoria-ca\/fiscalitat-ca\/"},{"@type":"ListItem","position":3,"name":"Pr\u00e9stec i donaci\u00f3 entre particulars"}]},{"@type":"WebSite","@id":"https:\/\/www.amatimmobiliaris.com\/w\/#website","url":"https:\/\/www.amatimmobiliaris.com\/w\/","name":"Amat Immobiliaris","description":"Empresa familiar del sector inmobiliario con oficinas en Barcelona, Sant Cugat del Vall\u00e9s y Sant Just Desvern. Te ayudamos a comprar, alquilar o vender tu casa o piso. Somos un equipo coherente con una cultura de empresa honesta, innovadora y eficaz. Tambi\u00e9n en www.amatluxury.com","publisher":{"@id":"https:\/\/www.amatimmobiliaris.com\/w\/#organization"},"alternateName":"AmatImmo","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.amatimmobiliaris.com\/w\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/www.amatimmobiliaris.com\/w\/#organization","name":"Amat Immobiliaris","url":"https:\/\/www.amatimmobiliaris.com\/w\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.amatimmobiliaris.com\/w\/#\/schema\/logo\/image\/","url":"https:\/\/www.amatimmobiliaris.com\/w\/wp-content\/uploads\/2022\/10\/amat-logo.jpg","contentUrl":"https:\/\/www.amatimmobiliaris.com\/w\/wp-content\/uploads\/2022\/10\/amat-logo.jpg","width":900,"height":900,"caption":"Amat Immobiliaris"},"image":{"@id":"https:\/\/www.amatimmobiliaris.com\/w\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/amatimmobiliaris","https:\/\/x.com\/amat_cat","https:\/\/www.instagram.com\/amat_immo\/","https:\/\/www.linkedin.com\/company\/amat-finques\/","https:\/\/www.youtube.com\/@amatimmobiliaris"]},{"@type":"Person","@id":"https:\/\/www.amatimmobiliaris.com\/w\/#\/schema\/person\/c880da71d1e156e7ea6774ffb445e034","name":"Amat Immobiliaris","sameAs":["http:\/\/amat-inmo-wp.localhost"]}]}},"_links":{"self":[{"href":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/wp-json\/wp\/v2\/posts\/1779"}],"collection":[{"href":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/wp-json\/wp\/v2\/comments?post=1779"}],"version-history":[{"count":4,"href":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/wp-json\/wp\/v2\/posts\/1779\/revisions"}],"predecessor-version":[{"id":27959,"href":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/wp-json\/wp\/v2\/posts\/1779\/revisions\/27959"}],"wp:attachment":[{"href":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/wp-json\/wp\/v2\/media?parent=1779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/wp-json\/wp\/v2\/categories?post=1779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/wp-json\/wp\/v2\/tags?post=1779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}