{"id":4717,"date":"2026-02-03T16:11:33","date_gmt":"2026-02-03T15:11:33","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4717"},"modified":"2026-02-03T16:11:33","modified_gmt":"2026-02-03T15:11:33","slug":"el-tribunal-suprem-frena-lamortitzacio-automatica-del-3-en-immobles-llogats","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/el-tribunal-suprem-frena-lamortitzacio-automatica-del-3-en-immobles-llogats\/","title":{"rendered":"El Tribunal Suprem frena l\u2019amortitzaci\u00f3 autom\u00e0tica del 3% en immobles llogats"},"content":{"rendered":"<p>Una sent\u00e8ncia recent del Tribunal Suprem ha suposat un canvi rellevant en la fiscalitat dels immobles llogats. L\u2019Alt Tribunal ha corregit el criteri que venia aplicant Hisenda i que obligava a aplicar de manera autom\u00e0tica una amortitzaci\u00f3 del 3% en vendre un habitatge o un local llogat, incrementant aix\u00ed l\u2019IRPF a pagar.<\/p>\n<p>Aquest nou criteri obre la porta perqu\u00e8 aut\u00f2noms i petits propietaris puguin reduir el guany patrimonial declarat i, en conseq\u00fc\u00e8ncia, pagar menys impostos en transmetre l\u2019immoble.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey 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: #428bca;color:#428bca\" 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: #428bca;color:#428bca\" 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 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/el-tribunal-suprem-frena-lamortitzacio-automatica-del-3-en-immobles-llogats\/#Com_aplicava_Hisenda_lamortitzacio_en_immobles_llogats\" title=\"Com aplicava Hisenda l\u2019amortitzaci\u00f3 en immobles llogats\">Com aplicava Hisenda l\u2019amortitzaci\u00f3 en immobles llogats<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/el-tribunal-suprem-frena-lamortitzacio-automatica-del-3-en-immobles-llogats\/#Que_diu_ara_el_Tribunal_Suprem_sobre_lamortitzacio\" title=\"Qu\u00e8 diu ara el Tribunal Suprem sobre l\u2019amortitzaci\u00f3\">Qu\u00e8 diu ara el Tribunal Suprem sobre l\u2019amortitzaci\u00f3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/el-tribunal-suprem-frena-lamortitzacio-automatica-del-3-en-immobles-llogats\/#Com_afecta_aquest_canvi_a_lIRPF_dels_autonoms\" title=\"Com afecta aquest canvi a l\u2019IRPF dels aut\u00f2noms\">Com afecta aquest canvi a l\u2019IRPF dels aut\u00f2noms<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ariasassessors.com\/ca\/el-tribunal-suprem-frena-lamortitzacio-automatica-del-3-en-immobles-llogats\/#En_reduir-se_lamortitzacio_acumulada\" title=\"En reduir-se l\u2019amortitzaci\u00f3 acumulada:\">En reduir-se l\u2019amortitzaci\u00f3 acumulada:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ariasassessors.com\/ca\/el-tribunal-suprem-frena-lamortitzacio-automatica-del-3-en-immobles-llogats\/#A_qui_beneficia_especialment_aquesta_sentencia\" title=\"A qui beneficia especialment aquesta sent\u00e8ncia\">A qui beneficia especialment aquesta sent\u00e8ncia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ariasassessors.com\/ca\/el-tribunal-suprem-frena-lamortitzacio-automatica-del-3-en-immobles-llogats\/#Es_poden_revisar_vendes_passades\" title=\"Es poden revisar vendes passades?\">Es poden revisar vendes passades?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Com_aplicava_Hisenda_lamortitzacio_en_immobles_llogats\"><\/span>Com aplicava Hisenda l\u2019amortitzaci\u00f3 en immobles llogats<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Fins ara, l\u2019Ag\u00e8ncia Tribut\u00e0ria entenia que tots els immobles llogats patien una depreciaci\u00f3 anual del 3%, independentment de si el contribuent s\u2019havia dedu\u00eft o no aquesta amortitzaci\u00f3 en l\u2019IRPF.<\/p>\n<p>Aix\u00f2 provocava que, en el moment de la venda, el valor d\u2019adquisici\u00f3 de l\u2019immoble es redu\u00eds de manera autom\u00e0tica. En disminuir aquest valor, el guany patrimonial augmentava artificialment, elevant la factura fiscal del contribuent.<\/p>\n<p>A la pr\u00e0ctica, molts aut\u00f2noms pagaven m\u00e9s impostos no pas per haver guanyat m\u00e9s, sin\u00f3 per una amortitzaci\u00f3 te\u00f2rica imposada per Hisenda.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Que_diu_ara_el_Tribunal_Suprem_sobre_lamortitzacio\"><\/span>Qu\u00e8 diu ara el Tribunal Suprem sobre l\u2019amortitzaci\u00f3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>La sent\u00e8ncia del Tribunal Suprem aclareix que no es pot imposar de manera sistem\u00e0tica el coeficient del 3% si no reflecteix la depreciaci\u00f3 real de l\u2019immoble. El tribunal reconeix que es poden aplicar coeficients d\u2019amortitzaci\u00f3 inferiors, sempre que s\u2019ajustin als m\u00ednims previstos en la normativa de l\u2019IRPF.<\/p>\n<p>En el cas de les edificacions, aquest coeficient m\u00ednim es pot situar al voltant de l\u20191,47% anual, molt per sota del percentatge que Hisenda aplicava de manera generalitzada.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Com_afecta_aquest_canvi_a_lIRPF_dels_autonoms\"><\/span>Com afecta aquest canvi a l\u2019IRPF dels aut\u00f2noms<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tot i que la difer\u00e8ncia anual entre aplicar un 3% o un coeficient inferior pot semblar petita, l\u2019efecte acumulat despr\u00e9s de diversos anys de lloguer \u00e9s significatiu.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"En_reduir-se_lamortitzacio_acumulada\"><\/span>En reduir-se l\u2019amortitzaci\u00f3 acumulada:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Augmenta el valor d\u2019adquisici\u00f3 de l\u2019immoble.<\/li>\n<li>Disminueix el guany patrimonial declarat.<\/li>\n<li>Es redueix l\u2019IRPF a pagar en el moment de la venda.<\/li>\n<\/ul>\n<p>Per a molts aut\u00f2noms, aquest ajust pot suposar un estalvi de diversos milers d\u2019euros en vendre un habitatge o un local llogat durant anys.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"A_qui_beneficia_especialment_aquesta_sentencia\"><\/span>A qui beneficia especialment aquesta sent\u00e8ncia<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>L\u2019impacte \u00e9s m\u00e9s gran en els immobles llogats com a rendiments del capital immobiliari, \u00e9s a dir, aquells llogats sense una estructura empresarial. En aquests casos, \u00e9s habitual que no s\u2019hagin aplicat correctament les amortitzacions per desconeixement o prud\u00e8ncia.<\/p>\n<p>En canvi, quan el lloguer es gestiona com una activitat econ\u00f2mica professionalitzada, les amortitzacions solen estar ben calculades i l\u2019efecte del canvi \u00e9s menor.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Es_poden_revisar_vendes_passades\"><\/span>Es poden revisar vendes passades?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>La sent\u00e8ncia no implica devolucions autom\u00e0tiques, per\u00f2 s\u00ed que permet revisar operacions realitzades en els darrers quatre anys, sempre que l\u2019estalvi fiscal compensi l\u2019esfor\u00e7 del procediment.<\/p>\n<p>Tanmateix, l\u2019impacte principal d\u2019aquesta resoluci\u00f3 \u00e9s de cara al futur. A partir d\u2019ara, ja no es pot assumir autom\u00e0ticament que calgui aplicar sempre una amortitzaci\u00f3 del 3% en vendre un immoble llogat.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Una sent\u00e8ncia recent del Tribunal Suprem ha suposat un canvi rellevant en la fiscalitat dels immobles llogats. L\u2019Alt Tribunal ha corregit el criteri que venia aplicant Hisenda i que obligava a aplicar de manera autom\u00e0tica una amortitzaci\u00f3 del 3% en vendre un habitatge o un&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4715,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4717","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>El Tribunal Suprem limita l\u2019amortitzaci\u00f3 del 3% en immobles | Arias Assessors<\/title>\n<meta name=\"description\" content=\"El Tribunal Suprem corregeix el criteri d\u2019Hisenda sobre l\u2019amortitzaci\u00f3 d\u2019immobles llogats. 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