{"id":4750,"date":"2026-03-09T11:30:08","date_gmt":"2026-03-09T10:30:08","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4750"},"modified":"2026-03-16T13:40:54","modified_gmt":"2026-03-16T12:40:54","slug":"el-relleu-generacional-en-moltes-petites-i-mitjanes-empreses-espanyoles-es-veu-compromes","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/el-relleu-generacional-en-moltes-petites-i-mitjanes-empreses-espanyoles-es-veu-compromes\/","title":{"rendered":"Els impostos dificulten el relleu generacional de milers de pimes a Espanya"},"content":{"rendered":"<p data-start=\"176\" data-end=\"515\">El relleu generacional en moltes petites i mitjanes empreses espanyoles s\u2019est\u00e0 veient comprom\u00e8s per la c\u00e0rrega fiscal associada a la transmissi\u00f3 de negocis familiars. Segons diversos experts en fiscalitat, milers de pimes podrien quedar-se sense continu\u00eftat empresarial perqu\u00e8 els impostos fan inviable que els hereus assumeixin el negoci.<\/p>\n<p data-start=\"517\" data-end=\"777\">La situaci\u00f3 es produeix en un context en qu\u00e8 moltes empreses familiars s\u2019acosten al moment del relleu generacional, per\u00f2 les difer\u00e8ncies fiscals entre comunitats aut\u00f2nomes i els requisits per accedir a beneficis tributaris compliquen la transmissi\u00f3 del negoci.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 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-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/el-relleu-generacional-en-moltes-petites-i-mitjanes-empreses-espanyoles-es-veu-compromes\/#Les_diferencies_fiscals_entre_comunitats_compliquen_el_relleu_empresarial\" >Les difer\u00e8ncies fiscals entre comunitats compliquen el relleu empresarial<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/el-relleu-generacional-en-moltes-petites-i-mitjanes-empreses-espanyoles-es-veu-compromes\/#Quan_transmetre_una_empresa_tambe_genera_impostos_a_lIRPF\" >Quan transmetre una empresa tamb\u00e9 genera impostos a l\u2019IRPF<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/el-relleu-generacional-en-moltes-petites-i-mitjanes-empreses-espanyoles-es-veu-compromes\/#Requisits_fiscals_que_dificulten_el_relleu_generacional\" >Requisits fiscals que dificulten el relleu generacional<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ariasassessors.com\/ca\/el-relleu-generacional-en-moltes-petites-i-mitjanes-empreses-espanyoles-es-veu-compromes\/#Un_repte_creixent_per_a_les_empreses_familiars\" >Un repte creixent per a les empreses familiars<\/a><\/li><\/ul><\/nav><\/div>\n<h3 data-section-id=\"1cht39o\" data-start=\"779\" data-end=\"856\"><span class=\"ez-toc-section\" id=\"Les_diferencies_fiscals_entre_comunitats_compliquen_el_relleu_empresarial\"><\/span>Les difer\u00e8ncies fiscals entre comunitats compliquen el relleu empresarial<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"858\" data-end=\"1174\">Un dels principals problemes assenyalats pels fiscalistes \u00e9s la manca de coordinaci\u00f3 entre la normativa estatal i l\u2019auton\u00f2mica en mat\u00e8ria d\u2019empresa familiar. Tot i que existeixen beneficis fiscals per facilitar la transmissi\u00f3 de negocis, les condicions per accedir-hi poden variar significativament entre territoris.<\/p>\n<p data-start=\"1176\" data-end=\"1430\">En algunes comunitats aut\u00f2nomes la c\u00e0rrega fiscal pot reduir-se considerablement gr\u00e0cies a bonificacions, mentre que en altres els hereus poden veure\u2019s obligats a afrontar pagaments de milers d\u2019euros en impostos per continuar amb l\u2019activitat empresarial.<\/p>\n<p data-start=\"1432\" data-end=\"1532\">Aquesta disparitat genera inseguretat jur\u00eddica i pot frenar el relleu generacional en molts negocis.<\/p>\n<h3 data-section-id=\"wc9zxn\" data-start=\"1534\" data-end=\"1596\"><span class=\"ez-toc-section\" id=\"Quan_transmetre_una_empresa_tambe_genera_impostos_a_lIRPF\"><\/span>Quan transmetre una empresa tamb\u00e9 genera impostos a l\u2019IRPF<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1598\" data-end=\"1771\">Un altre aspecte que preocupa els experts \u00e9s que la transmissi\u00f3 del negoci pot generar tributaci\u00f3 addicional a l\u2019IRPF del propietari, depenent de com es realitzi l\u2019operaci\u00f3.<\/p>\n<p data-start=\"1773\" data-end=\"1991\">En determinades situacions, la donaci\u00f3 o transmissi\u00f3 de l\u2019empresa pot considerar-se un guany patrimonial per al titular, fet que implica un cost fiscal afegit que complica encara m\u00e9s el proc\u00e9s de successi\u00f3 empresarial.<\/p>\n<h3 data-section-id=\"189j2qc\" data-start=\"1993\" data-end=\"2052\"><span class=\"ez-toc-section\" id=\"Requisits_fiscals_que_dificulten_el_relleu_generacional\"><\/span>Requisits fiscals que dificulten el relleu generacional<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2054\" data-end=\"2275\">Per accedir a les reduccions fiscals previstes per a l\u2019empresa familiar, la normativa exigeix complir una s\u00e8rie de requisits, com mantenir l\u2019activitat durant un determinat per\u00edode o conservar la participaci\u00f3 en el negoci.<\/p>\n<p data-start=\"2277\" data-end=\"2475\">Tanmateix, els requisits poden variar segons l\u2019impost o la comunitat aut\u00f2noma, fet que obliga els empresaris a planificar amb detall el proc\u00e9s de transmissi\u00f3 per evitar perdre els beneficis fiscals.<\/p>\n<p data-start=\"2477\" data-end=\"2644\">Quan aquestes condicions no es compleixen o no es planifica correctament la successi\u00f3, el cost fiscal pot convertir-se en un obstacle dif\u00edcil d\u2019assumir per als hereus.<\/p>\n<h3 data-section-id=\"122nzkx\" data-start=\"2646\" data-end=\"2696\"><span class=\"ez-toc-section\" id=\"Un_repte_creixent_per_a_les_empreses_familiars\"><\/span>Un repte creixent per a les empreses familiars<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2698\" data-end=\"2891\">Les pimes familiars representen una part fonamental del teixit empresarial a Espanya, per la qual cosa la manca de relleu generacional pot tenir un impacte rellevant en l\u2019economia i l\u2019ocupaci\u00f3.<\/p>\n<p data-start=\"2893\" data-end=\"3093\">Per aquest motiu, cada vegada m\u00e9s experts recomanen anticipar la planificaci\u00f3 de la successi\u00f3 empresarial, analitzar la fiscalitat aplicable i estudiar les diferents opcions de transmissi\u00f3 del negoci.<\/p>\n<p data-start=\"3095\" data-end=\"3264\">Una planificaci\u00f3 adequada pot marcar la difer\u00e8ncia entre garantir la continu\u00eftat de l\u2019empresa o posar en risc el seu futur quan arribi el moment del relleu generacional.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El relleu generacional en moltes petites i mitjanes empreses espanyoles s\u2019est\u00e0 veient comprom\u00e8s per la c\u00e0rrega fiscal associada a la transmissi\u00f3 de negocis familiars. Segons diversos experts en fiscalitat, milers de pimes podrien quedar-se sense continu\u00eftat empresarial perqu\u00e8 els impostos fan inviable que els hereus&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4748,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4750","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>Els impostos dificulten el relleu generacional de milers de pimes a Espanya | Arias Assessors<\/title>\n<meta name=\"description\" content=\"El relleu generacional en moltes petites i mitjanes empreses espanyoles es veu comprom\u00e8s per la c\u00e0rrega fiscal associada a la transmissi\u00f3 de negocis familiars.\" \/>\n<meta name=\"robots\" content=\"index, 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