{"id":4959,"date":"2026-08-10T10:00:28","date_gmt":"2026-08-10T08:00:28","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4959"},"modified":"2026-08-05T11:28:17","modified_gmt":"2026-08-05T09:28:17","slug":"quites-dacions-pagament-tributacio-hisenda","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/quites-dacions-pagament-tributacio-hisenda\/","title":{"rendered":"Hisenda pot reclamar impostos als aut\u00f2noms que lliuren locals o aconsegueixen quites per cancel\u00b7lar deutes"},"content":{"rendered":"<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">Un aut\u00f2nom pot aconseguir que un <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"33\">banc, un prove\u00efdor o un <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"57\">altre creditor li perdoni part d&#8217;un <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"93\">deute, o accepti un immoble per <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"125\">cancel\u00b7lar-lo, i descobrir despr\u00e9s que <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"164\">l&#8217;acord t\u00e9 conseq\u00fc\u00e8ncies fiscals que no <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"204\">havia previst. L&#8217;Ag\u00e8ncia <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"229\">Tribut\u00e0ria pot entendre que l&#8217;operaci\u00f3 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"268\">ha generat una renda o un guany <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"300\">patrimonial i reclamar l&#8217;impost <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"332\">corresponent, encara que l&#8217;aut\u00f2nom no <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"370\">hagi <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"375\">rebut diners en efectiu. Aix\u00ed \u00e9s com <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"412\">Hisenda analitza les quites i dacions <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"450\">en pagament abans de donar per tancat <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"488\">un acord.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">Luciana Tandea, directora <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"26\">del Departament Fiscal i Econ\u00f2mic de <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"63\">Bergad\u00e0 Advocats, adverteix que s&#8217;est\u00e0 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"102\">apreciant un nivell m\u00e9s gran de revisi\u00f3 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"142\">per part de l&#8217;Administraci\u00f3 Tribut\u00e0ria, <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"182\">especialment en operacions que <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"213\">provoquen una alteraci\u00f3 patrimonial o <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"251\">fan desapar\u00e8ixer total o parcialment un <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"291\">deute. No \u00e9s una campanya espec\u00edfica, <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"329\">aclareix, per\u00f2 s\u00ed \u00abuna atenci\u00f3 m\u00e9s gran <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"369\">a aquest tipus d&#8217;operacions, sobretot <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"407\">quan <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"412\">hi intervenen immobles o quantitats <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"448\">elevades\u00bb.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 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\/quites-dacions-pagament-tributacio-hisenda\/#Quites_i_dacions_en_pagament_per_que_generen_una_obligacio_fiscal\" >Quites i dacions en pagament: per qu\u00e8 generen una obligaci\u00f3 fiscal<\/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\/quites-dacions-pagament-tributacio-hisenda\/#Els_immobles_de_negoci_no_tenen_els_beneficis_fiscals_de_lhabitatge_habitual\" >Els immobles de negoci no tenen els beneficis fiscals de l&#8217;habitatge habitual<\/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\/quites-dacions-pagament-tributacio-hisenda\/#Que_pot_revisar_i_reclamar_lAgencia_Tributaria\" >Qu\u00e8 pot revisar i reclamar l&#8217;Ag\u00e8ncia Tribut\u00e0ria<\/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\/quites-dacions-pagament-tributacio-hisenda\/#La_documentacio_clau_per_a_la_defensa\" >La documentaci\u00f3, clau per a la defensa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ariasassessors.com\/ca\/quites-dacions-pagament-tributacio-hisenda\/#Preguntes_frequents_sobre_la_tributacio_de_quites_i_dacions_en_pagament\" >Preguntes freq\u00fcents sobre la tributaci\u00f3 de quites i dacions en pagament<\/a><\/li><\/ul><\/nav><\/div>\n<h3 class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Quites_i_dacions_en_pagament_per_que_generen_una_obligacio_fiscal\"><\/span><strong><span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">Quites i dacions en pagament: per qu\u00e8 generen una obligaci\u00f3 fiscal<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">Quan un <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"8\">creditor perdona part d&#8217;un deute <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"41\">mitjan\u00e7ant una quita, Hisenda pot <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"75\">considerar que l&#8217;aut\u00f2nom ha obtingut un <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"115\">avantatge econ\u00f2mic per l&#8217;import <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"147\">condonat. Tandea il\u00b7lustra el mecanisme <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"187\">amb un exemple: un aut\u00f2nom <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"214\">deu 200.000 euros al banc i aconsegueix <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"254\">que li <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"261\">perdonin 70.000 euros. En l&#8217;\u00e0mbit <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"295\">financer, <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"305\">deixa de deure aquesta quantitat. Per\u00f2 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"344\">fiscalment, la quita <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"365\">es pot considerar una renda o ingr\u00e9s si <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"405\">no resulta aplicable una exempci\u00f3 o <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"441\">un r\u00e8gim espec\u00edfic, encara que <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"472\">l&#8217;aut\u00f2nom mai no hagi rebut aquests <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"508\">diners en efectiu.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">La mateixa l\u00f2gica <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"18\">s&#8217;aplica a les dacions en pagament. Si <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"57\">l&#8217;aut\u00f2nom lliura un immoble per <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"89\">cancel\u00b7lar un deute, pot aflorar un <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"125\">guany patrimonial calculat per la <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"159\">difer\u00e8ncia entre el valor de <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"188\">transmissi\u00f3 i el valor <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"211\">d&#8217;adquisici\u00f3 del b\u00e9. Hisenda no mira <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"248\">nom\u00e9s si el contribuent ha rebut <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"281\">diners, sin\u00f3 si ha obtingut un guany, <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"319\">una renda o algun avantatge econ\u00f2mic <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"356\">susceptible de tributar.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<h3 class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Els_immobles_de_negoci_no_tenen_els_beneficis_fiscals_de_lhabitatge_habitual\"><\/span><strong><span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">Els immobles de negoci no tenen els beneficis fiscals de l&#8217;habitatge habitual<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">El risc \u00e9s especialment rellevant <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"34\">quan l&#8217;immoble lliurat forma part del <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"72\">negoci: un local, una nau o un despatx. <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"112\">Aquests immobles no compten amb els <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"148\">beneficis fiscals que en determinats <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"185\">sup\u00f2sits protegeixen l&#8217;habitatge <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"218\">habitual.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">Quan l&#8217;immoble forma part <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"26\">del negoci, la seva transmissi\u00f3 pot <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"62\">generar un guany o p\u00e8rdua patrimonial <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"100\">en l&#8217;IRPF i, depenent del cas, tamb\u00e9 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"137\">conseq\u00fc\u00e8ncies en l&#8217;IVA i la <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"165\">plusv\u00e0lua municipal. Traslladar <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"197\">autom\u00e0ticament a un local o nau les <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"233\">regles aplicables a un habitatge <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"266\">habitual pot acabar provocant una <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"300\">factura fiscal significativa.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">Tandea <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"7\">posa l&#8217;exemple d&#8217;un aut\u00f2nom que lliura <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"46\">un local valorat en 300.000 euros per <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"84\">cancel\u00b7lar un deute d&#8217;aquesta mateixa <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"122\">quantitat, havent comprat aquest local <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"161\">per 180.000 euros. Encara que no entri <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"200\">ni un euro al seu compte bancari, <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"234\">podria aflorar un guany patrimonial de <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"273\">120.000 euros calculat per la <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"303\">difer\u00e8ncia entre ambd\u00f3s valors. <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"335\">\u00abHisenda no mira nom\u00e9s si el <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"364\">contribuent ha rebut diners al seu <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"399\">compte\u00bb, adverteix, sin\u00f3 tamb\u00e9 \u00absi ha <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"437\">obtingut un guany, una renda o algun <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"474\">avantatge econ\u00f2mic susceptible de <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"508\">tributar\u00bb.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<h3 class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Que_pot_revisar_i_reclamar_lAgencia_Tributaria\"><\/span><strong><span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">Qu\u00e8 pot revisar i reclamar l&#8217;Ag\u00e8ncia Tribut\u00e0ria<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">Que el deute quedi <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"19\">cancel\u00b7lat en l&#8217;\u00e0mbit financer no tanca <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"59\">l&#8217;expedient fiscal. Hisenda pot <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"91\">analitzar a posteriori si existia una <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"129\">renda que s&#8217;havia de declarar, si <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"163\">l&#8217;immoble es va valorar correctament o <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"202\">si es va aplicar algun benefici fiscal <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"241\">sense complir tots els requisits.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">Els <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"4\">problemes apareixen amb <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"28\">m\u00e9s freq\u00fc\u00e8ncia quan el valor utilitzat <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"67\">per transmetre l&#8217;immoble no est\u00e0 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"100\">suficientment justificat, falta <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"132\">documentaci\u00f3 o el contribuent aplica <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"169\">una exempci\u00f3 que no li correspon. <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"203\">Tandea assenyala que Hisenda pot <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"236\">q\u00fcestionar tamb\u00e9 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"253\">\u00abl&#8217;abs\u00e8ncia d&#8217;una an\u00e0lisi pr\u00e8via sobre <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"292\">com ha de tributar la quita, la daci\u00f3 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"330\">en pagament o el deute exonerat\u00bb.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">Quan <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"5\">l&#8217;Administraci\u00f3 considera que es va <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"41\">pagar menys del degut, pot dictar una <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"79\">liquidaci\u00f3 complement\u00e0ria i <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"107\">reclamar la difer\u00e8ncia, m\u00e9s els <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"139\">interessos de demora corresponents al <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"177\">temps transcorregut. La possibilitat <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"214\">d&#8217;una multa dependr\u00e0 de si Hisenda <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"249\">aprecia <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"257\">culpabilitat, neglig\u00e8ncia o falta de <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"294\">dilig\u00e8ncia per part del contribuent.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<h3 class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"ez-toc-section\" id=\"La_documentacio_clau_per_a_la_defensa\"><\/span><strong><span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">La documentaci\u00f3, clau per a la defensa<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">En aquests procediments, una part <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"34\">fonamental de la defensa consisteix a <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"72\">demostrar per qu\u00e8 es va fer l&#8217;operaci\u00f3 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"111\">d&#8217;una determinada manera i com es va <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"148\">arribar als valors declarats. Per <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"182\">a aix\u00f2 poden resultar decisives les <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"218\">escriptures, taxacions, <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"242\">comunicacions banc\u00e0ries, acords amb <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"278\">creditors i resolucions judicials. <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"313\">L&#8217;aut\u00f2nom tamb\u00e9 pot discutir si Hisenda <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"353\">ha seguit correctament el procediment, <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"392\">ha justificat suficientment la <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"423\">valoraci\u00f3 emprada o ha respectat els <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"460\">terminis <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"469\">legals.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">Com subratlla Tandea: \u00aben <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"26\">moltes controv\u00e8rsies <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"47\">la discussi\u00f3 no se centra nom\u00e9s en si <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"85\">calia tributar, sin\u00f3 en <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"109\">quant, per quin concepte i amb quina <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"146\">justificaci\u00f3\u00bb. Per aix\u00f2 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"170\">\u00e9s imprescindible comptar amb <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"200\">assessorament fiscal abans de tancar <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"237\">qualsevol acord de quita o daci\u00f3 en <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"273\">pagament que impliqui immobles o <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"306\">quantitats significatives.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"_animating_yu34g_10\" data-newtext-seq=\"0\">Si est\u00e0s <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"9\">negociant una quita o una daci\u00f3 en <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"44\">pagament amb un creditor, o si ja has <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"82\">tancat un acord d&#8217;aquest tipus i vols <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"120\">saber si t\u00e9 conseq\u00fc\u00e8ncies fiscals <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"154\">pendents, a Arias Assessors et podem <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"191\">ajudar a analitzar-ho.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<h3 class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Preguntes_frequents_sobre_la_tributacio_de_quites_i_dacions_en_pagament\"><\/span><strong><span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">Preguntes freq\u00fcents sobre la tributaci\u00f3 de quites i dacions en pagament<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><strong><span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">Una quita que em concedeix el banc genera impostos?<\/span><\/strong><br \/>\n<span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">Pot <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"60\">fer-ho. Si un creditor et perdona part <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"99\">del deute, Hisenda pot considerar que <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"137\">has obtingut un avantatge econ\u00f2mic per <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"176\">aquest import i reclamar l&#8217;impost <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"210\">corresponent. La quantitat condonada es <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"250\">pot qualificar com a renda en l&#8217;IRPF si <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"290\">no resulta aplicable cap exempci\u00f3 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"324\">espec\u00edfica, encara que no hagis rebut <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"362\">diners en efectiu.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><strong><span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">La daci\u00f3 en pagament d&#8217;un local genera guany patrimonial encara que no hagi cobrat res?<\/span><\/strong><br \/>\n<span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">S\u00ed <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"95\">que pot fer-ho. El guany es calcula per <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"135\">la difer\u00e8ncia entre el valor de <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"167\">transmissi\u00f3 de l&#8217;immoble (el deute que <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"206\">cancel\u00b7la) i el seu valor d&#8217;adquisici\u00f3. <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"246\">Si vas comprar <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"261\">el local per menys del que val avui, <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"298\">pot aflorar un guany patrimonial que <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"335\">tributa en <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"346\">l&#8217;IRPF, encara que no hagis ingressat <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"384\">cap diner.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><strong><span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">Per qu\u00e8 un local t\u00e9 pitjor tractament fiscal que un habitatge?<\/span><\/strong><br \/>\n<span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">Perqu\u00e8 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"74\">l&#8217;habitatge habitual compta amb <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"106\">beneficis fiscals espec\u00edfics en l&#8217;IRPF <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"145\">que no existeixen per als immobles <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"180\">afectes a activitats econ\u00f2miques com <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"217\">locals, naus o despatxos. Traslladar <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"254\">les regles de l&#8217;habitatge habitual a un <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"294\">immoble de negoci pot resultar en una <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"332\">factura fiscal significativament m\u00e9s <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"369\">gran.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><strong><span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">Hisenda pot revisar-me encara que ja hagi tancat l&#8217;acord amb el creditor?<\/span><\/strong><br \/>\n<span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">S\u00ed<\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"80\">. Cancel\u00b7lar el deute amb el creditor <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"118\">no tanca l&#8217;expedient fiscal. L&#8217;Ag\u00e8ncia <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"157\">Tribut\u00e0ria pot analitzar a posteriori <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"195\">com es va declarar l&#8217;operaci\u00f3, si <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"229\">l&#8217;immoble es va valorar correctament i <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"268\">si es va aplicar algun benefici fiscal <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"307\">sense complir tots els requisits.<\/span><\/p>\n<\/div>\n<div class=\"_chunkWrapper_yu34g_39\">\n<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><strong><span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">Quina documentaci\u00f3 he de conservar si he tancat una quita o una daci\u00f3 en pagament?<\/span><\/strong><br \/>\n<span class=\"_animating_yu34g_10\" data-newtext-seq=\"2\">Escriptures, taxacions o <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"112\">informes de valoraci\u00f3, acords amb <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"146\">creditors, comunicacions banc\u00e0ries i, <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"184\">si l&#8217;operaci\u00f3 es va emmarcar en un <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"219\">procediment concursal, resolucions <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"254\">judicials. Aquesta documentaci\u00f3 \u00e9s la <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"292\">que permet justificar el valor declarat <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"332\">i la qualificaci\u00f3 fiscal de l&#8217;operaci\u00f3 <\/span><span class=\"_animating_yu34g_10\" data-newtext-seq=\"371\">si Hisenda la q\u00fcestiona.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Un aut\u00f2nom pot aconseguir que un banc, un prove\u00efdor o un altre creditor li perdoni part d&#8217;un deute, o accepti un immoble per cancel\u00b7lar-lo, i descobrir despr\u00e9s que l&#8217;acord t\u00e9 conseq\u00fc\u00e8ncies fiscals que no havia previst. L&#8217;Ag\u00e8ncia Tribut\u00e0ria pot entendre que l&#8217;operaci\u00f3 ha generat una&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4941,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4959","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>Quites i dacions en pagament: aix\u00ed tributen davant Hisenda<\/title>\n<meta name=\"description\" content=\"Les quites i dacions en pagament poden generar impostos encara que l&#039;aut\u00f2nom no rebi diners: aix\u00ed les revisa Hisenda.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ariasassessors.com\/?p=4939\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quites i dacions en pagament: aix\u00ed tributen davant Hisenda\" \/>\n<meta property=\"og:description\" content=\"Les quites i dacions en pagament poden generar impostos encara que l&#039;aut\u00f2nom no rebi diners: aix\u00ed les revisa Hisenda.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ariasassessors.com\/?p=4939\" \/>\n<meta property=\"og:site_name\" content=\"Arias Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ariasassessors\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-10T08:00:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-05T09:28:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/08\/Hacienda-y-la-tributacion-de-quitas-y-daciones-en-pago-2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1202\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"btorras\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ariasassessors\" \/>\n<meta name=\"twitter:site\" content=\"@ariasassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"btorras\" \/>\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.ariasassessors.com\/?p=4939#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ariasassessors.com\/?p=4939\"},\"author\":{\"name\":\"btorras\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef\"},\"headline\":\"Hisenda pot reclamar impostos als aut\u00f2noms que lliuren locals o aconsegueixen quites per cancel\u00b7lar deutes\",\"datePublished\":\"2026-08-10T08:00:28+00:00\",\"dateModified\":\"2026-08-05T09:28:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ariasassessors.com\/?p=4939\"},\"wordCount\":1198,\"publisher\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/?p=4939#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/08\/Hacienda-y-la-tributacion-de-quitas-y-daciones-en-pago-2.png\",\"articleSection\":[\"noticies\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ariasassessors.com\/?p=4939\",\"url\":\"https:\/\/www.ariasassessors.com\/?p=4939\",\"name\":\"Quites i dacions en pagament: aix\u00ed tributen davant Hisenda\",\"isPartOf\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ariasassessors.com\/?p=4939#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/?p=4939#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/08\/Hacienda-y-la-tributacion-de-quitas-y-daciones-en-pago-2.png\",\"datePublished\":\"2026-08-10T08:00:28+00:00\",\"dateModified\":\"2026-08-05T09:28:17+00:00\",\"description\":\"Les quites i dacions en pagament poden generar impostos encara que l'aut\u00f2nom no rebi diners: aix\u00ed les revisa Hisenda.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ariasassessors.com\/?p=4939#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ariasassessors.com\/?p=4939\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/?p=4939#primaryimage\",\"url\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/08\/Hacienda-y-la-tributacion-de-quitas-y-daciones-en-pago-2.png\",\"contentUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/08\/Hacienda-y-la-tributacion-de-quitas-y-daciones-en-pago-2.png\",\"width\":1920,\"height\":1202,\"caption\":\"quites dacions pagament tributaci\u00f3 Hisenda\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ariasassessors.com\/?p=4939#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ariasassessors.com\/ca\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Hisenda pot reclamar impostos als aut\u00f2noms que lliuren locals o aconsegueixen quites per cancel\u00b7lar deutes\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ariasassessors.com\/#website\",\"url\":\"https:\/\/www.ariasassessors.com\/\",\"name\":\"Arias Assessors\",\"description\":\"Asesor\u00eda para aut\u00f3nomos, profesionales y PYMES\",\"publisher\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ariasassessors.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\",\"name\":\"Arias Assessors\",\"url\":\"https:\/\/www.ariasassessors.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png\",\"contentUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png\",\"width\":349,\"height\":254,\"caption\":\"Arias Assessors\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/ariasassessors\/\",\"https:\/\/x.com\/ariasassessors\",\"https:\/\/www.linkedin.com\/company\/r&amp;amp;r-growing-knowledge\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef\",\"name\":\"btorras\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g\",\"caption\":\"btorras\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Quites i dacions en pagament: aix\u00ed tributen davant Hisenda","description":"Les quites i dacions en pagament poden generar impostos encara que l'aut\u00f2nom no rebi diners: aix\u00ed les revisa Hisenda.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ariasassessors.com\/?p=4939","og_locale":"ca_ES","og_type":"article","og_title":"Quites i dacions en pagament: aix\u00ed tributen davant Hisenda","og_description":"Les quites i dacions en pagament poden generar impostos encara que l'aut\u00f2nom no rebi diners: aix\u00ed les revisa Hisenda.","og_url":"https:\/\/www.ariasassessors.com\/?p=4939","og_site_name":"Arias Assessors","article_publisher":"https:\/\/www.facebook.com\/ariasassessors\/","article_published_time":"2026-08-10T08:00:28+00:00","article_modified_time":"2026-08-05T09:28:17+00:00","og_image":[{"width":1920,"height":1202,"url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/08\/Hacienda-y-la-tributacion-de-quitas-y-daciones-en-pago-2.png","type":"image\/png"}],"author":"btorras","twitter_card":"summary_large_image","twitter_creator":"@ariasassessors","twitter_site":"@ariasassessors","twitter_misc":{"Escrit per":"btorras","Temps estimat de lectura":"6 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ariasassessors.com\/?p=4939#article","isPartOf":{"@id":"https:\/\/www.ariasassessors.com\/?p=4939"},"author":{"name":"btorras","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef"},"headline":"Hisenda pot reclamar impostos als aut\u00f2noms que lliuren locals o aconsegueixen quites per cancel\u00b7lar deutes","datePublished":"2026-08-10T08:00:28+00:00","dateModified":"2026-08-05T09:28:17+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ariasassessors.com\/?p=4939"},"wordCount":1198,"publisher":{"@id":"https:\/\/www.ariasassessors.com\/#organization"},"image":{"@id":"https:\/\/www.ariasassessors.com\/?p=4939#primaryimage"},"thumbnailUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/08\/Hacienda-y-la-tributacion-de-quitas-y-daciones-en-pago-2.png","articleSection":["noticies"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/www.ariasassessors.com\/?p=4939","url":"https:\/\/www.ariasassessors.com\/?p=4939","name":"Quites i dacions en pagament: aix\u00ed tributen davant Hisenda","isPartOf":{"@id":"https:\/\/www.ariasassessors.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ariasassessors.com\/?p=4939#primaryimage"},"image":{"@id":"https:\/\/www.ariasassessors.com\/?p=4939#primaryimage"},"thumbnailUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/08\/Hacienda-y-la-tributacion-de-quitas-y-daciones-en-pago-2.png","datePublished":"2026-08-10T08:00:28+00:00","dateModified":"2026-08-05T09:28:17+00:00","description":"Les quites i dacions en pagament poden generar impostos encara que l'aut\u00f2nom no rebi diners: aix\u00ed les revisa Hisenda.","breadcrumb":{"@id":"https:\/\/www.ariasassessors.com\/?p=4939#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ariasassessors.com\/?p=4939"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/?p=4939#primaryimage","url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/08\/Hacienda-y-la-tributacion-de-quitas-y-daciones-en-pago-2.png","contentUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/08\/Hacienda-y-la-tributacion-de-quitas-y-daciones-en-pago-2.png","width":1920,"height":1202,"caption":"quites dacions pagament tributaci\u00f3 Hisenda"},{"@type":"BreadcrumbList","@id":"https:\/\/www.ariasassessors.com\/?p=4939#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ariasassessors.com\/ca\/"},{"@type":"ListItem","position":2,"name":"Hisenda pot reclamar impostos als aut\u00f2noms que lliuren locals o aconsegueixen quites per cancel\u00b7lar deutes"}]},{"@type":"WebSite","@id":"https:\/\/www.ariasassessors.com\/#website","url":"https:\/\/www.ariasassessors.com\/","name":"Arias Assessors","description":"Asesor\u00eda para aut\u00f3nomos, profesionales y PYMES","publisher":{"@id":"https:\/\/www.ariasassessors.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ariasassessors.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/www.ariasassessors.com\/#organization","name":"Arias Assessors","url":"https:\/\/www.ariasassessors.com\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png","contentUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png","width":349,"height":254,"caption":"Arias Assessors"},"image":{"@id":"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/ariasassessors\/","https:\/\/x.com\/ariasassessors","https:\/\/www.linkedin.com\/company\/r&amp;amp;r-growing-knowledge\/"]},{"@type":"Person","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef","name":"btorras","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g","caption":"btorras"}}]}},"_links":{"self":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/4959","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/comments?post=4959"}],"version-history":[{"count":2,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/4959\/revisions"}],"predecessor-version":[{"id":4969,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/4959\/revisions\/4969"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/media\/4941"}],"wp:attachment":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/media?parent=4959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/categories?post=4959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/tags?post=4959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}