{"id":1274,"date":"2025-07-03T13:30:31","date_gmt":"2025-07-03T13:30:31","guid":{"rendered":"https:\/\/blog.apartamentosestartit.com\/?p=1274"},"modified":"2025-07-03T13:30:34","modified_gmt":"2025-07-03T13:30:34","slug":"decouvrez-les-modifications-de-la-reglementation-des-impots-itp-irpf-et-isd-en-catalogne","status":"publish","type":"post","link":"https:\/\/blog.apartamentosestartit.com\/fr\/decouvrez-les-modifications-de-la-reglementation-des-impots-itp-irpf-et-isd-en-catalogne\/","title":{"rendered":"D\u00e9couvrez les modifications de la r\u00e9glementation des imp\u00f4ts ITP, IRPF et ISD en Catalogne"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le <strong>gouvernement de Catalogne <\/strong>a approuv\u00e9 plusieurs mesures en mati\u00e8re fiscale, de d\u00e9penses de personnel et administratives. Il convient de souligner celles qui concernent l\u2019ITP, l\u2019IRPF et l\u2019ISD.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toutes sont d\u00e9j\u00e0 en vigueur depuis le 27 juin, et certaines le sont depuis le d\u00e9but de l\u2019ann\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A) Imp\u00f4t sur les Transmissions Patrimoniales et Actes Juridiques Document\u00e9s (ITP et AJD)<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Nouveaux bar\u00e8mes pour la transmission de biens immobiliers :<br>a. Jusqu\u2019\u00e0 600.000 \u20ac : <strong>10 %<\/strong><br>b. De 600.001 \u20ac \u00e0 900.000 \u20ac : <strong>11 %<\/strong><br>c. De 900.001 \u20ac \u00e0 1.500.000 \u20ac : <strong>12 %<\/strong><br>d. Plus de 1.500.000 \u20ac : <strong>13 %<\/strong><\/li><li><strong>Taux de 20 %<\/strong> pour l\u2019achat de biens immobiliers par des grands propri\u00e9taires ou d\u2019immeubles entiers, avec des exceptions pour les particuliers achetant jusqu\u2019\u00e0 quatre biens destin\u00e9s \u00e0 leur r\u00e9sidence principale.<\/li><li>Suppression de la<strong> bonification de 70 %<\/strong> pour les entreprises immobili\u00e8res.<\/li><li><strong>Augmentation \u00e0 3,5 %<\/strong> de la part variable de l\u2019AJD dans les transmissions de biens soumises \u00e0 la TVA avec renonciation \u00e0 l\u2019exon\u00e9ration.<\/li><li><strong>Bonification de 50 %<\/strong> pour la transmission :<br>a. D\u2019immeubles de bureaux ou structures inachev\u00e9es destin\u00e9s \u00e0 \u00eatre convertis en logements sociaux.<br>b. De biens immobiliers destin\u00e9s \u00e0 devenir si\u00e8ge social ou centre de travail d\u2019entreprises.<\/li><li><strong>Bonification de 100 %<\/strong> pour les transmissions \u00e0 des coop\u00e9ratives de logement sans but lucratif.<\/li><li>\u00c2ge maximum <strong>relev\u00e9 de 32 \u00e0 35<\/strong> ans pour b\u00e9n\u00e9ficier du taux r\u00e9duit de 5 % \u00e0 l\u2019achat d\u2019une r\u00e9sidence principale.<\/li><li><strong>Bonification de 100 % <\/strong>de la part variable de l\u2019AJD dans l\u2019achat d\u2019une r\u00e9sidence principale soumise \u00e0 TVA.<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B) IRPF (\u00e0 partir de janvier 2025)<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>R\u00e9duction du taux d\u2019imposition des tranches les plus basses de revenu: de<strong> 10,5 % \u00e0 9,5 %,<\/strong> et simplification de l\u2019\u00e9chelle de taxation.<\/li><li>Augmentation de la d\u00e9duction pour le loyer de la r\u00e9sidence principale:<br>a. De 300 \u20ac \u00e0 500 \u20ac<br>b. Pour les contribuables jusqu\u2019\u00e0<strong> 35 ans<\/strong><br>c. Plafond de base imposable relev\u00e9 \u00e0 30.000 \u20ac<\/li><li>Nouvelles d\u00e9ductions pour :<br>a. Victimes de violence sexiste<br>b. Apports en capital \u00e0 des coop\u00e9ratives agricoles ou d\u2019habitat<br>c. Accueil de mineurs<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C) Imp\u00f4t sur les Successions et les Donations (ISD)<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Nouvelles bonifications et r\u00e9ductions pour renforcer la protection des victimes de violence sexiste.<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Pour toute question ou pr\u00e9cision concernant ces modifications, n\u2019h\u00e9sitez pas \u00e0 contacter <strong><a href=\"https:\/\/www.ceigruptorrent.fr\/\" target=\"_blank\" aria-label=\"undefined (abre en una nueva pesta\u00f1a)\" rel=\"noreferrer noopener\">Ceigrup Torrent API.<\/a><\/strong> Nous serons ravis de vous aider.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Toutes sont d\u00e9j\u00e0 en vigueur depuis le 27 juin, et certaines le sont depuis le d\u00e9but de l\u2019ann\u00e9e.<\/p>\n","protected":false},"author":31,"featured_media":1262,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1274","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-information-dinteret"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - 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