{"id":4828,"date":"2026-01-09T16:01:24","date_gmt":"2026-01-09T14:01:24","guid":{"rendered":"https:\/\/graciacalbet.com\/blog\/herencies-2026-per-que-heretar-avui-es-mes-barat-a-valencia-pero-mes-complex-arreu\/"},"modified":"2026-01-12T09:21:31","modified_gmt":"2026-01-12T07:21:31","slug":"herencies-2026","status":"publish","type":"post","link":"https:\/\/graciacalbet.com\/ca\/blog\/herencies-2026\/","title":{"rendered":"Her\u00e8ncies 2026: Per qu\u00e8 heretar avui \u00e9s m\u00e9s barat a Val\u00e8ncia per\u00f2 m\u00e9s complex arreu?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4828\" class=\"elementor elementor-4828 elementor-4799\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fafa42 e-flex e-con-boxed e-con e-parent\" data-id=\"9fafa42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b911a6 elementor-widget elementor-widget-text-editor\" data-id=\"3b911a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>divendres, 9 de gener de 2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66bb616 elementor-widget elementor-widget-image\" data-id=\"66bb616\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"750\" height=\"500\" src=\"https:\/\/graciacalbet.com\/images\/herencias-20261.jpg\" class=\"attachment-large size-large wp-image-4827\" alt=\"Herencias 2026\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4d9445 elementor-widget elementor-widget-author-box\" data-id=\"d4d9445\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/graciacalbet.com\/images\/favicon-graciacalbet.png\" alt=\"Picture of Equip de comunicaci\u00f3\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<h4 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tEquip de comunicaci\u00f3\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8cbef8 elementor-widget elementor-widget-text-editor\" data-id=\"a8cbef8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Si alguna cosa define l\u2019inici de 2026 en mat\u00e8ria success\u00f2ria \u00e9s la velocitat. La velocitat amb qu\u00e8 canvien les normes auton\u00f2miques i la velocitat amb qu\u00e8 l\u2019Administraci\u00f3 digitalitza els processos. Ens trobem davant d\u2019un canvi de paradigma: mentre algunes comunitats eliminen de facto l\u2019impost, Hisenda apreta les corretges en la valoraci\u00f3 dels immobles.  <\/p><p>Des de<strong> GR\u00c0CIACALBET<\/strong>, hem analitzat les novetats d\u2019aquest bienni 2025-2026 per resumir-te qu\u00e8 has de vigilar si t\u2019enfrontes a una planificaci\u00f3 heredit\u00e0ria.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d083fe3 elementor-widget elementor-widget-heading\" data-id=\"d083fe3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A dues velocitats: La \u201cguerra\u201d fiscal<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bd3360 elementor-widget elementor-widget-text-editor\" data-id=\"3bd3360\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>El mapa d\u2019Espanya s\u2019ha trencat en dos blocs. Depenent d\u2019on tingu\u00e9s la seva resid\u00e8ncia fiscal el difunt, la factura pot variar en desenes de milers d\u2019euros: <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16cb82e e-grid e-con-full e-con e-child\" data-id=\"16cb82e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a9349dc e-con-full e-flex e-con e-child\" data-id=\"a9349dc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bc035e elementor-widget elementor-widget-heading\" data-id=\"7bc035e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">La \"Zona Franca\" (Val\u00e8ncia, La Rioja, Andalusia, Madrid)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e6a127 elementor-widget elementor-widget-text-editor\" data-id=\"3e6a127\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Si tens interessos a la Comunitat Valenciana, la nova Llei 5\/2025 \u00e9s una excel\u00b7lent not\u00edcia. No nom\u00e9s es mant\u00e9 la <strong>bonificaci\u00f3 del 99% per a fills i c\u00f2njuges<\/strong>, sin\u00f3 que tamb\u00e9 s\u2019obre la m\u00e0 amb germans i nebots. L\u2019objectiu \u00e9s clar: desbloquejar her\u00e8ncies i dinamitzar el mercat.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43f6577 e-con-full e-flex e-con e-child\" data-id=\"43f6577\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d7dbd4 elementor-widget elementor-widget-heading\" data-id=\"2d7dbd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">La Resist\u00e8ncia (Catalunya)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea61d24 elementor-widget elementor-widget-text-editor\" data-id=\"ea61d24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Aqu\u00ed la situaci\u00f3 \u00e9s diferent. Es mantenen els tipus impositius i, el que \u00e9s m\u00e9s perill\u00f3s, els coeficients <strong>multiplicadors.<\/strong> Si l\u2019hereu ja t\u00e9 patrimoni, la quota es dispara. En aquest escenari, la planificaci\u00f3 en vida (acords successorals o donacions estrat\u00e8giques) no \u00e9s una opci\u00f3, \u00e9s una necessitat per evitar tipus efectius superiors al 30%.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b632211 elementor-widget elementor-widget-heading\" data-id=\"b632211\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La trampa silenciosa: El \"Valor de Refer\u00e8ncia\" del 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e77d327 elementor-widget elementor-widget-text-editor\" data-id=\"e77d327\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Molts clients arriben al despatx alleujats perqu\u00e8 &#8220;l\u2019impost est\u00e0 bonificat&#8221;, per\u00f2 obliden l\u2019altra cara de la moneda: la valoraci\u00f3 dels pisos. Des de l\u20191 de gener de 2026, els nous Valors de Refer\u00e8ncia del Cadastre han pujat per ajustar-se a la inflaci\u00f3 immobili\u00e0ria. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8babe8 elementor-widget elementor-widget-text-editor\" data-id=\"c8babe8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>El Problema: <\/strong>Hisenda assumeix que aquest valor \u00e9s la veritat absoluta. Si heretes un pis per reformar, el Cadastre sovint el valora com si estigu\u00e9s nou. <\/li><li><strong>La Soluci\u00f3:<\/strong> No n\u2019hi ha prou amb queixar-se. Cal autoliquidar segons el valor oficial i, tot seguit, sol\u00b7licitar la rectificaci\u00f3 aportant <strong>proves pericials<\/strong>. A<strong> GRACIACALBET<\/strong> estem veient casos en qu\u00e8 el valor oficial supera el de mercat en un 20%.  <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c17e8d3 elementor-widget elementor-widget-heading\" data-id=\"c17e8d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Una vict\u00f2ria per al contribuent: L\u2019estri dom\u00e8stic<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab1416 elementor-widget elementor-widget-text-editor\" data-id=\"2ab1416\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Finalment, una bona not\u00edcia que afecta tothom per igual. Hist\u00f2ricament, Hisenda calculava l\u2019\u201cestri\u201d (mobles i enseres) com el 3% de<strong> tota<\/strong> l\u2019her\u00e8ncia. Aix\u00f2 inclo\u00efa comptes banc\u00e0ries, accions o fons d\u2019inversi\u00f3. Quin \u201cestri\u201d generen unes accions de Telef\u00f3nica? Cap.    <\/p><p>La jurisprud\u00e8ncia es va consolidar el 2025: <strong>els diners i les accions no paguen estri dom\u00e8stic.<\/strong><\/p><p><em>Exemple pr\u00e0ctic:<\/em> En una her\u00e8ncia de 2 milions on 1,8M s\u00f3n fons d\u2019inversi\u00f3, abans pagaves estri sobre els 2 milions. Ara, nom\u00e9s sobre l\u2019habitatge. L\u2019estalvi fiscal \u00e9s enorme, per\u00f2 cal saber calcular-lo correctament en l\u2019escriptura.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-985f5fd e-flex e-con-boxed e-con e-parent\" data-id=\"985f5fd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5066b7f elementor-widget elementor-widget-heading\" data-id=\"5066b7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Plusv\u00e0lua municipal: Compte amb l\u2019antiguitat del pis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8d1e6f elementor-widget elementor-widget-text-editor\" data-id=\"b8d1e6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>El nou Reial decret-llei 16\/2025 ha actualitzat els coeficients per a la Plusv\u00e0lua Municipal. El missatge \u00e9s clar: es penalitza l\u2019her\u00e8ncia de propietats molt antigues. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4450dcf e-grid e-con-full e-con e-child\" data-id=\"4450dcf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a516038 elementor-widget elementor-widget-text-editor\" data-id=\"a516038\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Si el pis es va comprar <strong>fa m\u00e9s de 20 anys<\/strong>, el coeficient s\u2019enfila al 0,40.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13213ac elementor-widget elementor-widget-text-editor\" data-id=\"13213ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Curiosament, el tram m\u00e9s \u201cbarat\u201d fiscalment s\u00f3n els immobles comprats entre 2011 i 2016 (durant la crisi).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11419cc e-flex e-con-boxed e-con e-parent\" data-id=\"11419cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54a2706 elementor-widget elementor-widget-heading\" data-id=\"54a2706\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ad\u00e9u al paper: L\u2019her\u00e8ncia digital<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e40da0 elementor-widget elementor-widget-text-editor\" data-id=\"6e40da0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La Llei 11\/2023 ja est\u00e0 plenament operativa. Aix\u00f2 agilita molt l\u2019obtenci\u00f3 de c\u00f2pies (ara amb codi CSV) i la gesti\u00f3 amb bancs, per\u00f2 tamb\u00e9 comporta noves obligacions. Una advert\u00e8ncia: el \u201c<strong>Certificat de Deute Zero<\/strong>\u201d \u00e9s ara imprescindible. Els Registradors estan fent pinya i no permetran inscriure l\u2019habitatge al teu nom si no cancel\u00b7les registralment la hipoteca dels pares, encara que estigui pagada econ\u00f2micament.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ce20b3 e-flex e-con-boxed e-con e-parent\" data-id=\"0ce20b3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3e9288f e-grid e-con-full e-con e-child\" data-id=\"3e9288f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-43480d9 e-con-full e-flex e-con e-child\" data-id=\"43480d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bc2bc4 elementor-widget elementor-widget-text-editor\" data-id=\"3bc2bc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Heredar el 2026 requereix molta precisi\u00f3. En comunitats com Val\u00e8ncia, l\u2019oportunitat \u00e9s hist\u00f2rica per transmetre patrimoni gaireb\u00e9 a cost zero. En altres, com Catalunya, l\u2019estrat\u00e8gia ho \u00e9s tot per mitigar l\u2019impacte.  <\/p><p>Si necessites revisar un testament o gestionar una adjudicaci\u00f3 sota aquestes noves normes, a <strong>GR\u00c0CIACALBET<\/strong> et podem ajudar a aplicar la nova doctrina de l\u2019estri dom\u00e8stic i revisar el Valor de Refer\u00e8ncia perqu\u00e8 paguis el just, ni un euro m\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe471e4 elementor-widget elementor-widget-button\" data-id=\"fe471e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/graciacalbet.com\/ca\/contacte\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contacta<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b1d886a e-con-full e-flex e-con e-child\" data-id=\"b1d886a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bda80e2 elementor-widget elementor-widget-image\" data-id=\"bda80e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"236\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-icon-white.svg\" class=\"attachment-medium size-medium wp-image-2545\" alt=\"GR\u00c0CIACALBET logotipo en color blanco\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>divendres, 9 de gener de 2026 Si alguna cosa define l\u2019inici de 2026 en mat\u00e8ria success\u00f2ria \u00e9s la velocitat. La velocitat amb qu\u00e8 canvien les normes auton\u00f2miques i la velocitat amb qu\u00e8 l\u2019Administraci\u00f3 digitalitza els processos. Ens trobem davant d\u2019un canvi de paradigma: mentre algunes comunitats eliminen de facto l\u2019impost, Hisenda apreta les corretges en<a href=\"https:\/\/graciacalbet.com\/ca\/blog\/herencies-2026\/\">Continue reading <span class=\"sr-only\">&#8220;Her\u00e8ncies 2026: Per qu\u00e8 heretar avui \u00e9s m\u00e9s barat a Val\u00e8ncia per\u00f2 m\u00e9s complex arreu?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":4827,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/4828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/comments?post=4828"}],"version-history":[{"count":2,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/4828\/revisions"}],"predecessor-version":[{"id":4839,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/4828\/revisions\/4839"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media\/4827"}],"wp:attachment":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media?parent=4828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/categories?post=4828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/tags?post=4828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}