{"id":9780,"date":"2025-08-27T06:45:00","date_gmt":"2025-08-27T04:45:00","guid":{"rendered":"https:\/\/sellaresga.com\/?p=9780"},"modified":"2025-07-15T15:47:29","modified_gmt":"2025-07-15T13:47:29","slug":"comprar-o-llogar-lhabitatge-habitual-a-catalunya-avantatges-fiscals-en-vigor-des-del-27-de-juny","status":"publish","type":"post","link":"https:\/\/sellaresga.com\/ca\/comprar-o-llogar-lhabitatge-habitual-a-catalunya-avantatges-fiscals-en-vigor-des-del-27-de-juny\/","title":{"rendered":"Comprar o llogar l\u2019habitatge habitual a Catalunya: avantatges fiscals en vigor des del 27 de juny"},"content":{"rendered":"\n

Amb l\u2019entrada en vigor del Decret llei 5\/2025<\/strong>, la Generalitat ha aprovat un conjunt de mesures fiscals per facilitar l’acc\u00e9s a l\u2019habitatge habitual<\/strong>, tant en r\u00e8gim de compra com de lloguer, especialment per a joves i persones amb rendes mitjanes o baixes.<\/p>\n\n\n\n

En aquesta entrada t\u2019expliquem de manera clara quines s\u00f3n aquestes noves avantatges fiscals<\/strong>, que ja s\u2019apliquen des del 27 de juny, i en quins casos et pots beneficiar, tant si est\u00e0s pensant a comprar com si vius de lloguer.<\/p>\n\n\n\n

1. Reducci\u00f3 de l\u2019ITP per a joves amb rendes mitjanes o baixes<\/h3>\n\n\n\n

Si tens 35 anys o menys<\/strong>, una base imposable a l\u2019IRPF inferior a 36.000 \u20ac<\/strong> i compres un habitatge per residir-hi de forma habitual, pots aplicar un tipus redu\u00eft del 5\u202f% en l\u2019Impost sobre Transmissions Patrimonials (ITP)<\/strong>. Aquesta mesura s\u2019aplica a la compra d\u2019habitatges de segona m\u00e0<\/strong>.<\/p>\n\n\n\n

2. Bonificaci\u00f3 del 100\u202f% de l\u2019AJD en obra nova<\/h3>\n\n\n\n

En el cas d\u2019adquirir un habitatge nou (primera transmissi\u00f3) \u2014una operaci\u00f3 subjecta a IVA\u2014 tamb\u00e9 es genera l\u2019Impost d\u2019Actes Jur\u00eddics Documentats (AJD). Si compleixes els requisits anteriors (\u226435 anys, renda \u226436.000 \u20ac i dest\u00ed com a habitatge habitual), podr\u00e0s beneficiar-te d\u2019una bonificaci\u00f3 del 100\u202f% de l\u2019AJD<\/strong>, amb l\u2019estalvi que aix\u00f2 suposa en el moment de signar l\u2019escriptura.<\/p>\n\n\n\n

3. M\u00e9s termini per comprar amb diners donats<\/h3>\n\n\n\n

Si reps una donaci\u00f3 de diners per a la compra del teu primer habitatge habitual<\/strong>, ara disposes de 6 mesos<\/strong> (abans 3) per formalitzar la compra i continuar aplicant les reduccions corresponents a l\u2019Impost sobre Successions i Donacions (ISD).<\/p>\n\n\n\n

4. Millora en l\u2019IRPF que pot afavorir la capacitat d\u2019estalvi<\/h3>\n\n\n\n

L\u2019escala auton\u00f2mica de l\u2019IRPF passa de 9 a 8 trams<\/strong>, amb una reducci\u00f3 de la tributaci\u00f3 per a rendes inferiors a 33.000 \u20ac anuals<\/strong>. Encara que no afecta directament la compra d\u2019habitatge, pot suposar una millor capacitat d\u2019estalvi o un perfil m\u00e9s atractiu per accedir a una hipoteca<\/strong>.<\/p>\n\n\n\n

5. Increment de la deducci\u00f3 pel lloguer<\/h3>\n\n\n\n

Per a les persones que viuen de lloguer, a partir de l\u20191 de gener de 2025<\/strong>\u00a0es podran deduir\u00a0el 10\u202f% de les quantitats pagades<\/strong>\u00a0en la declaraci\u00f3 de l\u2019IRPF, amb un m\u00e0xim de\u00a0500 \u20ac anuals<\/strong>\u00a0(abans 300\u202f\u20ac). En el cas de\u00a0fam\u00edlies nombroses o monoparentals amb rendes baixes<\/strong>, la deducci\u00f3 podr\u00e0 arribar fins a\u00a01.000 \u20ac anuals<\/strong>, sempre que es compleixin els requisits establerts.<\/p>\n\n\n\n

Aquest conjunt de mesures pot representar una millora real en l\u2019economia de moltes persones<\/strong> que volen accedir a un habitatge habitual, ja sigui en propietat o de lloguer.<\/p>\n\n\n\n

A Sellar\u00e8s Assessors<\/strong>, t\u2019ajudem a identificar quines avantatges fiscals pots aplicar<\/strong> i t\u2019acompanyem en cada pas del proc\u00e9s amb criteri i professionalitat.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Si tens\u00a035 anys o menys, una\u00a0base imposable a l\u2019IRPF inferior a 36.000 \u20ac\u00a0i compres un habitatge per residir-hi de forma habitual, pots aplicar un tipus redu\u00eft del\u00a05\u202f% en l\u2019Impost sobre Transmissions Patrimonials (ITP). Aquesta mesura s\u2019aplica a la\u00a0compra d\u2019habitatges de segona m\u00e0.<\/p>\n","protected":false},"author":4,"featured_media":9772,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[178],"tags":[183,185,182,181],"class_list":["post-9780","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacio-ca","tag-asessoria","tag-assessor-2","tag-assessors-2","tag-sellares-3","entry","has-media"],"acf":[],"yoast_head":"\nComprar o llogar l\u2019habitatge habitual a Catalunya: avantatges fiscals en vigor des del 27 de juny - Sellar\u00e8s Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sellaresga.com\/ca\/comprar-o-llogar-lhabitatge-habitual-a-catalunya-avantatges-fiscals-en-vigor-des-del-27-de-juny\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comprar o llogar l\u2019habitatge habitual a Catalunya: avantatges fiscals en vigor des del 27 de juny - Sellar\u00e8s Assessors\" \/>\n<meta property=\"og:description\" content=\"Si tens\u00a035 anys o menys, una\u00a0base imposable a l\u2019IRPF inferior a 36.000 \u20ac\u00a0i compres un habitatge per residir-hi de forma habitual, pots aplicar un tipus redu\u00eft del\u00a05\u202f% en l\u2019Impost sobre Transmissions Patrimonials (ITP). 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