{"id":7310,"date":"2026-05-07T09:47:27","date_gmt":"2026-05-07T07:47:27","guid":{"rendered":"https:\/\/notariaviaaugusta4.com\/?p=7310"},"modified":"2026-05-07T10:13:12","modified_gmt":"2026-05-07T08:13:12","slug":"gran-tenedor","status":"publish","type":"post","link":"https:\/\/notariaviaaugusta4.com\/ca\/gran-tenedor\/","title":{"rendered":"El laberint del \u00abgran tenidor\u00bb a Catalunya"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7310\" class=\"elementor elementor-7310\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5520fd e-flex e-con-boxed e-con e-parent\" data-id=\"a5520fd\" 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-1d2e0b6 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"1d2e0b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">El laberinto del \"gran tenedor\" en Catalu\u00f1a<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da29249 elementor-widget elementor-widget-heading\" data-id=\"da29249\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introducci\u00f3: l\u2019habitatge com a epicentre de la inseguretat jur\u00eddica.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1766783 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1766783\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba91e67 elementor-widget elementor-widget-text-editor\" data-id=\"ba91e67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019habitatge s\u2019ha consolidat com el principal problema per a la ciutadania a Catalunya, afectant, segons dades demosc\u00f2piques recents, un 35-36% de la poblaci\u00f3. Davant d\u2019aquesta emerg\u00e8ncia social, l\u2019administraci\u00f3 catalana ha desplegat una intensa vocaci\u00f3 reguladora que, si b\u00e9 busca garantir el dret a un habitatge digne, ha generat un entramat normatiu fragmentat i complex que, lluny d\u2019aportar claredat, sembra la incertesa.<\/p><p class=\"translation-block\">Al centre d\u2019aquest conflicte es troba la figura del <strong>\u00abgran tenidor\u00bb<\/strong>, un concepte la definici\u00f3 i aplicaci\u00f3 pr\u00e0ctica del qual estan provocant una inseguretat jur\u00eddica sense precedents per a propietaris, operadors jur\u00eddics i per al mercat immobiliari en general.<\/p><p class=\"translation-block\">Des de la nostra Notaria, som testimonis directes de la confusi\u00f3 que aquesta fragmentaci\u00f3 normativa provoca en el dia a dia. Per aix\u00f2, l\u2019objectiu d\u2019aquestes l\u00ednies \u00e9s aportar llum, des d\u2019una perspectiva pr\u00e0ctica, sobre qu\u00e8 significa ser un \u00abgran tenidor\u00bb i com afecta aquesta condici\u00f3 en una de les operacions m\u00e9s habituals a la Notaria: la <strong>compravenda d\u2019habitatge<\/strong>.<\/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-158815e e-flex e-con-boxed e-con e-parent\" data-id=\"158815e\" 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-e55a622 elementor-widget elementor-widget-heading\" data-id=\"e55a622\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qui \u00e9s considerat \u00abgran tenidor\u00bb?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dddda36 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"dddda36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-244a195 elementor-widget elementor-widget-text-editor\" data-id=\"244a195\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Per garantir la seguretat d\u2019una operaci\u00f3, el primer pas \u00e9s identificar si alguna de les parts (venedor o comprador) encaixa en la definici\u00f3 de \u00ab<strong>gran tenidor<\/strong>\u00bb. El problema \u00e9s que la resposta dep\u00e8n del \u00abper a qu\u00e8\u00bb. La llei, malauradament, no ofereix una definici\u00f3 \u00fanica, sin\u00f3 diverses, depenent de l\u2019\u00e0mbit en qu\u00e8 ens moguem.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fb61c5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6fb61c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">1. Per a la VENDA: Drets d\u2019Adquisici\u00f3 Preferent<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d9c30a elementor-widget elementor-widget-text-editor\" data-id=\"8d9c30a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Si vost\u00e8 \u00e9s el <strong>venedor<\/strong>, l\u2019Administraci\u00f3 podria tenir un dret d\u2019adquisici\u00f3 preferent (tempteig i retracte) sobre el seu habitatge. En aquest context, es considera gran tenidor la <strong>persona jur\u00eddica<\/strong> que compleix els requisits de la Llei catalana 18\/2007 del dret a l\u2019habitatge o de la Llei estatal 12\/2023.<\/p><p>En ess\u00e8ncia, es tracta de:<\/p><ul><li class=\"translation-block\">Persones jur\u00eddiques titulars de <strong>m\u00e9s de deu immobles urbans d\u2019\u00fas residencial<\/strong> a tot el territori espanyol.<\/li><li class=\"translation-block\">Persones jur\u00eddiques titulars de <strong>cinc o m\u00e9s immobles urbans d\u2019\u00fas residencial<\/strong>, si aquests es troben en una <strong>zona de mercat residencial tensionat<\/strong>.<br><br><\/li><\/ul><p class=\"translation-block\">Per verificar-ho, la <strong>Disposici\u00f3 addicional vint-i-setena de la Llei del dret a l\u2019habitatge<\/strong> preveu la creaci\u00f3 del Registre de Grans Tenidors de Catalunya. Tanmateix, en no trobar-se plenament operatiu, la <strong>Disposici\u00f3 Transit\u00f2ria del Decret llei 1\/2015<\/strong> (modificada pel <strong>Decret llei 2\/2025<\/strong>) estableix una soluci\u00f3 temporal: el venedor persona jur\u00eddica ha d\u2019acreditar el nombre d\u2019habitatges dels quals \u00e9s propietari mitjan\u00e7ant una <strong>certificaci\u00f3 registral<\/strong>.<\/p><p>No obstant aix\u00f2, aquesta certificaci\u00f3 reflecteix una mera situaci\u00f3 est\u00e0tica, moltes vegades allunyada de la realitat din\u00e0mica dels propietaris (per exemple, habitatges ja venuts, per\u00f2 la compravenda dels quals no ha estat inscrita pel nou titular, o finques en copropietat). Aix\u00f2 converteix l\u2019operaci\u00f3 en un camp minat d\u2019interpretacions, on la subjecci\u00f3 o no a aquest dret d\u2019adquisici\u00f3 preferent pot quedar a merc\u00e8 del criteri de l\u2019Administraci\u00f3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-140e2da elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"140e2da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">2. Per a la COMPRA: Fiscalitat de l\u2019Impost sobre Transmissions Patrimonials (ITP)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8916534 elementor-widget elementor-widget-text-editor\" data-id=\"8916534\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Si vost\u00e8 \u00e9s el <strong>comprador<\/strong>, la definici\u00f3 \u00e9s diferent, ja que l\u2019afecta directament a la seva butxaca. El <strong>Decret llei 5\/2025<\/strong> va introduir un tipus impositiu agreujat del <strong>20% en l\u2019ITP<\/strong> per als grans tenidors, no nom\u00e9s per a les persones jur\u00eddiques, sin\u00f3 tamb\u00e9 per a les persones f\u00edsiques.<\/p><p>A efectes fiscals, es considera gran tenidor:<\/p><ul><li class=\"translation-block\">La <strong>persona f\u00edsica o jur\u00eddica<\/strong> que sigui propiet\u00e0ria de <strong>m\u00e9s de 10 immobles d\u2019\u00fas residencial situats exclusivament a Catalunya<\/strong> (o d\u2019una superf\u00edcie constru\u00efda superior a 1.500 m\u00b2).<\/li><li class=\"translation-block\">La persona f\u00edsica o jur\u00eddica titular de <strong>cinc o m\u00e9s immobles urbans d\u2019\u00fas residencial situats en una zona de mercat residencial tensionat a Catalunya<\/strong>.<br><br><\/li><\/ul><p class=\"translation-block\">La clau aqu\u00ed \u00e9s que l\u2019an\u00e0lisi es realitza en el moment de l\u2019adquisici\u00f3, <strong>computant l\u2019immoble que s\u2019est\u00e0 comprant<\/strong>. Per tant, una persona que posseeix quatre habitatges en una zona tensionada, en comprar el cinqu\u00e8, es converteix en gran tenidor a efectes fiscals i ha de tributar per aquesta compra al 20%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-631b1fe elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"631b1fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">3. Definici\u00f3 PROCESSAL: la tercera cara del concepte<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02a3951 elementor-widget elementor-widget-text-editor\" data-id=\"02a3951\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tot i que no \u00e9s una q\u00fcesti\u00f3 que afecti directament l\u2019operativa di\u00e0ria a la Notaria, existeix una tercera definici\u00f3 de \u00abgran tenidor\u00bb en l\u2019\u00e0mbit processal, rellevant per a procediments de desnonament o execucions hipotec\u00e0ries.<\/p><p class=\"translation-block\">La <strong>Junta de Jutges de Primera Inst\u00e0ncia de Barcelona<\/strong> (en el seu acord de 29 de juny de 2023) va establir criteris propis per determinar aquesta condici\u00f3 a efectes processals. Per exemple, per al c\u00f2mput d\u2019immobles, inclouen drets com l\u2019<strong>usdefruit<\/strong> (excloent la nua propietat) i, en cas de cotitularitat, nom\u00e9s computen les finques en qu\u00e8 es tingui <strong>m\u00e9s del 50% de la propietat<\/strong>.<\/p><p>Aquesta diverg\u00e8ncia \u00e9s l\u2019exemple perfecte de la fragmentaci\u00f3 que defineix aquest \u00abm\u00faltiple concepte jur\u00eddic\u00bb, un veritable laberint on cada branca del Dret sembla operar amb les seves pr\u00f2pies regles.<\/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-b8e24c6 e-flex e-con-boxed e-con e-parent\" data-id=\"b8e24c6\" 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-56a33d7 elementor-widget elementor-widget-heading\" data-id=\"56a33d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Implicacions pr\u00e0ctiques: com afecta aix\u00f2 a la Notaria? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4d0cb2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a4d0cb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c60267 elementor-widget elementor-widget-text-editor\" data-id=\"2c60267\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Aquesta complexitat normativa t\u00e9 conseq\u00fc\u00e8ncies directes en la formalitzaci\u00f3 d\u2019una compravenda.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-929e652 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"929e652\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">1. Per al venedor: l\u2019amena\u00e7a del retracte<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e63bd3 elementor-widget elementor-widget-text-editor\" data-id=\"3e63bd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Si el venedor \u00e9s una persona jur\u00eddica que encaixa en la definici\u00f3 de gran tenidor i l\u2019immoble es troba en una zona tensionada, la Generalitat t\u00e9 un dret d\u2019adquisici\u00f3 preferent. Segons l\u2019<strong>article 2 del Decret llei 1\/2015<\/strong>, el venedor est\u00e0 obligat a notificar a la Generalitat les condicions de la venda perqu\u00e8 aquesta decideixi si exerceix el seu dret de tempteig.<\/p><p class=\"translation-block\">La nostra funci\u00f3 com a Notaris \u00e9s vetllar per la seguretat de l\u2019operaci\u00f3. Per aix\u00f2, exigim al venedor que acrediti haver realitzat aquesta notificaci\u00f3 i que l\u2019Administraci\u00f3 ha renunciat al seu dret o que ha transcorregut el termini legal per exercir-lo. Si no es compleix aquest requisit, la venda seria v\u00e0lida, per\u00f2 la Generalitat podria exercir posteriorment el <strong>dret de retracte<\/strong>, adquirint l\u2019habitatge del comprador pel mateix preu. Aix\u00f2 genera una situaci\u00f3 d\u2019enorme inseguretat per a l\u2019adquirent, que podria perdre la propietat acabada de comprar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6387f31 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6387f31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-caret-right\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">2. Per al comprador: la sorpresa de l\u2019ITP al 20%<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-405b0b5 elementor-widget elementor-widget-text-editor\" data-id=\"405b0b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Si el comprador t\u00e9 la condici\u00f3 de gran tenidor segons la definici\u00f3 fiscal, la seva obligaci\u00f3 tribut\u00e0ria es duplica, passant del 10% al 20% d\u2019ITP, tal com estableix l\u2019<strong>article 641-1 del llibre sis\u00e8 del Codi tributari de Catalunya<\/strong>, modificat pel Decret llei 5\/2025.<\/p><p>La nostra tasca com a Notaris \u00e9s triple:<\/p><ol><li class=\"translation-block\"><strong>Informar i assessorar<\/strong>: Advertim el comprador d\u2019aquesta normativa i de les conseq\u00fc\u00e8ncies fiscals que pot tenir la seva condici\u00f3 de gran tenidor.<\/li><li class=\"translation-block\"><strong>Assistir en l\u2019an\u00e0lisi<\/strong>: Tot i que la responsabilitat final recau en el comprador, l\u2019assistim en l\u2019an\u00e0lisi del seu patrimoni immobiliari, segons la seva declaraci\u00f3, per determinar si amb la nova adquisici\u00f3 superar\u00e0 els llindars legals.<\/li><li class=\"translation-block\"><strong>Documentar<\/strong>: Fem constar a l\u2019escriptura els elements necessaris perqu\u00e8 l\u2019autoliquidaci\u00f3 de l\u2019impost es realitzi correctament, protegint el comprador de futures inspeccions i liquidacions complement\u00e0ries amb rec\u00e0rrecs i interessos.<\/li><\/ol>\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-3baf47c e-flex e-con-boxed e-con e-parent\" data-id=\"3baf47c\" 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-17acca2 elementor-widget elementor-widget-heading\" data-id=\"17acca2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusi\u00f3: la necessitat de seguretat jur\u00eddica<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4e5160 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e4e5160\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3efc170 elementor-widget elementor-widget-text-editor\" data-id=\"3efc170\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La figura del \u00abgran tenidor\u00bb ha introdu\u00eft una notable complexitat en el tr\u00e0nsit jur\u00eddic. La manca d\u2019una definici\u00f3 \u00fanica i clara, i la imposici\u00f3 d\u2019una c\u00e0rrega fiscal desproporcionada associada a un concepte confusament delimitat a la llei han creat un ecosistema de desconfian\u00e7a, en qu\u00e8 els diferents actors es troben operant en un terreny pantan\u00f3s que obliga a extremar les precaucions en qualsevol compravenda.<\/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-43965a0 e-flex e-con-boxed e-con e-parent\" data-id=\"43965a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e02a4a1 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"e02a4a1\" 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-78cde23 elementor-widget elementor-widget-text-editor\" data-id=\"78cde23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-7312\" src=\"https:\/\/notariaviaaugusta4.com\/wp-content\/uploads\/2026\/05\/El-laberinto-del-gran-tenedor-en-Cataluna-300x300.jpg\" alt=\"El laberinto del gran tenedor en Catalu\u00f1a\" width=\"300\" height=\"300\" srcset=\"https:\/\/notariaviaaugusta4.com\/wp-content\/uploads\/2026\/05\/El-laberinto-del-gran-tenedor-en-Cataluna-300x300.jpg 300w, https:\/\/notariaviaaugusta4.com\/wp-content\/uploads\/2026\/05\/El-laberinto-del-gran-tenedor-en-Cataluna-1024x1024.jpg 1024w, https:\/\/notariaviaaugusta4.com\/wp-content\/uploads\/2026\/05\/El-laberinto-del-gran-tenedor-en-Cataluna-150x150.jpg 150w, https:\/\/notariaviaaugusta4.com\/wp-content\/uploads\/2026\/05\/El-laberinto-del-gran-tenedor-en-Cataluna-768x768.jpg 768w, https:\/\/notariaviaaugusta4.com\/wp-content\/uploads\/2026\/05\/El-laberinto-del-gran-tenedor-en-Cataluna-12x12.jpg 12w, https:\/\/notariaviaaugusta4.com\/wp-content\/uploads\/2026\/05\/El-laberinto-del-gran-tenedor-en-Cataluna.jpg 1254w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p>Pot <a href=\"https:\/\/notariaviaaugusta4.com\/ca\/contacte-notaria-via-augusta-4\/\">contactar<\/a> amb el nostre equip i us guiarem en tot el proc\u00e9s:<\/p><p data-start=\"1971\" data-end=\"2158\">\ud83d\udc49 <a class=\"decorated-link\" href=\"https:\/\/www.linkedin.com\/company\/notar%C3%ADa-v%C3%ADa-augusta-4-mario-romeo-garc%C3%ADa-y-javier-monedero-alcover\/?viewAsMember=true\" target=\"_new\" rel=\"noopener\" data-start=\"2234\" data-end=\"2379\">LinkedIn<\/a><br data-start=\"2379\" data-end=\"2382\" \/>\ud83d\udc49 <a class=\"decorated-link\" href=\"https:\/\/www.instagram.com\/notariaviaaugusta4\" target=\"_new\" rel=\"noopener\" data-start=\"2385\" data-end=\"2442\">Instagram<\/a><\/p><p data-start=\"3732\" data-end=\"4195\">\u00a0<\/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\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Claus pr\u00e0ctiques per a la compravenda d\u2019habitatges i el paper del Notari.<\/p>","protected":false},"author":1,"featured_media":7312,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/notariaviaaugusta4.com\/ca\/wp-json\/wp\/v2\/posts\/7310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/notariaviaaugusta4.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/notariaviaaugusta4.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/notariaviaaugusta4.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/notariaviaaugusta4.com\/ca\/wp-json\/wp\/v2\/comments?post=7310"}],"version-history":[{"count":4,"href":"https:\/\/notariaviaaugusta4.com\/ca\/wp-json\/wp\/v2\/posts\/7310\/revisions"}],"predecessor-version":[{"id":7321,"href":"https:\/\/notariaviaaugusta4.com\/ca\/wp-json\/wp\/v2\/posts\/7310\/revisions\/7321"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/notariaviaaugusta4.com\/ca\/wp-json\/wp\/v2\/media\/7312"}],"wp:attachment":[{"href":"https:\/\/notariaviaaugusta4.com\/ca\/wp-json\/wp\/v2\/media?parent=7310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/notariaviaaugusta4.com\/ca\/wp-json\/wp\/v2\/categories?post=7310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/notariaviaaugusta4.com\/ca\/wp-json\/wp\/v2\/tags?post=7310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}