{"id":19301,"date":"2026-06-10T11:52:18","date_gmt":"2026-06-10T11:52:18","guid":{"rendered":"https:\/\/www.duransindreu.com\/?p=19301"},"modified":"2026-06-10T11:52:18","modified_gmt":"2026-06-10T11:52:18","slug":"pla-de-control-tributari-2026-de-lagencia-tributaria-de-catalunya-focus-en-successions-i-patrimoni","status":"publish","type":"post","link":"https:\/\/www.duransindreu.com\/ca\/pla-de-control-tributari-2026-de-lagencia-tributaria-de-catalunya-focus-en-successions-i-patrimoni\/","title":{"rendered":"Pla de Control Tributari 2026 de l&#8217;Ag\u00e8ncia Tribut\u00e0ria de Catalunya: Focus en successions i patrimoni"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19301\" class=\"elementor elementor-19301\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c57edc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c57edc3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91ad795\" data-id=\"91ad795\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-366e341 elementor-widget elementor-widget-text-editor\" data-id=\"366e341\" 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><strong>Nota informativa<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ab32056 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab32056\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16f67cc\" data-id=\"16f67cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d9a9c9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0d9a9c9\" 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<h2>Pla de Control Tributari 2026 de l&#8217;Ag\u00e8ncia Tribut\u00e0ria de Catalunya: Focus en successions i patrimoni<\/h2><p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria de Catalunya (ATC) ha publicat recentment, mitjan\u00e7ant la <a href=\"https:\/\/dogc.gencat.cat\/ca\/document-del-dogc\/?documentId=1042519\" target=\"_blank\" rel=\"noopener\"><strong>Resoluci\u00f3 ECF\/1179\/2026, de 16 d&#8217;abril<\/strong><\/a>, els criteris generals del seu\u00a0<strong>Pla de Control Tributari per a l&#8217;any 2026<\/strong>. Aquest document estableix les l\u00ednies d&#8217;actuaci\u00f3 priorit\u00e0ries que l&#8217;administraci\u00f3 auton\u00f2mica seguir\u00e0 per prevenir i combatre el frau fiscal, intensificant les seves actuacions de comprovaci\u00f3 i inspecci\u00f3.<\/p><p>Des del nostre despatx, hem analitzat en profunditat aquest pla per informar els nostres clients sobre les \u00e0rees que rebran una atenci\u00f3 especial. En concret, destaquem els mecanismes de control previstos per a dos impostos que afecten directament la planificaci\u00f3 familiar i la gesti\u00f3 patrimonial: l&#8217;<strong>Impost sobre Successions i Donacions (ISD)<\/strong>\u00a0i l&#8217;<strong>Impost sobre el Patrimoni (IP)<\/strong>.<\/p><p>A continuaci\u00f3, detallem els principals punts de fiscalitzaci\u00f3 que l&#8217;ATC ha marcat com a prioritaris per a aquest 2026.<\/p><h3><strong> Control sobre l&#8217;Impost sobre Successions i Donacions (ISD)<\/strong><\/h3><p>El Pla de 2026 posa un \u00e8mfasi significatiu en la verificaci\u00f3 de les her\u00e8ncies i donacions. Les actuacions de l&#8217;ATC se centraran en els seg\u00fcents aspectes:<\/p><h4><strong>Comprovaci\u00f3 de valors i de la massa heredit\u00e0ria:<\/strong><\/h4><ul><li>Es verificar\u00e0 de manera exhaustiva el valor declarat dels b\u00e9ns heretats o donats, especialment en el cas d&#8217;<strong>immobles<\/strong>, on es contrastar\u00e0 amb el\u00a0<strong>valor de refer\u00e8ncia del Cadastre<\/strong>. Qualsevol autoliquidaci\u00f3 amb valors inferiors ser\u00e0 objecte de comprovaci\u00f3 priorit\u00e0ria.<\/li><li>Es creuaran les dades de la massa heredit\u00e0ria declarada a l&#8217;ISD amb les declaracions de l&#8217;<strong>Impost sobre el Patrimoni<\/strong>\u00a0del causant per detectar possibles omissions, amb especial atenci\u00f3 a les\u00a0<strong>participacions empresarials<\/strong>.<\/li><li>S&#8217;investigaran les her\u00e8ncies on es detectin indicis de\u00a0<strong>b\u00e9ns o drets omesos<\/strong>, incloent-hi aquells situats a l&#8217;estranger.<\/li><\/ul><h4><strong>Revisi\u00f3 de beneficis fiscals i reduccions:<\/strong><\/h4><ul><li>Es controlar\u00e0 rigorosament el compliment dels requisits per a l&#8217;aplicaci\u00f3 de\u00a0<strong>reduccions i bonificacions<\/strong>. Es prestar\u00e0 especial atenci\u00f3 a:<ul><li>La reducci\u00f3 per adquisici\u00f3 de l&#8217;<strong>habitatge habitual del causant<\/strong>, verificant el manteniment de la propietat durant els cinc anys posteriors.<\/li><li>Les reduccions per la transmissi\u00f3 d&#8217;<strong>empreses individuals i participacions socials<\/strong>, assegurant que no s&#8217;incloguin b\u00e9ns no afectes a l&#8217;activitat econ\u00f2mica.<\/li><li>L&#8217;aplicaci\u00f3 de tarifes redu\u00efdes per a joves, fam\u00edlies nombroses o persones amb discapacitat.<\/li><\/ul><\/li><li>Es revisaran els expedients on es declarin\u00a0<strong>c\u00e0rregues, deutes i despeses dedu\u00efbles<\/strong>\u00a0d&#8217;un import superior a l&#8217;habitual.<\/li><\/ul><h4><strong>Detecci\u00f3 de deslocalitzacions i estructures societ\u00e0ries:<\/strong><\/h4><ul><li>S&#8217;investigaran activament els\u00a0<strong>canvis de domicili ficticis<\/strong>\u00a0a altres comunitats aut\u00f2nomes o a l&#8217;estranger amb l&#8217;objectiu d&#8217;obtenir una fiscalitat m\u00e9s favorable.<\/li><li>Es posar\u00e0 el focus en l&#8217;\u00fas d&#8217;<strong>estructures societ\u00e0ries<\/strong>\u00a0(societats holding, societats inactives, etc.) per canalitzar la tinen\u00e7a de b\u00e9ns d&#8217;\u00fas particular (immobles, vehicles de luxe) i eludir la seva correcta tributaci\u00f3 en l&#8217;\u00e0mbit personal i successori.<\/li><\/ul><h4><strong>Control de no declarants i prescripci\u00f3:<\/strong><\/h4><ul><li>S&#8217;emetran requeriments a aquells hereus o donataris que no hagin presentat l&#8217;autoliquidaci\u00f3 de l&#8217;impost.<\/li><li>Es revisaran els documents presentats com a\u00a0<strong>prescrits, exempts o no subjectes<\/strong>, verificant que la qualificaci\u00f3 sigui correcta.<\/li><\/ul><h3><strong> Control sobre l&#8217;Impost sobre el Patrimoni (IP)<\/strong><\/h3><p>En paral\u00b7lel a l&#8217;ISD, el control sobre la declaraci\u00f3 del patrimoni personal i familiar ser\u00e0 una altra de les grans prioritats de l&#8217;ATC. Les principals l\u00ednies d&#8217;actuaci\u00f3 seran:<\/p><h4><strong>Detecci\u00f3 d&#8217;ocultaci\u00f3 de b\u00e9ns i deslocalitzaci\u00f3:<\/strong><\/h4><ul><li>S&#8217;investigaran les\u00a0<strong>inconsist\u00e8ncies patrimonials<\/strong>, especialment les derivades de l&#8217;exist\u00e8ncia de\u00a0<strong>b\u00e9ns i drets no declarats o incorrectament declarats a l&#8217;estranger<\/strong>.<\/li><li>Es perseguiran els\u00a0<strong>canvis de domicili ficticis<\/strong>\u00a0a territoris amb una fiscalitat m\u00e9s avantatjosa, en coordinaci\u00f3 amb altres administracions tribut\u00e0ries.<\/li><li>Una novetat destacada \u00e9s la\u00a0<strong>investigaci\u00f3 espec\u00edfica sobre la tinen\u00e7a de criptomonedes<\/strong>\u00a0per garantir-ne una tributaci\u00f3 adequada.<\/li><\/ul><h4><strong>Revisi\u00f3 d&#8217;exempcions i afectaci\u00f3 a activitats econ\u00f2miques:<\/strong><\/h4><ul><li>Es realitzar\u00e0 una comprovaci\u00f3 preferent de l&#8217;aplicaci\u00f3 d&#8217;<strong>exempcions en empreses individuals i participacions en societats<\/strong>.<\/li><li>S&#8217;investigar\u00e0 si l&#8217;<strong>arrendament d&#8217;immobles<\/strong>\u00a0compleix els requisits per ser considerat una activitat econ\u00f2mica, amb especial atenci\u00f3 a la possible\u00a0<strong>contractaci\u00f3 simulada de treballadors<\/strong>.<\/li><li>Es fiscalitzar\u00e0 l&#8217;aparent afectaci\u00f3 a una activitat econ\u00f2mica de\u00a0<strong>b\u00e9ns considerats de luxe<\/strong>.<\/li><\/ul><h4><strong>Control de no declarants i discrep\u00e0ncies:<\/strong><\/h4><ul><li>S&#8217;identificaran i requeriran aquells contribuents que, tenint l&#8217;obligaci\u00f3 de declarar, no ho hagin fet. Aix\u00f2 inclou persones que hagin rebut her\u00e8ncies o donacions per imports superiors al m\u00ednim exempt de l&#8217;impost.<\/li><li>Es comprovaran les discrep\u00e0ncies entre el patrimoni declarat i la informaci\u00f3 de qu\u00e8 disposa l&#8217;ATC a trav\u00e9s d&#8217;altres fonts (AEAT, Cadastre, etc.).<\/li><\/ul><h3><strong>An\u00e0lisi i recomanacions professionals<\/strong><\/h3><p>El Pla de Control Tributari per al 2026 evidencia una clara voluntat de l&#8217;Ag\u00e8ncia Tribut\u00e0ria de Catalunya d&#8217;intensificar la seva capacitat de fiscalitzaci\u00f3, aprofitant el creixent volum d&#8217;informaci\u00f3 que obt\u00e9 mitjan\u00e7ant el creuament de dades amb altres administracions i organismes (notaris, registres, entitats financeres).<\/p><p>La gran amplitud i, en ocasions, la generalitat dels criteris publicats, fan que, a la pr\u00e0ctica,\u00a0<strong>gaireb\u00e9 qualsevol her\u00e8ncia, donaci\u00f3 o patrimoni familiar d&#8217;una certa entitat pugui ser objecte de comprovaci\u00f3<\/strong>. Actuacions tan comunes com aplicar una reducci\u00f3 per empresa familiar, valorar un immoble a un preu molt ajustat, o no declarar un actiu per considerar-lo exempt, situen autom\u00e0ticament el contribuent en el punt de mira de l&#8217;Administraci\u00f3.<\/p><p>Aquest context fa que una planificaci\u00f3 fiscal i success\u00f2ria adequada, aix\u00ed com una correcta presentaci\u00f3 de les autoliquidacions, no siguin nom\u00e9s una recomanaci\u00f3, sin\u00f3 una necessitat imperativa per garantir la seguretat jur\u00eddica i evitar futures conting\u00e8ncies fiscals. La intervenci\u00f3 d&#8217;un professional expert \u00e9s clau per:<\/p><ol><li><strong>Assegurar el compliment normatiu:<\/strong>\u00a0Garantir que l&#8217;aplicaci\u00f3 de beneficis fiscals i la valoraci\u00f3 dels b\u00e9ns es realitzen d&#8217;acord amb la llei i el criteri administratiu.<\/li><li><strong>Preparar la documentaci\u00f3 de suport:<\/strong>\u00a0Disposar, des del primer moment (incl\u00fas abans de la comprovaci\u00f3) de la justificaci\u00f3 documental necess\u00e0ria per acreditar, davant d&#8217;un eventual requeriment, la correcta aplicaci\u00f3 de reduccions o la valoraci\u00f3 dels actius.<\/li><li><strong>Defensar els interessos del contribuent:<\/strong>\u00a0Oferir una resposta t\u00e8cnica i fonamentada en cas d&#8217;iniciar-se un procediment de comprovaci\u00f3 o inspecci\u00f3, defensant els drets del client davant l&#8217;Administraci\u00f3.<\/li><\/ol><p>A<strong> Duran Sindreu,<\/strong>\u00a0estem a la vostra disposici\u00f3 per analitzar la vostra situaci\u00f3 patrimonial i success\u00f2ria, assegurar que la vostra situaci\u00f3 tribut\u00e0ria sigui s\u00f2lida i defensar els vostres interessos davant de qualsevol actuaci\u00f3 de l&#8217;Administraci\u00f3.<\/p><p>Pots accedir a la publicaci\u00f3 del Pla de Control a continuaci\u00f3:<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de99059 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de99059\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2e138a4\" data-id=\"2e138a4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66b5d65 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"66b5d65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/dogc.gencat.cat\/ca\/document-del-dogc\/?documentId=1042519\" target=\"_blank\">\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\">Resoluci\u00f3 del Pla de Control<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea6cc07 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea6cc07\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cafead0\" data-id=\"cafead0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-913913b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"913913b\" 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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c105121 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c105121\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7fa43c1\" data-id=\"7fa43c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e6c8df elementor-widget elementor-widget-author-box\" data-id=\"4e6c8df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/daniel-autet\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2026\/05\/Dani_Autet300x300.png\" alt=\"Picture of Daniel Autet\" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/daniel-autet\/\" target=\"_blank\">\n\t\t\t\t\t\t<h3 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tDaniel Autet\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Daniel Autet \u00e9s soci i director de l\u2019\u00c0rea de dret successori i dret farmac\u00e8utic. Els seus principals \u00e0mbits d\u2019actuaci\u00f3 s\u00f3n l\u2019assessorament recurrent a empreses de distribuci\u00f3 farmac\u00e8utica, la planificaci\u00f3 d\u2019operacions jur\u00eddiques relatives a oficines de farm\u00e0cia o patrimonis empresarials i l\u2019assist\u00e8ncia t\u00e8cnica en procediments administratius i tributaris.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/daniel-autet\/\">\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\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>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nota informativa Pla de Control Tributari 2026 de l&#8217;Ag\u00e8ncia Tribut\u00e0ria de Catalunya: Focus en successions i patrimoni L&#8217;Ag\u00e8ncia Tribut\u00e0ria de Catalunya (ATC) ha publicat recentment, mitjan\u00e7ant la Resoluci\u00f3 ECF\/1179\/2026, de 16 d&#8217;abril, els criteris generals del seu\u00a0Pla de Control Tributari per a l&#8217;any 2026. Aquest document estableix les l\u00ednies d&#8217;actuaci\u00f3 priorit\u00e0ries que l&#8217;administraci\u00f3 auton\u00f2mica seguir\u00e0 [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":19390,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[62],"tags":[],"class_list":["post-19301","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pla de Control Tributari 2026 de l&#039;Ag\u00e8ncia Tribut\u00e0ria de Catalunya: Focus en successions i patrimoni - Dur\u00e1n-Sindreu<\/title>\n<meta name=\"description\" content=\"Pla de Control Tributari 2026 de l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya: principals l\u00ednies d\u2019actuaci\u00f3 amb especial 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