{"id":4772,"date":"2025-08-04T12:00:25","date_gmt":"2025-08-04T10:00:25","guid":{"rendered":"https:\/\/www.creabarcelona.com\/marroquin3\/novetats-en-relacio-amb-lempresa-familiar-i-el-requisit-de-la-persona-contractada\/"},"modified":"2025-08-04T12:00:25","modified_gmt":"2025-08-04T10:00:25","slug":"novetats-en-relacio-amb-lempresa-familiar-i-el-requisit-de-la-persona-contractada","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/ca\/novetats-en-relacio-amb-lempresa-familiar-i-el-requisit-de-la-persona-contractada\/","title":{"rendered":"Novetats en relaci\u00f3 amb l\u2019empresa familiar i el requisit de la persona contractada"},"content":{"rendered":"<article class=\"text-token-text-primary w-full focus:outline-none scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-68de5af0-dee4-832a-aa37-5c40f12ae799-1\" data-testid=\"conversation-turn-405\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"fdedbc2f-4f5b-419f-b76d-7997bb68db5f\" data-message-model-slug=\"gpt-5\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"447\">La Sent\u00e8ncia del Tribunal Suprem 3472\/2025, de 14 de juliol, ha resolt una controv\u00e8rsia habitual en l\u2019\u00e0mbit tributari. L\u2019Alt Tribunal determina que, per aplicar la reducci\u00f3 prevista a l\u2019article 20.2.c) de la Llei de l\u2019Impost sobre Successions i Donacions (LISD) en la transmissi\u00f3 de participacions de societats dedicades a l\u2019arrendament d\u2019immobles, n\u2019hi ha prou amb acreditar els requisits de l\u2019article 27.2 de la Llei de l\u2019IRPF.<\/p>\n<p data-start=\"449\" data-end=\"1037\">Aquest precepte \u2014l\u2019article 20.2.c) LISD\u2014 permet una reducci\u00f3 del 95 % en la base imposable sobre el valor de les participacions de les empreses familiars o negocis professionals, amb l\u2019objectiu de garantir la continu\u00eftat de l\u2019activitat. Per beneficiar-se\u2019n, l\u2019empresa ha de desenvolupar una activitat econ\u00f2mica real; el transmissor o els seus familiars han d\u2019exercir funcions de direcci\u00f3 percebent una retribuci\u00f3 determinada i complir determinats percentatges de participaci\u00f3; a m\u00e9s, els hereus o donataris han de mantenir la titularitat durant un termini m\u00ednim.<\/p>\n<p data-start=\"1039\" data-end=\"1253\">En el cas de les societats d\u2019arrendament d\u2019immobles, la llei presumeix activitat econ\u00f2mica si hi ha almenys un treballador amb contracte laboral a jornada completa, d\u2019acord amb l\u2019article 27.2 de la LIRPF.<\/p>\n<p data-start=\"1255\" data-end=\"1632\">Fins ara, s\u2019interpretava que no n\u2019hi havia prou amb acreditar la simple exist\u00e8ncia d\u2019aquest treballador, sin\u00f3 que calia demostrar una \u201csufici\u00e8ncia de c\u00e0rrega de treball\u201d que justifiqu\u00e9s econ\u00f2micament la contractaci\u00f3. Aquesta exig\u00e8ncia obligava a valorar el volum d\u2019immobles gestionats o la rendibilitat de l\u2019activitat, afegint-hi un component subjectiu dif\u00edcil de provar.<\/p>\n<p data-start=\"1634\" data-end=\"1820\">El Tribunal Suprem descarta aquest criteri restrictiu i afirma que la llei no exigeix una justificaci\u00f3 econ\u00f2mica addicional, establint en cassaci\u00f3 aquest criteri interpretatiu:<\/p>\n<blockquote data-start=\"1822\" data-end=\"2436\">\n<p data-start=\"1824\" data-end=\"1879\">\u201cQUART. Doctrina jurisprudencial que s\u2019estableix.<\/p>\n<p data-start=\"1886\" data-end=\"2436\">La resposta a la q\u00fcesti\u00f3 d\u2019inter\u00e8s cassacional, d\u2019acord amb el que hem raonat, ha de ser que, per aplicar la reducci\u00f3 prevista a l\u2019article 20.2.c) de la Llei de l\u2019Impost sobre Successions i Donacions, en relaci\u00f3 amb l\u2019activitat d\u2019arrendament d\u2019immobles, n\u2019hi ha prou amb acreditar el compliment dels requisits previstos a l\u2019article 27.2 de la Llei de l\u2019Impost sobre la Renda de les Persones F\u00edsiques, sense que calgui justificar la contractaci\u00f3 de la persona empleada amb contracte laboral i a jornada completa des d\u2019un punt de vista econ\u00f2mic.\u201d<\/p>\n<\/blockquote>\n<p data-start=\"2438\" data-end=\"2669\" data-is-last-node=\"\" data-is-only-node=\"\">En resum, el Tribunal Suprem aplica una interpretaci\u00f3 estricta del text legal, que en la pr\u00e0ctica resulta favorable al contribuent, ja que rebutja afegir requisits no previstos i facilita l\u2019acc\u00e9s a la reducci\u00f3 del 95 %.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>La Sent\u00e8ncia del Tribunal Suprem 3472\/2025, de 14 de juliol,  &#8230;<\/p>\n","protected":false},"author":1,"featured_media":4771,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[435,431,432,433,421,434],"tags":[422,425,423,424],"class_list":["post-4772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat-juridica","category-advocats-barcelona","category-advocats-marroquin","category-despatx-advocats-marroquin","category-noticies","category-serveis-legals-barcelona","tag-advocats","tag-advocats-barcelona","tag-dret","tag-marroquin-abogados"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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