{"id":8866,"date":"2023-08-01T21:41:50","date_gmt":"2023-08-01T19:41:50","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/la-planificacio-succesoria-2na-part\/"},"modified":"2023-08-01T21:41:50","modified_gmt":"2023-08-01T19:41:50","slug":"la-planificacio-succesoria-2na-part","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/ca\/la-planificacio-succesoria-2na-part\/","title":{"rendered":"La planificaci\u00f3 succesoria \u2013 2na part"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Taula de continguts<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/la-planificacio-succesoria-2na-part\/#La_planificacio_succesoria_%E2%80%93_2na_part\" >La planificaci\u00f3 succesoria \u2013 2na part<\/a><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"La_planificacio_succesoria_%E2%80%93_2na_part\"><\/span>La planificaci\u00f3 succesoria \u2013 2na part<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>La planificaci\u00f3 success\u00f2ria, com ja s&#8217;ha exposat anteriorment en aquest despatx, \u00e9s un assumpte important per\u00f2 sovint ignorat. Planificar la seva successi\u00f3 pr\u00e8viament pot permetre, des d&#8217;un punt de vista transaccional, evitar conting\u00e8ncies entre els hereus i, des d&#8217;un punt de vista fiscal, aplicar grans optimitzacions \u2013 sobretot pel que fa al pagament dels drets de successi\u00f3.<\/p>\n<p><strong>No obstant aix\u00f2, al no existir un impost de successi\u00f3 o impost equivalent en el Principat d&#8217;Andorra,<\/strong> \u00e9s important assenyalar que la imposici\u00f3 aplicable als hereus \u00e9s la del seu pa\u00eds de resid\u00e8ncia fiscal, no la del pa\u00eds de resid\u00e8ncia fiscal del difunt. En aquest sentit, i quan s\u2019evoquen els drets de successi\u00f3 a Fran\u00e7a, \u00e9s prec\u00eds recordar el que est\u00e0 establert per l&#8217;\u00faltim par\u00e0graf de l&#8217;article 750ter del Codi General dels Impostos: <strong>els hereus es veuen obligats a satisfer a Fran\u00e7a els drets de successi\u00f3 per a tots els b\u00e9ns i drets percebuts per part del difunt, siguin situats a Fran\u00e7a o a l&#8217;estranger, quan aquests hereus hagin tingut el seu domicili fiscal a Fran\u00e7a durant al menys sis dels 10 \u00faltims anys.<\/strong> En altres paraules, els hereus no es veuran obligats a pagar drets de successi\u00f3 a Fran\u00e7a quan hagin establert la seva resid\u00e8ncia fiscal a l&#8217;estranger. Aquesta condici\u00f3 temporal fa encara m\u00e9s important la planificaci\u00f3 successora pr\u00e8via per als futurs hereus domiciliats fiscalment a Fran\u00e7a.<\/p>\n<p>Per descomptat, cada procediment de successi\u00f3 \u00e9s diferent i la casu\u00edstica sobre aquest tema \u00e9s \u00e0mplia \u2013 sobretot en relaci\u00f3 amb la tipologia dels b\u00e9ns transmesos en cada successi\u00f3 que, en el seu cas, poden continuar estant subjectes als drets francesos de successi\u00f3 malgrat el respecte de les condicions esmentades anteriorment. En conseq\u00fc\u00e8ncia, \u00e9s essencial iniciar aquesta planificaci\u00f3 a temps.<\/p>\n<p>Aix\u00ed, la intervenci\u00f3 de diverses jurisdiccions \u2013entre les quals Andorra\u2013 i d&#8217;un consell adequat i professional avala grans beneficis transaccionals i fiscals per als seus hereus.<\/p>\n<p>El nostre Grup, AUG\u00c9 HOLDING GROUP, a trav\u00e9s de la seva empresa, AUG\u00c9 LEGAL &amp; FISCAL, proposa els serveis d&#8217;assessorament en planificaci\u00f3 success\u00f2ria des d&#8217;un punt de vista civil i fiscal, al mateix temps que disposa del millor equip multiling\u00fce i dels advocats que exerceixen a Andorra, Fran\u00e7a i Espanya.<\/p>\n<div class=\"elementor-element elementor-element-d15786e elementor-widget elementor-widget-text-editor\" data-id=\"d15786e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<div class=\"elementor-text-editor elementor-clearfix\">\n<p><strong>Marcos Sutil<\/strong><\/p>\n<p>Tax Department<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-e1f400d elementor-widget elementor-widget-text-editor\" data-id=\"e1f400d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<div class=\"elementor-text-editor elementor-clearfix\"><span style=\"color: #800000;\">Aug\u00e9 Legal &amp; Fiscal<\/span><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La planificaci\u00f3 succesoria \u2013 2na part La planificaci\u00f3 success\u00f2ria, com ja s&#8217;ha exposat anteriorment en aquest despatx, \u00e9s un assumpte important per\u00f2 sovint ignorat. Planificar la seva successi\u00f3 pr\u00e8viament pot permetre, des d&#8217;un punt de vista transaccional, evitar conting\u00e8ncies entre els hereus i, des d&#8217;un punt de vista fiscal, aplicar grans optimitzacions \u2013 sobretot pel [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8861,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-8866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/8866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=8866"}],"version-history":[{"count":0,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/8866\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media\/8861"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=8866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/categories?post=8866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/tags?post=8866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}