{"id":663,"date":"2017-03-30T10:31:16","date_gmt":"2017-03-30T09:31:16","guid":{"rendered":"https:\/\/apnexus.es\/fiscalitat-en-la-compra-i-venda-dobres-dart-entre-particulars\/"},"modified":"2025-10-20T08:36:38","modified_gmt":"2025-10-20T08:36:38","slug":"fiscalitat-en-la-compra-i-venda-dobres-dart-entre-particulars","status":"publish","type":"post","link":"https:\/\/apnexus.es\/ca\/fiscalitat-en-la-compra-i-venda-dobres-dart-entre-particulars\/","title":{"rendered":"Fiscalitat en la compra i venda d&#8217;obres d&#8217;art entre particulars"},"content":{"rendered":"<p>La tributaci\u00f3 de la venda d&#8217;una obra d&#8217;art per un particular a un altre \u00e9s una consulta t\u00edpica de les rebudes al despatx: <strong><em>&#8220;Qu\u00e8 he de pagar en comprar o vendre una obra d&#8217;art?&#8221;<\/em><\/strong><\/p>\n<p>Doncs b\u00e9, en paraules f\u00e0cils per a persones alienes a l&#8217;assessoria fiscal, intentarem explicar la tributaci\u00f3 concreta d&#8217;aquest negoci.<\/p>\n<p><strong>El que compra:<br \/>\n<\/strong>La persona que, actuant com a particular, compra una obra d&#8217;art a un altre particular, ha de tributar per l&#8217;Impost de Transmissions Patrimonials Oneroses.<br \/>\nAquest impost est\u00e0 cedit a les Comunitats Aut\u00f2nomes i per tant s\u00f3n aquestes les que regulen el tipus impositiu que ha de pagar-se.<br \/>\nEn el cas concret de Catalunya, el tipus actual \u00e9s del 5% sobre el valor de compra (o el de mercat si aquest \u00e9s superior) i s&#8217;ha d&#8217;ingressar en el termini d&#8217;un mes a comptar des de la data de compra de l&#8217;obra d&#8217;art.<\/p>\n<p><strong>El que ven:<br \/>\n<\/strong>La persona que, actuant com a particular, ven una obra d&#8217;art a un altre particular (sempre que no sigui l&#8217;autor), ha de tributar a la declaraci\u00f3 de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques per l&#8217;increment de patrimoni (benefici) de l&#8217;operaci\u00f3, al tipus fix de l&#8217;estalvi.<br \/>\nEl benefici (base imposable de l&#8217;impost) ser\u00e0 el valor de venda menys el valor de compra i menys les despeses de compravenda.<br \/>\nEl tipus impositiu de l&#8217;estalvi \u00e9s variable i en aquests moments est\u00e0 entre el 21% i el 23%.<\/p>\n<p>Per a compravendes d&#8217;obres d&#8217;art entre empresaris o professionals, la tributaci\u00f3 canvia tant pel qual compra com para el que ven.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La tributaci\u00f3 en la venda d&#8217;obres d&#8217;art entre particulars. IRPF per al que ven. ITP per al que compra.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-663","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/663","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/comments?post=663"}],"version-history":[{"count":1,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/663\/revisions"}],"predecessor-version":[{"id":1279,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/663\/revisions\/1279"}],"wp:attachment":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/media?parent=663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/categories?post=663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/tags?post=663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}