{"id":21503,"date":"2026-08-20T22:39:26","date_gmt":"2026-08-20T20:39:26","guid":{"rendered":"https:\/\/info.vivendex.com\/extincio-de-condomini-o-venda-directa-de-vivenda\/"},"modified":"2026-08-20T22:40:54","modified_gmt":"2026-08-20T20:40:54","slug":"extincio-de-condomini-o-venda-directa-de-vivenda","status":"publish","type":"post","link":"https:\/\/info.vivendex.com\/ca\/extincio-de-condomini-o-venda-directa-de-vivenda\/","title":{"rendered":"Extinci\u00f3 de condomini o venda directa de vivenda?"},"content":{"rendered":"<p id=\"p-rc_bb10043454388235-39\" data-path-to-node=\"6,1\"><span data-path-to-node=\"6,1,0\">L&#8217; <b data-path-to-node=\"6,1,0\" data-index-in-node=\"3\">extinci\u00f3 de condomini<\/b> (o dissoluci\u00f3 de comunitat ordin\u00e0ria) permet que un dels copropietaris s&#8217;adjudiqui el 100% de l&#8217;habitatge compensant econ\u00f2micament la resta per part seva indivisa. <\/span><\/p>\r\n<p data-path-to-node=\"6,1\"><span data-path-to-node=\"6,1,0\">Fiscalment resulta molt avantatjosa: no tributa per ITP<\/span> <span data-path-to-node=\"6,1,2\">, sin\u00f3 per <b data-path-to-node=\"6,1,2\" data-index-in-node=\"11\">Actes Jur\u00eddics Documentats (AJD a l&#8217;1,5% amb la tarifa AJ3)<\/b><\/span> <span data-path-to-node=\"6,1,4\">i no est\u00e0 subjecta a la Plusv\u00e0lua Municipal (IIVTNU).<\/span><\/p>\r\n<p id=\"p-rc_bb10043454388235-40\" data-path-to-node=\"6,2\"><span data-path-to-node=\"6,2,0\">Per contra, la <b data-path-to-node=\"6,2,0\" data-index-in-node=\"21\">venda directa<\/b> suposa transmetre la propietat a un tercer ali\u00e8: el comprador tributa al 10% (o tipus redu\u00eft auton\u00f2mic del 5%) d&#8217;ITP<\/span> <span data-path-to-node=\"6,2,2\">i els copropietaris venedors han de liquidar la <strong>Plusv\u00e0lua Municipal<\/strong> a l&#8217;Ajuntament i el <strong>guany patrimonial<\/strong> a l&#8217;IRPF.<\/span><\/p>\r\n<h2 data-path-to-node=\"6,2\">\u00c9s bona opci\u00f3 compartir una propietat?<\/h2>\r\n<p>\u00c9s <span data-path-to-node=\"9,2\">habitual atendre fam\u00edlies, exparelles o hereus que comparteixen la titularitat d&#8217;un pis o local comercial i es pregunten:<\/span> <span data-path-to-node=\"9,2\"><i data-path-to-node=\"9,2\" data-index-in-node=\"140\">Qu\u00e8 ens conv\u00e9 m\u00e9s: que un quedi la casa o vendre-la directament al mercat obert?<\/i><\/span><\/p>\r\n<p data-path-to-node=\"10\">El marc normatiu a Catalunya \u2014regulat pel <b data-path-to-node=\"10\" data-index-in-node=\"54\">Llibre Cinqu\u00e8 del Codi Civil de Catalunya (articles 552-1 i seg\u00fcents)<\/b> \u2014 estableix el principi que <strong>cap copropietari est\u00e0 obligat a romandre a la indivisi\u00f3<\/strong> .<\/p>\r\n<p id=\"p-rc_bb10043454388235-42\" data-path-to-node=\"11\"><span data-path-to-node=\"11,0\">A continuaci\u00f3, analitzem les difer\u00e8ncies legals, l\u201fimpacte tributari exacte segons la normativa de l\u201f <b data-path-to-node=\"11,0\" data-index-in-node=\"106\">Ag\u00e8ncia Tribut\u00e0ria de Catalunya (ATC)<\/b><\/span> <span data-path-to-node=\"11,2\">il\u201f <b data-path-to-node=\"11,2\" data-index-in-node=\"6\">Ajuntament de Barcelona<\/b> , \u200b\u200bacompanyats d\u201fexemples pr\u00e0ctics reals.<\/span><\/p>\r\n<h2 data-path-to-node=\"13\">Qu\u00e8 \u00e9s l&#8217;extinci\u00f3 de condomini i com funciona a Catalunya?<\/h2>\r\n<p id=\"p-rc_bb10043454388235-43\" data-path-to-node=\"14\"><span data-path-to-node=\"14,0\">La dissoluci\u00f3 de comunitat de b\u00e9ns o extinci\u00f3 de condomini \u00e9s l&#8217;acte jur\u00eddic mitjan\u00e7ant el qual es posa fi a la cotitularitat sobre un b\u00e9 indivisible (com un pis o un local comercial)<\/span> <span data-path-to-node=\"14,2\">.<\/span><\/p>\r\n<p data-path-to-node=\"14\"><span data-path-to-node=\"14,2\">At\u00e8s que un habitatge f\u00edsic no es pot partir materialment per la meitat sense desmer\u00e8ixer-lo o destruir-lo<\/span> <span data-path-to-node=\"14,4\">, la llei permet que <b data-path-to-node=\"14,4\" data-index-in-node=\"21\">un dels copropietaris s&#8217;adjudiqui la totalitat de l&#8217;immoble i aboni una compensaci\u00f3 econ\u00f2mica en met\u00e0l\u00b7lic a l&#8217;altre pel valor de la seva quota<\/b><\/span> <span data-path-to-node=\"14,6\">.<\/span><\/p>\r\n<h3 data-path-to-node=\"15\">R\u00e8gim fiscal de l&#8217;extinci\u00f3 de condomini a Catalunya:<\/h3>\r\n<ul>\r\n<li data-path-to-node=\"16,0,0\"><b data-path-to-node=\"16,0,0\" data-index-in-node=\"0\">Impost sobre Actes Jur\u00eddics Documentats ( <a href=\"https:\/\/info.vivendex.com\/ca\/vendre-casa-meva-per-comprar-ne-una-altra-com-estalviar-en-impostos\/\">AJD<\/a> ):<\/b><\/li>\r\n<\/ul>\r\n<p id=\"p-rc_bb10043454388235-44\" data-path-to-node=\"16,0,1\"><span data-path-to-node=\"16,0,1,0\">Es liquida davant l&#8217;ATC mitjan\u00e7ant el <b data-path-to-node=\"16,0,1,0\" data-index-in-node=\"35\">Model 600<\/b> amb el codi de tarifa <b data-path-to-node=\"16,0,1,0\" data-index-in-node=\"70\">AJ3<\/b> ( <i data-path-to-node=\"16,0,1,0\" data-index-in-node=\"75\">Adjudicacions derivades de dissolucions de comunitats de b\u00e9ns no subjectes a TPO<\/i> )<\/span><span data-path-to-node=\"16,0,1,2\">. A Catalunya, el tipus aplicable general \u00e9s de l&#8217; <b data-path-to-node=\"16,0,1,2\" data-index-in-node=\"47\">1,5%<\/b><\/span><span data-path-to-node=\"16,0,1,4\">.<\/span><\/p>\r\n<p id=\"p-rc_bb10043454388235-45\" data-path-to-node=\"16,0,2\"><span data-path-to-node=\"16,0,2,0\"><i data-path-to-node=\"16,0,2,0\" data-index-in-node=\"0\">Base imposable:<\/i> Seguint la reiterada doctrina del Tribunal Suprem, la base del gravamen \u00e9s el valor de la part adquirida\/dissolta o el valor del b\u00e9 d&#8217;acord amb el valor de refer\u00e8ncia del Cadastre<\/span> <span data-path-to-node=\"16,0,2,2\">.<\/span><\/p>\r\n<ul>\r\n<li data-path-to-node=\"16,1,0\"><b data-path-to-node=\"16,1,0\" data-index-in-node=\"0\">Impost sobre Transmissions Patrimonials Oneroses ( <a href=\"https:\/\/info.vivendex.com\/ca\/limpost-de-transmissions-patrimonials-a-barcelona\/\">ITP<\/a> ):<\/b><\/li>\r\n<\/ul>\r\n<p id=\"p-rc_bb10043454388235-46\" data-path-to-node=\"16,1,1\"><span data-path-to-node=\"16,1,1,0\"><b data-path-to-node=\"16,1,1,0\" data-index-in-node=\"0\">No tributa per ITP (0%)<\/b><\/span><span data-path-to-node=\"16,1,1,2\">. No hi ha transmissi\u00f3 patrimonial onerosa a tercers, sin\u00f3 la mera especificaci\u00f3 o concreci\u00f3 d&#8217;un dret preexistent<\/span><span data-path-to-node=\"16,1,1,4\">.<\/span><\/p>\r\n<ul>\r\n<li data-path-to-node=\"16,2,0\"><b data-path-to-node=\"16,2,0\" data-index-in-node=\"0\"><a href=\"https:\/\/info.vivendex.com\/ca\/ca-com-calcular-la-plusvalua-a-barcelona\/\">Plusv\u00e0lua Municipal<\/a> (IIVTNU &#8211; Ajuntament de Barcelona):<\/b><\/li>\r\n<\/ul>\r\n<p data-path-to-node=\"16,2,1\">L&#8217;extinci\u00f3 de condomini amb compensaci\u00f3 en diners no genera meritaci\u00f3 de l&#8217;impost sobre l&#8217;increment de valor dels terrenys de naturalesa urbana (no subjecci\u00f3), i es trasllada la data i el valor d&#8217;adquisici\u00f3 originaris a la transmissi\u00f3 futura que faci l&#8217;adjudicatari.<\/p>\r\n<ul>\r\n<li data-path-to-node=\"16,3,0\"><b data-path-to-node=\"16,3,0\" data-index-in-node=\"0\"><a href=\"https:\/\/info.vivendex.com\/ca\/ufaq\/existen-exenciones-para-no-pagar-irpf-por-la-venta-del-piso\/\">IRPF<\/a> (Guany o P\u00e8rdua Patrimonial):<\/b><\/li>\r\n<\/ul>\r\n<p data-path-to-node=\"16,3,1\">Si ladjudicaci\u00f3 i la compensaci\u00f3 es realitzen valorant el b\u00e9 al seu <b data-path-to-node=\"16,3,1\" data-index-in-node=\"72\">valor hist\u00f2ric dadquisici\u00f3<\/b> , no hi ha guany patrimonial subjecte a IRPF. Si l&#8217;immoble es valora a preu actual de mercat i aquest \u00e9s superior al de compra original, la persona que rep la compensaci\u00f3 diner\u00e0ria haur\u00e0 de tributar a l&#8217;IRPF per la difer\u00e8ncia patrimonial obtinguda.<\/p>\r\n<div id=\"cta\"><div class=\"cta_tipo1\"><div class=\"imagenCTA\"><img decoding=\"async\" class=\"imgCTA\" src=\"https:\/\/info.vivendex.com\/wp-content\/uploads\/2025\/02\/cta-simulador-plusvalia.jpg\"\/><\/div><div class=\"texto\"><div class=\"contenedor\"><p class=\"tituloCTA\"><a class=\"linkCTA titleCTA\" href=\"https:\/\/info.vivendex.com\/ca\/calculadora-plusvalua-municipal-barcelona-cat\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=plusvalia_municipal_barcelona_ca&amp;utm_gen=utmdc\">Calculadora de Plusv\u00e0lua a Barcelona<\/a><\/p><p class=\"subtituloCTA\">Calcula quant pagar\u00e0s per la Plusv\u00e0lua del teu habitatge.<\/p><div class=\"botonCTA\"><a class=\"linkCTA botontextCTA\" href=\"https:\/\/info.vivendex.com\/ca\/calculadora-plusvalua-municipal-barcelona-cat\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=plusvalia_municipal_barcelona_ca&amp;utm_gen=utmdc\">Accedir<\/a><\/div><\/div><\/div><\/div><style>.cta_tipo1 {font-family: \"muli\";width: 100%;max-width: 100%;height: 225px;margin: 0 auto;box-sizing: border-box;flex-wrap: nowrap;display: flex;justify-content: center;align-items: center;overflow: hidden;background: #fff;position: relative;}.cta_tipo1 .imagenCTA {width: 55%;top: 0;left: 0;height: 100%;}.cta_tipo1 .imagenCTA img {width: 100%;height: 100%;object-fit: cover;}.cta_tipo1 .texto {position: relative;background-color: #006a8e;width: 45%;height: 100%;z-index: 2;}.cta_tipo1 .texto .contenedor {width: 100%;height: 100%;display: flex;flex-direction: column;align-items: center;justify-content: center;}.cta_tipo1 .texto .contenedor p {font-weight: bold;text-transform: uppercase;text-align: center;margin: 0;}.cta_tipo1 .texto .contenedor p.tituloCTA {margin-bottom: 10px;width: 94%;line-height: initial;}.cta_tipo1 .texto .contenedor p a.linkCTA.titleCTA {color: #d4cfca;font-size: 20px;}.cta_tipo1 .texto .contenedor p.subtituloCTA {color:#fff;font-weight: normal;font-size: 16px;text-transform: none;margin: 5px 20px 20px;}.cta_tipo1 .texto .contenedor p a {text-decoration: none;color: #fff;}.cta_tipo1 .botonCTA {display: flex;}.cta_tipo1 .botonCTA a {font-size: 14px;background: #fff;padding: 15px 10px;color: #006a8e;text-decoration: none;border-radius: 0px;}@media (max-width:600px) {.cta_tipo1 {height: auto;flex-wrap: wrap;}.cta_tipo1 .imagenCTA {height: 200px;width: 100%;}.cta_tipo1 .texto {padding-top: 10px;width: 100%;}.cta_tipo1 .botonCTA {margin-top: 10px;margin-bottom: 20px;}}<\/style><\/div>\r\n<h2 data-path-to-node=\"18\">Qu\u00e8 \u00e9s la venda directa de vivenda i quins costos implica?<\/h2>\r\n<p id=\"p-rc_bb10043454388235-47\" data-path-to-node=\"19\"><span data-path-to-node=\"19,0\">La venda tradicional passa quan tots els cotitulars acorden transmetre el 100% del ple domini a un tercer comprador al mercat immobiliari lliure<\/span> <span data-path-to-node=\"19,2\">.<\/span><\/p>\r\n<h3 data-path-to-node=\"20\">R\u00e8gim fiscal de la compravenda ordin\u00e0ria:<\/h3>\r\n<ul>\r\n<li data-path-to-node=\"21,0,0\"><b data-path-to-node=\"21,0,0\" data-index-in-node=\"0\">Per al comprador:<\/b> <span data-path-to-node=\"21,0,1,0,0,0\">En habitatge de segona m\u00e0 a Barcelona\/Catalunya, heu d&#8217;abonar l&#8217; <b data-path-to-node=\"21,0,1,0,0,0\" data-index-in-node=\"66\">ITP (Model 600)<\/b><\/span> <span data-path-to-node=\"21,0,1,0,0,2\">: Des del 27\/06\/2025 l&#8217;escala general \u00e9s 10 % fins a 600.000 \u20ac, i despr\u00e9s aplica una tarifa progressiva per trams amb tipus marginals de l&#8217;11 %, 12 % i 13 %.<\/span> <span data-path-to-node=\"21,0,1,0,0,6\">.<\/span> <span data-path-to-node=\"21,0,1,1,0,0\">Hi ha tipus redu\u00efts auton\u00f2mics del <b data-path-to-node=\"21,0,1,1,0,0\" data-index-in-node=\"40\">5%<\/b> per a joves de 35 anys (des de la reforma del 2025) o menors amb ingressos ajustats, fam\u00edlies nombroses, monoparentals o persones amb discapacitat<\/span> <span data-path-to-node=\"21,0,1,1,0,2\">.<\/span>\r\n<p data-path-to-node=\"21,1,0\">\u00a0<\/p>\r\n<\/li>\r\n<li data-path-to-node=\"21,1,0\"><b data-path-to-node=\"21,1,0\" data-index-in-node=\"0\">Pels venedors (copropietaris):<\/b> <span data-path-to-node=\"21,1,1,0,0,0\"><b data-path-to-node=\"21,1,1,0,0,0\" data-index-in-node=\"0\">Plusv\u00e0lua Municipal (IIVTNU):<\/b> Es liquida davant de l&#8217;Institut Municipal d&#8217;Hisenda de Barcelona en el termini de 30 dies h\u00e0bils des de la signatura notarial<\/span><span data-path-to-node=\"21,1,1,0,0,2\">. Les her\u00e8ncies tenen un r\u00e8gim de sis mesos, prorrogable. <\/span><span data-path-to-node=\"21,1,1,1,0,0\"><b data-path-to-node=\"21,1,1,1,0,0\" data-index-in-node=\"0\">IRPF:<\/b> Cada titular haur\u00e0 de declarar el guany patrimonial generat entre el valor de venda real (o de refer\u00e8ncia)<\/span> <span data-path-to-node=\"21,1,1,1,0,2\">i el valor d&#8217;adquisici\u00f3 original a la seva declaraci\u00f3 de la renda.<\/span><\/li>\r\n<\/ul>\r\n<ol start=\"1\" data-path-to-node=\"21\">\r\n<li style=\"list-style-type: none;\">\u00a0<\/li>\r\n<\/ol>\r\n<h2 data-path-to-node=\"23\">Comparativa pr\u00e0ctica: Cas real a Barcelona<\/h2>\r\n<p data-path-to-node=\"24\">Per entendre-ho de forma clara, analitzem el cas de dos germans, <b data-path-to-node=\"24\" data-index-in-node=\"68\">el Marc i la Laura<\/b> , copropietaris al 50% d&#8217;un pis al barri de Gr\u00e0cia (Barcelona), adquirit origin\u00e0riament per 200.000 \u20ac i actualment valorat en <b data-path-to-node=\"24\" data-index-in-node=\"217\">300.000 \u20ac<\/b> .<\/p>\r\n\r\n<figure class=\"wp-block-table is-style-stripes\" style=\"margin: 28px 0; overflow-x: auto;\">\r\n<table style=\"width: 100%; border-collapse: separate; border-spacing: 0; border: 1px solid #D7D2CB; border-radius: 8px; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif; font-size: 15px; background-color: #ffffff; box-shadow: 0 4px 12px rgba(0,0,0,0.04);\">\r\n<thead>\r\n<tr style=\"background-color: #006a8e; color: #ffffff;\">\r\n<th style=\"padding: 16px; text-align: left; font-weight: bold; border-top-left-radius: 7px; width: 30%;\"><span style=\"color: #000000;\"><strong>Concepte \/ Impost<\/strong><\/span><\/th>\r\n<th style=\"padding: 16px; text-align: left; font-weight: bold; width: 35%;\"><span style=\"color: #000000;\"><strong>Opci\u00f3 A: Extinci\u00f3 de Condomini<\/strong><\/span> <span style=\"color: #000000;\"><strong><span style=\"font-size: 13px;\">(Laura s&#8217;adjudica el pis)<\/span><\/strong><\/span><\/th>\r\n<th style=\"padding: 16px; text-align: left; font-weight: bold; border-top-right-radius: 7px; width: 35%;\"><span style=\"color: #000000;\"><strong>Opci\u00f3 B: Venda Directa a Tercer<\/strong><\/span> <span style=\"color: #000000;\"><strong><span style=\"font-size: 13px;\">(Comprador adquireix el pis)<\/span><\/strong><\/span><\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr style=\"background-color: #ffffff; border-bottom: 1px solid #EAE6E1;\">\r\n<td style=\"padding: 14px 16px; font-weight: 600; color: #2c3e50; border-bottom: 1px solid #EAE6E1;\">Transmissi\u00f3 patrimonial (ITP)<\/td>\r\n<td style=\"padding: 14px 16px; color: #006a8e; font-weight: bold; background-color: #f0f7f9; border-bottom: 1px solid #EAE6E1;\">0 \u20ac <span style=\"font-weight: 400; font-size: 13px; display: block; color: #555;\">(No subjecte a ITP)<\/span><\/td>\r\n<td style=\"padding: 14px 16px; color: #333333; border-bottom: 1px solid #EAE6E1;\">30.000 \u20ac <span style=\"font-weight: 400; font-size: 13px; display: block; color: #666;\">(10% a c\u00e0rrec del comprador)<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"background-color: #faf9f8; border-bottom: 1px solid #EAE6E1;\">\r\n<td style=\"padding: 14px 16px; font-weight: 600; color: #2c3e50; border-bottom: 1px solid #EAE6E1;\">Actes Jur\u00eddics Documentats (AJD)<\/td>\r\n<td style=\"padding: 14px 16px; color: #333333; background-color: #f0f7f9; border-bottom: 1px solid #EAE6E1;\">2.250 \u20ac <span style=\"font-weight: 400; font-size: 13px; display: block; color: #666;\">(Tarifa AJ3, 1,5% sobre 150.000 \u20ac)<\/span><\/td>\r\n<td style=\"padding: 14px 16px; color: #333333; border-bottom: 1px solid #EAE6E1;\">0 \u20ac <span style=\"font-weight: 400; font-size: 13px; display: block; color: #666;\">(No aplicable a 2a m\u00e0 subjecta a ITP)<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"background-color: #ffffff; border-bottom: 1px solid #EAE6E1;\">\r\n<td style=\"padding: 14px 16px; font-weight: 600; color: #2c3e50; border-bottom: 1px solid #EAE6E1;\">Plusv\u00e0lua Municipal (Barcelona)<\/td>\r\n<td style=\"padding: 14px 16px; color: #006a8e; font-weight: bold; background-color: #f0f7f9; border-bottom: 1px solid #EAE6E1;\">0 \u20ac <span style=\"font-weight: 400; font-size: 13px; display: block; color: #555;\">(No subjecta en adjudicaci\u00f3 simple)<\/span><\/td>\r\n<td style=\"padding: 14px 16px; color: #333333; border-bottom: 1px solid #EAE6E1;\">Subjecta <span style=\"font-weight: 400; font-size: 13px; display: block; color: #666;\">(A liquidar pels dos germans venedors)<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"background-color: #faf9f8; border-bottom: 1px solid #EAE6E1;\">\r\n<td style=\"padding: 14px 16px; font-weight: 600; color: #2c3e50; border-bottom: 1px solid #EAE6E1;\">Honoraris Notaria i Registre<\/td>\r\n<td style=\"padding: 14px 16px; color: #333333; background-color: #f0f7f9; border-bottom: 1px solid #EAE6E1;\">~800 \u20ac <span style=\"font-weight: 400; font-size: 13px; display: block; color: #666;\">(Una sola escriptura)<\/span><\/td>\r\n<td style=\"padding: 14px 16px; color: #333333; border-bottom: 1px solid #EAE6E1;\">~1.500 \u20ac <span style=\"font-weight: 400; font-size: 13px; display: block; color: #666;\">(Despeses habituals de compravenda)<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"background-color: #ffffff;\">\r\n<td style=\"padding: 14px 16px; font-weight: 600; color: #2c3e50; border-bottom-left-radius: 7px;\">Resultat per a les parts<\/td>\r\n<td style=\"padding: 14px 16px; color: #006a8e; font-weight: 600; background-color: #f0f7f9;\">La Laura conserva la llar i el Marc cobra 150.000 \u20ac de compensaci\u00f3.<\/td>\r\n<td style=\"padding: 14px 16px; color: #333333; border-bottom-right-radius: 7px;\">Tots dos reben liquiditat neta del mercat despr\u00e9s de descomptar impostos.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<h2 data-path-to-node=\"33\">La hipoteca pendiente sobre la vivienda<\/h2>\r\n<p data-path-to-node=\"34\"><span data-path-to-node=\"34,0\">En situaciones de divorcio o separaci\u00f3n en Barcelona, la vivienda com\u00fan frecuentemente tiene un pr\u00e9stamo hipotecario en curso<\/span><span data-path-to-node=\"34,2\">.<\/span><\/p>\r\n<ul>\r\n<li data-path-to-node=\"35,0,0\"><b data-path-to-node=\"35,0,0\" data-index-in-node=\"0\">Si se opta por la extinci\u00f3n de condominio:<\/b> La persona que se queda el inmueble debe negociar con el banco una <b data-path-to-node=\"35,0,0\" data-index-in-node=\"110\">novaci\u00f3n hipotecaria con liberaci\u00f3n de deudor<\/b> para que la expareja quede totalmente desvinculada de la deuda bancaria.<\/li>\r\n<li data-path-to-node=\"35,1,0\"><span data-path-to-node=\"35,1,0,0\"><b data-path-to-node=\"35,1,0,0\" data-index-in-node=\"0\">Si se opta por la venta directa:<\/b> La hipoteca se cancela econ\u00f3micamente y registralmente en el mismo acto notarial de la compraventa con el cheque del comprador<\/span><span data-path-to-node=\"35,1,0,2\">.<\/span><\/li>\r\n<\/ul>\r\n<p>La adjudicaci\u00f3n del inmueble no libera por s\u00ed sola al cotitular frente al banco y que la tributaci\u00f3n de la novaci\u00f3n debe analizarse separadamente.<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-21493\" src=\"https:\/\/info.vivendex.com\/wp-content\/uploads\/2026\/08\/extincion_vs_venta.png\" alt=\"extincion_vs_venta\" width=\"1200\" height=\"630\" srcset=\"https:\/\/info.vivendex.com\/wp-content\/uploads\/2026\/08\/extincion_vs_venta.png 1200w, https:\/\/info.vivendex.com\/wp-content\/uploads\/2026\/08\/extincion_vs_venta-300x158.png 300w, https:\/\/info.vivendex.com\/wp-content\/uploads\/2026\/08\/extincion_vs_venta-1024x538.png 1024w, https:\/\/info.vivendex.com\/wp-content\/uploads\/2026\/08\/extincion_vs_venta-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\r\n<h2 data-path-to-node=\"37\">Preguntas Frecuentes (FAQ)<\/h2>\r\n<h3 data-path-to-node=\"38\">\u00bfQu\u00e9 ocurre si la vivienda procede de una herencia reciente?<\/h3>\r\n<p id=\"p-rc_bb10043454388235-56\" data-path-to-node=\"39\"><span data-path-to-node=\"39,0\">Si heredasteis el inmueble y aplicasteis la reducci\u00f3n auton\u00f3mica del 95% por vivienda habitual del causante en el Impuesto sobre Sucesiones (ATC), deb\u00e9is prestar especial atenci\u00f3n<\/span><span data-path-to-node=\"39,2\">: la normativa exige mantener el inmueble en el patrimonio durante <b data-path-to-node=\"39,2\" data-index-in-node=\"67\">5 a\u00f1os<\/b><\/span><span data-path-to-node=\"39,4\">. <\/span><\/p>\r\n<p data-path-to-node=\"39\"><span data-path-to-node=\"39,4\">Extinguir el condominio antes de ese plazo puede originar la p\u00e9rdida del beneficio fiscal para quien cede su parte, debiendo liquidar una complementaria con intereses de demora<\/span><span data-path-to-node=\"39,6\">.<\/span><\/p>\r\n<h3 data-path-to-node=\"40\">\u00bfEs obligatorio tasar el inmueble para la extinci\u00f3n de condominio?<\/h3>\r\n<p id=\"p-rc_bb10043454388235-57\" data-path-to-node=\"41\"><span data-path-to-node=\"41,0\">Es fundamental contar con una valoraci\u00f3n rigurosa de mercado y consultar el <b data-path-to-node=\"41,0\" data-index-in-node=\"76\">Valor de Referencia del Catastro<\/b><\/span><span data-path-to-node=\"41,2\">, ya que la Direcci\u00f3n General de Tributos y la ATC toman como base imponible m\u00ednima este valor fiscal oficial<\/span><span data-path-to-node=\"41,4\">.<\/span><\/p>\r\n<h3 data-path-to-node=\"42\">\u00bfQu\u00e9 documentaci\u00f3n necesitamos para tramitar la operaci\u00f3n?<\/h3>\r\n<p data-path-to-node=\"43\">Tanto para una extinci\u00f3n como para una venta en Barcelona, necesitar\u00e9is la <a class=\"ng-star-inserted\" href=\"https:\/\/www.google.com\/search?q=https:\/\/info.vivendex.com\/documentos-vender-piso\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahcKEwjqnNjDxa6WAxUAAAAAHQAAAAAQbw\">escritura de propiedad original<\/a>, la <a class=\"ng-star-inserted\" href=\"https:\/\/www.google.com\/search?q=https:\/\/info.vivendex.com\/cedula-habitabilidad-barcelona\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahcKEwjqnNjDxa6WAxUAAAAAHQAAAAAQcA\">c\u00e9dula de habitabilidad vigente<\/a>, el <a class=\"ng-star-inserted\" href=\"https:\/\/www.google.com\/search?q=https:\/\/info.vivendex.com\/certificado-energetico\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahcKEwjqnNjDxa6WAxUAAAAAHQAAAAAQcQ\">certificado de eficiencia energ\u00e9tica<\/a>, el \u00faltimo recibo del IBI pagado,y el certificado de estar al corriente de pagos con la comunidad de propietarios, el <span data-slate-fragment=\"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\">certificado de deuda hipotecaria, documentaci\u00f3n del pr\u00e9stamo, t\u00edtulos sucesorios o matrimoniales, recibos y acreditaciones fiscales.<\/span><\/p>\r\n<h2 data-path-to-node=\"45\">\u00bfNecesitas ayuda para tomar la mejor decisi\u00f3n?<\/h2>\r\n<p id=\"p-rc_bb10043454388235-58\" data-path-to-node=\"46\"><span data-path-to-node=\"46,0\">Tanto si decides adjudicarte la vivienda como si prefieres comercializarla con nuestro plan integral de marketing inmobiliario, en <b data-path-to-node=\"46,0\" data-index-in-node=\"131\">Vivendex<\/b> ponemos a tu disposici\u00f3n profesionales especializados, agentes API colegiados y un asesoramiento fiscal y patrimonial personalizado en Barcelona y Reus<\/span><span data-path-to-node=\"46,2\">.<\/span><\/p>\r\n<p data-path-to-node=\"46\"><div id=\"cta\"><div class=\"cta_tipo1\"><div class=\"imagenCTA\"><img decoding=\"async\" class=\"imgCTA\" src=\"https:\/\/info.vivendex.com\/wp-content\/uploads\/2025\/03\/CTA-alexia-IA.jpg\"\/><\/div><div class=\"texto\"><div class=\"contenedor\"><p class=\"tituloCTA\"><a class=\"linkCTA titleCTA\" href=\"https:\/\/calendar.google.com\/calendar\/u\/0\/appointments\/schedules\/AcZssZ3-s_BSGqinJhj3-JBFlD_pGFg1fr2g0oPNQwIOGYq64GVm6eUL6CfpvTdqG9v6XcOoOksRqUbC\">Parla amb un agent<\/a><\/p><p class=\"subtituloCTA\">Reserva una trucada gratu\u00efta amb un expert immobiliari<\/p><div class=\"botonCTA\"><a class=\"linkCTA botontextCTA\" href=\"https:\/\/calendar.google.com\/calendar\/u\/0\/appointments\/schedules\/AcZssZ3-s_BSGqinJhj3-JBFlD_pGFg1fr2g0oPNQwIOGYq64GVm6eUL6CfpvTdqG9v6XcOoOksRqUbC\">Reservar trucada<\/a><\/div><\/div><\/div><\/div><style>.cta_tipo1 {font-family: \"muli\";width: 100%;max-width: 100%;height: 225px;margin: 0 auto;box-sizing: border-box;flex-wrap: nowrap;display: flex;justify-content: center;align-items: center;overflow: hidden;background: #fff;position: relative;}.cta_tipo1 .imagenCTA {width: 55%;top: 0;left: 0;height: 100%;}.cta_tipo1 .imagenCTA img {width: 100%;height: 100%;object-fit: cover;}.cta_tipo1 .texto {position: relative;background-color: #006a8e;width: 45%;height: 100%;z-index: 2;}.cta_tipo1 .texto .contenedor {width: 100%;height: 100%;display: flex;flex-direction: column;align-items: center;justify-content: center;}.cta_tipo1 .texto .contenedor p {font-weight: bold;text-transform: uppercase;text-align: center;margin: 0;}.cta_tipo1 .texto .contenedor p.tituloCTA {margin-bottom: 10px;width: 94%;line-height: initial;}.cta_tipo1 .texto .contenedor p a.linkCTA.titleCTA {color: #d4cfca;font-size: 20px;}.cta_tipo1 .texto .contenedor p.subtituloCTA {color:#fff;font-weight: normal;font-size: 16px;text-transform: none;margin: 5px 20px 20px;}.cta_tipo1 .texto .contenedor p a {text-decoration: none;color: #fff;}.cta_tipo1 .botonCTA {display: flex;}.cta_tipo1 .botonCTA a {font-size: 14px;background: #fff;padding: 15px 10px;color: #006a8e;text-decoration: none;border-radius: 0px;}@media (max-width:600px) {.cta_tipo1 {height: auto;flex-wrap: wrap;}.cta_tipo1 .imagenCTA {height: 200px;width: 100%;}.cta_tipo1 .texto {padding-top: 10px;width: 100%;}.cta_tipo1 .botonCTA {margin-top: 10px;margin-bottom: 20px;}}<\/style><\/div>\r\n<\/p><p data-path-to-node=\"46\">\u00a0<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>L&#8217; extinci\u00f3 de condomini (o dissoluci\u00f3 de comunitat ordin\u00e0ria) permet que un dels copropietaris s&#8217;adjudiqui el 100% de l&#8217;habitatge compensant econ\u00f2micament la resta per part seva indivisa. Fiscalment resulta molt avantatjosa: no tributa per ITP , sin\u00f3 per Actes Jur\u00eddics Documentats (AJD a l&#8217;1,5% amb la tarifa AJ3) i no est\u00e0 subjecta a la Plusv\u00e0lua [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":21504,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[119],"tags":[573,346,483,576,555,575,574],"class_list":["post-21503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consells-venedor","tag-condomini","tag-herencia-ca","tag-irpf","tag-itp","tag-plusvalua","tag-regim-fiscal","tag-venda-directa"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Extinci\u00f3 de condomini o venda directa de vivenda? - Vivendex People &amp; Properties<\/title>\n<meta name=\"description\" content=\"Cas pr\u00e0ctic d&#039;Extinci\u00f3 de condomini o venda directa d&#039;habitatge a Barcelona, \u200b\u200bamb repercussi\u00f3 fiscal\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/info.vivendex.com\/ca\/extincio-de-condomini-o-venda-directa-de-vivenda\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Extinci\u00f3 de condomini o venda directa de vivenda? 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