{"id":2235,"date":"2026-04-28T15:55:37","date_gmt":"2026-04-28T13:55:37","guid":{"rendered":"https:\/\/info.vivendex.com\/retail\/com-estalviar-fiscalment-a-la-compra-dun-local-o-oficina-a-barcelona\/"},"modified":"2026-04-28T15:58:23","modified_gmt":"2026-04-28T13:58:23","slug":"com-estalviar-fiscalment-a-la-compra-dun-local-o-oficina-a-barcelona","status":"publish","type":"post","link":"https:\/\/info.vivendex.com\/retail\/ca\/com-estalviar-fiscalment-a-la-compra-dun-local-o-oficina-a-barcelona\/","title":{"rendered":"Com estalviar fiscalment a la compra d&#8217;un local o oficina a Barcelona"},"content":{"rendered":"<p>La normativa catalana relativa a ladquisici\u00f3 de locals i oficines permet <strong>estalvis de fins al 7,5%<\/strong> del valor de loperaci\u00f3.<\/p>\n<p>Si vols comprar una oficina a l&#8217;Eixample o el 22@, <b data-path-to-node=\"39\" data-index-in-node=\"54\">no acceptis l&#8217;ITP per defecte<\/b> . Consulta amb el teu assessor de <a href=\"https:\/\/www.vivendexretail.com\/\" target=\"_blank\" rel=\"noopener\">Vivendex Retail<\/a> la viabilitat de la <b data-path-to-node=\"39\" data-index-in-node=\"128\">Ren\u00fancia a l&#8217;Exempci\u00f3 de l&#8217;IVA<\/b> <span class=\"animating\">.<\/span><\/p>\n<p>La difer\u00e8ncia entre pagar un 10% d&#8217;impost o un 2,5% pot finan\u00e7ar gran part de la compra i la reforma del teu nou espai professional.<\/p>\n<p>T&#8217;expliquem com reduir la c\u00e0rrega tribut\u00e0ria per augmentar-ne la rendibilitat.<\/p>\n<h2>L&#8217;IVA i l&#8217;ITP a la compra de locals i oficines<\/h2>\n<p data-path-to-node=\"5\"><span class=\"\">Els impostos depenen de si la transacci\u00f3 \u00e9s una &#8220;primera entrega&#8221; (obra nova) o una &#8220;segona o posterior transmissi\u00f3&#8221; (segona m\u00e0).<\/span><\/p>\n<h3 class=\"\" data-path-to-node=\"6\">Compra d\u00b4Obra Nova: Subjecta a IVA<\/h3>\n<p data-path-to-node=\"7\"><span class=\"\">Si compres directament al promotor,<\/span> <span class=\"\">l&#8217;operaci\u00f3 tributa obligat\u00f2riament per l&#8217;<\/span> <b class=\"\" data-path-to-node=\"7\" data-index-in-node=\"82\">IVA al 21%<\/b> <span class=\"\">.<\/span><\/p>\n<ul data-path-to-node=\"8\">\n<li>\n<p data-path-to-node=\"8,0,0\"><b class=\"\" data-path-to-node=\"8,0,0\" data-index-in-node=\"0\"><a href=\"https:\/\/info.vivendex.com\/retail\/oficinas-y-locales-de-negocios-para-profesionales-en-barcelona\/\">AJD a Catalunya<\/a> :<\/b> <span class=\"\">Se suma l&#8217;impost d&#8217;actes jur\u00eddics documentats, que quan es renuncia a l&#8217;exempci\u00f3 de l&#8217;IVA en compravendes que ho permetin (comprador i venedor siguin subjectes passius d&#8217;IVA) \u00e9s del <strong>3,50%<\/strong> a Catalunya.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,1,0\"><b class=\"\" data-path-to-node=\"8,1,0\" data-index-in-node=\"0\">Avantatge:<\/b> <span class=\"\">L&#8217;IVA \u00e9s dedu\u00efble per a professionals.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,2,0\"><b class=\"\" data-path-to-node=\"8,2,0\" data-index-in-node=\"0\">Desavantatge:<\/b> <span class=\"\">Exigeix \u200b\u200bun esfor\u00e7 de tresoreria inicial molt elevat.<\/span><\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-path-to-node=\"9\">Compra de Segona M\u00e0: El R\u00e8gim General (ITP)<\/h3>\n<p data-path-to-node=\"10\"><span class=\"\">Per defecte,<\/span> <span class=\"\">aquestes operacions estan exemptes d&#8217;IVA i tributen per l&#8217;<\/span> <a href=\"https:\/\/info.vivendex.com\/retail\/es-retail-impuestos-en-la-compra-de-un-local-iva-o-itp\/\"><b class=\"\" data-path-to-node=\"10\" data-index-in-node=\"70\">impost de transmissions patrimonials (ITP)<\/b><\/a> <span class=\"\">.<\/span> <span class=\"\">A Catalunya,<\/span> <span class=\"\">els tipus vigents per al 2026 s\u00f3n:<\/span><\/p>\n<ul data-path-to-node=\"11\">\n<li>\n<p data-path-to-node=\"11,0,0\"><b class=\"\" data-path-to-node=\"11,0,0\" data-index-in-node=\"0\">10%<\/b> <span class=\"\">sobre els primers<\/span> <span class=\"\">1.000.000<\/span> <span class=\"\">\u20ac del valor de l&#8217;immoble.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"11,1,0\"><b class=\"\" data-path-to-node=\"11,1,0\" data-index-in-node=\"0\">11%<\/b> <span class=\"\">sobre el tram que excedeixi aquesta quantitat.<\/span><\/p>\n<\/li>\n<\/ul>\n<blockquote class=\"\" data-path-to-node=\"12\"><p>Per a un empresari, l&#8217;ITP \u00e9s un &#8220;cost enfonsat&#8221;. No es pot deduir trimestralment; nom\u00e9s es recupera via amortitzaci\u00f3 comptable al llarg de d\u00e8cades<\/p><\/blockquote>\n<h2 data-path-to-node=\"12,0\">Ren\u00fancia a l&#8217;Exempci\u00f3 de l&#8217;IVA<\/h2>\n<p data-path-to-node=\"15\">En comprar un local de segona m\u00e0, l&#8217;operaci\u00f3 sol estar exempta d&#8217;IVA i tributa per ITP, d&#8217;un 6-10% a Catalunya, i generalment \u00e9s 10% a Barcelona per a imports inferiors a 1M\u20ac.<\/p>\n<p data-path-to-node=\"15\"><span class=\"\">Per optimitzar l&#8217;estalvi,<\/span> <span class=\"\">la llei permet que els professionals renunci\u00efn a l&#8217; <a href=\"https:\/\/info.vivendex.com\/retail\/si-vendo-un-local-en-barcelona-cuanto-tengo-que-pagar-a-hacienda\/\"><strong>exempci\u00f3 de l&#8217;IVA<\/strong><\/a> en compres de segona m\u00e0.<\/span> <span class=\"\">Aix\u00f2 permet passar d&#8217;un ITP del 10% (no recuperable) a un IVA del 21% (totalment dedu\u00efble).<\/span><\/p>\n<p data-path-to-node=\"16\">Requisits per a la ren\u00fancia:<\/p>\n<ol start=\"1\" data-path-to-node=\"17\">\n<li>\n<p data-path-to-node=\"17,0,0\"><b class=\"\" data-path-to-node=\"17,0,0\" data-index-in-node=\"0\">Totes dues parts han de ser professionals o empreses<\/b> <span class=\"\">en exercici de la seva activitat.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"17,1,0\"><b class=\"\" data-path-to-node=\"17,1,0\" data-index-in-node=\"0\">El comprador ha de tenir dret a la deducci\u00f3<\/b> <span class=\"\">total o parcial de lIVA (basat en la seva activitat econ\u00f2mica).<\/span><\/p>\n<\/li>\n<li>Cal que s&#8217;apliqui la <strong>inversi\u00f3 del subjecte passiu (IVA\/ISP)<\/strong><\/li>\n<\/ol>\n<p data-path-to-node=\"18\">El mecanisme d&#8217;inversi\u00f3 del subjecte passiu (ISP) consisteix que, en <span class=\"\">renunciar a l&#8217;exempci\u00f3,<\/span> <span class=\"\">s&#8217;activa l&#8217;article 84.<\/span> <span class=\"\">U.<\/span> <span class=\"\">2n.<\/span> <span class=\"\">e de la Llei de lIVA.<\/span> <span class=\"\">Aix\u00f2 vol dir que:<\/span><\/p>\n<ul data-path-to-node=\"20\">\n<li>\n<p data-path-to-node=\"20,0,0\"><span class=\"\">El venedor emet factura amb<\/span> <b class=\"\" data-path-to-node=\"20,0,0\" data-index-in-node=\"30\">IVA al 0%<\/b> <span class=\"\">.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"20,1,0\"><span class=\"\">El comprador &#8220;autorepercuteix&#8221; l&#8217;impost a la seva declaraci\u00f3 (Model 303).<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"20,2,0\"><b class=\"\" data-path-to-node=\"20,2,0\" data-index-in-node=\"0\">Resultat:<\/b> <span class=\"\">L&#8217;impacte financer \u00e9s<\/span> <b class=\"\" data-path-to-node=\"20,2,0\" data-index-in-node=\"36\">zero<\/b> <span class=\"\">.<\/span> <span class=\"\">Cal no desemborsar el 21% d&#8217;IVA ni finan\u00e7ar-lo amb un banc.<\/span><\/p>\n<\/li>\n<\/ul>\n<p>A m\u00e9s, perqu\u00e8 tingui aquesta fiscalitat, cal mantenir l&#8217;actiu subjecte a l&#8217;activitat de la societat compradora durant <strong>10 anys<\/strong> ; si no, cal tornar la part proporcional de l&#8217;IVA dedu\u00eft.<\/p>\n<p>En definitiva, per a empreses i aut\u00f2noms, l&#8217;estrat\u00e8gia \u00e9s convertir l&#8217;operaci\u00f3 en una subjecta a IVA (21%) amb inversi\u00f3 del subjecte passiu, cosa que permet deduir l&#8217;IVA sense desemborsar-lo.<\/p>\n<div id=\"cta\"><div class=\"cta_tipo1\"><div class=\"imagenCTA\"><img decoding=\"async\" class=\"imgCTA\" src=\"https:\/\/info.vivendex.com\/retail\/wp-content\/uploads\/2025\/03\/cta-guia-compra-local2.jpg\"\/><\/div><div class=\"texto\"><div class=\"contenedor\"><p class=\"tituloCTA\"><a class=\"linkCTA titleCTA\" href=\"https:\/\/info.vivendex.com\/retail\/ca\/guia-de-compra-local-comercial\/?utm_source=Blog&utm_medium=CTA&utm_campaign=guia_compra_local_ca&utm_gen=utmdc\">A la recerca d'un local comercial?<\/a><\/p><p class=\"subtituloCTA\">Guia per encertar amb la compra del teu local<\/p><div class=\"botonCTA\"><a class=\"linkCTA botontextCTA\" href=\"https:\/\/info.vivendex.com\/retail\/ca\/guia-de-compra-local-comercial\/?utm_source=Blog&utm_medium=CTA&utm_campaign=guia_compra_local_ca&utm_gen=utmdc\">Descarregar Guia<\/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>\n<p>&nbsp;<\/p>\n<h2>L&#8217;AJD Agravat a Catalunya<\/h2>\n<p><span class=\"\">Tot i que s&#8217;evita el 10% d&#8217;ITP,<\/span> <span class=\"\">l&#8217;Ag\u00e8ncia Tribut\u00e0ria de Catalunya aplica un tipus d&#8217;<\/span> <b class=\"\" data-path-to-node=\"23\" data-index-in-node=\"84\">AJD incrementat del 2,5%<\/b> <span class=\"\">(a partir del juny del 2025) per a les escriptures que incloguin ren\u00fancia a l&#8217;exempci\u00f3 de l&#8217;IVA (enfront de l&#8217;1,5<\/span> <span class=\"\">% est\u00e0ndard).<\/span><\/p>\n<table data-path-to-node=\"24\">\n<thead>\n<tr>\n<td><strong>Modalitat de Transacci\u00f3<\/strong><\/td>\n<td><strong>Impost Principal<\/strong><\/td>\n<td><strong>Tributaci\u00f3 AJD<\/strong><\/td>\n<td><strong>Impacte Real de Caixa<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span data-path-to-node=\"24,1,0,0\"><b data-path-to-node=\"24,1,0,0\" data-index-in-node=\"0\">Obra Nova<\/b><\/span><\/td>\n<td><span data-path-to-node=\"24,1,1,0\">IVA (21%)<\/span><\/td>\n<td><span data-path-to-node=\"24,1,2,0\">1,5%<\/span><\/td>\n<td><span data-path-to-node=\"24,1,3,0\">Desemborsament del 21% (recuperable)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"24,2,0,0\"><b data-path-to-node=\"24,2,0,0\" data-index-in-node=\"0\">2a M\u00e0 (ITP)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"24,2,1,0\">ITP (10% &#8211; 11%)<\/span><\/td>\n<td><span data-path-to-node=\"24,2,2,0\">No subjecte<\/span><\/td>\n<td><span data-path-to-node=\"24,2,3,0\"><b data-path-to-node=\"24,2,3,0\" data-index-in-node=\"0\">Despesa del 10% (no recuperable)<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"24,3,0,0\"><b data-path-to-node=\"24,3,0,0\" data-index-in-node=\"0\">2a M\u00e0 (Ren\u00fancia IVA)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"24,3,1,0\">IVA (Autorepercut)<\/span><\/td>\n<td><span data-path-to-node=\"24,3,2,0\"><b data-path-to-node=\"24,3,2,0\" data-index-in-node=\"0\">2,5%<\/b><\/span><\/td>\n<td><span data-path-to-node=\"24,3,3,0\"><b data-path-to-node=\"24,3,3,0\" data-index-in-node=\"0\">Estalvi net del 7,5%<\/b><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Si el local es transformar\u00e0 en habitatge, hi ha mesures espec\u00edfiques a la Bonificaci\u00f3 de l&#8217;AJD: Si l&#8217;immoble es destinar\u00e0 a habitatge social o de protecci\u00f3 oficial despr\u00e9s d&#8217;una rehabilitaci\u00f3, hi ha bonificacions a l&#8217;AJD.<br \/>\nPel que fa als &#8220;Grans Forquilles&#8221;, si s&#8217;\u00e9s propietari de m\u00e9s de 10 habitatges o 5 a zones tensionades, l&#8217;ITP puja al 20% (mesura aplicable a Catalunya des de 27\/06\/2025)<\/p>\n<h2 class=\"\" data-path-to-node=\"26\">Fiscalitat per al Venedor: Plusv\u00e0lua i Guany Patrimonial<\/h2>\n<p data-path-to-node=\"27\"><span class=\"\"><a href=\"https:\/\/info.vivendex.com\/retail\/rentabilidad-de-locales-y-oficinas-en-barcelona\/\">Vendre una oficina<\/a> a Barcelona el 2026 comporta obligacions que cal calcular amb precisi\u00f3:<\/span><\/p>\n<h3 class=\"\" data-path-to-node=\"28\">Plusv\u00e0lua Municipal (IIVTNU)<\/h3>\n<p data-path-to-node=\"29\"><span class=\"\">Despr\u00e9s de la reforma consolidada,<\/span> <span class=\"\">el venedor pot triar entre dos m\u00e8todes de c\u00e0lcul,<\/span> <span class=\"\">optant sempre pel m\u00e9s barat:<\/span><\/p>\n<ul data-path-to-node=\"30\">\n<li>\n<p data-path-to-node=\"30,0,0\"><b class=\"\" data-path-to-node=\"30,0,0\" data-index-in-node=\"0\">M\u00e8tode Objectiu:<\/b> <span class=\"\">Basat en el valor cadastral del s\u00f2l i els coeficients anuals.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"30,1,0\"><b class=\"\" data-path-to-node=\"30,1,0\" data-index-in-node=\"0\">Plusv\u00e0lua Reial:<\/b> <span class=\"\">Basat en la difer\u00e8ncia real entre el preu de venda i el de compra.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"30,2,0\"><i class=\"\" data-path-to-node=\"30,2,0\" data-index-in-node=\"0\">Nota:<\/i> <span class=\"\">Si veneu a p\u00e8rdues (minusvalidesa),<\/span> <span class=\"\">l&#8217;operaci\u00f3 no est\u00e0 subjecta a aquest impost.<\/span><\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-path-to-node=\"31\">Impost sobre societats i IRPF<\/h3>\n<ul data-path-to-node=\"32\">\n<li>\n<p data-path-to-node=\"32,0,0\"><b class=\"\" data-path-to-node=\"32,0,0\" data-index-in-node=\"0\">Empreses (Societats):<\/b> <span class=\"\">El tipus general \u00e9s del<\/span> <b class=\"\" data-path-to-node=\"32,0,0\" data-index-in-node=\"46\">25%<\/b> <span class=\"\">.<\/span> <span class=\"\">Tot i aix\u00f2,<\/span> <span class=\"\">per al 2026,<\/span> <span class=\"\">les entitats de redu\u00efda dimensi\u00f3 gaudeixen d&#8217;un tipus del<\/span> <b class=\"\" data-path-to-node=\"32,0,0\" data-index-in-node=\"136\">23%<\/b> <span class=\"\">per als primers trams de benefici.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"32,1,0\"><b class=\"\" data-path-to-node=\"32,1,0\" data-index-in-node=\"0\">Aut\u00f2noms (IRPF):<\/b> <span class=\"\">El guany patrimonial tributa a la base de l&#8217;estalvi amb tipus progressius que van del<\/span> <b class=\"\" data-path-to-node=\"32,1,0\" data-index-in-node=\"106\">19% al 28%<\/b> <span class=\"\">(per a guanys superiors a 300.000<\/span> <span class=\"\">\u20ac).<\/span><\/p>\n<\/li>\n<\/ul>\n<div id=\"cta\"><div class=\"cta_tipo1\"><div class=\"imagenCTA\"><img decoding=\"async\" class=\"imgCTA\" src=\"https:\/\/info.vivendex.com\/retail\/wp-content\/uploads\/2025\/02\/cta-fiscalidad-compra-local.jpg\"\/><\/div><div class=\"texto\"><div class=\"contenedor\"><p class=\"tituloCTA\"><a class=\"linkCTA titleCTA\" href=\"https:\/\/info.vivendex.com\/retail\/fiscalidad-en-la-compra-de-un-inmueble\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=fiscalidad_compra_local_es&amp;utm_gen=utmdc\">Impostos en la compra d'un local<\/a><\/p><p class=\"subtituloCTA\">IVA o ITP? Descobreix quins impostos pagar\u00e0s en cada cas<\/p><div class=\"botonCTA\"><a class=\"linkCTA botontextCTA\" href=\"https:\/\/info.vivendex.com\/retail\/fiscalidad-en-la-compra-de-un-inmueble\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=fiscalidad_compra_local_es&amp;utm_gen=utmdc\">Descarregar Infografia<\/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>\n<h2><\/h2>\n<h2>Tingues en compte les amortitzacions<\/h2>\n<p>Un cop adquirit el local comercial, es pot aplicar l&#8217; <b>amortitzaci\u00f3 del local afecte a l&#8217;activitat<\/b> , cosa que permet distribuir el cost de l&#8217;immoble en diversos anys i reduir-ne el resultat fiscal.<\/p>\n<p>Per a immobles, l&#8217;amortitzaci\u00f3 que cal aplicar anualment sobre el valor de construcci\u00f3 \u00e9s del 3%, no sobre el del terreny.<\/p>\n<p>Tamb\u00e9 es poden amortitzar les <strong>reformes, instal\u00b7lacions i millores<\/strong> , sempre que estiguin vinculades a lactivitat professional o empresarial.<\/p>\n<div id=\"cta\"><div class=\"cta_tipo1\"><div class=\"imagenCTA\"><img decoding=\"async\" class=\"imgCTA\" src=\"https:\/\/info.vivendex.com\/retail\/wp-content\/uploads\/2025\/02\/cta_valorar_local_es.jpg\"\/><\/div><div class=\"texto\"><div class=\"contenedor\"><p class=\"tituloCTA\"><a class=\"linkCTA titleCTA\" href=\"https:\/\/info.vivendex.com\/retail\/ca\/valoracio-local-comercial\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=valorar_local_ca&amp;utm_gen=utmdc\">Quant val el teu local?<\/a><\/p><p class=\"subtituloCTA\">Coneix el preu al qual has de vendre o llogar<\/p><div class=\"botonCTA\"><a class=\"linkCTA botontextCTA\" href=\"https:\/\/info.vivendex.com\/retail\/ca\/valoracio-local-comercial\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=valorar_local_ca&amp;utm_gen=utmdc\">Valorar local<\/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>\n<p>&nbsp;<\/p>\n<h2>Sobre les Despeses de Representaci\u00f3 i Jurisprud\u00e8ncia<\/h2>\n<p data-path-to-node=\"35\">La recent postura del <b data-path-to-node=\"35\" data-index-in-node=\"55\">Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE)<\/b> sobre la dedu\u00efbilitat de certes despeses vinculades al local estableix que:<\/p>\n<ul data-path-to-node=\"36\">\n<li>\n<p data-path-to-node=\"36,0,0\"><b data-path-to-node=\"36,0,0\" data-index-in-node=\"0\">Despeses d&#8217;oci i relacions p\u00fabliques:<\/b> El TJUE ha ratificat que l&#8217;IVA d&#8217;atencions a clients (llotges al Camp Nou, entrades de F1 a Montmel\u00f3, etc.) <b data-path-to-node=\"36,0,0\" data-index-in-node=\"154\">no \u00e9s dedu\u00efble<\/b> a Espanya.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"36,1,0\"><b data-path-to-node=\"36,1,0\" data-index-in-node=\"0\">Subministraments i Manteniment:<\/b> Continuen sent dedu\u00efbles al 100% (electricitat, fibra \u00f2ptica, alarmes) sempre que el local estigui afecte exclusivament a l&#8217;activitat.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"36,2,0\"><b data-path-to-node=\"36,2,0\" data-index-in-node=\"0\">Dietes:<\/b> El l\u00edmit de dedu\u00efbilitat per al 2026 es mant\u00e9 als <b data-path-to-node=\"36,2,0\" data-index-in-node=\"64\">26,67 \u20ac diaris<\/b> en territori nacional, sempre amb pagament electr\u00f2nic i factura.<\/p>\n<\/li>\n<\/ul>\n<div id=\"cta\"><div class=\"cta_tipo1\"><div class=\"imagenCTA\"><img decoding=\"async\" class=\"imgCTA\" src=\"https:\/\/info.vivendex.com\/retail\/wp-content\/uploads\/2025\/06\/cta-vender-alquilar-local.jpg\"\/><\/div><div class=\"texto\"><div class=\"contenedor\"><p class=\"tituloCTA\"><a class=\"linkCTA titleCTA\" href=\"https:\/\/info.vivendex.com\/retail\/ca\/guia-per-vendre-o-llogar-un-local-comercial\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=guia_venta_alquiler_retail_ca&amp;utm_gen=utmdc\">Tens un local comercial?<\/a><\/p><p class=\"subtituloCTA\">Aix\u00ed pots vendre'l o llogar-lo sense errors. Guia per a propietaris.<\/p><div class=\"botonCTA\"><a class=\"linkCTA botontextCTA\" href=\"https:\/\/info.vivendex.com\/retail\/ca\/guia-per-vendre-o-llogar-un-local-comercial\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=guia_venta_alquiler_retail_ca&amp;utm_gen=utmdc\">DESCARREGA LA GUIA<\/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>\n","protected":false},"excerpt":{"rendered":"<p>La normativa catalana relativa a ladquisici\u00f3 de locals i oficines permet estalvis de fins al 7,5% del valor de loperaci\u00f3. Si vols comprar una oficina a l&#8217;Eixample o el 22@, no acceptis l&#8217;ITP per defecte . Consulta amb el teu assessor de Vivendex Retail la viabilitat de la Ren\u00fancia a l&#8217;Exempci\u00f3 de l&#8217;IVA . La [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2233,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[37],"tags":[40,99,98,91,100,85],"class_list":["post-2235","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-locals-comercials","tag-comprar-local-comercial-ca","tag-estalvi-fiscal","tag-fiscalitat","tag-itp","tag-iva","tag-rendibilitat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com estalviar fiscalment a la compra d&#039;un local o oficina a Barcelona<\/title>\n<meta name=\"description\" content=\"T&#039;assessorem per comprar un local o una oficina a Barcelona, \u200b\u200bamb estalvis de fins al 7,5% del valor de l&#039;operaci\u00f3.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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