{"id":151,"date":"2009-10-14T23:21:23","date_gmt":"2009-10-14T21:21:23","guid":{"rendered":"http:\/\/elnostreraco.com\/blog\/?p=151"},"modified":"2014-03-23T14:18:02","modified_gmt":"2014-03-23T14:18:02","slug":"impost-de-successions","status":"publish","type":"post","link":"https:\/\/elnostreraco.com\/blog\/impost-de-successions\/","title":{"rendered":"Her\u00e8ncies partides amb l’inadequat impost de successions"},"content":{"rendered":"

De tots es conegut que Salom\u00f3 va proposar partir un nen amb una espasa per identificar qui era la veritable mare de la criatura. Amb l’impost de successions i amb el dret a la propietat <\/strong>privada el debat \u00e9s similar.
\nHabitualment un immoble t\u00e9 el valor de 40 anys d’esfor\u00e7 duna fam\u00edlia mileurista. En alguns casos els m\u00e9s poderosos poden acumular desenes de propietats que han anat cultivant amb anys de poca compet\u00e8ncia en el seu sector i grans beneficis.
\nUn monopoli s’aprofita de la poca compet\u00e8ncia<\/strong> de la mateixa manera que un treballador qualificat s’aprofita de pocs candidats del seu sector per cobrar un sou elevat. D’IRPF com a molt s’arriba a pagar 43% amb el tram m\u00e9s elevat. Amb un sou de 152.954\u20ac com el d’Ernest Benach representarien 65.770’22\u20ac anuals.
\nSalom\u00f3 parteix el fill per la meitat.<\/strong> Haver de pagar l’impost de successi\u00f3 per rebre una her\u00e8ncia pot significar demanar cr\u00e8dits per pagar-lo.
\nQuan una propietat produeix es paguen impostos.<\/strong> Per exemple quan es paga un lloguer es paga un IVA. Per tant si ens desfem d’un immoble per poder pagar\u00a0 l’impost de successions es deixa de tenir aquesta rendibilitat.
\nPerdem rendibilitat<\/strong>. <\/strong>Un altre cas seria si venem les participacions d’empresa emprenedora amb beneficis elevats. Estem perdent els impostos que es paguen per la seva rendibilitat.
\n
\nPels m\u00e9s rics tampoc \u00e9s adequat<\/strong>
\nQuan m\u00e9s transaccions m\u00e9s IVA has de pagar. Els fills de la Duquessa de Alba seran els responsables
\nd’una davallada de la recaptaci\u00f3 d’IVA del que generi el que heretin.
\nL’impost de successions el paguen els hereus i l’estat. Quan es divideix patrimoni l’hereu el paga amb ventes d’immobles a un preu injust o en deute per conservar-lo i l’estat ho paga en una p\u00e8rdua de rendibilitat del patrimoni.<\/p>\n

Pots veure aquest cas dram\u00e0tic que no afecta a ning\u00fa de classe alta<\/a>.<\/p>\n

Valorar l’efic\u00e0cia i l’efici\u00e8ncia<\/strong>
\nImaginem que la propietat que s’hereta \u00e9s una PYME Familiar Emprenedora que t\u00e9 una rendibilitat del 20% anual.
\nPer heretar es pagaria el corresponent impost de successi\u00f3 i es deixaria de tenir la rendibilitat d’aquestes accions.
\nPerfecte ara se n’aprofiten els nous accionistes en comptes de la fam\u00edlia que s’ha “currat” la idea i que ha treballat dur.<\/p>\n

Distribuir amb IRPF i impostos especials<\/strong>
\nTornant a la Duquessa de Alba. Qu\u00e8 ens molesta d’ella? Qu\u00e8 \u00e9s rica? Que t\u00e9 terres no productives? Qu\u00e8 utilitzen fertilitzants?
\nEn comptes de posar un impost als seus hereus crec que seria m\u00e9s just utilitzar els fons Europeus per altres coses i intentar gravar all\u00f2 que ens molesta.
\nL’IRPF \u00e9s un impost que serveix per redistribuir i que ha d’ajudar a cobrir el preu just dels serveis p\u00fablics.
\nNo \u00e9s un xec en blanc. Les classes mitges no poden pagar uns serveis d’una qualitat m\u00e9s elevada del valor que realment tenen per la societat.<\/p>\n

Quan s’ho queda tot l’Estat<\/strong>
\nXina \u00e9s eficient. Quan nacionalitzes el 100% d’una her\u00e8ncia, no la parteixes per la meitat, conserves la seva productivitat intacte.
\nEn l’exemple de la PYME emprenedora, les accions passarien a mans de l’estat i tindria d’empleats la fam\u00edlia.
\nL’estat gaudiria d’una rendibilitat del 20% anual.<\/p>\n

No partim l’her\u00e8ncia<\/strong>
\nCal que les institucions valorin l’esfor\u00e7 en crear beneficis. Que no es penalitzin les inversions de tota una vida que beneficien a tots mitjan\u00e7ant altres impostos.
\nQuan ens fa “r\u00e0bia” una “fam\u00edlia-lobby-megarica” ens em de preguntar com \u00e9s que tenen tans beneficis i posar-nos a treballar per que tinguin compet\u00e8ncia que els benefici al consumidor i a les classes mitges-baixes.<\/p>\n

No paguem m\u00e9s del que pertoca<\/strong>
\nQuin preu t\u00e9 la nostra seguretat? Que val per nosaltres estar s\u00e0? Com valorem l’educaci\u00f3 dels joves?
\nLes prefer\u00e8ncies en el consum ens poden ajudar a revelar quin valor tenen per la societat aquestes coses.
\nTampoc podem pagar per uns serveis public m\u00e9s cars del que realment valorem.<\/p>\n

\"\"<\/a><\/p>\n

 <\/p>\n

Premi pol\u00edtic 2.0 a @donaire<\/strong>
\nHo diem @ebenach, @soniola, @riki_kampru, @npini, @afontcu i jo mateix, @jrosell.
\nPots veure el debat que hem intercanviat per twitter<\/a><\/p>\n

M\u00e9s sobre la rebaixa de l’impost de successions<\/strong>
\nNo us perdeu el podcast de Carlos Torrecilla explicant l’impost de successions a RAC1<\/a><\/p>\n

Necessites m\u00e9s motius?<\/strong>
\nNo a l’impost de successions<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

De tots es conegut que Salom\u00f3 va proposar partir un nen amb una espasa per identificar qui era la veritable mare de la criatura. Amb l’impost de successions i amb el dret a la propietat … <\/p>\n","protected":false},"author":1,"featured_media":901,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ecommerce"],"yoast_head":"\nHer\u00e8ncies partides amb l'inadequat impost de successions ~ Ecommerce<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elnostreraco.com\/blog\/impost-de-successions\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Her\u00e8ncies partides amb l'inadequat impost de successions ~ Ecommerce\" \/>\n<meta property=\"og:description\" content=\"De tots es conegut que Salom\u00f3 va proposar partir un nen amb una espasa per identificar qui era la veritable mare de la criatura. 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