{"id":329553,"date":"2026-10-14T12:43:15","date_gmt":"2026-10-14T10:43:15","guid":{"rendered":"https:\/\/sol-fiscal.com\/transmetre-el-patrimoni-a-andorra\/"},"modified":"2026-11-06T15:33:40","modified_gmt":"2026-11-06T14:33:40","slug":"transmetre-el-patrimoni-a-andorra","status":"publish","type":"page","link":"https:\/\/sol-fiscal.com\/ca\/transmetre-el-patrimoni-a-andorra\/","title":{"rendered":"Transmetre el patrimoni a Andorra"},"content":{"rendered":"\r\n\r\n<div class=\"et_pb_section_0 et_pb_section et_section_regular et_flex_section sf-hero-cercle\">\r\n\r\n<div class=\"et_pb_row_0 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_0 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Fam\u00edlia, empreses i actius transfronterers<\/strong><\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h1>Transmetre el patrimoni entre Fran\u00e7a i Andorra<\/h1>\n<\/div><\/div>\r\n\r\n<div class=\"difl_advancedbutton_0 difl_advancedbutton et_pb_module\"><a class=\"difl_advanced_button_container media_right dfab_media_slide dfab_mr_left\" data-settings='{\"tooltip_enable\":false,\"disable_on_mobile\":true,\"arrow\":true,\"interactive\":true,\"interactiveBorder\":\"2\",\"interactiveDebounce\":\"0\",\"animation\":\"fade\",\"placement\":\"top\",\"trigger\":\"mouseenter focus\",\"followCursor\":false,\"maxWidth\":\"350\",\"offsetEnable\":false,\"offsetSkidding\":0,\"offsetDistance\":10,\"delay\":300}' data-text=\"\" href=\"https:\/\/sol-fiscal.com\/ca\/contacte\/?subject=transmission#contact\" >\n\t\t\t\t\t\t\t<span class=\"difl_adv_btn_wrapper\">\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_media_wrapper\"><span class=\"et-pb-icon difl_adv_btn_media difl_adv_btn_icon\">$<\/span><\/span>\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text_wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text\">Revisar el meu projecte de transmissi\u00f3 <\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_sub_text\"><\/span> \n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<noscript class=\"difl_advanced_button_tooltip_content\"><\/noscript>\n\t\t\t\t\t\t<\/a><\/div>\r\n\r\n<div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Una primera conversa confidencial per identificar les persones, els actius, els pa\u00efsos i els terminis implicats.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_1 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>La transmissi\u00f3 comen\u00e7a per les persones, abans de triar una societat o valorar un tipus impositiu. Qui ha de quedar protegit? Qui ha de rebre els b\u00e9ns? Qui els podr\u00e0 gestionar? Qui necessita ingressos? Quines decisions han de continuar en mans de la generaci\u00f3 que transmet?<\/p>\n<p><span>Entre Fran\u00e7a i Andorra, aquesta preparaci\u00f3 exigeix dues an\u00e0lisis paral\u00b7leles. El dret civil determina, entre altres aspectes, els hereus, els drets de cadasc\u00fa, les facultats i l\u2019organitzaci\u00f3 de la successi\u00f3. El dret fiscal determina on es pot gravar una donaci\u00f3 o una successi\u00f3. Una soluci\u00f3 coherent ha de funcionar en tots dos \u00e0mbits, ser comprensible per a la fam\u00edlia i poder-se administrar amb el temps.<\/span><\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_1 et_pb_row et_pb_gutters3 et_block_row\">\r\n\r\n<div class=\"et_pb_column_2 et_pb_column et_pb_column_4_4 et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_image_0 et_pb_image et_pb_module et_flex_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2.png\" alt=\"SOL Fiscal, membre de la xarxa ViaExperts\" width=\"700\" height=\"205\" srcset=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2.png 700w, https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2-480x141.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 700px, 100vw\" class=\"wp-image-327816\" \/><\/span><\/div>\r\n\r\n<div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Membre de la xarxa ViaExperts<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_flex_section\">\r\n\r\n<div class=\"et_pb_row_2 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_3 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_0 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style id=\"sfg-navigation-style\">\n\/* Keep the global Divi header above fixed in-page summaries and their ancestors. *\/\nbody:not(.et-fb) .et-l--header{position:relative;z-index:20000}\n\n.sfg-header,.sfg-header *,.sfg-toc,.sfg-toc *{box-sizing:border-box}\n.sfg-header{position:fixed;inset:var(--sfg-admin,0px) 0 auto;z-index:99980;height:88px;padding:0 max(22px,3vw);display:flex;align-items:center;gap:24px;background:#fcfbf9f5;border-bottom:1px solid #b2986d40;backdrop-filter:blur(12px);color:#2a2927;font:400 13px\/1.5 'DM Sans',Arial,sans-serif;transition:background .3s,color .3s,box-shadow .3s}\n.sfg-header a{color:inherit!important;text-decoration:none!important}.sfg-header button{font:inherit;cursor:pointer}\n.sfg-brand{width:82px;flex:0 0 82px;display:grid;place-items:center}.sfg-brand img{width:82px!important;height:60px!important;object-fit:contain;display:block}.sfg-brand .sfg-logo-light{display:none}\n.sfg-links{display:flex;align-items:center;justify-content:center;gap:clamp(15px,1.7vw,30px);margin-left:auto}.sfg-links a{white-space:nowrap;padding:12px 0;border-bottom:1px solid transparent}.sfg-links a:hover{border-color:#b2986d}\n.sfg-header a.sfg-contact{display:flex;align-items:center;justify-content:center;gap:14px;background:#2a2927;border:1px solid #2a2927;color:#fcfbf9!important;padding:13px 20px;white-space:nowrap;font-size:12px;flex-shrink:0}.sfg-contact svg{width:17px;height:17px}.sfg-contact-short{display:none}\n.sfg-header.is-scrolled{background:#2a2927f5;color:#fcfbf9;box-shadow:0 5px 25px #0001}.sfg-header.is-scrolled .sfg-logo-gold{display:none}.sfg-header.is-scrolled .sfg-logo-light{display:block}.sfg-header.is-scrolled a.sfg-contact{background:#b2986d;border-color:#b2986d;color:#2a2927!important}\n.sfg-toggle{display:none;align-items:center;justify-content:center;width:42px;height:42px;border:1px solid #b2986d80;background:transparent;color:inherit;padding:10px}.sfg-toggle svg{width:20px;height:20px}\n.sfg-language{position:relative;flex-shrink:0}.sfg-language summary{list-style:none;display:flex;align-items:center;gap:6px;cursor:pointer;min-height:42px}.sfg-language summary::-webkit-details-marker{display:none}.sfg-language summary::marker{content:''}.sfg-language svg{width:23px;height:16px;display:block}.sfg-language nav{position:absolute;right:0;top:100%;width:150px;padding:8px;background:#fcfbf9;border:1px solid #b2986d60;box-shadow:0 8px 30px #0002}.sfg-language nav a{display:flex;align-items:center;gap:9px;padding:10px;color:#2a2927!important}.sfg-language nav a:hover{background:#f2eee7}\n.sfg-header a:focus-visible,.sfg-header button:focus-visible,.sfg-header summary:focus-visible,.sfg-toc summary:focus-visible,.sfg-toc a:focus-visible{outline:2px solid #b2986d;outline-offset:4px}\n.sfg-toc{position:static!important;width:100%;margin:25px 0 45px;padding:22px 0;border-top:1px solid #b2986d60;border-bottom:1px solid #b2986d60;color:#2a2927;background:transparent;font:400 14px\/1.6 'DM Sans',Arial,sans-serif}.sfg-toc summary{display:flex;align-items:center;justify-content:space-between;list-style:none;cursor:pointer;font-weight:600;color:#2a2927}.sfg-toc summary::-webkit-details-marker{display:none}.sfg-toc summary:after{content:'+';font-size:23px;color:#80633a}.sfg-toc[open] summary:after{content:'\u2212'}.sfg-toc nav{display:flex;flex-wrap:wrap;gap:13px 27px;padding-top:20px}.sfg-toc nav a{color:#2a2927!important;text-decoration:none!important;border-bottom:1px solid transparent}.sfg-toc nav a:hover{border-color:#b2986d}.sfg-toc nav a[hidden]{display:none!important}\n@media(max-width:1200px){.sfg-header{gap:15px;padding:0 24px}.sfg-toggle{display:flex;margin-left:auto}.sfg-links{display:none;position:absolute;top:100%;left:0;right:0;margin:0;padding:20px 6vw 28px;background:#fcfbf9;color:#2a2927;flex-direction:column;align-items:stretch;gap:0;border-bottom:1px solid #b2986d60;max-height:calc(100svh - 120px);overflow:auto}.sfg-header.is-open .sfg-links{display:flex}.sfg-links a{padding:16px 0;border-bottom:1px solid #b2986d40;white-space:normal}.sfg-header .sfg-links a{color:#2a2927!important}}\n@media(max-width:650px){.sfg-header{height:76px;padding:0 14px;gap:10px}.sfg-brand{width:58px;flex-basis:58px}.sfg-brand img{width:58px!important;height:48px!important}.sfg-header a.sfg-contact{padding:11px 12px;min-height:42px;font-size:11px;gap:0}.sfg-contact svg,.sfg-contact-long{display:none}.sfg-contact-short{display:inline}.sfg-language summary{font-size:10px;gap:4px}.sfg-language svg{width:20px;height:14px}.sfg-toc nav{flex-direction:column;gap:0}.sfg-toc nav a{padding:9px 0}.sfg-toc{margin:20px 0 30px}.sfg-toggle{width:38px;height:40px}}\n@media(prefers-reduced-motion:reduce){.sfg-header{transition:none}}\n<\/style>\n<style>\n.sfg-banner{position:relative;width:100%;box-sizing:border-box;background:#fcfbf9;color:#2a2927;border-top:1px solid #b2986d40;border-bottom:1px solid #b2986d40;font:400 14px\/1.5 'DM Sans',Arial,sans-serif}\n.sfg-banner__inner{max-width:1440px;margin:auto;padding:20px clamp(18px,3vw,44px)}.sfg-banner summary{list-style:none;cursor:pointer;display:flex;align-items:center;justify-content:space-between;font-size:12px;font-weight:600;letter-spacing:.08em;text-transform:uppercase;color:#80633a}.sfg-banner summary::-webkit-details-marker{display:none}.sfg-banner summary::marker{content:''}.sfg-banner summary:after{content:'\u2212';font-size:22px;letter-spacing:0}.sfg-banner:not([open]) summary:after{content:'+'}\n.sfg-banner__links{display:flex;align-items:center;justify-content:flex-start;flex-wrap:wrap;gap:8px clamp(18px,3vw,48px);padding:10px 0 0}\n.sfg-banner__links a{display:block;padding:9px 0;color:#2a2927!important;text-decoration:none!important;border-bottom:1px solid transparent;transition:border-color .2s;white-space:nowrap}\n.sfg-banner__links a:hover,.sfg-banner__links a[aria-current=\"location\"]{border-color:#b2986d;color:#80633a!important}.sfg-banner__links a:focus-visible,.sfg-banner summary:focus-visible{outline:2px solid #b2986d;outline-offset:4px}\n@media(max-width:650px){.sfg-banner__links{align-items:stretch;flex-direction:column;gap:0;padding-top:12px}.sfg-banner__links a{font-size:14px;padding:12px 0;border-bottom-color:#b2986d30;white-space:normal}}\n.sfg-banner{transition:padding .22s ease}.sfg-banner.is-compact{padding-top:3px;padding-bottom:3px}.sfg-banner.is-compact>summary{display:none}.sfg-banner.is-compact .sfg-banner__links{padding-top:0;flex-wrap:nowrap;overflow-x:auto;scrollbar-width:thin}.sfg-banner.is-compact .sfg-banner__links a{padding-top:9px;padding-bottom:9px;flex-shrink:0}\n@media(max-width:650px){.sfg-banner.is-compact{padding-top:10px;padding-bottom:10px}.sfg-banner.is-compact>summary{display:flex;min-height:28px}.sfg-banner.is-compact .sfg-banner__links{flex-direction:column;align-items:stretch;gap:0;overflow:visible;padding-top:10px}.sfg-banner.is-compact .sfg-banner__links a{white-space:normal;font-size:14px;padding:12px 0}}\n@media(prefers-reduced-motion:reduce){.sfg-banner,.sfg-banner__links a{transition:none}}\n\n\/* Shared adaptive layout for every page summary. *\/\n.sfg-banner{container-type:inline-size}\n.sfg-banner__links a{white-space:normal;overflow-wrap:break-word;line-height:1.45;min-width:0}\n.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:3px 24px}\n.sfg-banner.is-dense .sfg-banner__links a{padding:10px 0}\n.sfg-banner summary{gap:14px;min-height:30px}\n.sfg-banner__current{display:none;min-width:0;flex:1;font-size:13px;font-weight:400;letter-spacing:0;text-transform:none;line-height:1.4;color:#2a2927;overflow-wrap:break-word}\n.sfg-banner:not([open]) .sfg-banner__current,.sfg-banner.is-compact .sfg-banner__current{display:block}\n.sfg-banner.is-collapsible>summary,.sfg-banner.is-compact.is-collapsible>summary{display:flex}\n.sfg-banner.is-compact.is-collapsible .sfg-banner__links{flex-wrap:wrap;overflow-x:visible;max-height:min(55vh,420px);overflow-y:auto;overscroll-behavior:contain;padding:12px 0 4px;scrollbar-width:thin}\n.sfg-banner.is-collapsible:not([open])>.sfg-banner__links{display:none!important}\n.sfg-banner.is-compact.is-collapsible{padding-top:8px;padding-bottom:8px}\n.sfg-banner__links a[aria-current=\"location\"]{font-weight:600}\n@container(max-width:1000px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 22px}.sfg-banner__links a{white-space:normal;border-bottom:1px solid #b2986d30;padding:12px 0}}\n@container(max-width:540px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{grid-template-columns:1fr}.sfg-banner summary{flex-wrap:wrap;gap:4px 10px}.sfg-banner__current{flex-basis:calc(100% - 30px);order:2}.sfg-banner summary:after{margin-left:auto}.sfg-banner__current:empty{display:none}}\n@media(max-width:650px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:1fr;gap:0}.sfg-banner summary{font-size:11px}.sfg-banner__links a{font-size:14px;line-height:1.5}}\n<\/style>\n<details class=\"sfg-banner sfg-banner__inner\" data-sfg-header-banner data-sfg-toc=\"r05\" open><summary>En aquesta p\u00e0gina<\/summary><nav class=\"sfg-banner__links\" aria-label=\"En aquesta p\u00e0gina\"><a href=\"#personnes\">Les persones<\/a><a href=\"#civil-fiscal\">Dret civil i fiscalitat<\/a><a href=\"#outils\">Eines de transmissi\u00f3<\/a><a href=\"#entreprise\">Transmetre una empresa<\/a><a href=\"#immobilier\">Immobles<\/a><a href=\"#placements\">Les inversions financeres<\/a><a href=\"#methode\">El m\u00e8tode<\/a><a href=\"#faq\">Questions fr\u00e9quentes<\/a><\/nav><\/details>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\" id=\"personnes\">\r\n\r\n<div class=\"et_pb_row_3 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_4 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_5 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Les persones<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_6 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-tablet=\"true\"><h2>Comen\u00e7ar per les persones, abans de triar <br \/>l\u2019estructura<\/h2>\n<\/div>\r\n\r\n<div class=\"et_pb_text_7 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Abans de comparar una donaci\u00f3, una separaci\u00f3 entre usdefruit i nua propietat, una societat de cartera o un contracte, cal respondre preguntes molt concretes.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_4 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_5 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Qui ha de quedar protegit?<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_1 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>El c\u00f2njuge o la parella ha de conservar l\u2019habitatge, ingressos o capacitat de decisi\u00f3? Algun fill treballa a l\u2019empresa familiar mentre que un altre ha de rebre actius diferents? Hi ha beneficiaris menors, vulnerables, desvinculats de la gesti\u00f3 o residents en un altre pa\u00eds?<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_6 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_2 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Qu\u00e8 vol conservar qui transmet?<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_3 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\" data-et-mv-hidden-tablet=\"true\"><p>Transmetre la propietat no implica necess\u00e0riament renunciar de seguida als ingressos, a la governan\u00e7a o a tota capacitat de decisi\u00f3. Cal identificar aquestes funcions i donar-los forma jur\u00eddica amb una organitzaci\u00f3 que la fam\u00edlia pugui mantenir.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_7 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_4 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Quins actius han de romandre junts?<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_5 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\" data-et-mv-hidden-tablet=\"true\"><p>Una empresa operativa, un immoble familiar, una cartera financera i la liquiditat tenen funcions i condicionants diferents. Cercar una igualtat purament aritm\u00e8tica pot afeblir un actiu o imposar una copropietat indivisa. Un repartiment adequat t\u00e9 en compte el valor, la liquiditat, el risc, el temps de gesti\u00f3 i les expectatives de cadasc\u00fa.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_3 et_pb_section et_section_regular et_block_section\" id=\"civil-fiscal\">\r\n\r\n<div class=\"et_pb_row_5 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_8 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_8 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Dret civil i fiscalitat<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_9 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Dret civil i fiscalitat: dos mapes que cal superposar<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_6 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_9 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_10 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>La llei aplicable a la successi\u00f3 i el pa\u00eds que pot gravar la transmissi\u00f3 es determinen amb criteris diferents. La nacionalitat, la resid\u00e8ncia habitual, el r\u00e8gim matrimonial, un testament, la naturalesa i la ubicaci\u00f3 dels b\u00e9ns i l\u2019historial de resid\u00e8ncia dels beneficiaris poden donar lloc a an\u00e0lisis diferents.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_10 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_7 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_11 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_1 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Schema Freight\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-weight: 400;\n  font-style: normal;\n  font-display: swap;\n}\n\n.sf-transmission-schema {\n  --sf-gold: #b2986d;\n  --sf-ink: #2a2927;\n  --sf-paper: #fcfbf9;\n\n  display: grid;\n  grid-template-columns: minmax(0, 1fr) 180px minmax(0, 1fr);\n  gap: 40px;\n  align-items: center;\n  width: 100%;\n  margin: 0;\n  padding: 35px;\n  background: var(--sf-paper);\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n}\n\n.sf-transmission-schema,\n.sf-transmission-schema * {\n  box-sizing: border-box;\n}\n\n.sf-transmission-schema__side {\n  position: relative;\n  min-width: 0;\n  text-align: center;\n}\n\n.sf-transmission-schema__title {\n  display: block;\n  color: var(--sf-ink);\n  font-family: \"SF Schema Freight\", Georgia, serif;\n  font-size: 30px;\n  font-weight: 400;\n  line-height: 1.15;\n}\n\n.sf-transmission-schema .sf-transmission-schema__side p {\n  margin: 18px 0 0;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 14px;\n  font-weight: 400;\n  line-height: 1.7;\n}\n\n.sf-transmission-schema__side::after {\n  content: \"\";\n  position: absolute;\n  right: -40px;\n  top: 50%;\n  width: 40px;\n  height: 1px;\n  background: var(--sf-gold);\n  pointer-events: none;\n}\n\n.sf-transmission-schema__side:last-of-type::after {\n  right: auto;\n  left: -40px;\n}\n\n.sf-transmission-schema__center {\n  position: relative;\n  display: grid;\n  place-items: center;\n  width: 180px;\n  height: 180px;\n  text-align: center;\n}\n\n.sf-transmission-schema__center strong {\n  display: grid;\n  place-items: center;\n  width: 142px;\n  height: 142px;\n  padding: 15px;\n  border-radius: 50%;\n  background: var(--sf-ink);\n  color: var(--sf-paper);\n  font-family: \"SF Schema Freight\", Georgia, serif;\n  font-size: 28px;\n  font-weight: 400;\n  line-height: 1.12;\n}\n\n.sf-transmission-schema__orbit {\n  position: absolute;\n  inset: 0;\n  border: 1px solid rgba(178, 152, 109, .25);\n  border-top-color: var(--sf-gold);\n  border-right-color: var(--sf-gold);\n  border-radius: 50%;\n  pointer-events: none;\n  animation: sf-transmission-orbit 35s linear infinite;\n}\n\n.sf-transmission-schema figcaption {\n  grid-column: 1 \/ -1;\n  margin: 0;\n  padding: 0;\n  color: #80633a;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 13px;\n  font-weight: 400;\n  line-height: 1.7;\n  text-align: center;\n}\n\n@keyframes sf-transmission-orbit {\n  to {\n    transform: rotate(360deg);\n  }\n}\n\n@media (max-width: 1000px) {\n  .sf-transmission-schema {\n    grid-template-columns: minmax(0, 1fr) 140px minmax(0, 1fr);\n    gap: 25px;\n    padding: 25px;\n  }\n\n  .sf-transmission-schema__center {\n    width: 140px;\n    height: 140px;\n  }\n\n  .sf-transmission-schema__center strong {\n    width: 110px;\n    height: 110px;\n    font-size: 23px;\n  }\n\n  .sf-transmission-schema__side::after {\n    right: -25px;\n    width: 25px;\n  }\n\n  .sf-transmission-schema__side:last-of-type::after {\n    left: -25px;\n  }\n}\n\n@media (max-width: 700px) {\n  .sf-transmission-schema {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 28px;\n    padding: 30px 23px;\n  }\n\n  .sf-transmission-schema__center {\n    grid-row: 1;\n    justify-self: center;\n  }\n\n  .sf-transmission-schema__side::after {\n    display: none;\n  }\n\n  .sf-transmission-schema__title {\n    font-size: 28px;\n  }\n\n  .sf-transmission-schema figcaption {\n    grid-column: 1;\n  }\n}\n\n@media (prefers-reduced-motion: reduce) {\n  .sf-transmission-schema__orbit {\n    animation: none;\n  }\n}\n<\/style>\n\n<figure class=\"sf-transmission-schema\" aria-label=\"Dret civil i fiscalitat: dues an\u00e0lisis de la situaci\u00f3 familiar\">\n\n  <div class=\"sf-transmission-schema__side\">\n    <span class=\"sf-transmission-schema__title\">Dret civil<\/span>\n    <p>Drets de les persones<\/p>\n  <\/div>\n\n  <div class=\"sf-transmission-schema__center\">\n    <span class=\"sf-transmission-schema__orbit\" aria-hidden=\"true\"><\/span>\n    <strong>La situaci\u00f3 familiar<\/strong>\n  <\/div>\n\n  <div class=\"sf-transmission-schema__side\">\n    <span class=\"sf-transmission-schema__title\">Fiscalitat<\/span>\n    <p>Conseq\u00fc\u00e8ncies de la transmissi\u00f3<\/p>\n  <\/div>\n\n  <figcaption>\n    Dues an\u00e0lisis que cal contrastar abans de decidir\n  <\/figcaption>\n\n<\/figure><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_8 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_12 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_2 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Cartes Freight\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-weight: 400;\n  font-style: normal;\n  font-display: swap;\n}\n\n.sf-transmission-cartes {\n  --sf-ink: #2a2927;\n  --sf-gold: #b2986d;\n  --sf-paper: #fcfbf9;\n  --sf-line: rgba(178, 152, 109, .36);\n\n  display: grid;\n  grid-template-columns: minmax(0, .85fr) minmax(0, 1.15fr);\n  gap: 28px;\n  align-items: start;\n  width: 100%;\n  color: var(--sf-ink);\n}\n  \n\n.sf-transmission-cartes,\n.sf-transmission-cartes * {\n  box-sizing: border-box;\n}\n\n.sf-transmission-cartes__carte {\n  position: relative;\n  display: block;\n  min-width: 0;\n  padding: 38px;\n  border: 0;\n  background: var(--sf-paper);\n  overflow: hidden;\n}\n.sf-transmission-cartes a.sf-transmission-cartes__button {\n  position: relative;\n  z-index: 1;\n  display: inline-flex;\n  align-items: center;\n  justify-content: space-between;\n  gap: 14px;\n  max-width: 100%;\n  min-height: 48px;\n  padding: 12px 18px;\n  border: 1px solid var(--sf-gold);\n  background: var(--sf-gold);\n  color: var(--sf-ink);\n  font: 600 15px\/1.4 \"DM Sans\", Arial, sans-serif;\n  text-decoration: none;\n}\n\n.sf-transmission-cartes a.sf-transmission-cartes__button:hover {\n  background: var(--sf-ink);\n  border-color: var(--sf-ink);\n  color: var(--sf-paper);\n}\n\n.sf-transmission-cartes a.sf-transmission-cartes__button:focus-visible {\n  outline: 2px solid var(--sf-ink);\n  outline-offset: 3px;\n}\n.sf-transmission-cartes .sf-transmission-cartes__carte h3 {\n  position: relative;\n  z-index: 1;\n  margin: 0 0 25px;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"SF Cartes Freight\", Georgia, serif;\n  font-size: 36px;\n  font-weight: 400;\n  line-height: 1.15;\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte p {\n  position: relative;\n  z-index: 1;\n  margin: 0 0 23px;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 17px;\n  font-weight: 400;\n  line-height: 1.8;\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte ul {\n  position: relative;\n  z-index: 1;\n  margin: 0 0 25px;\n  padding: 0;\n  list-style: none;\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte li {\n  position: relative;\n  margin: 0;\n  padding: 17px 0 17px 25px;\n  border-top: 1px solid var(--sf-line);\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 17px;\n  font-weight: 400;\n  line-height: 1.75;\n  list-style: none;\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte li::marker {\n  content: \"\";\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte li::before {\n  content: \"\";\n  position: absolute;\n  left: 0;\n  top: 29px;\n  width: 7px;\n  height: 7px;\n  border: 1px solid var(--sf-gold);\n  border-radius: 50%;\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte p:last-child,\n.sf-transmission-cartes .sf-transmission-cartes__carte ul:last-child {\n  margin-bottom: 0;\n}\n\n.sf-transmission-cartes__carte--civile {\n  background: var(--sf-ink);\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte--civile h3,\n.sf-transmission-cartes .sf-transmission-cartes__carte--civile p,\n.sf-transmission-cartes .sf-transmission-cartes__carte--civile li {\n  color: var(--sf-paper);\n}\n\n.sf-transmission-cartes__carte--civile::after {\n  content: \"\";\n  position: absolute;\n  right: -85px;\n  bottom: -85px;\n  width: 170px;\n  height: 170px;\n  border: 1px solid var(--sf-gold);\n  border-radius: 50%;\n  pointer-events: none;\n}\n\n@media (max-width: 900px) {\n  .sf-transmission-cartes {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 25px;\n  }\n}\n\n@media (max-width: 600px) {\n  .sf-transmission-cartes__carte {\n    padding: 28px 23px;\n  }\n\n  .sf-transmission-cartes .sf-transmission-cartes__carte h3 {\n    font-size: 31px;\n  }\n\n  .sf-transmission-cartes .sf-transmission-cartes__carte p,\n  .sf-transmission-cartes .sf-transmission-cartes__carte li {\n    font-size: 16px;\n  }\n}\n<\/style>\n\n<div class=\"sf-transmission-cartes\">\n\n  <article class=\"sf-transmission-cartes__carte sf-transmission-cartes__carte--civile\">\n    <h3>El mapa civil<\/h3>\n\n    <p>Permet comprovar, entre altres aspectes:<\/p>\n\n    <ul>\n      <li>el r\u00e8gim matrimonial o l\u2019organitzaci\u00f3 patrimonial de la parella;<\/li>\n      <li>els hereus i els eventuals drets legitimaris;<\/li>\n      <li>la validesa, l\u2019abast i la coher\u00e8ncia dels testaments;<\/li>\n      <li>les facultats de gesti\u00f3 en cas d\u2019incapacitat o defunci\u00f3;<\/li>\n      <li>el tractament dels b\u00e9ns de titularitat directa, en indivisi\u00f3 o en mans d\u2019una societat;<\/li>\n      <li>la coordinaci\u00f3 dels actes amb els notaris i advocats competents.<\/li>\n    <\/ul>\n  <\/article>\n\n  <article class=\"sf-transmission-cartes__carte\">\n    <h3>El mapa fiscal<\/h3>\n\n    <p>Andorra no sotmet a l\u2019impost sobre la renda les adquisicions per her\u00e8ncia, llegat, donaci\u00f3 o altra operaci\u00f3 a t\u00edtol gratu\u00eft. Una transmissi\u00f3 vinculada a Fran\u00e7a encara pot quedar subjecta a tributaci\u00f3.<\/p>\n\n    <p>La no-subjecci\u00f3 a l\u2019IRPF de l\u2019adquisici\u00f3 es refereix al beneficiari. Tamb\u00e9 cal comprovar les conseq\u00fc\u00e8ncies per al donant i les vinculades a l\u2019actiu transm\u00e8s.<\/p>\n\n    <p>En dret franc\u00e8s, l\u2019article 750 ter del Codi general d\u2019impostos porta a examinar, entre altres aspectes:<\/p>\n\n    <ul>\n      <li>el domicili fiscal del donant o del difunt;<\/li>\n      <li>la ubicaci\u00f3 a Fran\u00e7a de determinats b\u00e9ns o drets, incloses algunes formes de tinen\u00e7a indirecta;<\/li>\n      <li>el domicili fiscal del beneficiari el dia de la transmissi\u00f3 i, en determinats casos, durant almenys sis dels deu anys anteriors.<\/li>\n    <\/ul>\n\n    <p>Segons el cas, Fran\u00e7a pot gravar b\u00e9ns situats a Fran\u00e7a i fins i tot b\u00e9ns situats a l\u2019estranger. L\u2019an\u00e0lisi es fa abans de signar cap acte, a partir de proves de resid\u00e8ncia i de titularitat.<\/p>\n\n    <p>Us plantegeu donar t\u00edtols? Consulteu les q\u00fcestions fiscals i civils que cal resoldre abans de signar.<\/p>\n\n<a class=\"sf-transmission-cartes__button\" href=\"https:\/\/sol-fiscal.com\/donation-de-titres-entre-la-france-et-landorre-quelles-regles-fiscales-et-civile\/\">\n  Llegir l\u2019an\u00e0lisi sobre la donaci\u00f3 de t\u00edtols.\n  <span aria-hidden=\"true\">\u2192<\/span>\n<\/a><\/p>\n  <\/article>\n\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_9 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_13 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_11 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Residir a Andorra no esborra l\u2019historial fiscal ni els vincles amb Fran\u00e7a.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_12 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module accueil-deco preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Cal examinar la transmissi\u00f3 pa\u00eds per pa\u00eds, persona <br \/>per persona i actiu per actiu.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_4 et_pb_section et_section_regular et_block_section\" id=\"avec-vos-conseils\">\r\n\r\n<div class=\"et_pb_row_10 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_14 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_13 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Les eines<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_14 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Donar ara o transmetre m\u00e9s endavant<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_11 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_15 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_15 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Cada eina respon a necessitats diferents: la donaci\u00f3, la donaci\u00f3 amb repartiment, la separaci\u00f3 entre usdefruit i nua propietat o la transmissi\u00f3 per causa de mort. La conveni\u00e8ncia dep\u00e8n de l\u2019edat, els ingressos necessaris, la composici\u00f3 de la fam\u00edlia, la naturalesa dels actius i la llei aplicable.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_16 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_12 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_17 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_6 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">La donaci\u00f3<\/h3><div class=\"et_pb_blurb_description\"><p>Permet organitzar la transmissi\u00f3 en vida. Cal comprovar que el donant pugui conservar ingressos i seguretat econ\u00f2mica, la valoraci\u00f3 dels b\u00e9ns, els drets de cada fill, les conseq\u00fc\u00e8ncies fiscals i les possibles obligacions declaratives als pa\u00efsos implicats.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_18 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_7 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">La donaci\u00f3 amb repartiment (donation-partage)<\/h3><div class=\"et_pb_blurb_description\"><p>Permet organitzar un repartiment conjunt i reduir alguns problemes futurs de distribuci\u00f3. Els efectes civils i fiscals depenen de les persones implicades, el contingut de l\u2019acte, la llei aplicable i la valoraci\u00f3 adoptada. Cal preparar-la amb el notari i els assessors de la fam\u00edlia.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_13 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_19 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_8 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">La separaci\u00f3 entre usdefruit i nua propietat<\/h3><div class=\"et_pb_blurb_description\"><p>Separar l\u2019usdefruit de la nua propietat pot ajudar a conservar ingressos o l\u2019\u00fas dels b\u00e9ns, o a transmetre\u2019ls gradualment. A m\u00e9s de la fiscalitat, cal organitzar les facultats de decisi\u00f3, les despeses, les obres, les distribucions, el finan\u00e7ament i l\u2019eventual venda del b\u00e9 o dels t\u00edtols.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_20 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_9 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">El testament i els poders<\/h3><div class=\"et_pb_blurb_description\"><p>El testament ha de ser coherent amb el r\u00e8gim matrimonial, les donacions ja fetes, l\u2019estructura de titularitat i les normes aplicables a la successi\u00f3. Tamb\u00e9 cal preveure les facultats en cas d\u2019incapacitat, la continu\u00eftat de la gesti\u00f3 i l\u2019acc\u00e9s a la informaci\u00f3.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_5 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"analyse-risques\">\r\n\r\n<div class=\"et_pb_row_14 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_21 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_16 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>L\u2019empresa<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_17 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Transmetre una empresa: preparar-ne <br \/>la continu\u00eftat abans de valorar l\u2019avantatge fiscal<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_15 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_22 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_18 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>La transmissi\u00f3 de t\u00edtols d\u2019una empresa familiar planteja tres q\u00fcestions: qui n\u2019\u00e9s propietari, qui la dirigeix i qui es beneficia del seu valor. Les respostes poden ser diferents, per\u00f2 han de ser compatibles.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_23 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_16 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_24 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_10 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">El r\u00e8gim Dutreil est\u00e0 subjecte a condicions<\/h3><div class=\"et_pb_blurb_description\"><p>L\u2019article 787 B del Codi general d\u2019impostos franc\u00e8s pot concedir, sota determinades condicions, una exempci\u00f3 parcial del 75 % del valor dels t\u00edtols transmesos per calcular els drets francesos. Cal comprovar, entre altres aspectes, l\u2019activitat elegible, els compromisos de conservaci\u00f3, el c\u00e0rrec exercit, les certificacions i la composici\u00f3 dels actius.<\/p>\n<p>Per a les transmissions efectuades des del 21 de febrer del 2026, el comprom\u00eds individual de conservaci\u00f3 passa de quatre a sis anys. La reforma del 2026 tamb\u00e9 exclou de la base amb dret a l\u2019avantatge determinats actius que no es destinen exclusivament a l\u2019activitat operativa. L\u2019incompliment de les condicions pot comportar una liquidaci\u00f3 dels drets i interessos.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_25 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_11 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Societats interposades i context internacional<\/h3><div class=\"et_pb_blurb_description\"><p>Una societat de cartera o interposada no exclou necess\u00e0riament el r\u00e8gim, per\u00f2 afegeix condicions de titularitat, conservaci\u00f3 i justificaci\u00f3 a cada nivell. Si la transmissi\u00f3 entra en l\u2019\u00e0mbit de les normes franceses, cal analitzar-les encara que una societat o un soci sigui fora de Fran\u00e7a.\u00a0<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_12 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">La societat de cartera ha de tenir una funci\u00f3<\/h3><div class=\"et_pb_blurb_description\"><p>Una societat de cartera pot servir per a la governan\u00e7a, el finan\u00e7ament, la tinen\u00e7a de filials o la preparaci\u00f3 d\u2019una transmissi\u00f3. Cal decidir si conv\u00e9 crear-la en funci\u00f3 dels objectius. Podem recomanar mantenir l\u2019organitzaci\u00f3 actual, simplificar-la o crear una sola entitat f\u00e0cil d\u2019administrar.<\/p>\n<p><span>Tamb\u00e9 podem estudiar la titularitat i la governan\u00e7a de les societats en el marc del nostre assessorament en <\/span><a href=\"https:\/\/sol-fiscal.com\/ca\/creacio-dempreses-i-estructuracio-de-grups\/\"><span>estructuraci\u00f3 de grups<\/span><\/a><span>.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_17 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_26 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_19 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Abans de transmetre una empresa, documenteu l\u2019organigrama, el valor dels t\u00edtols, l\u2019activitat de cada societat, els actius no operatius, els compromisos vigents, la governan\u00e7a futura i la liquiditat necess\u00e0ria per pagar els drets o equilibrar el repartiment entre els hereus.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_6 et_pb_section et_section_regular et_block_section\" id=\"calendrier-suivi\">\r\n\r\n<div class=\"et_pb_row_18 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_27 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_20 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Els immobles<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_21 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Immobles: comparar les conseq\u00fc\u00e8ncies abans de moure els actius<\/h2>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_28 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_22 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Un immoble es pot mantenir en titularitat directa, tenir a trav\u00e9s d\u2019una societat, refinan\u00e7ar, aportar, vendre o transmetre. Cada operaci\u00f3 t\u00e9 conseq\u00fc\u00e8ncies pr\u00f2pies. Per triar, cal tenir en compte m\u00e9s factors que el tipus impositiu futur.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_23 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h3><span>Els escenaris que cal comparar<\/span><\/h3>\n<p>conservar l\u2019actiu i organitzar-ne la transmissi\u00f3 tal com est\u00e0;<\/p>\n<p>donar l\u2019immoble, drets d\u2019usdefruit o de nua propietat, o participacions socials;<\/p>\n<p>recomprar un actiu o participacions;<\/p>\n<p>refinan\u00e7ar per obtenir liquiditat o equilibrar el repartiment;<\/p>\n<p>aportar l\u2019immoble a una societat;<\/p>\n<p>modificar el r\u00e8gim fiscal d\u2019una estructura, per exemple passant a l\u2019impost sobre societats quan sigui jur\u00eddicament possible i pertinent.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_24 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h3>Els efectes que cal quantificar<\/h3>\n<p>Per a cada escenari, cal examinar els drets i les despeses d\u2019adquisici\u00f3 o aportaci\u00f3, la tributaci\u00f3 d\u2019una eventual plusv\u00e0lua, el tractament dels lloguers, el deute i la seva dedu\u00efbilitat, els costos de finan\u00e7ament, les distribucions futures, la fiscalitat de la venda, els efectes successoris, la governan\u00e7a i el cost administratiu anual.<\/p>\n<p>Una reestructuraci\u00f3 pot generar tributaci\u00f3 immediata, modificar el valor fiscal de l\u2019actiu o fer m\u00e9s complexa la gesti\u00f3. Nom\u00e9s \u00e9s \u00fatil si els beneficis familiars, econ\u00f2mics i jur\u00eddics superen aquests costos de manera duradora.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_7 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"placements\">\r\n\r\n<div class=\"et_pb_row_19 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_29 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_25 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Les inversions financeres<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_26 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Carteres, assegurances de vida i estructures <br \/>patrimonials<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_20 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_30 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_2_5 et_flex_column_2_5_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_13 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Cal revisar els actius financers amb les mateixes preguntes: titularitat, beneficiaris, disponibilitat, governan\u00e7a, pa\u00eds de cust\u00f2dia, declaraci\u00f3 i fiscalitat en cas de rescat, distribuci\u00f3 o transmissi\u00f3.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_31 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_3_5 et_flex_column_3_5_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_14 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Una societat patrimonial i una asseguran\u00e7a de vida luxemburguesa tenen r\u00e8gims diferents de titularitat jur\u00eddica, acc\u00e9s als actius, protecci\u00f3 i fiscalitat. L\u2019elecci\u00f3 dep\u00e8n de les necessitats de la fam\u00edlia, la resid\u00e8ncia de les persones, els actius elegibles, els costos i l\u2019horitz\u00f3 de tinen\u00e7a.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_15 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Cal revisar cas per cas les estructures estrangeres existents, inclosos els trusts o mecanismes comparables. La qualificaci\u00f3, les obligacions declaratives i les conseq\u00fc\u00e8ncies a Fran\u00e7a depenen dels actes i del funcionament real. Aquestes q\u00fcestions continuen sent rellevants si canvieu de resid\u00e8ncia.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_8 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"methode\">\r\n\r\n<div class=\"et_pb_row_21 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_32 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_27 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>El m\u00e8tode<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_28 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Un m\u00e8tode compartit amb els <br \/>assessors de la fam\u00edlia<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_22 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_33 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_29 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>SOL Fiscal treballa amb un model obert amb els advocats, notaris, experts comptables, bancs privats i assessors habituals de la fam\u00edlia. Les responsabilitats, les validacions i els intercanvis d\u2019informaci\u00f3 s\u2019organitzen per escrit, respectant el secret professional i les normes sobre conflictes d\u2019interessos de cadasc\u00fa.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_34 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_23 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_35 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_3 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Methode Freight\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-weight: 400;\n  font-style: normal;\n  font-display: swap;\n}\n\n.sf-transmission-methode {\n  --sf-ink: #2a2927;\n  --sf-gold: #b2986d;\n  --sf-paper: #fcfbf9;\n  --sf-line: rgba(178, 152, 109, .36);\n\n  width: 100%;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n}\n\n.sf-transmission-methode,\n.sf-transmission-methode * {\n  box-sizing: border-box;\n}\n\n\/* SCH\u00c9MA *\/\n\n.sf-transmission-methode__schema {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr) 180px minmax(0, 1fr);\n  gap: 40px;\n  align-items: center;\n  width: 100%;\n  margin: 0 0 60px;\n  padding: 35px;\n  background: var(--sf-paper);\n}\n\n.sf-transmission-methode__partner {\n  position: relative;\n  min-width: 0;\n  text-align: center;\n}\n\n.sf-transmission-methode__partner::after {\n  content: \"\";\n  position: absolute;\n  right: -40px;\n  top: 50%;\n  width: 40px;\n  height: 1px;\n  background: var(--sf-gold);\n  pointer-events: none;\n}\n\n.sf-transmission-methode__partner:last-of-type::after {\n  right: auto;\n  left: -40px;\n}\n\n.sf-transmission-methode__partner strong {\n  display: block;\n  color: var(--sf-ink);\n  font-family: \"SF Methode Freight\", Georgia, serif;\n  font-size: 30px;\n  font-weight: 400;\n  line-height: 1.15;\n}\n\n.sf-transmission-methode .sf-transmission-methode__partner p {\n  margin: 18px 0 0;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 14px;\n  line-height: 1.7;\n}\n\n.sf-transmission-methode__center {\n  position: relative;\n  display: grid;\n  place-items: center;\n  width: 180px;\n  height: 180px;\n  text-align: center;\n}\n\n.sf-transmission-methode__center strong {\n  display: grid;\n  place-items: center;\n  width: 142px;\n  height: 142px;\n  padding: 15px;\n  border-radius: 50%;\n  background: var(--sf-ink);\n  color: var(--sf-paper);\n  font-family: \"SF Methode Freight\", Georgia, serif;\n  font-size: 28px;\n  font-weight: 400;\n  line-height: 1.12;\n}\n\n.sf-transmission-methode__orbit {\n  position: absolute;\n  inset: 0;\n  border: 1px solid rgba(178, 152, 109, .25);\n  border-top-color: var(--sf-gold);\n  border-right-color: var(--sf-gold);\n  border-radius: 50%;\n  pointer-events: none;\n  animation: sf-transmission-methode-orbit 35s linear infinite;\n}\n\n.sf-transmission-methode__schema figcaption {\n  grid-column: 1 \/ -1;\n  margin: 0;\n  padding: 0;\n  color: #80633a;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 13px;\n  line-height: 1.7;\n  text-align: center;\n}\n\n\/* FRISE *\/\n\n.sf-transmission-methode .sf-transmission-methode__timeline {\n  position: relative;\n  display: flex;\n  flex-direction: column;\n  gap: 30px;\n  width: 100%;\n  margin: 0;\n  padding: 0;\n  list-style: none;\n  isolation: isolate;\n}\n\n.sf-transmission-methode__timeline::before {\n  content: \"\";\n  position: absolute;\n  left: 50%;\n  top: 35px;\n  bottom: 35px;\n  width: 1px;\n  background: var(--sf-gold);\n  pointer-events: none;\n  z-index: -1;\n}\n\n.sf-transmission-methode .sf-transmission-methode__timeline > li {\n  position: relative;\n  width: calc(50% - 40px);\n  margin: 0;\n  padding: 30px;\n  border: 1px solid var(--sf-line);\n  background: var(--sf-paper);\n  list-style: none;\n}\n\n.sf-transmission-methode__timeline > li::marker {\n  content: \"\";\n}\n\n.sf-transmission-methode__timeline > li:nth-child(even) {\n  align-self: flex-end;\n}\n\n.sf-transmission-methode__timeline > li::after {\n  content: \"\";\n  position: absolute;\n  right: -41px;\n  top: 35px;\n  width: 40px;\n  height: 1px;\n  background: var(--sf-gold);\n  pointer-events: none;\n}\n\n.sf-transmission-methode__timeline > li:nth-child(even)::after {\n  right: auto;\n  left: -41px;\n}\n\n.sf-transmission-methode__dot {\n  position: absolute;\n  right: -48px;\n  top: 29px;\n  width: 13px;\n  height: 13px;\n  border: 3px solid var(--sf-paper);\n  border-radius: 50%;\n  background: var(--sf-gold);\n  box-shadow: 0 0 0 1px var(--sf-gold);\n  z-index: 1;\n}\n\n.sf-transmission-methode__timeline > li:nth-child(even)\n.sf-transmission-methode__dot {\n  right: auto;\n  left: -48px;\n}\n\n.sf-transmission-methode .sf-transmission-methode__timeline h3 {\n  margin: 0 0 24px;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 24px;\n  font-weight: 500;\n  line-height: 1.3;\n}\n\n.sf-transmission-methode .sf-transmission-methode__timeline p {\n  margin: 0 0 22px;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 17px;\n  font-weight: 400;\n  line-height: 1.8;\n}\n\n.sf-transmission-methode .sf-transmission-methode__timeline p:last-child {\n  margin-bottom: 0;\n}\n\n.sf-transmission-methode .sf-transmission-methode__timeline\n.sf-transmission-methode__calendar {\n  padding-top: 22px;\n  border-top: 1px solid var(--sf-line);\n  color: #80633a;\n  font-weight: 500;\n}\n\n@keyframes sf-transmission-methode-orbit {\n  to {\n    transform: rotate(360deg);\n  }\n}\n\n\/* RESPONSIVE *\/\n\n@media (max-width: 1000px) {\n  .sf-transmission-methode__schema {\n    grid-template-columns: minmax(0, 1fr) 140px minmax(0, 1fr);\n    gap: 25px;\n    padding: 25px;\n  }\n\n  .sf-transmission-methode__center {\n    width: 140px;\n    height: 140px;\n  }\n\n  .sf-transmission-methode__center strong {\n    width: 110px;\n    height: 110px;\n    font-size: 23px;\n  }\n\n  .sf-transmission-methode__partner::after {\n    right: -25px;\n    width: 25px;\n  }\n\n  .sf-transmission-methode__partner:last-of-type::after {\n    left: -25px;\n  }\n}\n\n@media (max-width: 700px) {\n  .sf-transmission-methode__schema {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 28px;\n    margin-bottom: 40px;\n    padding: 30px 23px;\n  }\n\n  .sf-transmission-methode__center {\n    grid-row: 1;\n    justify-self: center;\n  }\n\n  .sf-transmission-methode__partner::after {\n    display: none;\n  }\n\n  .sf-transmission-methode__partner strong {\n    font-size: 28px;\n  }\n\n  .sf-transmission-methode__schema figcaption {\n    grid-column: 1;\n  }\n\n  .sf-transmission-methode__timeline::before {\n    left: 6px;\n  }\n\n  .sf-transmission-methode .sf-transmission-methode__timeline > li,\n  .sf-transmission-methode .sf-transmission-methode__timeline > li:nth-child(even) {\n    align-self: auto;\n    width: calc(100% - 34px);\n    margin-left: 34px;\n    padding: 24px;\n  }\n\n  .sf-transmission-methode__timeline > li::after,\n  .sf-transmission-methode__timeline > li:nth-child(even)::after {\n    right: auto;\n    left: -29px;\n    width: 28px;\n  }\n\n  .sf-transmission-methode__timeline .sf-transmission-methode__dot,\n  .sf-transmission-methode__timeline > li:nth-child(even)\n  .sf-transmission-methode__dot {\n    right: auto;\n    left: -36px;\n  }\n\n  .sf-transmission-methode .sf-transmission-methode__timeline h3 {\n    font-size: 23px;\n  }\n\n  .sf-transmission-methode .sf-transmission-methode__timeline p {\n    font-size: 16px;\n  }\n}\n\n@media (prefers-reduced-motion: reduce) {\n  .sf-transmission-methode__orbit {\n    animation: none;\n  }\n}\n<\/style>\n\n<div class=\"sf-transmission-methode\">\n\n  <figure class=\"sf-transmission-methode__schema\" aria-label=\"La vostra fam\u00edlia al centre de la coordinaci\u00f3 entre els assessors habituals i SOL Fiscal\">\n\n    <div class=\"sf-transmission-methode__partner\">\n      <strong>Els vostres assessors habituals<\/strong>\n      <p>Traject\u00f2ria i decisions anteriors<\/p>\n    <\/div>\n\n    <div class=\"sf-transmission-methode__center\">\n      <span class=\"sf-transmission-methode__orbit\" aria-hidden=\"true\"><\/span>\n      <strong>La vostra fam\u00edlia<\/strong>\n    <\/div>\n\n    <div class=\"sf-transmission-methode__partner\">\n      <strong>SOL Fiscal<\/strong>\n      <p>Coordinaci\u00f3 francoandorrana<\/p>\n    <\/div>\n\n    <figcaption>\n      Responsabilitats definides \u00b7 Documents compartits \u00b7 Seguiment acordat\n    <\/figcaption>\n\n  <\/figure>\n\n  <ol class=\"sf-transmission-methode__timeline\" aria-label=\"Les etapes del m\u00e8tode\">\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>1. Identificar els elements del projecte<\/h3>\n      <p>Persones, resid\u00e8ncies, nacionalitats, r\u00e8gim matrimonial, actius, deutes, societats, contractes, donacions anteriors, testaments i objectius familiars.<\/p>\n    <\/li>\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>2. Verificar<\/h3>\n      <p>Dret civil aplicable, normativa fiscal de cada pa\u00eds, convenis pertinents, valoracions, compromisos vigents i obligacions declaratives.<\/p>\n    <\/li>\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>3. Comparar<\/h3>\n      <p>Dos o tres escenaris comprensibles, amb els costos immediats, els efectes al llarg del temps, els riscos, la governan\u00e7a i les tasques de seguiment.<\/p>\n    <\/li>\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>4. Decidir i executar<\/h3>\n      <p>Calendari, responsabilitats, actes, finan\u00e7ament, declaracions, justificants i comprovacions abans de signar.<\/p>\n    <\/li>\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>5. Fer el seguiment<\/h3>\n\n      <p>Una transmissi\u00f3 organitzada al llarg de diversos anys exigeix seguir la legislaci\u00f3, la jurisprud\u00e8ncia i la doctrina administrativa i revisar peri\u00f2dicament els compromisos, la resid\u00e8ncia, la composici\u00f3 dels actius i la governan\u00e7a. Un cop estabilitzat un projecte francoandorr\u00e0, cal reprendre les q\u00fcestions franceses incloses en l\u2019abast de l\u2019enc\u00e0rrec acordat.<\/p>\n\n      <p class=\"sf-transmission-methode__calendar\">Terminis orientatius:<\/p>\n\n      <p>Per constituir una societat, compteu a la pr\u00e0ctica almenys entre dos mesos i mig i tres mesos per ordenar les decisions, els documents i les gestions amb bancs, administracions i professionals. Per a un projecte complet de sortida, instal\u00b7laci\u00f3 i reorganitzaci\u00f3 entre Fran\u00e7a i Andorra, sovint cal un bon any per preparar-lo, executar-lo i estabilitzar-lo. S\u00f3n terminis orientatius de preparaci\u00f3, sense car\u00e0cter legal ni garantia. Cal distingir els terminis dels tercers, els venciments obligatoris i el calendari de l\u2019expedient.<\/p>\n    <\/li>\n\n  <\/ol>\n\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_9 et_pb_section et_section_regular et_block_section\" id=\"questions\">\r\n\r\n<div class=\"et_pb_row_24 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_36 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_30 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Preguntes freq\u00fcents<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_31 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-tablet=\"true\" data-et-mv-hidden-phone=\"true\"><h2>Preguntes freq\u00fcents sobre la transmissi\u00f3 <br \/>Fran\u00e7a\u2013Andorra<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_25 et_pb_row et_pb_equal_columns et_block_row\">\r\n\r\n<div class=\"et_pb_column_37 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_code_4 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Conseil FAQ\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-weight: 400;\n  font-style: normal;\n  font-display: swap;\n}\n\n.sf-conseil-faq,\n.sf-conseil-faq *,\n.sf-conseil-faq *::before,\n.sf-conseil-faq *::after {\n  box-sizing: border-box;\n}\n\n.sf-conseil-faq {\n  width: 100%;\n  min-width: 0;\n  margin: 0;\n  padding: 0;\n  border-top: 1px solid rgba(178, 152, 109, .35);\n  background: transparent;\n  color: #2a2927;\n}\n\n.sf-conseil-faq details {\n  margin: 0 !important;\n  padding: 24px 0;\n  border: 0;\n  border-bottom: 1px solid rgba(178, 152, 109, .35);\n  background: transparent;\n}\n\n.sf-conseil-faq summary {\n  position: relative;\n  display: block;\n  width: 100%;\n  margin: 0;\n  padding: 0 48px 0 0;\n  color: #2a2927;\n  cursor: pointer;\n  list-style: none;\n}\n\n.sf-conseil-faq summary::-webkit-details-marker {\n  display: none;\n}\n\n.sf-conseil-faq summary::marker {\n  content: \"\";\n}\n\n.sf-conseil-faq summary::after {\n  content: \"+\";\n  position: absolute;\n  top: 50%;\n  right: 8px;\n  transform: translateY(-50%);\n  color: #80633a;\n  font: 500 34px\/1 \"DM Sans\", Arial, sans-serif;\n}\n\n.sf-conseil-faq details[open] summary::after {\n  content: \"\u2212\";\n}\n\n.sf-conseil-faq summary h3 {\n  margin: 0 !important;\n  padding: 0 !important;\n  color: #2a2927 !important;\n  font-family: \"SF Conseil FAQ\", Georgia, serif;\n  font-size: 30px;\n  font-weight: 400;\n  line-height: 1.25;\n  letter-spacing: normal;\n  overflow-wrap: break-word;\n}\n\n.sf-conseil-faq summary:focus-visible {\n  outline: 2px solid #b2986d;\n  outline-offset: 6px;\n}\n\n.sf-conseil-faq__answer {\n  max-width: 850px;\n  margin-top: 20px;\n  padding: 0;\n}\n\n.sf-conseil-faq__answer p {\n  margin: 0 !important;\n  padding: 0 !important;\n  color: #2a2927 !important;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 16px;\n  font-weight: 400;\n  line-height: 1.75;\n  letter-spacing: normal;\n  overflow-wrap: break-word;\n}\n\n.sf-conseil-faq__answer p + p {\n  margin-top: 16px !important;\n}\n\n@media (max-width: 767px) {\n  .sf-conseil-faq details {\n    padding: 20px 0;\n  }\n\n  .sf-conseil-faq summary {\n    padding-right: 40px;\n  }\n\n  .sf-conseil-faq summary h3 {\n    font-size: 24px;\n    line-height: 1.3;\n  }\n\n  .sf-conseil-faq summary::after {\n    right: 4px;\n    font-size: 30px;\n  }\n\n  .sf-conseil-faq__answer p {\n    font-size: 15px;\n    line-height: 1.75;\n  }\n}\n<\/style>\n\n<div class=\"sf-conseil-faq\">\n\n  <details open>\n    <summary>\n      <h3>Viure a Andorra \u00e9s suficient per quedar al marge dels impostos francesos sobre donacions o successions?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>No. Fran\u00e7a pot conservar la potestat de gravar segons el domicili del donant o del difunt, la ubicaci\u00f3 dels b\u00e9ns i, en alguns casos, la resid\u00e8ncia del beneficiari el dia de la transmissi\u00f3 i durant els anys anteriors. Cal aplicar l\u2019article 750 ter del Codi general d\u2019impostos franc\u00e8s a la situaci\u00f3 real.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Quan cal comen\u00e7ar?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Tan aviat com sigui probable una sortida del pa\u00eds, una venda, una donaci\u00f3, una reorganitzaci\u00f3 de grup o un canvi familiar. Disposar de temps permet comparar les opcions, reunir els documents, obtenir valoracions i coordinar els assessors abans que un venciment limiti les possibilitats.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Quins documents cal reunir?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Documents del registre civil i del r\u00e8gim matrimonial, testaments i donacions anteriors, t\u00edtols de propietat, contractes d\u2019asseguran\u00e7a, estats d\u2019actius i deutes, organigrames, estatuts, pactes de socis, comptes, declaracions fiscals, justificants de resid\u00e8ncia i dades de contacte dels assessors habituals. Despr\u00e9s adaptem la llista a l\u2019expedient.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Donaci\u00f3, donaci\u00f3 amb repartiment o separaci\u00f3 entre usdefruit i nua propietat: com triar?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>L\u2019elecci\u00f3 dep\u00e8n de l\u2019objectiu familiar, la necessitat d\u2019ingressos o de control, la naturalesa dels actius, la situaci\u00f3 de cada beneficiari i les normes civils i fiscals aplicables. \u00c9s preferible comparar els efectes econ\u00f2mics i jur\u00eddics abans de decidir.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Cal crear una societat de cartera?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Dep\u00e8n del cas. La societat de cartera ha de tenir una funci\u00f3 clara de governan\u00e7a, finan\u00e7ament, tinen\u00e7a o transmissi\u00f3. Si l\u2019organitzaci\u00f3 actual funciona i \u00e9s comprensible, pot ser preferible mantenir-la o simplificar-la.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Com es pot finan\u00e7ar una transmissi\u00f3 o equilibrar el repartiment entre beneficiaris?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Es poden combinar liquiditat, deute, refinan\u00e7ament, distribucions, aportacions de capital o pr\u00e9stecs de socis en compte corrent, subjectes a les condicions jur\u00eddiques, fiscals i financeres. Cal documentar la capacitat de reemborsament, la remuneraci\u00f3, les garanties i els fluxos futurs.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Quin paper tenen SOL Fiscal i la resta d\u2019assessors?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>SOL Fiscal coordina l\u2019an\u00e0lisi fiscal i transfronterera dins l\u2019abast acordat, prepara les comparacions i el calendari i fa el seguiment dels compromisos. Els advocats, notaris, experts comptables, bancs i especialistes validen i executen els actes de la seva compet\u00e8ncia. Els assessors habituals poden continuar vinculats a l\u2019expedient.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>La fiscalitat francesa de la transmissi\u00f3 es pot continuar aplicant despr\u00e9s del trasllat?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>S\u00ed, es pot continuar aplicant. Dep\u00e8n de les persones, els b\u00e9ns, la manera com es tenen i l\u2019historial de resid\u00e8ncia. Traslladar-se a Andorra no extingeix autom\u00e0ticament l\u2019obligaci\u00f3 de tributar a Fran\u00e7a.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Com s\u2019organitzen el seguiment i els honoraris?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>L\u2019abast, els professionals implicats, els lliurables, el calendari i els honoraris es defineixen per escrit. El seguiment pot incloure revisions peri\u00f2diques dels compromisos, l\u2019estructura, les resid\u00e8ncies i els canvis normatius. Tamb\u00e9 podem fer una intervenci\u00f3 puntual si la necessitat \u00e9s limitada.<\/p>\n    <\/div>\n  <\/details>\n\n<\/div>\n\n<script>\n(function () {\n  function initSFConseilFAQ() {\n    if (\n      !(\"IntersectionObserver\" in window) ||\n      window.matchMedia(\"(prefers-reduced-motion: reduce)\").matches\n    ) return;\n\n    document.querySelectorAll(\".sf-conseil-faq\").forEach(function (faq) {\n      if (faq.dataset.sfReady === \"true\") return;\n      faq.dataset.sfReady = \"true\";\n\n      var observer = new IntersectionObserver(function (entries) {\n        entries.forEach(function (entry) {\n          if (!entry.isIntersecting) return;\n\n          if (typeof entry.target.animate === \"function\") {\n            entry.target.animate(\n              [{ opacity: .55 }, { opacity: 1 }],\n              { duration: 750, easing: \"ease-out\" }\n            );\n          }\n\n          observer.unobserve(entry.target);\n        });\n      }, {\n        threshold: 0,\n        rootMargin: \"0px 0px -20px 0px\"\n      });\n\n      faq.querySelectorAll(\"details\").forEach(function (item) {\n        observer.observe(item);\n      });\n    });\n  }\n\n  if (document.readyState === \"loading\") {\n    document.addEventListener(\n      \"DOMContentLoaded\",\n      initSFConseilFAQ,\n      { once: true }\n    );\n  } else {\n    initSFConseilFAQ();\n  }\n})();\n<\/script><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_10 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"contact\">\r\n\r\n<div class=\"et_pb_row_26 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_38 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_32 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Primera conversa<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_33 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Preparar abans de signar<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_27 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_39 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_3_5 et_flex_column_3_5_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_34 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Una transmissi\u00f3 ben preparada posa les persones al centre, assegura l\u2019ordre de les operacions i conserva nom\u00e9s les eines que la fam\u00edlia podr\u00e0 entendre i administrar, evitant acumular estructures innecess\u00e0ries.<\/p>\n<p>Podem comen\u00e7ar identificant de manera confidencial la situaci\u00f3 familiar, els actius, els pa\u00efsos implicats i els terminis. Despr\u00e9s determinem si cal mantenir l\u2019organitzaci\u00f3 actual, simplificar-la o reorganitzar-la.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"difl_advancedbutton_1 difl_advancedbutton et_pb_module\"><a class=\"difl_advanced_button_container media_right dfab_media_slide dfab_mr_left\" data-settings='{\"tooltip_enable\":false,\"disable_on_mobile\":true,\"arrow\":true,\"interactive\":true,\"interactiveBorder\":\"2\",\"interactiveDebounce\":\"0\",\"animation\":\"fade\",\"placement\":\"top\",\"trigger\":\"mouseenter focus\",\"followCursor\":false,\"maxWidth\":\"350\",\"offsetEnable\":false,\"offsetSkidding\":0,\"offsetDistance\":10,\"delay\":300}' data-text=\"\" href=\"https:\/\/sol-fiscal.com\/ca\/contacte\/?subject=transmission#contact\" >\n\t\t\t\t\t\t\t<span class=\"difl_adv_btn_wrapper\">\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_media_wrapper\"><span class=\"et-pb-icon difl_adv_btn_media difl_adv_btn_icon\">$<\/span><\/span>\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text_wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text\">Revisar el meu projecte de transmissi\u00f3 <\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_sub_text\"><\/span> \n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<noscript class=\"difl_advanced_button_tooltip_content\"><\/noscript>\n\t\t\t\t\t\t<\/a><\/div>\r\n\r\n<div class=\"et_pb_text_35 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Conversa confidencial per aclarir l\u2019abast i els passos seg\u00fcents.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_40 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_2_5 et_flex_column_2_5_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_28 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_41 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_18_24 et_flex_column_18_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_36 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Matthieu Bech \u00e9s jurista especialitzat en dret fiscal franc\u00e8s i procediments transfronterers i economista inscrit a t\u00edtol personal al Col\u00b7legi Oficial d\u2019Economistes d\u2019Andorra amb el n\u00famero 297. SOL Fiscal coordina les an\u00e0lisis fiscals, comptables i patrimonials dins l\u2019abast acordat i, quan l\u2019expedient ho requereix, treballa amb advocats, notaris, experts comptables, entitats financeres i altres professionals competents. Aquesta p\u00e0gina presenta un m\u00e8tode general. Cada situaci\u00f3 personal requereix la seva pr\u00f2pia an\u00e0lisi.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_42 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_6_24 et_flex_column_6_24_tablet et_flex_column_24_24_phone\"><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Prepareu una donaci\u00f3 o una successi\u00f3 entre Fran\u00e7a i Andorra: dret civil, article 750 ter, r\u00e8gim Dutreil, immobles i seguiment familiar.<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"difl_page_category":[],"class_list":["post-329553","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/pages\/329553","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=329553"}],"version-history":[{"count":2,"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/pages\/329553\/revisions"}],"predecessor-version":[{"id":329626,"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/pages\/329553\/revisions\/329626"}],"wp:attachment":[{"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=329553"}],"wp:term":[{"taxonomy":"difl_page_category","embeddable":true,"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/difl_page_category?post=329553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}