{"id":329557,"date":"2026-10-14T12:43:15","date_gmt":"2026-10-14T10:43:15","guid":{"rendered":"https:\/\/sol-fiscal.com\/transmitir-su-patrimonio-en-andorra\/"},"modified":"2026-11-07T10:54:40","modified_gmt":"2026-11-07T09:54:40","slug":"transmitir-su-patrimonio-en-andorra","status":"publish","type":"page","link":"https:\/\/sol-fiscal.com\/es\/transmitir-su-patrimonio-en-andorra\/","title":{"rendered":"Transmitir su patrimonio en Andorra"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_flex_section sf-hero-cercle\">\n<div class=\"et_pb_row_0 et_pb_row et_flex_row\">\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\">\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>Familia, empresas y activos transfronterizos<\/strong><\/p>\n<\/div><\/div>\n\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>Transmitir su patrimonio entre Francia y Andorra<\/h1>\n<\/div><\/div>\n\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\/es\/contacto\/?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 mi proyecto de transmisi\u00f3n <\/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>\n\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 conversaci\u00f3n confidencial para identificar a las personas, los activos, los pa\u00edses y los plazos implicados.<\/p>\n<\/div><\/div>\n<\/div>\n\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\">\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 transmisi\u00f3n empieza por las personas, antes de elegir una sociedad o valorar un tipo impositivo. \u00bfA qui\u00e9n hay que proteger? \u00bfQui\u00e9n debe recibir los bienes? \u00bfQui\u00e9n podr\u00e1 gestionarlos? \u00bfQui\u00e9n necesita ingresos? \u00bfQu\u00e9 decisiones deben seguir en manos de la generaci\u00f3n que transmite?<\/p>\n<p><span>Entre Francia y Andorra, esta preparaci\u00f3n exige dos an\u00e1lisis paralelos. El derecho civil determina, entre otros aspectos, qui\u00e9nes son los herederos, los derechos de cada persona, las facultades y la organizaci\u00f3n de la sucesi\u00f3n. El derecho fiscal determina d\u00f3nde puede gravarse una donaci\u00f3n o una sucesi\u00f3n. Una soluci\u00f3n coherente debe funcionar en ambos planos, ser comprensible para la familia y poder administrarse con el tiempo.<\/span><\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_1 et_pb_row et_pb_gutters3 et_block_row\">\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\">\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, miembro de la red 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>\n\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>Miembro de la red ViaExperts<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_flex_section\">\n<div class=\"et_pb_row_2 et_pb_row et_flex_row\">\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\">\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 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.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 esta p\u00e1gina<\/summary><nav class=\"sfg-banner__links\" aria-label=\"En esta p\u00e1gina\"><a href=\"#personnes\">Las personas<\/a><a href=\"#civil-fiscal\">Derecho civil y fiscalidad<\/a><a href=\"#outils\">Herramientas de transmisi\u00f3n<\/a><a href=\"#entreprise\">Transmitir una empresa<\/a><a href=\"#immobilier\">Inmuebles<\/a><a href=\"#placements\">Las inversiones financieras<\/a><a href=\"#methode\">El m\u00e9todo<\/a><a href=\"#faq\">Questions fr\u00e9quentes<\/a><\/nav><\/details>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\" id=\"personnes\">\n<div class=\"et_pb_row_3 et_pb_row et_block_row\">\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\">\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>Las personas<\/p>\n<\/div><\/div>\n\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>Empezar por las personas, antes de elegir <br \/>la estructura<\/h2>\n<\/div>\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>Antes de comparar una donaci\u00f3n, una separaci\u00f3n entre usufructo y nuda propiedad, una holding o un contrato, hay que responder a preguntas muy concretas.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_4 et_pb_row et_flex_row\">\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\">\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\">\u00bfA qui\u00e9n hay que proteger?<\/h3><\/div><\/div><\/div>\n\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>\u00bfDebe el c\u00f3nyuge o la pareja conservar su vivienda, ingresos o capacidad de decisi\u00f3n? \u00bfAlg\u00fan hijo trabaja en la empresa familiar mientras que otro debe recibir activos distintos? \u00bfHay beneficiarios menores, vulnerables, ajenos a la gesti\u00f3n o residentes en otro pa\u00eds?<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\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\">\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\">\u00bfQu\u00e9 quiere conservar quien transmite?<\/h3><\/div><\/div><\/div>\n\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>Transmitir la propiedad no implica necesariamente renunciar de inmediato a los ingresos, al gobierno o a toda capacidad de decisi\u00f3n. Hay que identificar esas funciones y darles forma jur\u00eddica mediante una organizaci\u00f3n que la familia pueda mantener.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\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\">\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\">\u00bfQu\u00e9 activos deben mantenerse juntos?<\/h3><\/div><\/div><\/div>\n\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 inmueble familiar, una cartera financiera y la liquidez cumplen funciones distintas y tienen condicionantes diferentes. Buscar una igualdad puramente aritm\u00e9tica puede debilitar un activo o imponer una copropiedad indivisa. Un reparto adecuado tiene en cuenta el valor, la liquidez, el riesgo, el tiempo de gesti\u00f3n y las expectativas de cada persona.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_3 et_pb_section et_section_regular et_block_section\" id=\"civil-fiscal\">\n<div class=\"et_pb_row_5 et_pb_row et_block_row\">\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\">\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>Derecho civil y fiscalidad<\/p>\n<\/div><\/div>\n\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>Derecho civil y fiscalidad: dos mapas que hay que superponer<\/h2>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_6 et_pb_row et_flex_row\">\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\">\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 ley aplicable a la sucesi\u00f3n y el pa\u00eds que puede gravar la transmisi\u00f3n se determinan con criterios distintos. La nacionalidad, la residencia habitual, el r\u00e9gimen matrimonial, un testamento, la naturaleza y ubicaci\u00f3n de los bienes y el historial de residencia de los beneficiarios pueden dar lugar a an\u00e1lisis diferentes.<\/p>\n<\/div><\/div>\n<\/div>\n\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>\n<\/div>\n\n<div class=\"et_pb_row_7 et_pb_row et_flex_row\">\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\">\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=\"Derecho civil y fiscalidad: dos an\u00e1lisis de la situaci\u00f3n familiar\">\n\n  <div class=\"sf-transmission-schema__side\">\n    <span class=\"sf-transmission-schema__title\">Derecho civil<\/span>\n    <p>Derechos de las personas<\/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\u00f3n familiar<\/strong>\n  <\/div>\n\n  <div class=\"sf-transmission-schema__side\">\n    <span class=\"sf-transmission-schema__title\">Fiscalidad<\/span>\n    <p>Consecuencias de la transmisi\u00f3n<\/p>\n  <\/div>\n\n  <figcaption>\n    Dos an\u00e1lisis que hay que contrastar antes de decidir\n  <\/figcaption>\n\n<\/figure><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_8 et_pb_row et_flex_row\">\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\">\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>Permite comprobar, entre otros aspectos:<\/p>\n\n    <ul>\n      <li>el r\u00e9gimen matrimonial o la organizaci\u00f3n patrimonial de la pareja;<\/li>\n      <li>los herederos y los posibles derechos legitimarios;<\/li>\n      <li>la validez, el alcance y la coherencia de los testamentos;<\/li>\n      <li>las facultades de gesti\u00f3n en caso de incapacidad o fallecimiento;<\/li>\n      <li>el tratamiento de los bienes de titularidad directa, en indivisi\u00f3n o a trav\u00e9s de una sociedad;<\/li>\n      <li>la coordinaci\u00f3n de los actos con los notarios y abogados competentes.<\/li>\n    <\/ul>\n  <\/article>\n\n  <article class=\"sf-transmission-cartes__carte\">\n    <h3>El mapa fiscal<\/h3>\n\n    <p>Andorra no somete al impuesto sobre la renta las adquisiciones por herencia, legado, donaci\u00f3n u otra operaci\u00f3n a t\u00edtulo gratuito. Una transmisi\u00f3n vinculada a Francia puede seguir sujeta a tributaci\u00f3n.<\/p>\n\n    <p>La no sujeci\u00f3n al IRPF de la adquisici\u00f3n se refiere al beneficiario. Tambi\u00e9n hay que comprobar las consecuencias para el donante y las vinculadas al activo transmitido.<\/p>\n\n    <p>En derecho franc\u00e9s, el art\u00edculo 750 ter del C\u00f3digo General de Impuestos lleva a examinar, entre otros aspectos:<\/p>\n\n    <ul>\n      <li>el domicilio fiscal del donante o del fallecido;<\/li>\n      <li>la ubicaci\u00f3n en Francia de determinados bienes o derechos, incluidos algunos supuestos de tenencia indirecta;<\/li>\n      <li>el domicilio fiscal del beneficiario el d\u00eda de la transmisi\u00f3n y, en determinados casos, durante al menos seis de los diez a\u00f1os anteriores.<\/li>\n    <\/ul>\n\n    <p>Seg\u00fan el caso, Francia puede gravar bienes situados en Francia e incluso bienes situados en el extranjero. El an\u00e1lisis se realiza antes de firmar cualquier acto, con pruebas documentadas de residencia y titularidad.<\/p>\n\n    <p>\u00bfSe plantea donar t\u00edtulos? Consulte las cuestiones fiscales y civiles que hay que resolver antes de firmar.<\/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  Leer el an\u00e1lisis sobre la donaci\u00f3n de t\u00edtulos.\n  <span aria-hidden=\"true\">\u2192<\/span>\n<\/a><\/p>\n  <\/article>\n\n<\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_9 et_pb_row et_flex_row\">\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\">\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 en Andorra no borra el historial fiscal ni los v\u00ednculos con Francia.<\/p>\n<\/div><\/div>\n\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>Hay que examinar la transmisi\u00f3n pa\u00eds por pa\u00eds, persona <br \/>por persona y activo por activo.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_4 et_pb_section et_section_regular et_block_section\" id=\"avec-vos-conseils\">\n<div class=\"et_pb_row_10 et_pb_row et_block_row\">\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\">\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>Las herramientas<\/p>\n<\/div><\/div>\n\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 ahora o transmitir m\u00e1s adelante<\/h2>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_11 et_pb_row et_flex_row\">\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\">\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 herramienta responde a necesidades distintas: la donaci\u00f3n, la donaci\u00f3n con reparto, la separaci\u00f3n entre usufructo y nuda propiedad o la transmisi\u00f3n por causa de muerte. Su conveniencia depende de la edad, los ingresos necesarios, la composici\u00f3n de la familia, la naturaleza de los activos y la ley aplicable.<\/p>\n<\/div><\/div>\n<\/div>\n\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>\n<\/div>\n\n<div class=\"et_pb_row_12 et_pb_row et_flex_row\">\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\">\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\u00f3n<\/h3><div class=\"et_pb_blurb_description\"><p>Permite organizar la transmisi\u00f3n en vida. Hay que comprobar que el donante pueda conservar ingresos y seguridad econ\u00f3mica, la valoraci\u00f3n de los bienes, los derechos de cada hijo, las consecuencias fiscales y las posibles obligaciones declarativas en los pa\u00edses implicados.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\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\">\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\u00f3n con reparto (donation-partage)<\/h3><div class=\"et_pb_blurb_description\"><p>Puede organizar un reparto conjunto y reducir algunas dificultades futuras de distribuci\u00f3n. Sus efectos civiles y fiscales dependen de las personas implicadas, del contenido del acto, de la ley aplicable y de la valoraci\u00f3n adoptada. Debe prepararse con el notario y los asesores de la familia.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_13 et_pb_row et_flex_row\">\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\">\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\u00f3n entre usufructo y nuda propiedad<\/h3><div class=\"et_pb_blurb_description\"><p>Separar el usufructo de la nuda propiedad puede ayudar a conservar ingresos o el uso de los bienes, o a transmitirlos de forma gradual. Adem\u00e1s de la fiscalidad, hay que organizar las facultades de decisi\u00f3n, los gastos, las obras, las distribuciones, la financiaci\u00f3n y la eventual venta del bien o de los t\u00edtulos.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\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\">\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 testamento y los poderes<\/h3><div class=\"et_pb_blurb_description\"><p>El testamento debe ser coherente con el r\u00e9gimen matrimonial, las donaciones ya realizadas, la estructura de titularidad y las normas aplicables a la sucesi\u00f3n. Tambi\u00e9n hay que prever las facultades en caso de incapacidad, la continuidad de la gesti\u00f3n y el acceso a la informaci\u00f3n.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_5 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"entreprise\">\n<div class=\"et_pb_row_14 et_pb_row et_block_row\">\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\">\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>La empresa<\/p>\n<\/div><\/div>\n\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>Transmitir una empresa: preparar <br \/>la continuidad antes de valorar la ventaja fiscal<\/h2>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_15 et_pb_row et_flex_row\">\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\">\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 transmisi\u00f3n de t\u00edtulos de una empresa familiar plantea tres cuestiones: qui\u00e9n es propietario, qui\u00e9n dirige y qui\u00e9n se beneficia de su valor. Las respuestas pueden ser distintas, pero deben ser compatibles.<\/p>\n<\/div><\/div>\n<\/div>\n\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>\n<\/div>\n\n<div class=\"et_pb_row_16 et_pb_row et_flex_row\">\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\">\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\u00e9gimen Dutreil est\u00e1 sujeto a condiciones<\/h3><div class=\"et_pb_blurb_description\"><p>El art\u00edculo 787 B del C\u00f3digo General de Impuestos franc\u00e9s puede conceder, bajo determinadas condiciones, una exenci\u00f3n parcial del 75 % del valor de los t\u00edtulos transmitidos para calcular los impuestos franceses sobre la transmisi\u00f3n. Hay que comprobar, entre otros aspectos, la actividad elegible, los compromisos de conservaci\u00f3n, el cargo ejercido, las certificaciones y la composici\u00f3n de los activos.<\/p>\n<p>Para las transmisiones efectuadas desde el 21 de febrero de 2026, el compromiso individual de conservaci\u00f3n pasa de cuatro a seis a\u00f1os. La reforma de 2026 tambi\u00e9n excluye de la base que puede acogerse al beneficio determinados activos que no se destinan exclusivamente a la actividad operativa. El incumplimiento de las condiciones puede dar lugar a una liquidaci\u00f3n del impuesto y de los intereses.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\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\">\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\">Sociedades interpuestas y contexto internacional<\/h3><div class=\"et_pb_blurb_description\"><p>Una holding o una sociedad interpuesta no excluye necesariamente el r\u00e9gimen, pero a\u00f1ade condiciones de titularidad, conservaci\u00f3n y justificaci\u00f3n en cada nivel. Si la transmisi\u00f3n entra en el \u00e1mbito de las normas francesas, hay que analizarlas aunque una sociedad o un socio est\u00e9 fuera de Francia.\u00a0<\/p>\n<\/div><\/div><\/div><\/div>\n\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 holding debe tener una funci\u00f3n<\/h3><div class=\"et_pb_blurb_description\"><p>Una holding puede servir para el gobierno, la financiaci\u00f3n, la tenencia de filiales o la preparaci\u00f3n de una transmisi\u00f3n. Hay que decidir si conviene crearla en funci\u00f3n de los objetivos. Puede ser preferible mantener la organizaci\u00f3n existente, simplificarla o crear una sola entidad f\u00e1cil de administrar.<\/p>\n<p><span>Tambi\u00e9n podemos estudiar la titularidad y el gobierno de las sociedades en el marco de nuestro asesoramiento en <\/span><a href=\"https:\/\/sol-fiscal.com\/es\/creacion-de-empresas-y-estructuracion-de-grupos\/\"><span>estructuraci\u00f3n de grupos<\/span><\/a><span>.<\/span><\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_17 et_pb_row et_flex_row\">\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\">\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>Antes de transmitir una empresa, documente el organigrama, el valor de los t\u00edtulos, la actividad de cada sociedad, los activos no operativos, los compromisos vigentes, el gobierno futuro y la liquidez necesaria para pagar los impuestos o equilibrar el reparto entre los herederos.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_6 et_pb_section et_section_regular et_block_section\" id=\"immobilier\">\n<div class=\"et_pb_row_18 et_pb_row et_flex_row\">\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\">\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>Los inmuebles<\/p>\n<\/div><\/div>\n\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>Inmuebles: comparar las consecuencias antes de mover los activos<\/h2>\n<\/div><\/div>\n<\/div>\n\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\">\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 inmueble puede mantenerse en titularidad directa, tenerse a trav\u00e9s de una sociedad, refinanciarse, aportarse, venderse o transmitirse. Cada operaci\u00f3n tiene consecuencias propias. Para decidir, hay que tener en cuenta m\u00e1s factores que el tipo impositivo futuro.<\/p>\n<\/div><\/div>\n\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>Los escenarios que hay que comparar<\/span><\/h3>\n<p>conservar el activo y organizar su transmisi\u00f3n tal como est\u00e1;<\/p>\n<p>donar el inmueble, derechos de usufructo o de nuda propiedad, o participaciones sociales;<\/p>\n<p>recomprar un activo o participaciones;<\/p>\n<p>refinanciar para obtener liquidez o equilibrar el reparto;<\/p>\n<p>aportar el inmueble a una sociedad;<\/p>\n<p>modificar el r\u00e9gimen fiscal de una estructura, por ejemplo pasando al impuesto sobre sociedades cuando sea jur\u00eddicamente posible y pertinente.<\/p>\n<\/div><\/div>\n\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>Los efectos que hay que cuantificar<\/h3>\n<p>Para cada escenario hay que examinar los impuestos y gastos de adquisici\u00f3n o aportaci\u00f3n, la tributaci\u00f3n de una eventual plusval\u00eda, el tratamiento de los alquileres, la deuda y su deducibilidad, los costes de financiaci\u00f3n, las distribuciones futuras, la fiscalidad de la venta, los efectos sucesorios, el gobierno y el coste administrativo anual.<\/p>\n<p>Una reestructuraci\u00f3n puede generar tributaci\u00f3n inmediata, modificar el valor fiscal del activo o complicar la gesti\u00f3n. Solo resulta \u00fatil si los beneficios familiares, econ\u00f3micos y jur\u00eddicos superan esos costes de forma duradera.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_7 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"placements\">\n<div class=\"et_pb_row_19 et_pb_row et_block_row\">\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\">\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>Las inversiones financieras<\/p>\n<\/div><\/div>\n\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>Carteras, seguros de vida y estructuras <br \/>patrimoniales<\/h2>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_20 et_pb_row et_flex_row\">\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\">\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>Hay que revisar los activos financieros con las mismas preguntas: titularidad, beneficiarios, disponibilidad, gobierno, pa\u00eds de custodia, declaraci\u00f3n y fiscalidad en caso de rescate, distribuci\u00f3n o transmisi\u00f3n.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\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\">\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 sociedad patrimonial y un seguro de vida luxemburgu\u00e9s difieren en la titularidad jur\u00eddica, el acceso a los activos, la protecci\u00f3n y la fiscalidad. La elecci\u00f3n depende de las necesidades de la familia, la residencia de las personas, los activos elegibles, los costes y el horizonte de tenencia.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div>\n\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>Hay que revisar caso por caso las estructuras extranjeras existentes, incluidos los trusts y mecanismos comparables. Su calificaci\u00f3n, sus obligaciones declarativas y sus consecuencias en Francia dependen de los actos y del funcionamiento real. Estas cuestiones siguen siendo relevantes tras un cambio de residencia.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_8 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"methode\">\n<div class=\"et_pb_row_21 et_pb_row et_block_row\">\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\">\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\u00e9todo<\/p>\n<\/div><\/div>\n\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\u00e9todo compartido con los <br \/>asesores de la familia<\/h2>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_22 et_pb_row et_flex_row\">\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\">\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 trabaja con un modelo abierto junto con los abogados, notarios, expertos contables, bancos privados y asesores habituales de la familia. Las responsabilidades, las validaciones y los intercambios de informaci\u00f3n se organizan por escrito, respetando el secreto profesional y las normas sobre conflictos de intereses de cada parte.<\/p>\n<\/div><\/div>\n<\/div>\n\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>\n<\/div>\n\n<div class=\"et_pb_row_23 et_pb_row et_flex_row\">\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\">\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=\"Su familia en el centro de la coordinaci\u00f3n entre sus asesores habituales y SOL Fiscal\">\n\n    <div class=\"sf-transmission-methode__partner\">\n      <strong>Sus asesores habituales<\/strong>\n      <p>Trayectoria y decisiones anteriores<\/p>\n    <\/div>\n\n    <div class=\"sf-transmission-methode__center\">\n      <span class=\"sf-transmission-methode__orbit\" aria-hidden=\"true\"><\/span>\n      <strong>Su familia<\/strong>\n    <\/div>\n\n    <div class=\"sf-transmission-methode__partner\">\n      <strong>SOL Fiscal<\/strong>\n      <p>Coordinaci\u00f3n franco-andorrana<\/p>\n    <\/div>\n\n    <figcaption>\n      Responsabilidades definidas \u00b7 Documentos compartidos \u00b7 Seguimiento acordado\n    <\/figcaption>\n\n  <\/figure>\n\n  <ol class=\"sf-transmission-methode__timeline\" aria-label=\"Las etapas del m\u00e9todo\">\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>1. Identificar los elementos del proyecto<\/h3>\n      <p>Personas, residencias, nacionalidades, r\u00e9gimen matrimonial, activos, deudas, sociedades, contratos, donaciones anteriores, testamentos y objetivos familiares.<\/p>\n    <\/li>\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>2. Verificar<\/h3>\n      <p>Derecho civil aplicable, normativa fiscal de cada pa\u00eds, convenios pertinentes, valoraciones, compromisos vigentes y obligaciones declarativas.<\/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 escenarios comprensibles, con los costes inmediatos, los efectos a lo largo del tiempo, los riesgos, el gobierno y las tareas de seguimiento.<\/p>\n    <\/li>\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>4. Decidir y ejecutar<\/h3>\n      <p>Calendario, responsabilidades, actos, financiaci\u00f3n, declaraciones, justificantes y comprobaciones antes de firmar.<\/p>\n    <\/li>\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>5. Hacer el seguimiento<\/h3>\n\n      <p>Una transmisi\u00f3n organizada a lo largo de varios a\u00f1os exige seguir la legislaci\u00f3n, la jurisprudencia y la doctrina administrativa y revisar peri\u00f3dicamente los compromisos, la residencia, la composici\u00f3n de los activos y el gobierno. Una vez estabilizado un proyecto franco-andorrano, hay que retomar las cuestiones francesas incluidas en el alcance acordado del encargo.<\/p>\n\n      <p class=\"sf-transmission-methode__calendar\">Plazos orientativos:<\/p>\n\n      <p>Para constituir una sociedad, cuente en la pr\u00e1ctica con al menos entre dos meses y medio y tres meses para ordenar las decisiones, los documentos y las gestiones con bancos, administraciones y profesionales. Para un proyecto completo de salida, traslado y reorganizaci\u00f3n entre Francia y Andorra, suele hacer falta un buen a\u00f1o para prepararlo, ejecutarlo y estabilizarlo. Son plazos orientativos de preparaci\u00f3n, sin car\u00e1cter legal ni garant\u00eda. Hay que distinguir los plazos de terceros, los vencimientos obligatorios y el calendario del expediente.<\/p>\n    <\/li>\n\n  <\/ol>\n\n<\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_9 et_pb_section et_section_regular et_block_section\" id=\"faq\">\n<div class=\"et_pb_row_24 et_pb_row et_block_row\">\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\">\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>Preguntas frecuentes<\/p>\n<\/div><\/div>\n\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>Preguntas frecuentes sobre la transmisi\u00f3n <br \/>entre Francia y Andorra<\/h2>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_25 et_pb_row et_pb_equal_columns et_block_row\">\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\">\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>\u00bfVivir en Andorra basta para quedar fuera de los impuestos franceses sobre donaciones o sucesiones?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>No. Francia puede conservar la potestad de gravar seg\u00fan el domicilio del donante o del fallecido, la ubicaci\u00f3n de los bienes y, en algunos casos, la residencia del beneficiario el d\u00eda de la transmisi\u00f3n y durante los a\u00f1os anteriores. Hay que aplicar el art\u00edculo 750 ter del C\u00f3digo General de Impuestos franc\u00e9s a la situaci\u00f3n real.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>\u00bfCu\u00e1ndo conviene empezar?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>En cuanto sea probable una salida del pa\u00eds, una venta, una donaci\u00f3n, una reorganizaci\u00f3n de grupo o un cambio familiar. Disponer de tiempo permite comparar las opciones, reunir los documentos, obtener valoraciones y coordinar a los asesores antes de que un plazo limite las posibilidades.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>\u00bfQu\u00e9 documentos hay que reunir?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Documentos del registro civil y del r\u00e9gimen matrimonial, testamentos y donaciones anteriores, t\u00edtulos de propiedad, contratos de seguro, estados de activos y deudas, organigramas, estatutos, pactos de socios, cuentas, declaraciones fiscales, justificantes de residencia y datos de contacto de los asesores habituales. Despu\u00e9s adaptamos la lista al expediente.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Donaci\u00f3n, donaci\u00f3n con reparto o separaci\u00f3n entre usufructo y nuda propiedad: \u00bfc\u00f3mo elegir?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>La elecci\u00f3n depende del objetivo familiar, la necesidad de ingresos o de control, la naturaleza de los activos, la situaci\u00f3n de cada beneficiario y las normas civiles y fiscales aplicables. Es preferible comparar los efectos econ\u00f3micos y jur\u00eddicos antes de decidir.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>\u00bfHay que crear una holding?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Depende del caso. La holding debe tener una funci\u00f3n clara de gobierno, financiaci\u00f3n, tenencia o transmisi\u00f3n. Si la organizaci\u00f3n actual funciona y es comprensible, puede ser preferible mantenerla o simplificarla.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>\u00bfC\u00f3mo se puede financiar una transmisi\u00f3n o equilibrar el reparto entre beneficiarios?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Pueden combinarse liquidez, deuda, refinanciaci\u00f3n, distribuciones, aportaciones de capital o pr\u00e9stamos de socios en cuenta corriente, con sujeci\u00f3n a las condiciones jur\u00eddicas, fiscales y financieras. Hay que documentar la capacidad de reembolso, la remuneraci\u00f3n, las garant\u00edas y los flujos futuros.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>\u00bfQu\u00e9 papel tienen SOL Fiscal y los dem\u00e1s asesores?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>SOL Fiscal coordina el an\u00e1lisis fiscal y transfronterizo dentro del alcance acordado, prepara las comparaciones y el calendario y hace el seguimiento de los compromisos. Los abogados, notarios, expertos contables, bancos y especialistas validan y ejecutan los actos de su competencia. Los asesores habituales pueden seguir participando en el expediente.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>\u00bfPuede seguir aplic\u00e1ndose la fiscalidad francesa sobre la transmisi\u00f3n despu\u00e9s del traslado?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>S\u00ed, puede seguir aplic\u00e1ndose. Depende de las personas, los bienes, la forma de tenencia y el historial de residencia. Trasladarse a Andorra no extingue autom\u00e1ticamente la obligaci\u00f3n de tributar en Francia.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>\u00bfC\u00f3mo se organizan el seguimiento y los honorarios?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>El alcance, los profesionales implicados, los entregables, el calendario y los honorarios se definen por escrito. El seguimiento puede incluir revisiones peri\u00f3dicas de los compromisos, la estructura, las residencias y los cambios normativos. Tambi\u00e9n es posible una intervenci\u00f3n puntual si la necesidad es 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>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_10 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"contact\">\n<div class=\"et_pb_row_26 et_pb_row et_block_row\">\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\">\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 conversaci\u00f3n<\/p>\n<\/div><\/div>\n\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 antes de firmar<\/h2>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_27 et_pb_row et_flex_row\">\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\">\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 transmisi\u00f3n bien preparada sit\u00faa a las personas en el centro, asegura el orden de las operaciones y conserva solo las herramientas que la familia podr\u00e1 entender y administrar, evitando acumular estructuras innecesarias.<\/p>\n<p>Podemos empezar identificando de forma confidencial la situaci\u00f3n familiar, los activos, los pa\u00edses implicados y los plazos. Despu\u00e9s determinamos si conviene mantener la organizaci\u00f3n actual, simplificarla o reorganizarla.<\/p>\n<\/div><\/div>\n\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\/es\/contacto\/?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 mi proyecto de transmisi\u00f3n <\/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>\n\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>Conversaci\u00f3n confidencial para aclarar el alcance y los siguientes pasos.<\/p>\n<\/div><\/div>\n<\/div>\n\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>\n<\/div>\n\n<div class=\"et_pb_row_28 et_pb_row et_flex_row\">\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\">\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 es jurista especializado en derecho fiscal franc\u00e9s y procedimientos transfronterizos, y economista inscrito a t\u00edtulo personal en el Col\u00b7legi Oficial d\u2019Economistes d\u2019Andorra con el n\u00famero 297. SOL Fiscal coordina los an\u00e1lisis fiscales, contables y patrimoniales dentro del alcance acordado y, cuando el expediente lo requiere, trabaja con abogados, notarios, expertos contables, entidades financieras y otros profesionales competentes. Esta p\u00e1gina presenta un m\u00e9todo general. Cada situaci\u00f3n personal requiere su propio an\u00e1lisis.<\/p>\n<\/div><\/div>\n<\/div>\n\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>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Prepare una donaci\u00f3n o sucesi\u00f3n entre Francia y Andorra: derecho civil, art\u00edculo 750 ter, r\u00e9gimen Dutreil, inmuebles y seguimiento 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-329557","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sol-fiscal.com\/es\/wp-json\/wp\/v2\/pages\/329557","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sol-fiscal.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sol-fiscal.com\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sol-fiscal.com\/es\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/sol-fiscal.com\/es\/wp-json\/wp\/v2\/comments?post=329557"}],"version-history":[{"count":3,"href":"https:\/\/sol-fiscal.com\/es\/wp-json\/wp\/v2\/pages\/329557\/revisions"}],"predecessor-version":[{"id":329667,"href":"https:\/\/sol-fiscal.com\/es\/wp-json\/wp\/v2\/pages\/329557\/revisions\/329667"}],"wp:attachment":[{"href":"https:\/\/sol-fiscal.com\/es\/wp-json\/wp\/v2\/media?parent=329557"}],"wp:term":[{"taxonomy":"difl_page_category","embeddable":true,"href":"https:\/\/sol-fiscal.com\/es\/wp-json\/wp\/v2\/difl_page_category?post=329557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}