{"id":800,"date":"2011-10-07T15:16:00","date_gmt":"2011-10-07T13:16:00","guid":{"rendered":"https:\/\/mbaadvocats.com\/impost-sobre-patrimoni\/"},"modified":"2023-03-26T12:48:34","modified_gmt":"2023-03-26T10:48:34","slug":"impuesto-sobre-patrimonio","status":"publish","type":"post","link":"https:\/\/mbaadvocats.com\/es\/impuesto-sobre-patrimonio\/","title":{"rendered":"Impuesto sobre patrimonio"},"content":{"rendered":"\n<p>R.D.L. 13\/2011, de 16 de septiembre, por el que se restablece el Impuesto sobre el Patrimonio.<\/p>\n\n\n\n<p>Se publica en el B.O.E. de 17 de septiembre de 2011 la norma (Real Decreto-Ley) que restablece el Impuesto sobre el Patrimonio, que se hab\u00eda suprimido en 2009.\u00a0<a rel=\"noreferrer noopener\" href=\"http:\/\/www.boe.es\/boe\/dias\/2011\/09\/17\/pdfs\/BOE-A-2011-14809.pdf\" target=\"_blank\">http:\/\/www.boe.es\/boe\/dias\/2011\/09\/17\/pdfs\/BOE-A-2011-14809.pdf<\/a><\/p>\n\n\n\n<p>Las principales caracter\u00edsticas a tener en cuenta son estas:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El restablecimiento tiene efectos por los ejercicios fiscales 2011 y 2012 (declaraciones a presentar en los a\u00f1os 2012 y 2013).<\/li>\n\n\n\n<li>En principio tiene efectos temporales (aunque la incertidumbre de la situaci\u00f3n econ\u00f3mica no permite una seguridad al respecto). La norma prev\u00e9 que a partir del ejercicio 2013 el impuesto vuelva a ser bonificado al 100%, de modo que si se quisiera seguir aplicando, ser\u00eda necesario aprobar una nueva ley que lo modificara.<\/li>\n\n\n\n<li>Afectar\u00e1 a los contribuyentes con un patrimonio superior a los 700.000 euros (hasta ahora era de 108.182,18 \u20ac), si bien este importe puede ser modificado por cada Comunidad Aut\u00f3noma, al tratarse de un tributo cedido. De momento, la Generalidad de Catalu\u00f1a no ha comunicado oficialmente si piensa modificar ese l\u00edmite.<\/li>\n\n\n\n<li>Existe una exenci\u00f3n para la vivienda habitual, que asciende a 150.000 euros a 300.000 euros. Es decir, por el c\u00e1lculo del patrimonio no se incluye la vivienda habitual hasta ese l\u00edmite. Es importante para los futuros sujetos pasivos del impuesto comprobar antes del 31 de diciembre que tengan correctamente declarada la vivienda habitual (empadronamiento, etc.), o si es necesario alg\u00fan cambio al respecto antes de que acabe el a\u00f1o.<\/li>\n\n\n\n<li>Deber\u00e1n presentar la declaraci\u00f3n las personas con base imponible superior a los 700.000 euros ya quienes (despu\u00e9s de aplicar deducciones o bonificaciones) resulte una cuota a ingresar. Tambi\u00e9n tendr\u00e1n que presentar el impuesto los contribuyentes con patrimonio superior a los 2.000.000 euros, aunque no resulte cuota a ingresar.<\/li>\n\n\n\n<li>Por el resto de cuestiones, simplemente se ha rehabilitado la Ley anterior que regulaba el impuesto, por lo que no habr\u00e1 variaciones al respecto.<\/li>\n\n\n\n<li>Tampoco se ha modificado ni adaptado a la inflaci\u00f3n, el tipo aplicable del impuesto, y por tanto, en realidad se incrementa la presi\u00f3n fiscal.<\/li>\n<\/ul>\n\n\n\n<p>Es aconsejable para las personas que puedan estar afectadas por este impuesto, de revisar su situaci\u00f3n tributaria antes del d\u00eda 31 de diciembre de 2011 y realizar -si es necesario- las actuaciones necesarias, pues es la fecha en que se devengar\u00e1.<\/p>\n\n\n<style>.kb-row-layout-id_224ec0-10 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id_224ec0-10 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id_224ec0-10 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id_224ec0-10 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id_224ec0-10 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id_224ec0-10 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id_224ec0-10 alignfull grid--posts wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column_4c404d-e3 > .kt-inside-inner-col,.kadence-column_4c404d-e3 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_4c404d-e3 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_4c404d-e3 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_4c404d-e3 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_4c404d-e3 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_4c404d-e3{position:relative;}@media all and (max-width: 1024px){.kadence-column_4c404d-e3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column_4c404d-e3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_4c404d-e3 overflow--x\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-spacer.kt-block-spacer-_8463c5-03 .kt-block-spacer{height:10px;}.wp-block-kadence-spacer.kt-block-spacer-_8463c5-03 .kt-divider{border-top-width:3px;height:1px;border-top-color:#000000;width:100%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_8463c5-03 filet animated slideInLeft\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n\n<p class=\"retol--fila--posts\">Actualitat jur\u00eddica<\/p>\n\n\n<div  class=\"ultp-post-grid-block wp-block-ultimate-post-post-grid-1 ultp-block-660eea\"><div class=\"ultp-block-wrapper\"><div class=\"ultp-loading\"><div class=\"ultp-loading-blocks\" style=\"width:100%;height:100%;\"><div style=\"left: 0;top: 0;animation-delay:0s;\"><\/div><div style=\"left: 21px;top: 0;animation-delay:0.125s;\"><\/div><div style=\"left: 42px;top: 0;animation-delay:0.25s;\"><\/div><div style=\"left: 0;top: 21px;animation-delay:0.875s;\"><\/div><div style=\"left: 42px;top: 21px;animation-delay:0.375s;\"><\/div><div style=\"left: 0;top: 42px;animation-delay:0.75s;\"><\/div><div style=\"left: 42px;top: 42px;animation-delay:0.625s;\"><\/div><div style=\"left: 21px;top: 42px;animation-delay:0.5s;\"><\/div><\/div><\/div><div class=\"ultp-heading-filter\"><div class=\"ultp-heading-filter-in\"><div class=\"ultp-filter-navigation\"><\/div><\/div><\/div><div class=\"ultp-block-items-wrap ultp-block-row ultp-pg1a-style1 ultp-grid1-responsive ultp-block-column-4 1 1 ultp-layout1\"><div class=\"ultp-block-item post-id-1189\"><div class=\"ultp-block-content-wrap\"><div class=\"ultp-block-image ultp-block-image-zoomIn\"><a href=\"https:\/\/mbaadvocats.com\/es\/navidad-2023\/\"><img decoding=\"async\"  class=\"ultp-block-image-content\"  alt=\"Manuel Busquet | Advocats us \"  src=\"https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/12\/Black-Green-Modern-Merry-Christmas-Your-Story-600x600.png\" \/><\/a><\/div><div class=\"ultp-block-content\"><h2 class=\"ultp-block-title \"><a href=\"https:\/\/mbaadvocats.com\/es\/navidad-2023\/\">Navidad 2023<\/a><\/h2><div class=\"ultp-block-excerpt\">En aquesta temporada festiva, recordem les s\u00e0vies paraules de Confuci: \u00abL&#8217;educaci\u00f3 genera confian\u00e7a. La confian\u00e7a genera esperan\u00e7a. L&#8217;esperan\u00e7a genera pau.\u00bb <\/div><\/div><\/div><\/div><div class=\"ultp-block-item post-id-702\"><div class=\"ultp-block-content-wrap\"><div class=\"ultp-block-image ultp-block-image-zoomIn\"><a href=\"https:\/\/mbaadvocats.com\/es\/navidad-2020\/\"><img decoding=\"async\"  class=\"ultp-block-image-content\"  alt=\"Nadal 2020\"  src=\"https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/03\/nadal2020-1-600x600.png\" \/><\/a><\/div><div class=\"ultp-block-content\"><h2 class=\"ultp-block-title \"><a href=\"https:\/\/mbaadvocats.com\/es\/navidad-2020\/\">Navidad 2020<\/a><\/h2><div class=\"ultp-block-excerpt\">La Navidad es el momento de celebrar con la familia y los amigos, y reflexionar sobre el a\u00f1o que acaba y los retos que nos esperan en el futuro.<\/div><\/div><\/div><\/div><div class=\"ultp-block-item post-id-705\"><div class=\"ultp-block-content-wrap\"><div class=\"ultp-block-image ultp-block-image-zoomIn\"><a href=\"https:\/\/mbaadvocats.com\/es\/planifica-tu-sucesion-por-reducir-impuestos-fiscales\/\"><img decoding=\"async\"  class=\"ultp-block-image-content\"  alt=\"Planifica la teva successi\u00f3 per reduir impostos fiscals\"  src=\"https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/03\/5fa530aace757-600x558.jpeg\" \/><\/a><\/div><div class=\"ultp-block-content\"><h2 class=\"ultp-block-title \"><a href=\"https:\/\/mbaadvocats.com\/es\/planifica-tu-sucesion-por-reducir-impuestos-fiscales\/\">Planifica tu sucesi\u00f3n por reducir impuestos fiscales<\/a><\/h2><div class=\"ultp-block-excerpt\">El Gobierno ha pactado subir el impuesto de sucesiones en los nuevos presupuestos de cara al 2020.<\/div><\/div><\/div><\/div><div class=\"ultp-block-item post-id-708\"><div class=\"ultp-block-content-wrap\"><div class=\"ultp-block-image ultp-block-image-zoomIn\"><a href=\"https:\/\/mbaadvocats.com\/es\/el-reconocido-musico-y-productor-musical-norteamericano-michael-league-nuevo-cliente-del-despacho\/\"><img decoding=\"async\"  class=\"ultp-block-image-content\"  alt=\"Michael League\"  src=\"https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/03\/michael-league-600x600.png\" \/><\/a><\/div><div class=\"ultp-block-content\"><h2 class=\"ultp-block-title \"><a href=\"https:\/\/mbaadvocats.com\/es\/el-reconocido-musico-y-productor-musical-norteamericano-michael-league-nuevo-cliente-del-despacho\/\">El reconocido m\u00fasico y productor musical norteamericano Michael League, nuevo cliente del despacho.<\/a><\/h2><div class=\"ultp-block-excerpt\">El compositor, productor y bajista del grupo de jazz fusi\u00f3n Snarky Puppy de Nueva York, Michael League es cliente de Manuel Busquet Advocats.<\/div><\/div><\/div><\/div><div class=\"ultp-block-item post-id-715\"><div class=\"ultp-block-content-wrap\"><div class=\"ultp-block-image ultp-block-image-zoomIn\"><a href=\"https:\/\/mbaadvocats.com\/es\/manuel-busquet-advocats-cumple-30-anos\/\"><img decoding=\"async\"  class=\"ultp-block-image-content\"  alt=\"Manuel Busquet Advocats\"  src=\"https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/03\/fasana-post-30anys-600x600.png\" \/><\/a><\/div><div class=\"ultp-block-content\"><h2 class=\"ultp-block-title \"><a href=\"https:\/\/mbaadvocats.com\/es\/manuel-busquet-advocats-cumple-30-anos\/\">Manuel Busquet Advocats cumple 30 a\u00f1os<\/a><\/h2><div class=\"ultp-block-excerpt\">Ya han pasado m\u00e1s de 30 a\u00f1os desde que Manuel Busquet Advocats empez\u00f3 su trayectoria profesional dedicada a los servicios jur\u00eddicos. M\u00e1s de 30 a\u00f1os fieles a sus or\u00edgenes, dando soluciones a cualquier problema jur\u00eddico y ofreciendo siempre la opci\u00f3n m\u00e1s beneficiosa.<\/div><\/div><\/div><\/div><div class=\"ultp-block-item post-id-722\"><div class=\"ultp-block-content-wrap\"><div class=\"ultp-block-image ultp-block-image-zoomIn\"><a href=\"https:\/\/mbaadvocats.com\/es\/feliz-2018\/\"><img decoding=\"async\"  class=\"ultp-block-image-content\"  alt=\"Nadal 2017\"  src=\"https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/03\/nadal-2017-600x600.jpg\" \/><\/a><\/div><div class=\"ultp-block-content\"><h2 class=\"ultp-block-title \"><a href=\"https:\/\/mbaadvocats.com\/es\/feliz-2018\/\">Feliz 2018<\/a><\/h2><div class=\"ultp-block-excerpt\">Con la proximidad de las fiestas de Navidad, queremos aprovechar para desearos unas felices fiestas y un feliz 2018. Esperamos que estas fiestas est\u00e9n llenas de paz, amor y felicidad junto a sus seres queridos.<\/div><\/div><\/div><\/div><\/div><div class=\"ultp-pagination-wrap ultp-pagination-ajax-action\" data-paged=\"1\" data-expost=\"\"  data-blockid=\"660eea\" data-postid=\"800\" data-pages=\"5\" data-blockname=\"ultimate-post_post-grid-1\" data-selfpostid=\"no\"><ul class=\"ultp-pagination\"><li class=\"ultp-prev-page-numbers\" style=\"display:none\"><a href=\"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/posts\/800\/\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\">\n  <path stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"1.5\" d=\"m15 18-6-6 6-6\"\/>\n<\/svg>\n <\/a><\/li><li class=\"ultp-first-pages\" style=\"display:none\" data-current=\"1\"><a href=\"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/posts\/800\/\">1<\/a><\/li><li class=\"ultp-first-dot\"style=\"display:none\"><a 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6-6-6-6\"\/>\n<\/svg>\n<\/a><\/li><\/ul><\/div><\/div><div class=\"pagination-block-html\" aria-hidden=\"true\" style=\"display: none;\"><\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<div class=\"wp-block-genesis-blocks-gb-container alignfull prefooter gb-block-container\"><div class=\"gb-container-inside\"><div class=\"gb-container-content\"><style>.kb-row-layout-id_638ca1-39 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id_638ca1-39 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id_638ca1-39 > .kt-row-column-wrap{column-gap:80px;row-gap:var(--global-kb-gap-md, 2rem);padding-top:0px;padding-bottom:0px;grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id_638ca1-39 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id_638ca1-39 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id_638ca1-39 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id_638ca1-39 alignwide fila--general wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column_1eb3e5-cc > .kt-inside-inner-col,.kadence-column_1eb3e5-cc > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_1eb3e5-cc > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_1eb3e5-cc > .kt-inside-inner-col{flex-direction:column;}.kadence-column_1eb3e5-cc > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_1eb3e5-cc > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_1eb3e5-cc{position:relative;}@media all and (max-width: 1024px){.kadence-column_1eb3e5-cc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column_1eb3e5-cc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_1eb3e5-cc\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-spacer.kt-block-spacer-_6cea7c-1d .kt-block-spacer{height:10px;}.wp-block-kadence-spacer.kt-block-spacer-_6cea7c-1d .kt-divider{border-top-width:3px;height:1px;border-top-color:#000000;width:100%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_6cea7c-1d filet animated slideInLeft\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_faf751-e4, .wp-block-kadence-advancedheading.kt-adv-heading_faf751-e4[data-kb-block=\"kb-adv-heading_faf751-e4\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading_faf751-e4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading_faf751-e4[data-kb-block=\"kb-adv-heading_faf751-e4\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading_faf751-e4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading_faf751-e4[data-kb-block=\"kb-adv-heading_faf751-e4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading_faf751-e4 retol--filet wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading_faf751-e4\">Miembros de<\/h2>\n\n\n\n<p><a href=\"https:\/\/www.uae.lu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Uni\u00f3 d&#8217;Advocats Europeus<\/a><br><a href=\"https:\/\/www.icam.net\/\" target=\"_blank\" rel=\"noreferrer noopener\">Il\u00b7lustre Col\u00b7legi d&#8217;Advocats de Manresa<\/a><br><a href=\"https:\/\/www.icab.cat\/ca\/\" target=\"_blank\" rel=\"noreferrer noopener\">Il\u00b7lustre Col\u00b7legi d&#8217;Advocats de Barcelona<\/a><\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_5824fa-3e .kt-block-spacer{height:10px;}.wp-block-kadence-spacer.kt-block-spacer-_5824fa-3e .kt-divider{border-top-width:3px;height:1px;border-top-color:#000000;width:100%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_5824fa-3e filet animated slideInLeft\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_dfb26d-25, .wp-block-kadence-advancedheading.kt-adv-heading_dfb26d-25[data-kb-block=\"kb-adv-heading_dfb26d-25\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading_dfb26d-25 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading_dfb26d-25[data-kb-block=\"kb-adv-heading_dfb26d-25\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading_dfb26d-25 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading_dfb26d-25[data-kb-block=\"kb-adv-heading_dfb26d-25\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading_dfb26d-25 retol--filet wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading_dfb26d-25\">Enlaces de inter\u00e9s<\/h2>\n\n\n\n<p><a href=\"https:\/\/www.uab.cat\/\" target=\"_blank\" rel=\"noreferrer noopener\">Universitat Aut\u00f2noma de Barcelona<br><\/a><a href=\"https:\/\/www.liceubarcelona.cat\/\" target=\"_blank\" rel=\"noreferrer noopener\">Gran Teatre del Liceu<\/a><\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column_5023ee-f0 > .kt-inside-inner-col,.kadence-column_5023ee-f0 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_5023ee-f0 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_5023ee-f0 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_5023ee-f0 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_5023ee-f0 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_5023ee-f0{position:relative;}@media all and (max-width: 1024px){.kadence-column_5023ee-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column_5023ee-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_5023ee-f0\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-image size-full imatge--subhome\"><img loading=\"lazy\" decoding=\"async\" width=\"1098\" height=\"1556\" src=\"https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/03\/prefooter.png\" alt=\"Enlla\u00e7os d'inter\u00e8s i copatrocinis\" class=\"wp-image-286\" srcset=\"https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/03\/prefooter.png 1098w, https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/03\/prefooter-768x1088.png 768w, https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/03\/prefooter-1084x1536.png 1084w, https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/03\/prefooter-300x425.png 300w\" sizes=\"auto, (max-width: 1098px) 100vw, 1098px\" \/><\/figure>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>R.D.L. 13\/2011, de 16 de septiembre, por el que se restablece el Impuesto sobre el Patrimonio.<\/p>\n","protected":false},"author":1,"featured_media":618,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":{"0":"post-800","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-actualidad","9":"with-featured-image"},"featured_image_src":"https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/03\/impost-patrimoni-600x400.png","featured_image_src_square":"https:\/\/mbaadvocats-b4f9.kxcdn.com\/wp-content\/uploads\/2023\/03\/impost-patrimoni-600x600.png","author_info":{"display_name":"admin","author_link":"https:\/\/mbaadvocats.com\/es\/author\/ideadmin\/"},"_links":{"self":[{"href":"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/posts\/800","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/comments?post=800"}],"version-history":[{"count":1,"href":"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/posts\/800\/revisions"}],"predecessor-version":[{"id":802,"href":"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/posts\/800\/revisions\/802"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/media\/618"}],"wp:attachment":[{"href":"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/media?parent=800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/categories?post=800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mbaadvocats.com\/es\/wp-json\/wp\/v2\/tags?post=800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}