{"id":1888,"date":"2016-10-17T12:47:51","date_gmt":"2016-10-17T12:47:51","guid":{"rendered":"https:\/\/nosquera10.com.mialias.net\/?p=1888"},"modified":"2016-10-17T12:47:51","modified_gmt":"2016-10-17T12:47:51","slug":"real-decreto-ley-42016-26-de-julio-de-medidas-urgentes-relativas-al-impuesto-sobre-sucesiones-y-donaciones","status":"publish","type":"post","link":"https:\/\/nosquera10.com\/?p=1888","title":{"rendered":"Real Decreto-ley 4\/2016, 26 de julio,Impuesto sobre Sucesiones y Donaciones"},"content":{"rendered":"<div class=\"vc_row wpb_row vc_row-fluid column-default\" data-offset=\"\"><div class=\"vc_column_wrapper clearfix\">\n\t<div class=\"vc_col-sm-12  wpb_column vc_column_container   list-none    text-align-none  text-rp-left \">\n\t\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>El d\u00eda 1 de Agosto de 2016 se public\u00f3 en el Bolet\u00edn Oficial de la Junta de Andalucia (BOJA) el Real Decreto-ley 4\/2016 de medidas urgentes relativas al Impuesto sobre Sucesiones y Donaciones.<!--more--><\/p>\n<p>El Real Decreto, que entr\u00f3 en vigor al d\u00eda siguiente de su publicaci\u00f3n, recoge dos novedades:<\/p>\n<ol>\n<li>Se modifica la mejora la reducci\u00f3n estatal de la base imponible para las adquisiciones mortis causa de la vivienda habitual del causante. Se establece una escala que hace depender el porcentaje de reducci\u00f3n al valor real del inmueble adquirido por cada sujeto pasivo, con el fin de dar cumplimiento al principio de capacidad contributiva. Se reduce el per\u00edodo de mantenimiento del inmueble heredado de diez a tres a\u00f1os.<\/li>\n<li>Se crea una nueva reducci\u00f3n auton\u00f3mica por la adquisici\u00f3n \u00abmortis causa\u00bb e \u00abinter vivos\u00bb de una explotaci\u00f3n agraria, por medio de la que se flexibiliza el requisito exigido en la normativa vigente de ejercicio de la actividad agraria de manera personal y directa por el transmitente, y se suprime el de que constituya su fuente principal de renta. Tambi\u00e9n se reduce el per\u00edodo de mantenimiento de la explotaci\u00f3n adquirida de diez a cinco a\u00f1os. Esta reducci\u00f3n se aplica tanto a los parientes directos como a los asalariados agrarios con determinados requisitos. Esta reducci\u00f3n tiene la finalidad de facilitar la sucesi\u00f3n de la explotaci\u00f3n agraria a fin de continuar la continuidad de dichas actividades econon\u00f3micas en Andaluc\u00eda.<\/li>\n<\/ol>\n<p>Otra novedad es la de que se aumenta el minimo exento de tributaci\u00f3n. Ahora est\u00e1 establecido en 175.000\u20ac y se va a establecer en 250.000\u20ac. Esta novedad entrar\u00e1 en vigor el 1 de enero de 2017.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t\t<\/div> \n\t<\/div> \n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>El d\u00eda 1 de Agosto de 2016 se public\u00f3 en el Bolet\u00edn Oficial de la Junta de Andalucia (BOJA) el Real Decreto-ley 4\/2016 de medidas urgentes relativas al Impuesto sobre Sucesiones y Donaciones.<\/p>\n","protected":false},"author":3,"featured_media":1889,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,82],"tags":[85,84,83],"class_list":["post-1888","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-herencia","tag-andalucia","tag-donaciones","tag-sucesiones"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Real Decreto-ley 4\/2016, 26 de julio,Impuesto sobre Sucesiones y Donaciones - 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