{"id":7625,"date":"2025-12-04T14:10:25","date_gmt":"2025-12-04T12:10:25","guid":{"rendered":"https:\/\/www.avafin.es\/?p=7625"},"modified":"2026-07-23T10:49:20","modified_gmt":"2026-07-23T08:49:20","slug":"dacion-en-pagament-entre-particulars","status":"publish","type":"post","link":"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares","title":{"rendered":"Daci\u00f3 en pagament entre particulars: qu\u00e8 \u00e9s, com funciona i quins impostos implica"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La <strong>daci\u00f3 en pagament entre particulars<\/strong> \u00e9s una figura jur\u00eddica que ha guanyat popularitat en els darrers anys com una alternativa als embargaments o execucions judicials. Permet que una persona saldi un deute lliurant un b\u00e9 com un habitatge, un cotxe o un terreny en lloc de diners.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tot i que sembla una soluci\u00f3 senzilla i justa, aquest tipus d&#039;acord t\u00e9 <strong>conseq\u00fc\u00e8ncies legals i fiscals<\/strong> que no s&#039;han de passar per alt. A m\u00e9s, la seva validesa dep\u00e8n de diversos factors, com el consentiment del creditor o la correcta formalitzaci\u00f3 davant de notari.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En aquesta guia completa us expliquem <strong>qu\u00e8 \u00e9s la daci\u00f3 en pagament entre particulars, com es regula, els seus avantatges i desavantatges, els impostos que genera i els passos per formalitzar-la de manera segura i legal.<\/strong><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndex<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #6a737c;color:#6a737c\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #6a737c;color:#6a737c\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#%C2%BFQue_es_la_dacion_en_pago_entre_particulares_y_como_se_regula\" >Qu\u00e8 \u00e9s la daci\u00f3 en pagament entre particulars i com es regula?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#Definicion_legal_extincion_de_la_deuda_mediante_la_entrega_de_un_bien\" >Definici\u00f3 legal: extinci\u00f3 del deute mitjan\u00e7ant el lliurament d\u00b4un b\u00e9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#Diferencia_clave_con_la_dacion_en_pago_hipotecaria_con_un_banco\" >Difer\u00e8ncia clau amb la daci\u00f3 en pagament hipotec\u00e0ria (amb un banc)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#Requisitos_para_una_dacion_en_pago_valida\" >Requisits per a una daci\u00f3 en pagament v\u00e0lida<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#El_consentimiento_mutuo_la_pieza_fundamental_del_acuerdo\" >El consentiment mutu: la pe\u00e7a fonamental de l&#039;acord<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#Dacion_en_pago_ventajas_y_desventajas_de_entregar_el_activo\" >Daci\u00f3 en pagament: avantatges i desavantatges de lliurar l&#039;actiu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#Dacion_en_pago_ejemplo_tipos_de_bienes_que_se_pueden_entregar\" >Daci\u00f3 en pagament exemple: tipus de b\u00e9ns que es poden lliurar<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#Problemas_de_la_dacion_en_pago_la_carga_fiscal_y_legal\" >Problemes de la daci\u00f3 en pagament: la c\u00e0rrega fiscal i legal<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#Como_tributa_la_dacion_en_pago_de_un_inmueble_ITP_Plusvalia\" >Com tributa la daci\u00f3 en pagament d&#039;un immoble (ITP, Plusv\u00e0lua)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#Dacion_en_pago_tributacion_ITP_%C2%BFquien_debe_asumir_el_Impuesto_de_Transmisiones_Patrimoniales\" >Daci\u00f3 en pagament tributaci\u00f3 ITP: qui ha d&#039;assumir l&#039;impost de transmissions patrimonials?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#Problemas_de_la_dacion_en_pago_cuando_hay_herencia_o_varios_titulares\" >Problemes de la daci\u00f3 en pagament quan hi ha her\u00e8ncia o diversos titulars<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#El_proceso_de_formalizacion_del_acuerdo_al_notario\" >El proc\u00e9s de formalitzaci\u00f3: de l&#039;acord al notari<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#La_valoracion_del_bien_%C2%BFComo_se_fija_el_valor_de_cancelacion_de_la_deuda\" >La valoraci\u00f3 del b\u00e9: Com es fixa el valor de cancel\u00b7laci\u00f3 del deute?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#La_firma_ante_notario_y_el_registro_Inscripcion_en_el_Registro_de_la_Propiedad\" >La signatura davant notari i el registre (Inscripci\u00f3 al Registre de la Propietat)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#La_alternativa_Financia_la_deuda_y_manten_tu_patrimonio\" >L&#039;alternativa: Finan\u00e7a el deute i mantingues el teu patrimoni<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#Evita_la_perdida_del_bien_Prestamos_personales_para_cancelar_deudas_privadas\" >Evita la p\u00e8rdua del b\u00e9: Pr\u00e9stecs personals per cancel\u00b7lar deutes privats<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#%C2%BFCual_es_la_diferencia_entre_una_compraventa_y_una_dacion_en_pago_Tributacion\" >Quina \u00e9s la difer\u00e8ncia entre una compravenda i una daci\u00f3 en pagament? (Tributaci\u00f3)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#Preguntas_Frecuentes_sobre_la_dacion_en_pago\" >Preguntes Freq\u00fcents sobre la daci\u00f3 en pagament<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares\/#Evita_la_dacion_en_pago\" >Evita la daci\u00f3 en pagament<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFQue_es_la_dacion_en_pago_entre_particulares_y_como_se_regula\"><\/span><strong>Qu\u00e8 \u00e9s la daci\u00f3 en pagament entre particulars i com es regula?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Abans d&#039;entrar en detalls sobre els requisits o els impostos, \u00e9s important entendre el <strong>concepte legal i pr\u00e0ctic<\/strong> aquesta figura. La daci\u00f3 en pagament no nom\u00e9s representa un intercanvi de b\u00e9ns per deute, sin\u00f3 una <strong>forma jur\u00eddica d&#039;extingir una obligaci\u00f3 econ\u00f2mica<\/strong> quan les dues parts hi estan d&#039;acord.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Definicion_legal_extincion_de_la_deuda_mediante_la_entrega_de_un_bien\"><\/span>Definici\u00f3 legal: extinci\u00f3 del deute mitjan\u00e7ant el lliurament d\u00b4un b\u00e9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La <strong>daci\u00f3 en pagament<\/strong> \u00e9s una figura jur\u00eddica recollida al <strong>article 1.166 del Codi civil espanyol<\/strong>, que permet extingir un deute quan el creditor accepta rebre un b\u00e9 diferent de l&#039;originalment pactat com a pagament.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En una <strong>daci\u00f3 en pagament entre particulars<\/strong>, les dues parts s\u00f3n persones f\u00edsiques (no entitats banc\u00e0ries). Per exemple:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un deutor que deu 20.000 \u20ac a un amic pot lliurar el cotxe com a forma de pagament, si el creditor accepta.<\/li>\n\n\n\n<li>Si una persona deu diners a una altra per un pr\u00e9stec personal, pot oferir la seva <strong>habitatge<\/strong> com a compensaci\u00f3.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9s un <strong>acord voluntari<\/strong>, que s&#039;ha de reflectir per escrit i formalitzar davant <strong>notari<\/strong> si involucra b\u00e9ns immobles.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diferencia_clave_con_la_dacion_en_pago_hipotecaria_con_un_banco\"><\/span>Difer\u00e8ncia clau amb la daci\u00f3 en pagament hipotec\u00e0ria (amb un banc)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La principal difer\u00e8ncia entre la <strong>daci\u00f3 en pagament hipotec\u00e0ria<\/strong> i la <strong>daci\u00f3 en pagament entre particulars<\/strong> est\u00e0 a <strong>qui \u00e9s el creditor<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A la <strong>hipotec\u00e0ria<\/strong>, el creditor \u00e9s una <strong>entitat financera<\/strong>, i el b\u00e9 lliurat sol ser l&#039;habitatge hipotecat.<\/li>\n\n\n\n<li>A la <strong>daci\u00f3 entre particulars<\/strong>, ambdues parts s\u00f3n <strong>persones privades<\/strong> o fins i tot <strong>empreses petites<\/strong>, sense relaci\u00f3 banc\u00e0ria.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00e9s, el banc pot aplicar condicions regulades per la Llei Hipotec\u00e0ria, mentre que entre els particulars l&#039;acord \u00e9s <strong>m\u00e9s flexible<\/strong>, per\u00f2 requereix una <strong>redacci\u00f3 clara i assessorament legal<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Requisitos_para_una_dacion_en_pago_valida\"><\/span><strong>Requisits per a una daci\u00f3 en pagament v\u00e0lida<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No totes les dacions de pagament s\u00f3n v\u00e0lides autom\u00e0ticament. Hi ha <strong>requisits legals b\u00e0sics<\/strong> que garanteixen la seguretat de l\u00b4acord i eviten possibles reclamacions futures. Complir-los \u00e9s fonamental perqu\u00e8 la daci\u00f3 tingui efectes jur\u00eddics i fiscals correctes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"El_consentimiento_mutuo_la_pieza_fundamental_del_acuerdo\"><\/span>El consentiment mutu: la pe\u00e7a fonamental de l&#039;acord<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">El <strong>consentiment de les dues parts<\/strong> \u00e9s el requisit essencial. Cap persona no pot imposar una daci\u00f3 en pagament. El creditor deu <strong>acceptar expressament el b\u00e9 ofert<\/strong> com a cancel\u00b7laci\u00f3 total o parcial del deute.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;acord ha de detallar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Valor del b\u00e9 lliurat.<\/li>\n\n\n\n<li>Import total del deute.<\/li>\n\n\n\n<li>Declaraci\u00f3 expressa dextinci\u00f3 de lobligaci\u00f3.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Si es tracta de <strong>b\u00e9ns immobles<\/strong>, l&#039;operaci\u00f3 s&#039;ha de fer <strong>davant notari<\/strong> i inscriure&#039;s al <strong>Registre de la Propietat<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dacion_en_pago_ventajas_y_desventajas_de_entregar_el_activo\"><\/span>Daci\u00f3 en pagament: avantatges i desavantatges de lliurar l&#039;actiu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Entre les <strong>avantatges<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El deutor pot <strong>extingir un deute sense diners<\/strong>.<\/li>\n\n\n\n<li>Evita processos judicials o embargaments.<\/li>\n\n\n\n<li>En alguns casos, millora la situaci\u00f3 fiscal si el b\u00e9 no genera plusv\u00e0lua.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Entre les <strong>desavantatges<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pot implicar <strong>p\u00e8rdua de patrimoni<\/strong> significativa.<\/li>\n\n\n\n<li>En b\u00e9ns immobles, genera <strong>costos notarials i impostos<\/strong>.<\/li>\n\n\n\n<li>Si el valor del b\u00e9 \u00e9s inferior al deute, <strong>l&#039;obligaci\u00f3 no s&#039;extingeix completament<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">(Si vols evitar arribar a una daci\u00f3 en pagament, et pot interessar llegir: <strong><a href=\"https:\/\/www.avafin.es\/ca\/bloc\/com-evitar-un-embargament\/\" target=\"_blank\" rel=\"noreferrer noopener\">Com evitar un embargament<\/a><\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dacion_en_pago_ejemplo_tipos_de_bienes_que_se_pueden_entregar\"><\/span>Daci\u00f3 en pagament exemple: tipus de b\u00e9ns que es poden lliurar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Els b\u00e9ns m\u00e9s comuns en una daci\u00f3 en pagament entre particulars s\u00f3n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Propietats<\/strong> (habitatges, terrenys, locals).<\/li>\n\n\n\n<li><strong>Vehicles<\/strong> (cotxes, motos, maquin\u00e0ria).<\/li>\n\n\n\n<li><strong>Participacions o accions<\/strong> empreses.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Per exemple, si una persona ha de 15.000 \u20ac a una altra, pot lliurar el cotxe valorat en aquest import com a pagament total.<br>&nbsp;En cas d&#039;una <strong>daci\u00f3 en pagament habitatge<\/strong>, el proc\u00e9s s&#039;ha de formalitzar davant de notari i amb inscripci\u00f3 registral.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Problemas_de_la_dacion_en_pago_la_carga_fiscal_y_legal\"><\/span><strong>Problemes de la daci\u00f3 en pagament: la c\u00e0rrega fiscal i legal<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tot i que la daci\u00f3 en pagament sigui una soluci\u00f3 leg\u00edtima, pot generar <strong>problemes de la daci\u00f3 en pagament<\/strong> si no es tenen en compte les implicacions fiscals i legals. Els impostos associats varien en funci\u00f3 del b\u00e9 transm\u00e8s i de qui assumeixi cada c\u00e0rrega.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Como_tributa_la_dacion_en_pago_de_un_inmueble_ITP_Plusvalia\"><\/span>Com tributa la daci\u00f3 en pagament d&#039;un immoble (ITP, Plusv\u00e0lua)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La fiscalitat \u00e9s una de les parts m\u00e9s delicades del proc\u00e9s. En cas d&#039;una <strong>daci\u00f3 en pagament d&#039;habitatge o immoble<\/strong>, entren en joc tres impostos principals:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>ITP (Impost de Transmissions Patrimonials)<\/strong>, que paga l&#039;adquirent del b\u00e9.<\/li>\n\n\n\n<li><strong>Plusv\u00e0lua municipal (IIVTNU)<\/strong>, que recau sobre el transmitent o deutor.<\/li>\n\n\n\n<li><strong>IRPF<\/strong>, on pot apar\u00e8ixer una <strong>guany patrimonial<\/strong> si el valor de transmissi\u00f3 \u00e9s superior al de compra.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Per aix\u00f2, con\u00e8ixer <strong>com tributa la daci\u00f3 en pagament d&#039;un immoble<\/strong> resulta essencial per evitar sorpreses fiscals posteriors.<strong><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dacion_en_pago_tributacion_ITP_%C2%BFquien_debe_asumir_el_Impuesto_de_Transmisiones_Patrimoniales\"><\/span>Daci\u00f3 en pagament tributaci\u00f3 ITP: qui ha d&#039;assumir l&#039;impost de transmissions patrimonials?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En una daci\u00f3 en pagament, el <strong>adquirent<\/strong> (creditor) \u00e9s qui deu <strong>pagar l&#039;ITP<\/strong>.<br>&nbsp;Tot i aix\u00f2, les parts poden pactar una altra distribuci\u00f3 de despeses. \u00c9s habitual que el deutor assumeixi tamb\u00e9 part dels costos notarials o registrals.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per con\u00e8ixer m\u00e9s sobre costos notarials, pots consultar:<br><strong>\u00a0<a href=\"https:\/\/www.avafin.es\/ca\/bloc\/quant-cobra-un-notari-per-una-firma\/\" target=\"_blank\" rel=\"noreferrer noopener\">Quant cobra un notari per una signatura?<\/a><\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Problemas_de_la_dacion_en_pago_cuando_hay_herencia_o_varios_titulares\"><\/span>Problemes de la daci\u00f3 en pagament quan hi ha her\u00e8ncia o diversos titulars<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si el b\u00e9 pertany a diversos propietaris o procedeix d&#039;una <strong>her\u00e8ncia<\/strong>, el proc\u00e9s es complica:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tots els titulars deuen <strong>prestar el vostre consentiment<\/strong>.<\/li>\n\n\n\n<li>En cas d&#039;una <strong>daci\u00f3 en pagament her\u00e8ncia<\/strong>, cal liquidar primer el <strong>Impost de Successions<\/strong> abans de cedir el b\u00e9.<\/li>\n\n\n\n<li>Si hi ha desacord entre els hereus, no es pot formalitzar l&#039;operaci\u00f3.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Per aix\u00f2, en aquests casos conv\u00e9 <strong>assessorament legal especialitzat<\/strong> per evitar conflictes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"El_proceso_de_formalizacion_del_acuerdo_al_notario\"><\/span><strong>El proc\u00e9s de formalitzaci\u00f3: de l&#039;acord al notari<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Formalitzar correctament la daci\u00f3 en pagament \u00e9s tan important com arribar a l&#039;acord. La llei exigeix determinats passos que garanteixen la seguretat jur\u00eddica de les dues parts i eviten conflictes futurs.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"La_valoracion_del_bien_%C2%BFComo_se_fija_el_valor_de_cancelacion_de_la_deuda\"><\/span>La valoraci\u00f3 del b\u00e9: Com es fixa el valor de cancel\u00b7laci\u00f3 del deute?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">El valor del b\u00e9 lliurat ha de ser <strong>realista i documentat<\/strong>. Les parts poden:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sol\u00b7licitar una <strong>taxaci\u00f3 independent<\/strong>.<\/li>\n\n\n\n<li>Basar-se al <strong>valor de mercat<\/strong> (per exemple, refer\u00e8ncia cadastral o taules de preus de vehicles).<\/li>\n\n\n\n<li>Pactar un valor de com\u00fa acord, sempre que quedi reflectit a l&#039;escriptura.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Una valoraci\u00f3 incorrecta pot generar <strong>problemes fiscals o de nul\u00b7litat parcial<\/strong> de l&#039;acord.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"La_firma_ante_notario_y_el_registro_Inscripcion_en_el_Registro_de_la_Propiedad\"><\/span>La signatura davant notari i el registre (Inscripci\u00f3 al Registre de la Propietat)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Quan el b\u00e9 \u00e9s un immoble, cal fer l&#039;operaci\u00f3 <strong>davant notari<\/strong>.<br>&nbsp;L&#039;escriptura ha d&#039;incloure:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identificaci\u00f3 de les parts.<\/li>\n\n\n\n<li>Valor del deute i del b\u00e9.<\/li>\n\n\n\n<li>Manifestaci\u00f3 que el deute queda extingit.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Despr\u00e9s s&#039;inscriu al <strong>Registre de la Propietat<\/strong> a nom del creditor, completant la transmissi\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"La_alternativa_Financia_la_deuda_y_manten_tu_patrimonio\"><\/span><strong>L&#039;alternativa: Finan\u00e7a el deute i mantingues el teu patrimoni<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No sempre cal lliurar un b\u00e9 valu\u00f3s per saldar un deute. Hi ha alternatives financeres que poden evitar la p\u00e8rdua del teu patrimoni.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Evita_la_perdida_del_bien_Prestamos_personales_para_cancelar_deudas_privadas\"><\/span>Evita la p\u00e8rdua del b\u00e9: Pr\u00e9stecs personals per cancel\u00b7lar deutes privats<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Abans de lliurar un b\u00e9 valu\u00f3s, pots valorar <strong>finan\u00e7ar el deute mitjan\u00e7ant un pr\u00e9stec personal<\/strong>.<br>&nbsp;D&#039;aquesta manera, <strong>mantens el teu patrimoni<\/strong> i saldes el deute amb un nou acord m\u00e9s flexible.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podeu consultar aquesta guia \u00fatil sobre pr\u00e9stecs entre particulars: <strong><a href=\"https:\/\/www.avafin.es\/ca\/bloc\/cal-declarar-els-prestecs-entre-particulars\/\" target=\"_blank\" rel=\"noreferrer noopener\">S&#039;han de declarar els pr\u00e9stecs entre particulars?<\/a><\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFCual_es_la_diferencia_entre_una_compraventa_y_una_dacion_en_pago_Tributacion\"><\/span>Quina \u00e9s la difer\u00e8ncia entre una compravenda i una daci\u00f3 en pagament? (Tributaci\u00f3)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tot i que tots dos impliquen una transmissi\u00f3 de b\u00e9ns, <strong>no s\u00f3n el mateix<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En una <strong>compravenda<\/strong>, hi ha <strong>preu en diners<\/strong>.<\/li>\n\n\n\n<li>En una <strong>daci\u00f3 en pagament<\/strong>, hi ha <strong>cancel\u00b7laci\u00f3 d&#039;un deute previ<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En termes fiscals:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La <strong>compravenda<\/strong> tributa per ITP o IVA (segons el b\u00e9).<\/li>\n\n\n\n<li>La <strong>daci\u00f3 en pagament<\/strong> tamb\u00e9 tributa per ITP, per\u00f2 el concepte \u00e9s <strong>extinci\u00f3 de deute<\/strong>, no adquisici\u00f3 onerosa.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Preguntas_Frecuentes_sobre_la_dacion_en_pago\"><\/span><strong>Preguntes Freq\u00fcents sobre la daci\u00f3 en pagament<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1764849926943\"><strong class=\"schema-faq-question\"><strong>Quins requisits s\u00f3n necessaris perqu\u00e8 existeixi en pagament?<\/strong><\/strong> <p class=\"schema-faq-answer\">Hi ha d&#039;haver:<br\/>1. Un deute previ.<br\/>2. Un b\u00e9 amb valor econ\u00f2mic.<br\/>3. Acceptaci\u00f3 expressa del creditor.<br\/>4. Acord per escrit o escriptura notarial.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1764849950150\"><strong class=\"schema-faq-question\"><strong>Quant costa una daci\u00f3 en pagament (despeses de notaria i impostos)?<\/strong><\/strong> <p class=\"schema-faq-answer\">Les despeses varien segons el valor del b\u00e9, per\u00f2 generalment inclouen:<br\/>\u2013 <strong>Honoraris notarials i registrals.<\/strong><br\/><strong>\u2013<\/strong> <strong>ITP (6-10%)<\/strong> a c\u00e0rrec del creditor.<br\/><strong>\u2013<\/strong> <strong>Plusv\u00e0lua municipal<\/strong> si hi ha guany.<br\/>M\u00e9s informaci\u00f3 a: quant cobra un notari per una firma<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1764850006221\"><strong class=\"schema-faq-question\"><strong>Qu\u00e8 passa si el valor del b\u00e9 \u00e9s inferior al deute total?<\/strong><\/strong> <p class=\"schema-faq-answer\">Si les parts no acorden el contrari, la <strong>deute no s&#039;extingeix completament<\/strong>. El creditor pot reclamar la difer\u00e8ncia.<br\/>Per aix\u00f2, a l&#039;escriptura ha de figurar clarament que el b\u00e9 es lliura \u201c<strong>en pagament total i liquidaci\u00f3 del deute<\/strong>\u201d.<\/p> <\/div> <\/div>\n\n\n\n<p class=\"wp-block-paragraph\">La <strong>daci\u00f3 en pagament entre particulars<\/strong> \u00e9s una eina legal \u00fatil per resoldre deutes sense rec\u00f3rrer a judicis o embargaments. No obstant aix\u00f2, exigeix <strong>transpar\u00e8ncia, taxaci\u00f3 justa i un correcte tractament fiscal<\/strong>.<br>&nbsp;Abans de signar, conv\u00e9 assessorar-se sobre els seus <strong>implicacions tribut\u00e0ries (ITP, IRPF, plusv\u00e0lua)<\/strong> i valorar alternatives com la <strong>renegociaci\u00f3 o finan\u00e7ament privat<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vols mantenir el teu patrimoni i evitar la p\u00e8rdua del teu habitatge? Llegeix la nostra guia sobre <strong><a href=\"https:\/\/www.avafin.es\/ca\/bloc\/com-evitar-un-embargament\/\" target=\"_blank\" rel=\"noreferrer noopener\">com evitar un embargament<\/a><\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\"><span class=\"ez-toc-section\" id=\"Evita_la_dacion_en_pago\"><\/span><strong>Evita la daci\u00f3 en pagament<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center wp-block-paragraph\">Obtingues el teu pr\u00e9stec amb AvaFin<\/p>\n\n\n\n<div style=\"margin: auto;\" class=\"flex flex-res\">\n<a id=\"av-get-loan\" class=\"btn btn-cta btn-lg force-data-base-url\" href=\"https:\/\/portal.avafin.es\/wp-registerCreditosi\" style=\"display: inline-block; margin: auto\">Sol\u00b7licitar<\/a>\n<\/div>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>La daci\u00f3n en pago entre particulares es una figura jur\u00eddica que ha ganado popularidad en los \u00faltimos a\u00f1os como una alternativa a los embargos o ejecuciones judiciales. Permite que una persona salde una deuda entregando un bien como una vivienda, un coche o un terreno en lugar de dinero. Aunque parece una soluci\u00f3n sencilla y [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":7627,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[24,23],"tags":[],"class_list":["post-7625","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-deudas","category-educacion-financiera"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Daci\u00f3n en pago entre particulares: qu\u00e9 es y c\u00f3mo funciona | AvaFin Espa\u00f1a<\/title>\n<meta name=\"description\" content=\"Qu\u00e9 es la daci\u00f3n en pago entre particulares, c\u00f3mo funciona y qu\u00e9 impuestos se pagan (ITP, plusval\u00eda). 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La seva experi\u00e8ncia en recerca de mercats a AvaFin, brinda gran valor al moment de generar informaci\u00f3 \u00fatil sobre aquelles persones que busquen prendre decisions financeres adequades a la seva situaci\u00f3.","sameAs":["http:\/\/www.avafin.es","https:\/\/www.linkedin.com\/in\/alejandra-rangel-bethencourt-29633a167\/"],"url":"https:\/\/www.avafin.es\/ca\/blog\/author\/alejandra"},{"@type":"Question","@id":"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares#faq-question-1764849926943","position":1,"url":"https:\/\/www.avafin.es\/ca\/blog\/dacion-en-pago-entre-particulares#faq-question-1764849926943","name":"Quins requisits s\u00f3n necessaris perqu\u00e8 existeixi en pagament?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Debe existir:<br\/>1. Una deuda previa.<br\/>2. Un bien con valor econ\u00f3mico.<br\/>3. Aceptaci\u00f3n expresa del acreedor.<br\/>4. 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El acreedor puede reclamar la diferencia.<br\/>Por eso, en la escritura debe figurar claramente que el bien se entrega \u201c<strong>en pago total y finiquito de la deuda<\/strong>\u201d.","inLanguage":"ca"},"inLanguage":"ca"}]}},"jetpack_publicize_connections":[],"featured_media_link":"https:\/\/www.avafin.es\/wp-content\/uploads\/2025\/12\/dacion-en-pago-entre-particulares-768x513.jpg","category":{"color":"#010440","link":"https:\/\/www.avafin.es\/ca\/blog\/deudas","text":"Deudas"},"_links":{"self":[{"href":"https:\/\/www.avafin.es\/ca\/wp-json\/wp\/v2\/posts\/7625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.avafin.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.avafin.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.avafin.es\/ca\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.avafin.es\/ca\/wp-json\/wp\/v2\/comments?post=7625"}],"version-history":[{"count":1,"href":"https:\/\/www.avafin.es\/ca\/wp-json\/wp\/v2\/posts\/7625\/revisions"}],"predecessor-version":[{"id":11572,"href":"https:\/\/www.avafin.es\/ca\/wp-json\/wp\/v2\/posts\/7625\/revisions\/11572"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.avafin.es\/ca\/wp-json\/wp\/v2\/media\/7627"}],"wp:attachment":[{"href":"https:\/\/www.avafin.es\/ca\/wp-json\/wp\/v2\/media?parent=7625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.avafin.es\/ca\/wp-json\/wp\/v2\/categories?post=7625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.avafin.es\/ca\/wp-json\/wp\/v2\/tags?post=7625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}