{"id":7625,"date":"2025-12-04T14:10:25","date_gmt":"2025-12-04T12:10:25","guid":{"rendered":"https:\/\/www.avafin.es\/?p=7625"},"modified":"2026-04-23T12:28:14","modified_gmt":"2026-04-23T10:28:14","slug":"dacion-en-pagament-entre-particulars","status":"publish","type":"post","link":"https:\/\/www.avafin.es\/ca\/bloc\/dacion-en-pagament-entre-particulars","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<h2 class=\"wp-block-heading\"><strong>Qu\u00e8 \u00e9s la daci\u00f3 en pagament entre particulars i com es regula?<\/strong><\/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\">Definici\u00f3 legal: extinci\u00f3 del deute mitjan\u00e7ant el lliurament d\u00b4un b\u00e9<\/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\">Difer\u00e8ncia clau amb la daci\u00f3 en pagament hipotec\u00e0ria (amb un banc)<\/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\"><strong>Requisits per a una daci\u00f3 en pagament v\u00e0lida<\/strong><\/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\">El consentiment mutu: la pe\u00e7a fonamental de l&#039;acord<\/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\">Daci\u00f3 en pagament: avantatges i desavantatges de lliurar l&#039;actiu<\/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\">Daci\u00f3 en pagament exemple: tipus de b\u00e9ns que es poden lliurar<\/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\"><strong>Problemes de la daci\u00f3 en pagament: la c\u00e0rrega fiscal i legal<\/strong><\/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\">Com tributa la daci\u00f3 en pagament d&#039;un immoble (ITP, Plusv\u00e0lua)<\/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\">Daci\u00f3 en pagament tributaci\u00f3 ITP: qui ha d&#039;assumir l&#039;impost de transmissions patrimonials?<\/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\">Problemes de la daci\u00f3 en pagament quan hi ha her\u00e8ncia o diversos titulars<\/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\"><strong>El proc\u00e9s de formalitzaci\u00f3: de l&#039;acord al notari<\/strong><\/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\">La valoraci\u00f3 del b\u00e9: Com es fixa el valor de cancel\u00b7laci\u00f3 del deute?<\/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\">La signatura davant notari i el registre (Inscripci\u00f3 al Registre de la Propietat)<\/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\"><strong>L&#039;alternativa: Finan\u00e7a el deute i mantingues el teu patrimoni<\/strong><\/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\">Evita la p\u00e8rdua del b\u00e9: Pr\u00e9stecs personals per cancel\u00b7lar deutes privats<\/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\">Quina \u00e9s la difer\u00e8ncia entre una compravenda i una daci\u00f3 en pagament? (Tributaci\u00f3)<\/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\"><strong>Preguntes Freq\u00fcents sobre la daci\u00f3 en pagament<\/strong><\/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\/>&#8211; <strong>Honoraris notarials i registrals.<\/strong><br\/><strong>&#8211;<\/strong> <strong>ITP (6-10%)<\/strong> a c\u00e0rrec del creditor.<br\/><strong>&#8211;<\/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\"><strong>Evita la daci\u00f3 en pagament<\/strong><\/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\u00f3 en pagament entre particulars \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. Tot i que sembla una soluci\u00f3 senzilla i [\u2026]<\/p>","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 v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\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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