{"id":16066,"date":"2023-12-06T22:09:32","date_gmt":"2023-12-06T20:09:32","guid":{"rendered":"https:\/\/www.elcol-legi.org\/w\/?p=16066"},"modified":"2023-12-06T22:09:32","modified_gmt":"2023-12-06T20:09:32","slug":"el-traspas-de-la-cartera-de-clients-com-afecta-fiscalment","status":"publish","type":"post","link":"https:\/\/www.elcol-legi.org\/w\/el-traspas-de-la-cartera-de-clients-com-afecta-fiscalment\/","title":{"rendered":"El trasp\u00e0s de la cartera de clients: com afecta fiscalment?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]<strong>Javier de Miguel, assessor fiscal i mercantil en el Col.legi, explica els detalls a tenir en compte respecte a la fiscalitat en el moment en qu\u00e8 es vulgui realitzar un trasp\u00e0s de la cartera de clients.<\/strong>[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1701876033396{margin-bottom: 20px !important;}&#8221;]Sovint, quan es produeix la jubilaci\u00f3 del mediador d&#8217;assegurances apareix l&#8217;oportunitat de monetitzar el treball fet al llarg dels anys. La cartera de clients \u00e9s un actiu important que ha d&#8217;oferir un rendiment al seu propietari. Normalment, se signa un contracte de cessi\u00f3 que estipula un preu fix o variable i sovint, ajornat per a pagar en diversos terminis. Les conseq\u00fc\u00e8ncies des del punt de vista fiscal s\u00f3n &#8220;variades i molt rellevants&#8221;, segons explica Javier de Miguel.<\/p>\n<p>En primer lloc, cal tenir en compte que aquestes transmissions de cartera s\u00f3n una prestaci\u00f3 de serveis subjecta i no exempta d&#8217;IVA, per la qual cosa s&#8217;haur\u00e0 de contemplar la inclusi\u00f3 del 21% corresponent a aquest impost. A m\u00e9s, en el cas del venedor es genera un guany patrimonial en IRPF per la difer\u00e8ncia entre el preu de la cessi\u00f3 i el cost d&#8217;adquisici\u00f3 de la cartera. Aquest guany tributa entre el 19 i el 28% en l&#8217;IRPF, depenent de la seva quantia. Els pagaments no estan subjectes a retenci\u00f3 i la tributaci\u00f3 per ells es realitza en presentar la declaraci\u00f3 de renda de l&#8217;exercici corresponent, entre abril i juny de l&#8217;any seg\u00fcent.<\/p>\n<p>De totes maneres, si s&#8217;ha pactat un preu ajornat que s&#8217;est\u00e9n m\u00e9s enll\u00e0 d&#8217;un any \u00e9s possible optar per tributar en la mateixa proporci\u00f3 en qu\u00e8 es perceben els pagaments en cada exercici. A m\u00e9s l&#8217;efecte financer positiu que aix\u00f2 genera permet fraccionar les plusv\u00e0lues cada any mitigant aix\u00ed la progressivitat de l&#8217;escala impositiva aplicable en cada cas.<\/p>\n<p>En aquest cas, l&#8217;assessor del Col\u00b7legi, ofereix la seva opini\u00f3 en un format molt innovador. L&#8217;avatar de l&#8217;assessor, constru\u00eft en 3D amb l&#8217;ajuda de la intel\u00b7lig\u00e8ncia artificial, analitza l&#8217;escenari que es produeix quan un mediador traspassar\u00e0 el seu fons de clients i enumera els aspectes a tenir en compte des del punt de vista de la fiscalitat. Es tracta d&#8217;un aspecte clau en aquesta mena d&#8217;operacions. Una proposta innovadora i atractiva. El de Javier de Miguel es el segon avatar en funcionament despr\u00e9s del de Pau Llamb\u00ed, assessor tecnol\u00f2gic del Col\u00b7legi.[\/vc_column_text][vc_row_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_tweetmeme][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_facebook][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_spacing lg_spacing=&#8221;50&#8243; md_spacing=&#8221;50&#8243; sm_spacing=&#8221;50&#8243; xs_spacing=&#8221;50&#8243;][vc_column_text]<\/p>\n<h2>\u00daltimes not\u00edcies<\/h2>\n<p>[\/vc_column_text][stm_news loop=&#8221;size:4|order_by:date|order:DESC|post_type:post|categories:8&#8243; posts_per_row=&#8221;2&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]Javier de Miguel, assessor fiscal i mercantil en el Col.legi, explica els detalls a tenir en compte respecte a la fiscalitat en el moment en qu\u00e8 es vulgui realitzar un trasp\u00e0s de la cartera de clients.[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1701876033396{margin-bottom: 20px !important;}&#8221;]Sovint, quan es produeix la jubilaci\u00f3 del mediador d&#8217;assegurances apareix<\/p>\n","protected":false},"author":562,"featured_media":16067,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[1868],"class_list":["post-16066","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies","tag-mn-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El trasp\u00e0s de la cartera de clients: com afecta fiscalment? - Col-legi de Mediadors d&#039;Assegurances de Barcelona<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.elcol-legi.org\/w\/el-traspas-de-la-cartera-de-clients-com-afecta-fiscalment\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El trasp\u00e0s de la cartera de clients: com afecta fiscalment? - Col-legi de Mediadors d&#039;Assegurances de Barcelona\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]Javier de Miguel, assessor fiscal i mercantil en el Col.legi, explica els detalls a tenir en compte respecte a la fiscalitat en el moment en qu\u00e8 es vulgui realitzar un trasp\u00e0s de la cartera de clients.[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1701876033396{margin-bottom: 20px !important;}&#8221;]Sovint, quan es produeix la jubilaci\u00f3 del mediador d&#8217;assegurances apareix\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.elcol-legi.org\/w\/el-traspas-de-la-cartera-de-clients-com-afecta-fiscalment\/\" \/>\n<meta property=\"og:site_name\" content=\"Col-legi de Mediadors d&#039;Assegurances de Barcelona\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-06T20:09:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.elcol-legi.org\/w\/wp-content\/uploads\/2023\/12\/JavierDeMiguel-asesor.png\" \/>\n\t<meta property=\"og:image:width\" content=\"338\" \/>\n\t<meta property=\"og:image:height\" content=\"584\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Marc Alcaraz\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marc Alcaraz\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/el-traspas-de-la-cartera-de-clients-com-afecta-fiscalment\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/el-traspas-de-la-cartera-de-clients-com-afecta-fiscalment\\\/\"},\"author\":{\"name\":\"Marc Alcaraz\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/#\\\/schema\\\/person\\\/4283d40fbd72a940d5fff484fe5ec410\"},\"headline\":\"El trasp\u00e0s de la cartera de clients: com afecta fiscalment?\",\"datePublished\":\"2023-12-06T20:09:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/el-traspas-de-la-cartera-de-clients-com-afecta-fiscalment\\\/\"},\"wordCount\":561,\"image\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/el-traspas-de-la-cartera-de-clients-com-afecta-fiscalment\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/JavierDeMiguel-asesor.png\",\"keywords\":[\"MN\"],\"articleSection\":[\"Not\u00edcies\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/el-traspas-de-la-cartera-de-clients-com-afecta-fiscalment\\\/\",\"url\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/el-traspas-de-la-cartera-de-clients-com-afecta-fiscalment\\\/\",\"name\":\"El trasp\u00e0s de la cartera de clients: com afecta fiscalment? 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