{"id":1364,"date":"2025-10-02T09:56:05","date_gmt":"2025-10-02T09:56:05","guid":{"rendered":"https:\/\/pierclub.com\/avantatges-fiscals-dels-prestecs-participatius-i-el-que-heu-de-saber\/"},"modified":"2026-03-18T13:05:52","modified_gmt":"2026-03-18T13:05:52","slug":"avantatges-fiscals-dels-prestecs-participatius-i-el-que-heu-de-saber","status":"publish","type":"post","link":"https:\/\/pierclub.com\/ca\/avantatges-fiscals-dels-prestecs-participatius-i-el-que-heu-de-saber\/","title":{"rendered":"Avantatges fiscals dels pr\u00e9stecs participatius (i el que heu de saber)"},"content":{"rendered":"\n<p><strong>Guia accessible per entendre com tributen els interessos, quina retenci\u00f3 s\u2019aplica, quan es declaren i com optimitzar la declaraci\u00f3.<\/strong><\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Resum curt<\/strong><\/h2>\n\n<p>Els interessos d\u2019un pr\u00e9stec participatiu immobiliari tributen com a rendiments del capital mobiliari dins de la base de l\u2019estalvi. El m\u00e9s habitual \u00e9s que el pagador practiqui una retenci\u00f3 a compte sobre els interessos i que declareu el brut i la retenci\u00f3 al vostre IRPF. La base de l\u2019estalvi aplica una escala progressiva que pot variar per exercici. Tamb\u00e9 hi ha la possibilitat de compensar determinats saldos dins de la base de l\u2019estalvi, amb l\u00edmits. Reviseu sempre la documentaci\u00f3 i el vostre cas concret.    <\/p>\n\n<p>Per entendre el producte de base, us recomanem llegir<a href=\"https:\/\/pierclub.com\/ca\/que-es-un-prestec-participatiu-i-per-que-pot-ser-una-forma-rendible-dinvertir\/que-es-un-prestamo-participativo-2\/\"> <strong>Qu\u00e8 \u00e9s un pr\u00e9stec participatiu i per qu\u00e8 pot ser rendible<\/strong><\/a><\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Punts clau<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Naturalesa<\/strong>: els interessos s\u00f3n rendiments del capital mobiliari (base de l\u2019estalvi).<\/li>\n\n\n\n<li><strong>Retenci\u00f3<\/strong>: amb car\u00e0cter general, es practica una retenci\u00f3 a compte sobre els interessos pagats (es regularitza al vostre IRPF).<\/li>\n\n\n\n<li><strong>Escala<\/strong>: la base de l\u2019estalvi aplica tipus progressius que poden canviar per campanya de Renda (comproveu els vigents).<\/li>\n\n\n\n<li><strong>Quan tributen<\/strong>: s\u2019imputen quan s\u00f3n exigibles\/devengats (p. ex., al venciment si el contracte preveu pagament final).<\/li>\n\n\n\n<li><strong>Compensaci\u00f3<\/strong>: determinats saldos negatius a la base de l\u2019estalvi es poden compensar amb l\u00edmits.<\/li>\n<\/ul>\n\n<p>Si abans busqueu una visi\u00f3 de possibilitats, compareu models a<a href=\"https:\/\/pierclub.com\/blog\/como-invertir-sin-comprar-una-propiedad-2025\/\"> <strong>Com invertir sense comprar una propietat: alternatives reals el 2025<\/strong><\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Com tributen els interessos d\u2019un pr\u00e9stec participatiu<\/strong><\/h2>\n\n<ol class=\"wp-block-list\">\n<li><strong>Durant l\u2019any<\/strong>: quan cobreu interessos (o al venciment, si el contracte preveu pagament final), el pagador sol practicar retenci\u00f3 sobre l\u2019inter\u00e8s brut. Rebreu el net i un certificat de retencions. <\/li>\n\n\n\n<li><strong>A la Renda<\/strong>: declareu l\u2019inter\u00e8s brut com a rendiment del capital mobiliari i resteu la retenci\u00f3 com a pagament a compte. El vostre tipus final dependr\u00e0 de l\u2019escala de la base de l\u2019estalvi de l\u2019exercici. <\/li>\n<\/ol>\n\n<p>Voleu veure el proc\u00e9s operatiu? Reviseu<a href=\"https:\/\/pierclub.com\/blog\/como-funciona-inversion-pier-club-paso-a-paso\/\"> <strong>Com funciona una inversi\u00f3 amb Pier Club pas a pas<\/strong><\/a>. <\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Exemples r\u00e0pids (orientatius)<\/strong><\/h2>\n\n<p><strong>Sup\u00f2sit<\/strong>: inter\u00e8s 10% anual, pagament al venciment (inter\u00e8s simple) i retenci\u00f3 a compte sobre interessos.<\/p>\n\n<p><strong>A 12 mesos<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Invertiu 5.000 \u20ac \u2192 inter\u00e8s brut: 500 \u20ac \u2192 retenci\u00f3: <em>segons la normativa vigent<\/em> \u2192 net rebut = brut \u2212 retenci\u00f3.<\/li>\n\n\n\n<li>A la Renda: declareu 500 \u20ac de rendiment i la retenci\u00f3 com a pagament a compte.<\/li>\n<\/ul>\n\n<p><strong>A 24 mesos (inter\u00e8s simple 10% any)<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Invertiu 10.000 \u20ac \u2192 inter\u00e8s brut total: 2.000 \u20ac \u2192 retenci\u00f3: <em>segons la normativa vigent<\/em> \u2192 net rebut = brut \u2212 retenci\u00f3.<\/li>\n\n\n\n<li>A la Renda de l\u2019any de venciment: declareu 2.000 \u20ac i la retenci\u00f3 corresponent.<\/li>\n<\/ul>\n\n<p>Per entendre quin retorn podeu esperar del model, visiteu<a href=\"https:\/\/pierclub.com\/ca\/quina-rendibilitat-podeu-esperar-dun-prestec-participatiu-immobiliari\/rentabilidad-prestamo-participativo-inmobiliario-2\/\"> <strong>Quina rendibilitat podeu esperar d\u2019un pr\u00e9stec participatiu<\/strong><\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Com i on es declara?<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Qu\u00e8 declarar<\/strong>: inter\u00e8s brut i retenci\u00f3 practicada.<\/li>\n\n\n\n<li><strong>On<\/strong>: apartat de Rendiments del capital mobiliari (base de l\u2019estalvi) a la vostra Declaraci\u00f3 de la Renda.<\/li>\n\n\n\n<li><strong>Quan<\/strong>: a l\u2019exercici en qu\u00e8 l\u2019inter\u00e8s sigui exigible (en general, venciment si el contracte indica pagament \u00fanic).<\/li>\n\n\n\n<li><strong>Documentaci\u00f3<\/strong>: guardeu el certificat de retencions i el resum de liquidaci\u00f3.<\/li>\n<\/ul>\n\n<p>Si us interessa veure un cas de producte real, consulteu<a href=\"https:\/\/pierclub.com\/ca\/invertir-a-lombok-amb-pier-club-investments-guia-i-projecte-real\/\"> <strong>Invertir a Lombok: guia i projecte real (Deka Villa)<\/strong><\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Avantatges fiscals i punts clau<\/strong><\/h2>\n\n<p><strong>Avantatges<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Retenci\u00f3 a compte<\/strong>: ajuda a evitar sorpreses en la liquidaci\u00f3 de l\u2019IRPF (part ja pagada).<\/li>\n\n\n\n<li><strong>Compensacions<\/strong>: dins de la base de l\u2019estalvi es poden compensar determinats saldos, amb l\u00edmits.<\/li>\n<\/ul>\n\n<p><strong>Punts a vigilar<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Escala i trams<\/strong>: confirmeu els tipus vigents a cada campanya.<\/li>\n\n\n\n<li><strong>R\u00e8gim foral \/ no residents<\/strong>: Navarra, Pa\u00eds Basc o no residents poden tenir normes diferents.<\/li>\n\n\n\n<li><strong>Imputaci\u00f3 temporal<\/strong>: si el pagament \u00e9s al final, el rendiment se sol imputar aquell any.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Errors freq\u00fcents<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Declarar nom\u00e9s el net i oblidar el brut i la retenci\u00f3.<\/li>\n\n\n\n<li>No conservar el certificat de retencions.<\/li>\n\n\n\n<li>No revisar l\u2019escala de l\u2019estalvi de l\u2019any de la Renda.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Preguntes freq\u00fcents<\/strong><\/h2>\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1759397970148\"><strong class=\"schema-faq-question\"><strong>Quin \u00e9s el tipus de retenci\u00f3 sobre interessos?<\/strong><\/strong> <p class=\"schema-faq-answer\">S\u2019aplica el 19%. Amb car\u00e0cter general, es practica una retenci\u00f3 a compte sobre els interessos. Posteriorment es regularitza a la vostra base de l\u2019estalvi.  <\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1759397986100\"><strong class=\"schema-faq-question\"><strong>En quin tram tributen els interessos a la Renda?<\/strong><\/strong> <p class=\"schema-faq-answer\">A la base de l\u2019estalvi, amb una escala progressiva que pot variar per exercici (reviseu els trams de l\u2019any en curs).<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1759397997562\"><strong class=\"schema-faq-question\"><strong>Puc compensar p\u00e8rdues amb aquests rendiments?<\/strong><\/strong> <p class=\"schema-faq-answer\">S\u00ed, dins de la base de l\u2019estalvi hi ha normes de compensaci\u00f3 amb l\u00edmits.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1759398013761\"><strong class=\"schema-faq-question\"><strong>Quan es declaren si el pagament \u00e9s al final del termini?<\/strong><\/strong> <p class=\"schema-faq-answer\">S\u00ed, dins de la base de l\u2019estalvi hi ha normes de compensaci\u00f3 amb l\u00edmits.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1759398033413\"><strong class=\"schema-faq-question\"><strong>I si soc no resident?<\/strong><\/strong> <p class=\"schema-faq-answer\">La tributaci\u00f3 pot ser diferent. Reviseu el conveni aplicable i la normativa espec\u00edfica. <\/p> <\/div> <\/div>\n\n<h2 class=\"wp-block-heading\"><strong>Conclusi\u00f3 (CTA)<\/strong><\/h2>\n\n<p>Si voleu veure exemples reals amb inter\u00e8s fixat en contracte i calendari, sol\u00b7liciteu la Guia del projecte actiu i programeu una trucada de 15 minuts amb el nostre equip.  <\/p>\n\n<p><em>Aquesta guia breu \u00e9s una aproximaci\u00f3 de l\u2019impacte fiscal sobre els rendiments dels nostres productes. Consulteu amb el vostre assessor fiscal per tractar el vostre cas concret. <\/em><\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Lectures recomanades<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/pierclub.com\/ca\/que-es-un-prestec-participatiu-i-per-que-pot-ser-una-forma-rendible-dinvertir\/que-es-un-prestamo-participativo-2\/\"><strong>Qu\u00e8 \u00e9s un pr\u00e9stec participatiu i per qu\u00e8 pot ser rendible<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/pierclub.com\/ca\/quina-rendibilitat-podeu-esperar-dun-prestec-participatiu-immobiliari\/rentabilidad-prestamo-participativo-inmobiliario-2\/\"><strong>Quina rendibilitat podeu esperar d\u2019un pr\u00e9stec participatiu<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/pierclub.com\/blog\/como-funciona-inversion-pier-club-paso-a-paso\/\"><strong>Com funciona una inversi\u00f3 amb Pier Club pas a pas<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/pierclub.com\/blog\/como-invertir-sin-comprar-una-propiedad-2025\/\"><strong>Com invertir sense comprar una propietat: alternatives reals el 2025<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/pierclub.com\/ca\/invertir-a-lombok-amb-pier-club-investments-guia-i-projecte-real\/\"><strong>Invertir a Lombok: guia i projecte real (Deka Villa)<\/strong><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Guia accessible per entendre com tributen els interessos, quina retenci\u00f3 s\u2019aplica, quan es declaren i com optimitzar la declaraci\u00f3. Resum [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1365,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[11],"tags":[],"class_list":["post-1364","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscalitat dels pr\u00e9stecs participatius: guia pr\u00e0ctica<\/title>\n<meta name=\"description\" content=\"Com tributen els interessos d\u2019un pr\u00e9stec participatiu: base de l\u2019estalvi, retenci\u00f3, quan declarar i exemples per al vostre IRPF. 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