{"id":83490,"date":"2025-12-29T13:10:35","date_gmt":"2025-12-29T13:10:35","guid":{"rendered":"https:\/\/www.cofb.org\/?p=83490"},"modified":"2026-01-07T13:10:47","modified_gmt":"2026-01-07T13:10:47","slug":"herencies-donacions-i-compravenda-doficina-de-farmacia-en-una-nova-sessio-del-forum-cofbserveis","status":"publish","type":"post","link":"https:\/\/www.cofb.org\/ca\/2025\/12\/29\/herencies-donacions-i-compravenda-doficina-de-farmacia-en-una-nova-sessio-del-forum-cofbserveis\/","title":{"rendered":"Her\u00e8ncies, donacions i compravenda d\u2019oficina de farm\u00e0cia, en una nova sessi\u00f3 del F\u00f2rum COFBServeis"},"content":{"rendered":"\n

El Col\u00b7legi de Farmac\u00e8utics de Barcelona (COFB)<\/strong> va organitzar el passat 17 de desembre <\/strong>una nova sessi\u00f3 del F\u00f2rum COFBServeis titulada \u201cHer\u00e8ncies, donacions i compravenda d\u2019oficina de farm\u00e0cia<\/strong>\u201d, amb la col\u00b7laboraci\u00f3 de COFBServe<\/a>i<\/a>s<\/a>. La sessi\u00f3 va ser realitzada per Alejandro Ebrat<\/strong>, advocat dedicat a l\u2019assessorament jur\u00eddic i tributari i expert en la transmissi\u00f3 de farm\u00e0cies; i va comptar amb la presentaci\u00f3 del gerent de COFBServeis, Agust\u00ed Ortega<\/strong>.<\/p>\n\n\n\n

\"Agust\u00ed<\/a>
Agust\u00ed Ortega, gerent de COFBServeis, va presentar la nova sessi\u00f3.<\/figcaption><\/figure>\n\n\n\n

Els objectius <\/strong>de la sessi\u00f3 van ser actualitzar les novetats legislatives i fiscals<\/strong> relacionades amb la compra i venda de farm\u00e0cies<\/strong>, analitzar les implicacions legals i fiscals <\/strong>de la donaci\u00f3 en vida i les transmissions per her\u00e8ncia<\/strong>, comprendre els criteris per a les bonificacions associades <\/strong>a la donaci\u00f3, examinar l\u2019impacte de l\u2019impost de successions<\/strong> a Catalunya i con\u00e8ixer les opcions al voltant de l\u2019estrat\u00e8gia success\u00f2ria<\/strong>.<\/p>\n\n\n\n

Durant la presentaci\u00f3, Agust\u00ed Ortega<\/strong>, gerent de COFBServeis, va explicar les darreres novetats posades en marxa des de l\u2019empresa de serveis<\/strong>. En aquest sentit, Ortega va destacar el servei de subministrament el\u00e8ctric,<\/strong> posat en marxa l\u2019any 2023, aix\u00ed com els serveis jur\u00eddics<\/strong> i les assegurances personals<\/strong> (motor, llar, vida, patinets, salut) com professionals.<\/p>\n\n\n\n

Intermediaris i arres en la compravenda d’una farm\u00e0cia<\/h2>\n\n\n\n

En primer lloc, Ebrat va centrar-se en la figura dels intermediaris<\/strong> quan t\u00e9 lloc una compravenda de farm\u00e0cia: \u201ces tracta d\u2019empreses <\/strong>que es dediquen a comprar i vendre farm\u00e0cies<\/strong>. El COFB no \u00e9s un intermediari, ja que no t\u00e9 aquesta funci\u00f3. \u00c9s ben important llegir atentament el contracte que es firma amb els intermediaris, tot i que la situaci\u00f3 ideal \u00e9s que no hi hagi per evitar pagar comissions<\/strong>\u201d. En aquest sentit, va deixar clar que \u201cles compravendes <\/strong>d\u2019una farm\u00e0cia solen ser molt m\u00e9s complexes<\/strong> que quan es duen a terme amb un pis o un cotxe\u201d.<\/p>\n\n\n\n

\"Alejandro
Alejandro Abat, en un moment de la seva presentaci\u00f3.<\/figcaption><\/figure>\n\n\n\n

Un dels elements importants que l\u2019advocat va compartir amb relaci\u00f3 a les compravendes \u00e9s \u201cevitar donar l\u2019exclusiva a cap intermediari<\/strong>. Tamb\u00e9 hi ha una cl\u00e0usula rellevant, que \u00e9s la de venciment autom\u00e0tic<\/strong>. Amb lletra petita, pot haver que passat el per\u00edode estipulat, si no es comunica la fi del contracte, aquest arriba a prorrogar-se sis mesos m\u00e9s\u201d.<\/p>\n\n\n\n

En l’\u00e0mbit dels contractes d\u2019arres<\/strong>, va especificar les cl\u00e0usules que s\u00f3n obligat\u00f2ries<\/strong> (termini, import, lloc i firma de compravenda), el per\u00edode d\u2019arres de compravenda<\/strong>, les condicions suspensives<\/strong> i les conseq\u00fc\u00e8ncies d\u2019aquesta firma<\/strong>, tant pel comprador com pel venedor de la farm\u00e0cia.<\/p>\n\n\n\n

Her\u00e8ncia, testament i donacions de farm\u00e0cies<\/h2>\n\n\n\n

Pel que fa a l\u2019her\u00e8ncia d\u2019una farm\u00e0cia<\/strong>, Ebrat va recordar \u201cla import\u00e0ncia del testament<\/strong>, la designaci\u00f3 d\u2019un hereu<\/strong>, la cotitularitat de farm\u00e0cies<\/strong> i la successi\u00f3 del negoci<\/strong>\u201d. En cas que la farm\u00e0cia sigui heretada pels fills, \u201cs\u2019ha de tenir en compte el problema de les reclamacions de leg\u00edtimes<\/strong>, la ren\u00fancia <\/strong>d\u2019aquesta i les problem\u00e0tiques que poden apar\u00e8ixer en les parelles de fet<\/strong>\u201d.<\/p>\n\n\n\n

\"\"<\/a><\/figure>\n\n\n\n

En cas que es decideixi per fer una donaci\u00f3 de la farm\u00e0cia<\/strong>, va compartir els avantatges de dur a terme aquesta acci\u00f3: \u201cen l\u2019\u00e0mbit de punts positius<\/strong>, \u00e9s irrevocable, es reparteix l\u2019her\u00e8ncia en vida evitant problemes hereditaris, es transmet la propietat, es fa el repartiment en vida, el farmac\u00e8utic es pot jubilar cobrant la pensi\u00f3 i es protegeix enfront un futur canvi de fiscalitat m\u00e9s perjudicial\u201d. Tamb\u00e9 va alertar dels inconvenients <\/strong>de fer aquesta acci\u00f3: \u201cs\u2019ha de tenir en compte l\u2019impost de donacions, els guanys patrimonials, la imputaci\u00f3 i computaci\u00f3, m\u00e9s control d\u2019hisenda, una perman\u00e8ncia de deu anys i la p\u00e8rdua d\u2019ingressos\u201d.<\/p>\n\n\n\n

Amb la col\u00b7laboraci\u00f3 de:<\/strong><\/p>\n\n\n\n

\"\"<\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"

El Col\u00b7legi de Farmac\u00e8utics de Barcelona (COFB) va organitzar el passat 17 de desembre una nova sessi\u00f3 del F\u00f2rum COFBServeis titulada \u201cHer\u00e8ncies, donacions i compravenda d\u2019oficina de farm\u00e0cia\u201d, amb la col\u00b7laboraci\u00f3 de COFBServeis. La sessi\u00f3 va ser realitzada per Alejandro Ebrat, advocat dedicat a l\u2019assessorament jur\u00eddic i tributari i expert […]<\/p>\n","protected":false},"author":10,"featured_media":83505,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","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":"disabled","footer-sml-layout":"","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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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