{"id":84147,"date":"2026-02-27T11:36:48","date_gmt":"2026-02-27T11:36:48","guid":{"rendered":"https:\/\/www.cofb.org\/?p=84147"},"modified":"2026-02-27T11:36:49","modified_gmt":"2026-02-27T11:36:49","slug":"la-importancia-de-programar-lherencia-nova-sessio-del-forum-cofbserveis","status":"publish","type":"post","link":"https:\/\/www.cofb.org\/es\/2026\/02\/27\/la-importancia-de-programar-lherencia-nova-sessio-del-forum-cofbserveis\/","title":{"rendered":"La importancia de programar la herencia. Nueva sesi\u00f3n del Foro COFBServeis"},"content":{"rendered":"

El Col\u00b7legi de Farmac\u00e8utics de Barcelona (COFB)<\/strong> celebr\u00f3 el 19 de febrero una nueva sesi\u00f3n del Foro COFBServicios<\/strong> titulada \u201cLa importancia de programar la herencia en Catalu\u00f1a<\/strong>\u201d, con la colaboraci\u00f3n de COFBServicios<\/a>. La sesi\u00f3n fue realizada por Alejandro Ebrat<\/strong>, abogado dedicado a el asesoramiento jur\u00eddico y tributario<\/strong>, asesor fiscal de COFBServeis y experto en la transmisi\u00f3n de farmacias, y cont\u00f3 con la presentaci\u00f3n deElena Palau<\/strong>, vicetesorera del COFB.<\/p>\n\n\n\n

\"Elena<\/a>
Elena Palau present\u00f3 la sesi\u00f3n "La importancia de programar la herencia en Catalu\u00f1a"<\/figcaption><\/figure>\n\n\n\n

Los objetivos <\/strong>de la conferencia fueron explicar las diferentes fases de la gesti\u00f3n de una herencia<\/strong>, valorar la planificaci\u00f3n previa del patrimonio<\/strong>, clarificar el papel del testamento y de los pactos sucesorios, dar a conocer las principales gestiones posteriores a la defunci\u00f3n, informar sobre las obligaciones fiscales vinculadas a la herencia<\/strong>, advertir de las consecuencias de no planificar la herencia y mostrar c\u00f3mo una buena gesti\u00f3n puede evitar conflictos entre herederos.<\/p>\n\n\n\n

Antes de iniciar la conferencia, Elena Palau coment\u00f3 que de cara a abril, \u201cse realizar\u00eda una nueva sesi\u00f3n para hablar de el ahorro y la factura de la luz<\/strong> en las farmacias. En mayo, se llevar\u00e1 a cabo una conferencia para hablar de la jubilaci\u00f3n activa<\/strong> y de los ventajas e inconvenientes que \u00e9sta conlleva<\/strong>. Por \u00faltimo, tambi\u00e9n se ofrecer\u00e1 una conferencia habitual, que es la de conocer los pasos a la hora de vender la farmacia<\/strong>\u201d.<\/p>\n\n\n\n

Testamento y donaci\u00f3n<\/h2>\n\n\n\n

A continuaci\u00f3n, Alejandro Ebrat remarc\u00f3 la importancia de hacer testamento<\/strong>: \u201csiempre es conveniente otorgar testamento y dejarlo hecho, debe hacerse todo y no tener patrimonio, hijos o pareja<\/strong>. Contar con un testamento permite cubrir leg\u00edtimas<\/strong>, condiciones suspensivas y resolutorias, herederos alternativos, legados, prohibiciones y cargas.\u201d En este aspecto, Ebrat habl\u00f3 sobre los cambios en un testamento y las consecuencias de no otorgarlo.<\/p>\n\n\n\n

\"Alejandro<\/a>
Alejandro Ebrat, en un momento de su sesi\u00f3n.<\/figcaption><\/figure>\n\n\n\n

En cuanto a la planificaci\u00f3n fiscal y los tr\u00e1mites de herencia<\/strong>, el abogado explic\u00f3 que \u201cel primer paso es pedir el certificado de defunci\u00f3n<\/strong> y, a continuaci\u00f3n, el certificado de \u00faltimas voluntades<\/strong>. Una vez llegado a este punto, se realizar\u00e1 un inventario. Cuanto m\u00e1s valor, m\u00e1s se tendr\u00e1 que pagar, por lo que se debe valorar bien el valor de la farmacia <\/strong>que una persona tenga\u201d.<\/p>\n\n\n\n

En el \u00e1mbito de donaciones<\/strong>, "es mejor no realizar este paso con los hijos, ya que pueden derivar con problemas econ\u00f3micos, patrimoniales y tributarios. Hay diferentes formas de donaciones con condiciones, y siempre se puede reservar la facultad de disponer".<\/p>\n\n\n\n

\u00bfQu\u00e9 hacer con la farmacia?<\/h2>\n\n\n\n

Con relaci\u00f3n a qu\u00e9 hacer con la farmacia<\/strong>, Ebrat destac\u00f3 que una de las alternativas es no hacer nada<\/strong>, dar la farmacia <\/strong>o vender toda o una parte de ella<\/strong>: "si se opta por la primera opci\u00f3n, la herencia se reduce en un 95%, se sigue con ingresos y se puede regular con el sueldo del hijo".<\/p>\n\n\n\n

Si se da la farmacia<\/strong>, "existe m\u00e1s riesgo fiscal y se deja de tener ingresos, a menos que se pague un alquiler. Se trata de avanzar la herencia. La condici\u00f3n es tener 65 a\u00f1os o m\u00e1s". Por \u00faltimo, si se vende toda o una parte de la farmacia, "la persona todav\u00eda es titular de la parte que me haya quedado. No afecta a la herencia y se realiza con pago aplazado sin intereses".<\/p>\n\n\n\n

Con la colaboraci\u00f3n de:<\/strong><\/p>\n\n\n\n

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

<\/p>","protected":false},"excerpt":{"rendered":"

El Colegio de Farmac\u00e9uticos de Barcelona (COFB) celebr\u00f3 el 19 de febrero una nueva sesi\u00f3n del F\u00f3rum COFBServeis titulada "La importancia de programar la herencia en Catalu\u00f1a", con la colaboraci\u00f3n de COFBServeis. La sesi\u00f3n fue realizada por Alejandro Ebrat, abogado dedicado al asesoramiento jur\u00eddico y tributario, asesor fiscal de [\u2026]<\/p>","protected":false},"author":10,"featured_media":84154,"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 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-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":"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":""},"mobile":{"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":""}},"footnotes":""},"categories":[23,57],"tags":[18,434,19,4861,68,5461,70,4863,5462,5319,5219],"class_list":["post-84147","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacats","category-mon-collegial","tag-cofb","tag-cofbserveis","tag-collegi-de-farmaceutics-de-barcelona","tag-donacions","tag-farmacia","tag-fills","tag-formacio","tag-herencies","tag-parella","tag-patrimoni","tag-testament"],"yoast_head":"\nLa import\u00e0ncia de programar l'her\u00e8ncia. 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