{"id":54838,"date":"2026-02-18T18:07:48","date_gmt":"2026-02-18T17:07:48","guid":{"rendered":"https:\/\/aclboutiquelegal.com\/conveni-regulador-en-divorcis-dalt-patrimoni-que-ha-dincloure\/"},"modified":"2026-07-30T10:31:45","modified_gmt":"2026-07-30T08:31:45","slug":"conveni-regulador-en-divorcis-dalt-patrimoni-que-ha-dincloure","status":"publish","type":"post","link":"https:\/\/aclboutiquelegal.com\/ca\/conveni-regulador-en-divorcis-dalt-patrimoni-que-ha-dincloure\/","title":{"rendered":"Conveni regulador en divorcis d’alt patrimoni: qu\u00e8 ha d’incloure"},"content":{"rendered":"\n

El conveni regulador<\/strong> constitueix el document fonamental en qualsevol procediment de divorci de mutu acord a Espanya. No obstant aix\u00f2, quan el patrimoni familiar \u00e9s elevat, les participacions empresarials s\u00f3n complexes, o hi ha ingressos variables significatius, la redacci\u00f3 del conveni requereix un nivell de precisi\u00f3 i previsi\u00f3 que transcendeix de bon tros els models est\u00e0ndard disponibles en registres o jutjats. <\/p>\n\n

Un conveni regulador mal redactat en un divorci d’alt patrimoni pot generar conflictes posteriors costosos, deixar fora conceptes econ\u00f2mics rellevants o establir obligacions impossibles de complir que derivin en nous procediments judicials. Per contra, un conveni ben dissenyat protegeix els interessos de les dues parts, minimitza la conflictivitat futura i estableix un marc clar per a la liquidaci\u00f3 patrimonial i les relacions familiars posteriors. <\/p>\n\n

Aquest article analitza els elements essencials que ha de contenir un conveni regulador en divorcis de professionals, executius i empresaris amb patrimonis complexos, amb una atenci\u00f3 especial al marc legal catal\u00e0 ia les cl\u00e0usules espec\u00edfiques que protegeixen adequadament els interessos de les parts.<\/p>\n\n

Qu\u00e8 \u00e9s el conveni regulador i la seva funci\u00f3 al divorci<\/strong><\/h2>\n\n

El conveni regulador \u00e9s l’acord escrit<\/strong> mitjan\u00e7ant el qual els c\u00f2njuges regulen els efectes del divorci i estableixen les condicions en qu\u00e8 es desenvoluparan les relacions familiars, econ\u00f2miques i patrimonials despr\u00e9s de la dissoluci\u00f3 del matrimoni. La seva presentaci\u00f3 \u00e9s obligat\u00f2ria en el divorci de mutu acord, i \u00e9s objecte d’homologaci\u00f3 judicial per verificar que no \u00e9s lesiu per a cap de les parts ni per als fills menors. <\/p>\n\n

Segons l’article 90 del Codi Civil<\/strong> i els articles 233-2 i seg\u00fcents del Codi Civil de Catalunya<\/strong>, el conveni ha d’incloure almenys: liquidaci\u00f3 del r\u00e8gim econ\u00f2mic matrimonial, pensi\u00f3 compensat\u00f2ria si escau, \u00fas de l’habitatge familiar, mesures sobre fills menors i contribuci\u00f3 a les c\u00e0rregues del matrimoni. En patrimonis complexos, per\u00f2, aquests continguts m\u00ednims resulten absolutament insuficients. <\/p>\n\n

Liquidaci\u00f3 del r\u00e8gim econ\u00f2mic: m\u00e9s enll\u00e0 del b\u00e0sic<\/strong><\/h2>\n\n

En divorcis d’alt patrimoni, la liquidaci\u00f3 del r\u00e8gim econ\u00f2mic<\/strong> no es pot limitar a declaracions gen\u00e8riques. Heu d’especificar amb precisi\u00f3 quins b\u00e9ns corresponen a cada c\u00f2njuge, com es valoren, i en quins terminis es liquiden. <\/p>\n\n

Inventari patrimonial exhaustiu<\/strong><\/h3>\n\n

El conveni ha d’incloure un inventari complet<\/strong> de tots els b\u00e9ns i drets dels dos c\u00f2njuges, especificant: immobles amb refer\u00e8ncia cadastral, valoraci\u00f3 actualitzada i c\u00e0rregues hipotec\u00e0ries, vehicles amb matr\u00edcula i valor de mercat, comptes bancaris amb IBAN i saldo en data determinada, participacions societ\u00e0ries amb percentatge, valoraci\u00f3 i r\u00e8gim de transmissibilitat, carteres d’inversi\u00f3 amb detall d’actius drets de propietat intel\u00b7lectual o industrial valorables, i deutes pendents amb creditor, import i venciment.<\/p>\n\n

Aquest inventari ha dacompanyar-se de documentaci\u00f3 acreditativa: escriptures, certificats registrals, extractes bancaris en data pr\u00f2xima, informes de valoraci\u00f3 pericial quan siguin actius complexos. La precisi\u00f3 en aquesta fase evita discussions posteriors sobre ocultaci\u00f3 patrimonial o valoracions incorrectes. <\/p>\n\n

Compensaci\u00f3 econ\u00f2mica en dret catal\u00e0<\/strong><\/h3>\n\n

A Catalunya, encara que el r\u00e8gim sigui de separaci\u00f3 de b\u00e9ns, pot procedir compensaci\u00f3 econ\u00f2mica per ra\u00f3 de la feina<\/strong> segons l’article 232-5 del Codi civil catal\u00e0. El conveni s’ha de pronunciar expressament sobre si escau o no aquesta compensaci\u00f3, i si escau: <\/p>\n\n

\u2022 Justificaci\u00f3 del desequilibri patrimonial<\/p>\n\n

\u2022 Relaci\u00f3 causal amb la dedicaci\u00f3 d’un c\u00f2njuge a la feina dom\u00e8stica o al desenvolupament professional de l’altre<\/p>\n\n

\u2022 M\u00e8tode de c\u00e0lcul de la compensaci\u00f3<\/p>\n\n

\u2022 Import espec\u00edfic o f\u00f3rmula de determinaci\u00f3<\/p>\n\n

\u2022 Forma de pagament: \u00fanica, fraccionada, o mitjan\u00e7ant lliurament de b\u00e9ns<\/p>\n\n

Si ambdues parts acorden que no \u00e9s procedent compensaci\u00f3, ha de constar expressament aquesta ren\u00fancia motivada, per evitar que posteriorment es q\u00fcestioni l’equilibri del conveni.<\/p>\n\n

Empreses i participacions societ\u00e0ries: cl\u00e0usules espec\u00edfiques<\/strong><\/h2>\n\n

Quan el patrimoni inclou empreses o participacions societ\u00e0ries<\/strong>, el conveni ha d’abordar aspectes que els models est\u00e0ndard ignoren completament.<\/p>\n\n

Valoraci\u00f3 de les participacions<\/strong><\/h3>\n\n

El conveni ha d’especificar el m\u00e8tode de valoraci\u00f3<\/strong> emprat i el valor resultant. En societats no cotitzades, cal incloure dictamen pericial o explicar el m\u00e8tode acordat: valor comptable ajustat, m\u00faltiples d’EBITDA del sector, descompte de fluxos de caixa projectats, o transaccions comparables. <\/p>\n\n

Si la valoraci\u00f3 no \u00e9s definitiva en el moment de signatura del conveni, cal establir un mecanisme clar: designaci\u00f3 de perit independent, procediment contradictori de valoraci\u00f3, termini per completar la valoraci\u00f3, i conseq\u00fc\u00e8ncies del desacord.<\/p>\n\n

Manteniment de lestructura empresarial<\/strong><\/h3>\n\n

El conveni ha de preveure com es mant\u00e9 la continu\u00eftat empresarial <\/strong>sense comprometre’n la liquidaci\u00f3 patrimonial. Opcions freq\u00fcents inclouen: <\/p>\n\n

Manteniment \u00edntegre de participacions pel c\u00f2njuge empresari<\/strong>: amb compensaci\u00f3 econ\u00f2mica a l’altre c\u00f2njuge mitjan\u00e7ant altres actius o pagaments diferits.<\/p>\n\n

Usfruit temporal sobre participacions<\/strong>: el c\u00f2njuge no empresari mant\u00e9 drets econ\u00f2mics (dividends) durant per\u00edode determinat sense intervenir en gesti\u00f3.<\/p>\n\n

Pagaments diferits vinculats a resultats empresarials: compensacions que s’abonen anualment segons beneficis, protegint el flux de caixa.<\/p>\n\n

Pensi\u00f3 compensat\u00f2ria: c\u00e0lcul en ingressos variables<\/strong><\/h2>\n\n

Quan procedeix pensi\u00f3 compensat\u00f2ria <\/strong>i l’obligat al pagament t\u00e9 ingressos variables significatius (bonus, participacions en beneficis, dividends), el conveni ha d’establir:<\/p>\n\n

Base de c\u00e0lcul<\/strong>: mitjana d’ingressos de darrers X anys, incloent fixos i variables. Especificar si es computen abans o despr\u00e9s d’impostos. <\/p>\n\n

Mecanisme d’actualitzaci\u00f3<\/strong>: IPC, percentatge fix anual o vinculaci\u00f3 a increments salarials del pagador.<\/p>\n\n

Durada temporal o indefinida<\/strong>: si \u00e9s temporal, cal establir termini espec\u00edfic. Si \u00e9s indefinida, preveure causes dextinci\u00f3 anticipada. <\/p>\n\n

Garanties de pagament<\/strong>: aval bancari, constituci\u00f3 d’hipoteca, domiciliaci\u00f3 obligat\u00f2ria, o retenci\u00f3 directa si el pagador \u00e9s emprat.<\/p>\n\n

Conting\u00e8ncies<\/strong>: qu\u00e8 passa si l’obligat perd la feina, pateix una reducci\u00f3 significativa d’ingressos o es jubila.<\/p>\n\n

Habitatge familiar: m\u00e9s enll\u00e0 de l\u00b4atribuci\u00f3 d\u00b4\u00fas<\/strong><\/h2>\n\n

La regulaci\u00f3 de l’\u00fas de l’habitatge familiar <\/strong>en divorcis d’alt patrimoni requereix precisi\u00f3 sobre aspectes que no preveuen els convenis est\u00e0ndard:<\/p>\n\n

Titularitat i c\u00e0rregues:<\/strong> especificar qui n’\u00e9s propietari, si hi ha hipoteca pendent, i qui assumeix els pagaments mensuals.<\/p>\n\n

Despeses de conservaci\u00f3<\/strong>: qui paga IBI, comunitat de propietaris, assegurances, reparacions ordin\u00e0ries i extraordin\u00e0ries.<\/p>\n\n

Durada de l’atribuci\u00f3 d’\u00fas<\/strong>: fins a la majoria d’edat de fills, fins a finalitzaci\u00f3 d’estudis universitaris, termini fix determinat o indefinidas.<\/p>\n\n

Compensaci\u00f3 econ\u00f2mica<\/strong>: si el no-usuari \u00e9s propietari, es pot pactar compensaci\u00f3 per l’\u00fas, computant com a renda de mercat o percentatge del valor.<\/p>\n\n

Extinci\u00f3 de l’\u00fas i la liquidaci\u00f3 posterior<\/strong>: qu\u00e8 succeeix quan finalitza l’\u00fas (venda, adjudicaci\u00f3, compensaci\u00f3), i procediment per executar-lo.<\/p>\n\n

Implicacions fiscals: planificaci\u00f3 al conveni<\/strong><\/h2>\n\n

Un conveni ben redactat ha d’anticipar les conseq\u00fc\u00e8ncies fiscals de les operacions que regula:<\/p>\n\n

Transmissions patrimonials<\/strong>: encara que estiguin exemptes d’ITP en liquidaci\u00f3 de r\u00e8gim econ\u00f2mic, poden generar guanys patrimonials a l’IRPF. S’ha de preveure qui assumeix aquesta c\u00e0rrega. <\/p>\n\n

Tributaci\u00f3 de pensions<\/strong>: la pensi\u00f3 compensat\u00f2ria \u00e9s dedu\u00efble per al pagador i tributa com a renda per al perceptor. El conveni pot ajustar imports considerant aquest efecte fiscal. <\/p>\n\n

Declaracions fiscals separades<\/strong>: pactar des de quan es presenta declaraci\u00f3 individual i com es regularitza l’any del divorci si hi ha retencions pendents.<\/p>\n\n

Cl\u00e0usules de confidencialitat i no compet\u00e8ncia<\/strong><\/h2>\n\n

En divorcis on un o tots dos c\u00f2njuges gestionen empreses o exerceixen professions liberals, pot ser recomanable incloure:<\/p>\n\n

Cl\u00e0usula de confidencialitat:<\/strong> comprom\u00eds de no divulgar informaci\u00f3 empresarial, financera o professional coneguda durant el matrimoni que pogu\u00e9s perjudicar l’altre c\u00f2njuge.<\/p>\n\n

Pacte de no compet\u00e8ncia<\/strong>: si el c\u00f2njuge no empresari ha treballat a l’empresa familiar, es pot pactar que no iniciar\u00e0 activitat competidora durant per\u00edode determinat, amb compensaci\u00f3 econ\u00f2mica per aquesta limitaci\u00f3.<\/p>\n\n

Mecanismes de resoluci\u00f3 de controv\u00e8rsies futures<\/strong><\/h2>\n\n

Per evitar tornar a judici davant de desacords en l’execuci\u00f3 del conveni, \u00e9s recomanable incloure cl\u00e0usules de resoluci\u00f3 alternativa:<\/strong><\/p>\n\n

Mediaci\u00f3 obligat\u00f2ria pr\u00e8via<\/strong>: davant de qualsevol discrep\u00e0ncia en interpretaci\u00f3 del conveni, les parts acorden sotmetre’s a mediaci\u00f3 abans d’acudir a tribunals.:<\/p>\n\n

Perit diriment<\/strong>: per a q\u00fcestions t\u00e8cniques (valoracions, liquidacions), designar per endavant un perit acceptat per tots dos el dictamen del qual ser\u00e0 vinculant.<\/p>\n\n

Errors freq\u00fcents en convenis de alt patrimoni<\/strong><\/h2>\n\n

Omissi\u00f3 d’actius<\/strong>: no incloure tots els b\u00e9ns, especialment els intangibles com a drets de propietat intel\u00b7lectual, opcions sobre accions, o drets consolidats en plans de pensions privades.<\/p>\n\n

Valoracions obsoletes<\/strong>: utilitzar valors d’adquisici\u00f3 o fiscals en el lloc de valors de mercat actualitzats.<\/p>\n\n

Falta de previsi\u00f3n sobre conting\u00e8ncies<\/strong>: no regular qu\u00e8 succeeix si canvien circumst\u00e0ncies (p\u00e9rdida ocupaci\u00f3, malaltia, canvis empresarials significatius).<\/p>\n\n

Cl\u00e0usules gen\u00e8riques o ambig\u00fces<\/strong>: utilitzar f\u00f3rmules indeterminades que generen interpretacions contradict\u00f2ries i conflictes posteriors.<\/p>\n\n

Preguntes freq\u00fcents sobre el conveni regulador<\/strong><\/h2>\n\n

Es pot modificar el conveni regulador un cop aprovat?<\/strong><\/p>\n\n

S\u00ed, mitjan\u00e7ant la modificaci\u00f3 de les mesures si canvien substancialment les circumst\u00e0ncies. Tanmateix, \u00e9s m\u00e9s complex que redactar-ho b\u00e9 inicialment, per la qual cosa ha d’invertir l’esfor\u00e7 necessari a la fase de negociaci\u00f3. <\/p>\n\n

Qu\u00e8 passa si un dels c\u00f2njuges incompleix el conveni?<\/strong><\/p>\n\n

El conveni homologat judicialment t\u00e9 for\u00e7a executiva. L’incompliment es pot reclamar mitjan\u00e7ant execuci\u00f3 de sent\u00e8ncia, que permet embargar b\u00e9ns de l’incomplidor per satisfer les obligacions. <\/p>\n\n

\u00c9s obligatori incloure totes les empreses al conveni?<\/strong><\/p>\n\n

S’hi ha d’incloure tot el patrimoni rellevant dels dos c\u00f2njuges. Amagar actius pot determinar la nul\u00b7litat del conveni i generar responsabilitats penals per al\u00e7ament de b\u00e9ns. <\/p>\n\n

Necessito advocat per al conveni si \u00e9s de mutu acord?<\/strong><\/p>\n\n

Legalment no \u00e9s obligatori, per\u00f2 en patrimonis complexos \u00e9s imprescindible. Un conveni mal redactat generar\u00e0 conflictes i costos molt superiors a lassessorament professional preventiu. <\/p>\n\n

Necessita assessorament legal en aquesta mat\u00e8ria? <\/strong>A ACL Boutique Legal li oferim una an\u00e0lisi personalitzada de la seva situaci\u00f3 i una resposta jur\u00eddica adaptada al seu cas. Pot contactar amb nosaltres a trav\u00e9s del correu electr\u00f2nic info@aclboutiquelegal.com<\/strong>, o b\u00e9 per tel\u00e8fon al 931 820 179<\/strong> o al 671 377 204<\/strong> (WhatsApp). Les nostres oficines s\u00f3n al Carrer del Tenor Vi\u00f1as, 4\u20136, 3\u00ba\u20132\u00aa, Sant Gervasi\u2013Tur\u00f3 Parc, 08021 Barcelona, i tamb\u00e9 atenem amb cita pr\u00e8via a Sabadell. <\/p>\n","protected":false},"excerpt":{"rendered":"

El conveni regulador constitueix el document fonamental en qualsevol procediment de divorci de mutu acord a Espanya. No obstant aix\u00f2,…<\/p>\n","protected":false},"author":11,"featured_media":54808,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[58],"tags":[],"class_list":["post-54838","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nConvenio regulador divorcios alto patrimonio: qu\u00e9 debe incluir<\/title>\n<meta name=\"description\" content=\"Guia completa del conveni regulador en divorcis complexos: liquidaci\u00f3 patrimonial, empreses, pensi\u00f3 compensat\u00f2ria, cl\u00e0usules especials. 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