{"id":3002,"date":"2018-05-04T09:30:23","date_gmt":"2018-05-04T08:30:23","guid":{"rendered":"https:\/\/www.santcugatconsulting.com\/?p=3002"},"modified":"2018-05-02T11:46:45","modified_gmt":"2018-05-02T10:46:45","slug":"liquidacio-de-itp-per-arrandaments","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/liquidacio-de-itp-per-arrandaments\/","title":{"rendered":"Liquidaci\u00f3 de l&#8217;ITP per arrandaments"},"content":{"rendered":"<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria ens recorda l&#8217;obligaci\u00f3 de liquidar l&#8217;impost ITP tamb\u00e9 per als arrandaments exempts d&#8217;IVA.<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h3>Qu\u00e8 \u00e9s l&#8217;ITP?<\/h3>\n<p>\u00c9s l&#8217;impost de transmisions patrimonials; un impost indirecte que es paga a la Comunitat Aut\u00f2noma.<\/p>\n<p>Grava tres fets imposables:<\/p>\n<ul>\n<li>Transmissions de b\u00e9ns o cessions de drets d&#8217;\u00fas de b\u00e9ns &#8220;entre vius&#8221;, com la compravenda d&#8217;un cotxe o el lloguer o compra d&#8217;una casa.<\/li>\n<li>Operacions de constituci\u00f3 de societats, d&#8217;ampliaci\u00f3 o reducci\u00f3 de capital, fusi\u00f3, entre altres operacions habituals en el m\u00f3n de les empreses.<\/li>\n<li>Actes jur\u00eddics documentats: grava la formalitzaci\u00f3 de certa documentaci\u00f3 mercantil i notarial.<\/li>\n<\/ul>\n<p>En aquest cas ens centrarem en l&#8217;impost en transmissions patrimonials oneroses, relacionades amb lloguer o arrandament.<\/p>\n<h3>Qu\u00e8 implica l&#8217;ITP?<\/h3>\n<p><span class=\"s1\"><a href=\"http:\/\/noticias.juridicas.com\/base_datos\/Fiscal\/rdleg1-1993.html\">L&#8217;article 10.2 del RD Legislatiu 1\/1993<\/a>, pel que s&#8217;aprova el Text Ref\u00f3s de la Llei de l&#8217;Impost, estableix que\u00a0si en el contracte <span class=\"s2\">d&#8217;arrendament es pacta la <strong>repercussi\u00f3 de despeses a l&#8217;arrendatari<\/strong>, com per exemple IBI, porteria, despeses comunit\u00e0ries, etc., <strong>aquests imports tamb\u00e9 formaran part de la base imposable.<\/strong><\/span><\/span><\/p>\n<h3>Qu\u00ed ha de pagar l&#8217;ITP?<\/h3>\n<p>La normativa estableix qu\u00e8 l&#8217;obligat a pagar \u00e9s el comprador, en el cas del lloguer \u00e9s l&#8217;inquil\u00ed qui paga l&#8217;ITP.<\/p>\n<h3>C\u00f3m es calcula l&#8217;ITP?<\/h3>\n<p class=\"p2\"><span class=\"s1\">La llei estableix que &#8220;<\/span><span class=\"s2\"><i>en els contractes d&#8217;arrendament de finques urbanes subjectes a pr\u00f2rroga for\u00e7osa es computa, com a m\u00ednim, un termini de durada de tres anys&#8221;<\/i><\/span><span class=\"s1\">.\u00a0<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">En cas que en l&#8217;arrendament s&#8217;estableixi un <\/span><span class=\"s2\">aval personal de tercers s&#8217;ha de tenir present que aquest fet est\u00e0 tamb\u00e9 subjecte a ITP<\/span><span class=\"s1\">, pel total de l&#8217;import avalat, amb un tipus de l&#8217;1%. El contribuent en aquest cas \u00e9s el creditor finan\u00e7at, \u00e9s a dir, el propietari.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p2\"><span class=\"s1\"><span class='highlight'>\u00bfNecessites assesorament per a presentar l&#8217;ITP? Parla amb el nostre equip d&#8217;assessors fiscals, o <a href=\"https:\/\/santcugatconsulting.com\/ca\/contactar\/\">posa&#8217;t en contacte amb nosaltres<\/a> i et truquem!<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria ens recorda l&#8217;obligaci\u00f3 de liquidar l&#8217;impost ITP tamb\u00e9 per als arrandaments exempts d&#8217;IVA.<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100,2],"tags":[337,335,336],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Liquidaci\u00f3 de l&#039;ITP per arrandaments | Sant Cugat Consulting<\/title>\n<meta name=\"description\" content=\"Vius de lloguer? Informa&#039;tl&#039; sobre l&#039;Impost de transmisions patrimonials de la teva comunitat aut\u00f2noma, quant has de liquidar i quan.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/santcugatconsulting.com\/ca\/liquidacio-de-itp-per-arrandaments\/\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sant Cugat Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/liquidacio-de-itp-per-arrandaments\/\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/liquidacio-de-itp-per-arrandaments\/\",\"name\":\"Liquidaci\u00f3 de l'ITP per arrandaments | Sant Cugat Consulting\",\"isPartOf\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\"},\"datePublished\":\"2018-05-04T08:30:23+00:00\",\"dateModified\":\"2018-05-02T10:46:45+00:00\",\"author\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#\/schema\/person\/2fc72b630ae24541227320638b446718\"},\"description\":\"Vius de lloguer? 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