{"id":4932,"date":"2014-09-16T14:21:17","date_gmt":"2014-09-16T14:21:17","guid":{"rendered":"http:\/\/amat-luxury.localhost\/2014\/09\/16\/tributacio-dels-residents-fiscals-a-lestranger-propietaris-dimmobles-situats-a-espanya\/"},"modified":"2024-01-31T10:52:13","modified_gmt":"2024-01-31T10:52:13","slug":"tributacio-dels-residents-fiscals-a-lestranger-propietaris-dimmobles-situats-a-espanya","status":"publish","type":"post","link":"https:\/\/www.amatluxury.com\/blog\/ca\/2014\/09\/16\/tributacio-dels-residents-fiscals-a-lestranger-propietaris-dimmobles-situats-a-espanya\/","title":{"rendered":"Tributaci\u00f3 dels residents fiscals a l&#8217;estranger propietaris d&#8217;immobles situats a Espanya (1a part)"},"content":{"rendered":"<p style=\"text-align: justify;\">Sovint i, com \u00e9s comprensible, a les persones no residents fiscals a Espanya que decideixen adquirir un immoble situat en territori espanyol els hi <b>sorgeixen una s\u00e8rie de dubtes: <i>hi ha algun impost que gravi l\u2019adquisici\u00f3 d\u2019un immoble si l\u2019adquirent no \u00e9s resident fiscal a Espanya?; es pot instrumentalitzar la compravenda de l\u2019immoble a trav\u00e9s d\u2019un contracte privat?; quins costos inherents a la compra s\u2019han de satisfer, si n\u2019hi ha?; si un cop adquirit decideixo llogar l\u2019immoble, comporta el pagament d\u2019algun impost? I si en comptes de llogar-lo el tinc per gaudir-ne jo?.<\/i><\/b> En definitiva, els no residents fiscals a Espanya se li plantegen un sense fi de q\u00fcestions que intentarem explicar de la manera m\u00e9s entenedora possible.<\/p>\n<p style=\"text-align: justify;\">Comen\u00e7ant pel principi cal deixar clar que la compravenda de qualsevol immoble per part d\u2019un no resident s\u2019ha de realitzar davant un Notari espanyol, a trav\u00e9s d\u2019escriptura p\u00fablica, i a continuaci\u00f3 la compra en q\u00fcesti\u00f3 ser\u00e0 registrada en el corresponent Registre de la Propietat espanyol. La compravenda de l\u2019immoble suposa uns costos d\u2019honoraris del Notari i del registre que ascendeixen normalment al 2% del valor de la compra de l\u2019immoble.<\/p>\n<p style=\"text-align: justify;\">Com \u00e9s d\u2019esperar la compravenda est\u00e0 subjecte al pagament d\u2019impostos. L\u2019impost a pagar ser\u00e0 un o un altre en funci\u00f3, en termes generals, de si l\u2019immoble adquirit \u00e9s nou o usat (segona m\u00e0) i de la tipologia de l\u2019immoble (local, habitatge, p\u00e0rquing, etc.).<\/p>\n<p style=\"text-align: justify;\">A)\u00a0 Si l\u2019immoble objecte de la compravenda \u00e9s un <span style=\"text-decoration: underline;\">habitatge usat<\/span>, \u00e9s a dir, de segona m\u00e0, l\u2019impost que grava l\u2019operaci\u00f3 \u00e9s l\u2019Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats (ITPAJD) en la seva modalitat de Transmissions Patrimonials Oneroses, essent el tipus d\u2019un 10%. Si pel contrari l\u2019habitatge adquirit \u00e9s nou l\u2019operaci\u00f3 es trobar\u00e0 subjecte a l\u2019Impost sobre el Valor Afegit (IVA) a un tipus del 10% i a m\u00e9s l\u2019Impost d\u2019Actes Jur\u00eddics Documentats (1,5%).<\/p>\n<p style=\"text-align: justify;\">B)\u00a0 En el cas que el que s\u2019adquireixi no sigui un habitatge sin\u00f3 un <span style=\"text-decoration: underline;\">local o pla\u00e7a de p\u00e0rquing<\/span> de nova construcci\u00f3 (quan aquesta \u00faltima no s\u2019hagi adquirit conjuntament amb un habitatge nou) l\u2019impost aplicable seria l\u2019IVA a un tipus del 21%, a part de l\u2019AJD del 1,5%. L\u2019operaci\u00f3 estaria gravada al 10% en concepte d\u2019ITP si el local i\/o la pla\u00e7a de p\u00e0rquing no fossin de nova construcci\u00f3. Per \u00faltim, cal mencionar que l\u2019IVA ser\u00e0 recuperable en determinades condicions.<\/p>\n<p style=\"text-align: justify;\">Resumint all\u00f2 exposat anteriorment, els diferents escenaris que\u00a0 es presenten en la compra d\u2019un immoble situat en territori espanyol per part d\u2019un no resident fiscal a Espanya s\u00f3n:<\/p>\n<p><a href=\"https:\/\/www.amatluxury.com\/blog\/wp-content\/uploads\/2021\/12\/taxacio-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-171\" alt=\"taxacio\" src=\"https:\/\/www.amatluxury.com\/blog\/wp-content\/uploads\/2021\/12\/taxacio-1.png\" width=\"566\" height=\"153\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ff0000;\"><strong>Martina Homedes Amat <\/strong><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ff0000;\">Economista Assessora Fiscal<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sovint i, com \u00e9s comprensible, a les persones no residents fiscals a Espanya que decideixen adquirir un immoble situat en territori espanyol els hi sorgeixen una s\u00e8rie de dubtes: hi ha algun impost que gravi l\u2019adquisici\u00f3 d\u2019un immoble si l\u2019adquirent no \u00e9s resident fiscal a Espanya?; es pot instrumentalitzar la compravenda de l\u2019immoble a trav\u00e9s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":815,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[96],"tags":[],"class_list":["post-4932","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tributaci\u00f3 dels residents fiscals a l&#039;estranger propietaris d&#039;immobles situats a Espanya (1a part) | Amat Luxury<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.amatluxury.com\/blog\/ca\/2014\/09\/16\/tributacio-dels-residents-fiscals-a-lestranger-propietaris-dimmobles-situats-a-espanya\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tributaci\u00f3 dels residents fiscals a l&#039;estranger propietaris d&#039;immobles situats a Espanya (1a part) | Amat Luxury\" \/>\n<meta property=\"og:description\" content=\"Sovint i, com \u00e9s comprensible, a les persones no residents fiscals a Espanya que decideixen adquirir un immoble situat en territori espanyol els hi sorgeixen una s\u00e8rie de dubtes: hi ha algun impost que gravi l\u2019adquisici\u00f3 d\u2019un immoble si l\u2019adquirent no \u00e9s resident fiscal a Espanya?; es pot instrumentalitzar la compravenda de 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