{"id":9030211,"date":"2022-02-23T00:00:28","date_gmt":"2022-02-22T23:00:28","guid":{"rendered":"https:\/\/gremicat.es\/?p=17457"},"modified":"2022-02-23T00:00:28","modified_gmt":"2022-02-22T23:00:28","slug":"renuncia-a-lexempcio-de-liva-per-a-estalviar-se-itp","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/renuncia-a-lexempcio-de-liva-per-a-estalviar-se-itp\/","title":{"rendered":"Ren\u00fancia a l’exempci\u00f3 de l’IVA per a estalviar-se (ITP)"},"content":{"rendered":"

En les segones i posteriors transmissions d’immobles, les parts poden evitar que l’operaci\u00f3 tributi per l’Impost de Transmissions Patrimonials (ITP) renunciant a l’exempci\u00f3 de l’IVA. <\/span><\/p>\n

<\/div>\n

El venedor haur\u00e0 d’haver utilitzat l’immoble en una activitat en la qual repercuteixi IVA.<\/strong><\/h2>\n

 <\/p>\n

En les segones i posteriors transmissions d’immobles<\/strong> (en general, les que no realitza el promotor), les parts poden evitar que l’operaci\u00f3 tributi per l’Impost de Transmissions Patrimonials (ITP)\u00a0renunciant a l’exempci\u00f3 de l’IVA. <\/strong><\/span><\/p>\n

Per a renunciar, inclogui una cl\u00e0usula en l’escriptura de compravenda<\/strong> conforme el venedor exercita aquesta ren\u00fancia i el comprador comunica que \u00e9s subjecte passiu<\/strong> i que t\u00e9 dret a deduir-se totalment o parcialment l’IVA suportat<\/span>\u00a0<\/span><\/p>\n

En el cas de la compravenda d’un immoble<\/strong>, com ja sap, en les segones i posteriors transmissions d’immobles (en general, les que no realitza el promotor), les parts poden evitar que l’operaci\u00f3 tributi per l’Impost de Transmissions Patrimonials<\/strong> (ITP)\u00a0renunciant a l’exempci\u00f3 de l’IVA<\/span>.\u00a0<\/span><\/p>\n

Ara els recordarem els requisits i com exercitar aquesta ren\u00fancia.<\/span>\u00a0<\/span><\/p>\n

 <\/p>\n

Ren\u00fancia a l’exempci\u00f3\u00a0<\/strong><\/p>\n

Amb ITP<\/b>.\u00a0En el nostre sistema tributari nom\u00e9s les primeres transmissions d’immobles estan subjectes a IVA<\/strong>; la resta tributen per\u00a0ITP\u00a0a una mena d’entre el 6 i l’11% sobre el valor real de l’immoble (segons la comunitat aut\u00f2noma). Si vost\u00e8 \u00e9s empresari, aquest impost suposa un major cost<\/strong>, perqu\u00e8 el\u00a0ITP, a difer\u00e8ncia de l’IVA, no \u00e9s dedu\u00efble<\/span>.<\/span><\/p>\n

Si vol evitar aquest major cost<\/strong>, sol\u00b7liciti al venedor que “renunci\u00ef a l’exempci\u00f3”<\/strong>, de manera que l’adquisici\u00f3 tributi per IVA en lloc de per\u00a0ITP. Per a aix\u00f2 ser\u00e0 necessari el seg\u00fcent:<\/span>\u00a0<\/span><\/p>\n

El venedor ha de ser subjecte passiu d’IVA<\/strong>. \u00c9s a dir, haur\u00e0 d’haver utilitzat l’immoble en una activitat en la qual repercuteixi IVA.<\/span>\u00a0<\/span><\/p>\n

La seva empresa haur\u00e0 de destinar l’immoble a una activitat en la qual tingui dret a deduir-se totalment o parcialment l’IVA que suport. Si es destina en exclusiva a una activitat exempta (en la qual no es repercuteix IVA), llavors no ser\u00e0 possible fer la ren\u00fancia i la venda tributar\u00e0 necess\u00e0riament per\u00a0ITP.<\/span>\u00a0<\/span><\/p>\n

AJD.<\/b>\u00a0Amb la ren\u00fancia, la transmissi\u00f3 es realitzar\u00e0 amb IVA, i vost\u00e8, com a adquirent, podr\u00e0 deduir-se aquest impost<\/strong> (totalment o parcialment, segons l’activitat que desenvolupi). No obstant aix\u00f2, haur\u00e0 de suportar un impost addicional que s\u00ed que li comportar\u00e0 un cost<\/strong>: l’Impost sobre Actes Jur\u00eddics Documentats (AJD), que suposar\u00e0 entre el 1,5% i el 2,5% del valor real de l’immoble (en qualsevol cas, un cost inferior al que hauria de pagar si tribut\u00e9s per\u00a0ITP).<\/span>\u00a0<\/span><\/p>\n

 <\/p>\n

Com es realitza la ren\u00fancia?\u00a0<\/strong><\/p>\n

Per a renunciar a l’exempci\u00f3, el venedor haur\u00e0 de notificar-li per escrit que exercita la ren\u00fancia<\/strong> i, al seu torn, vost\u00e8 haur\u00e0 de comunicar-li que \u00e9s subjecte passiu d’IVA<\/strong> i que t\u00e9 dret a la deducci\u00f3 total o parcial de l’IVA suportat. Poden realitzar aquestes comunicacions en l’escriptura de compravenda.<\/span>\u00a0<\/span><\/p>\n

Finalment, recordi que en aquests casos es produeix la inversi\u00f3 del subjecte passiu: el venedor no haur\u00e0 de repercutir IVA en la seva factura<\/strong> (nom\u00e9s indicar en ella un esment del tipus “operaci\u00f3 amb inversi\u00f3 del subjecte passiu”), i ser\u00e0 vost\u00e8 -com a adquirent- qui deur\u00e0 acte repercutir-se i liquidar l’IVA que sigui aplicable sobre la venda de l’immoble, deduint-l’hi en la mateixa declaraci\u00f3. <\/span><\/p>\n

Per tant, si t\u00e9 dret a deduir-se el 100% de l’IVA que suporta, est\u00e0 operativa no li suposar\u00e0 una major tributaci\u00f3.<\/span>\u00a0<\/span><\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria fiscal<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

En les segones i posteriors transmissions d’immobles, les parts poden evitar que l’operaci\u00f3 tributi per l’Impost de Transmissions Patrimonials (ITP) …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030212,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030211","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nRen\u00fancia a l'exempci\u00f3 de l'IVA per a estalviar-se (ITP) - gremicat<\/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.gremicat.es\/ca\/renuncia-a-lexempcio-de-liva-per-a-estalviar-se-itp\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ren\u00fancia a l'exempci\u00f3 de l'IVA per a estalviar-se (ITP) - 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