{"id":1365,"date":"2022-03-17T08:00:00","date_gmt":"2022-03-17T08:00:00","guid":{"rendered":""},"modified":"2022-08-27T16:37:31","modified_gmt":"2022-08-27T16:37:31","slug":"que-contemplar-en-un-contrato-de","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/que-contemplar-en-un-contrato-de\/","title":{"rendered":"Que contemplar en un contrato de compraventa de solar"},"content":{"rendered":"<h1 style=\"text-align: left;\">\u00a0Contrato de compraventa de solar<\/h1>\n<p style=\"text-align: left;\"><!-- [if gte mso 9]><xml>\n<o:officedocumentsettings>\n<o:allowpng><\/o:allowpng>\n<\/o:officedocumentsettings>\n<\/xml><![endif]--><!-- [if gte mso 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\/>\n\tmso-para-margin-top:0cm;<br \/>\n\tmso-para-margin-right:0cm;<br \/>\n\tmso-para-margin-bottom:8.0pt;<br \/>\n\tmso-para-margin-left:0cm;<br \/>\n\tline-height:107%;<br \/>\n\tmso-pagination:widow-orphan;<br \/>\n\tfont-size:11.0pt;<br \/>\n\tfont-family:\"Calibri\",sans-serif;<br \/>\n\tmso-ascii-font-family:Calibri;<br \/>\n\tmso-ascii-theme-font:minor-latin;<br \/>\n\tmso-hansi-font-family:Calibri;<br \/>\n\tmso-hansi-theme-font:minor-latin;<br \/>\n\tmso-bidi-font-family:\"Times New Roman\";<br \/>\n\tmso-bidi-theme-font:minor-bidi;<br \/>\n\tmso-fareast-language:EN-US;}<br \/>\n<\/style>\n\n<![endif]--><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">Hablaremos en este apartado del <\/span>Contrato de compraventa de solar, <span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">tanto de la adquisici\u00f3n para su posterior edificaci\u00f3n como de edificaciones para su rehabilitaci\u00f3n o demolici\u00f3n<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0<\/span><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">Como ya hemos visto en anteriores cuadernos, un suelo puede encontrarse en diversos estados<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">1.<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>R\u00fastico<br \/>\n<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">2.<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>R\u00fastico, pero con alg\u00fan proceso de desarrollo urban\u00edstico en v\u00edas de aprobaci\u00f3n<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">3.<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>Aprobada la figura urban\u00edstica y pendiente de iniciar la urbanizaci\u00f3n <\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">4.<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>Pendiente de iniciar la equidistribuci\u00f3n de beneficios y cargas<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">5.<span style=\"mso-tab-count: 1;\"> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 I<\/span>niciada la urbanizaci\u00f3n y sin terminar <\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">6.<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>Con la urbanizaci\u00f3n terminada <\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">7.<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>Convertido en solar<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0<\/span><\/p>\n<div class=\"separator\" style=\"clear: both; text-align: center;\"><a style=\"margin-left: 1em; margin-right: 1em;\" href=\"https:\/\/blogger.googleusercontent.com\/img\/a\/AVvXsEhw4IpuxRpVx0hWuY2frHWaoAmggHX7Vs73AY5mfYkXveRHXRsSLbFwIYpQzSkuHhaaKIgxHHlJ3H9nnttbbh6z5z15EGzlcb-UFwQ4kOzxEHGqK1XDNmrLilwc2sOD0t0JCIPMqDiMI5yiVJU51HNZYUmXZq2qTBZVt84fKjaaFGWoO5sNOrXVzNn0\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/blogger.googleusercontent.com\/img\/a\/AVvXsEhw4IpuxRpVx0hWuY2frHWaoAmggHX7Vs73AY5mfYkXveRHXRsSLbFwIYpQzSkuHhaaKIgxHHlJ3H9nnttbbh6z5z15EGzlcb-UFwQ4kOzxEHGqK1XDNmrLilwc2sOD0t0JCIPMqDiMI5yiVJU51HNZYUmXZq2qTBZVt84fKjaaFGWoO5sNOrXVzNn0\" alt=\"Contrato de compraventa de solar\" width=\"320\" height=\"240\" border=\"0\" data-original-height=\"1162\" data-original-width=\"1550\" \/><\/a><\/div>\n<p>&nbsp;<\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">Y ese suelo que se pretende adquirir, puede contener un edificio o varios sobre los cuales haya la intenci\u00f3n de proceder a su:<br \/>\n<\/span><\/p>\n<ul>\n<li>demolici\u00f3n<\/li>\n<li>rehabilitaci\u00f3n<\/li>\n<\/ul>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">En cualquiera de estos supuestos,<\/span><\/p>\n<h2 style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\"> <b>el suelo o los edificios se pueden adquirir de diversas maneras<\/b><\/span><\/h2>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u2022<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>Provenientes de un desarrollo urban\u00edstico en el cual fu\u00e9ramos propietarios y que en el proceso de parcelaci\u00f3n se nos adjudiquen uno o varios solares<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u2022<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>Por compraventa<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u2022<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>Por aportaci\u00f3n o permuta a cambio de edificaciones o inmuebles a realizar en un futuro en la misma promoci\u00f3n<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u2022<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>Por permuta a cambio de otras promociones o inmuebles en distinto sector o suelo<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">En el primer caso, estrictamente hablando, no hay un contrato de adquisici\u00f3n de esos solares, sino que, mucho tiempo antes, habr\u00eda un contrato de adquisici\u00f3n del terreno r\u00fastico a desarrollar<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0<\/span><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">Hemos visto en los anteriores CPI 2, 49 y 50 <b>los distintos contratos de adquisici\u00f3n de suelo<\/b> y su fiscalidad e impuestos que conlleva, s<b>iguiendo los pasos siguientes<\/b><\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">A.<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<b> <\/b><\/span><b>Condiciones para que una operaci\u00f3n tribute por IVA, serian que<br \/>\n<\/b><\/span><\/p>\n<p style=\"line-height: normal; margin: 0cm 0cm 0cm 35.4pt;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u2022<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>el vendedor sea empresario<\/span><\/p>\n<p style=\"line-height: normal; margin: 0cm 0cm 0cm 35.4pt;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u2022<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>se trate de una operaci\u00f3n habitual <\/span><\/p>\n<p style=\"line-height: normal; margin: 0cm 0cm 0cm 35.4pt;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u2022<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>haya entrega efectiva el bien<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0<\/span><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">B.<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<b> <\/b><\/span><b>Comprobar la naturaleza del bien inmueble entregado<\/b><\/span><\/p>\n<p style=\"line-height: normal; margin: 0cm 0cm 0cm 35.4pt;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u2022<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>Si es r\u00fastico, o est\u00e1 exento <\/span><\/p>\n<p style=\"line-height: normal; margin: 0cm 0cm 0cm 35.4pt;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u2022<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>los dem\u00e1s tipos de suelo est\u00e1n sujetos al IVA en las condiciones del apartado A<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0<\/span><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">C.<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><b>Estudiar si cabe la renuncia a la exenci\u00f3n del IVA<\/b> <\/span><\/p>\n<p style=\"line-height: normal; margin: 0cm 0cm 0cm 70.8pt;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u2022<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>Si se renuncia, la operaci\u00f3n est\u00e1 sujeta a IVA<\/span><\/p>\n<p style=\"line-height: normal; margin: 0cm 0cm 0cm 70.8pt;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u2022<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>si no, la operaci\u00f3n est\u00e1 sujeta a Transmisiones Patrimoniales TPO<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">Las operaciones sujetas a IVA y otorgadas en escritura p\u00fablica est\u00e1n sujetas tambi\u00e9n a actos jur\u00eddicos documentados, AJD<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">Las operaciones no sujetas a IVA o sujetas y exentas tributan por TPO, y no hay AJD<\/span><\/p>\n<h2 style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0<\/span><b><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">En todos los contratos de suelo pendientes de las obras de urbanizaci\u00f3n <\/span><\/b><\/h2>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><b><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">hay que disponer unas cl\u00e1usulas que indiquen quien abona esta urbanizaci\u00f3n pendiente <\/span><\/b><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">a)<span style=\"mso-tab-count: 1;\"> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>el vendedor<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">b)<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>el comprador pero con una cl\u00e1usula de garant\u00eda<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">c)<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>el comprador a riesgo y ventura<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">Despu\u00e9s de realizado el proyecto de urbanizaci\u00f3n el correspondiente presupuesto queda inscrito en el Registro de la Propiedad y, por tanto, el importe que cada propietario tiene que pagar en estas condiciones <\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">Pero los desarrollos urban\u00edsticos, hasta su \u00faltimo t\u00e9rmino, tienen o pueden tener incrementos de coste que pueden ser sustanciales y por tanto hay que asegurarse qu\u00e9 ocurre si dichas cantidades se rebasan<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><b><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0Por tanto hay que establecer particularmente en el caso b), una cl\u00e1usula que garantice al comprador que esa cifra es correcta <\/span><\/b><\/p>\n<h2 style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\"><b>\u00a0Tambi\u00e9n en el caso de aportaci\u00f3n<\/b>, <\/span><\/h2>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">el vendedor, si es una persona f\u00edsica, y por tanto, no es sujeto pasivo del IVA, estar\u00e1 sujeto desde el momento en que se firme el contrato de aportaci\u00f3n al impuesto que le repercute el aportante por los bienes transmitidos en el futuro. <\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">En el caso de viviendas, y actualmente, el 10% y en el caso de locales el 21%, por lo cual hay que llegar a un acuerdo<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0En el caso de edificios para rehabilitar hay que incluir en el contrato el informe de evaluaci\u00f3n, que es obligatorio<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0En cualquier caso hay que incluir en el contrato igualmente los <b>datos catastrales y el n\u00famero de identificaci\u00f3n catastral y por seguridad jur\u00eddica hay que inscribir en el registro de la propiedad del suelo adquirido o aportado<\/b> por independencia de que pueda haber situaciones de no entrega como pudieran ser<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">a)<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>El contrato de se\u00f1al <\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">b)<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>el contrato de opci\u00f3n de compra<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">c)<span style=\"mso-tab-count: 1;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>el contrato de promesa de venta<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\"><b>El contrato de opci\u00f3n de compra,<\/b> m\u00e1s favorable para el promotor, se utiliza en suelos no clasificados cuando el promotor los gestiona para clasificarlos y calificarlos<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0El resultado de la operaci\u00f3n puede ser que se ajuste a las condiciones marcadas, o que \u00e9l suelo finalmente no sea clasificado <\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0En ese caso el promotor, que dio una se\u00f1al, retira la opci\u00f3n pero puede darse el caso de que tenga que esperar un cierto n\u00famero de a\u00f1os y entonces es posible que se lo piense<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u00a0<\/span><\/p>\n<p style=\"line-height: normal; margin-bottom: 0cm;\"><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">Todos estos temas est\u00e1n desarrollados con m\u00e1s profundidad en nuestros <\/span><a href=\"http:\/\/www.prayde.com\/wordpress\"><b><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">Cuadernos del Promotor Inmobiliario<\/span><\/b><\/a><b><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\"> (<\/span><\/b><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">CPI), concretamente en el <\/span><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt;\"><span style=\"mso-spacerun: yes;\">\u00a0<\/span>CPI 67 <b>\u201c<\/b><\/span><b><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">Otros Contratos del Sector Inmobiliario<\/span><\/b><span style=\"font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">\u201d, y siguientes, al que se puede acceder desde nuestro BLOG<span style=\"mso-spacerun: yes;\">\u00a0 <\/span><\/span><a href=\"http:\/\/prayde.com\/wordpress\"><b><span style=\"color: windowtext; font-family: 'Arial',sans-serif; font-size: 10.0pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: ES;\">Cuadernos del Promotor y Gestor Inmobiliario<\/span><\/b><\/a><\/p>\n<h2>M\u00e1s entradas sobre este tema,Contrato de compraventa de solar<\/h2>\n<p>y otros relacionados con la actividad inmobiliaria y promotora en<\/p>\n<ul>\n<li>La Viabilidad de la Promocion Inmobiliaria <a href=\"https:\/\/prayde.com\/empresa\/busqueda-en-el-blog-viabilidad-de-la-promocion-inmobiliaria\/\">https:\/\/prayde.com\/empresa\/busqueda-en-el-blog-viabilidad-de-la-promocion-inmobiliaria\/<\/a><\/li>\n<li>Cuadernos del Promotor Inmobiliario en <a href=\"https:\/\/prayde.com\/wordpress\/\"><strong>https:\/\/prayde.com\/wordpress\/<\/strong><\/a><\/li>\n<li>Software de An\u00e1lisis de Viabilidad de Promociones, <strong>Gestinmo<\/strong>, en <a href=\"https:\/\/prayde.com\/\"><strong>https:\/\/prayde.com<\/strong><\/a><\/li>\n<li>B\u00fascanos en Twitter \u00a0<a href=\"https:\/\/www.youtube.com\/redirect?event=video_description&amp;redir_token=QUFFLUhqa00wa3NVcmk1NlFiZmpnMDNVLUZTRXFMTmR4Z3xBQ3Jtc0tuZmhUU3J5ZmZUc2x6YTFMbVZwRjVjTFNZTEZ6N0RLVTdBRk92TnpjSHZTbllMZVA3TnlfR2NGdnFLLXdYSmp4eUQ4V292dWRXdm9mc0xnLWRjcS1TcGxqQ0lSSmZxQ2dWNFUzQUlxbnNZUEhnUW1zYw&amp;q=https%3A%2F%2Ftwitter.com%2FPraydeG\">https:\/\/twitter.com\/PraydeG<\/a> <strong>@PraydeG<\/strong><\/li>\n<\/ul>\n<p>Y en nuestros canales de YouTube <a href=\"https:\/\/www.youtube.com\/playlist?list=PL2rXgOV0kih4ImgRs2ky77CTbkIblLX36\"><strong>https:\/\/www.youtube.com\/playlist?list=PL2rXgOV0kih4ImgRs2ky77CTbkIblLX36<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 0cm;\">\n<p style=\"text-align: left;\">\n","protected":false},"excerpt":{"rendered":"<p>\u00a0Contrato de compraventa de solar Hablaremos en este apartado del Contrato de compraventa de solar, tanto de la adquisici\u00f3n para su posterior edificaci\u00f3n como de edificaciones para su rehabilitaci\u00f3n o\u2026 <a class=\"continue-reading-link\" href=\"https:\/\/prayde.com\/empresa\/que-contemplar-en-un-contrato-de\/\">Continue leyendo<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[32,18],"class_list":["post-1365","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-contratos","tag-fiscalidad"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Que contemplar en un contrato de compraventa de solar - Gestinmo<\/title>\n<meta name=\"description\" content=\"Contrato de compraventa de solar, tanto para su posterior edificaci\u00f3n como de edificaciones para su rehabilitaci\u00f3n o demolici\u00f3n\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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