{"id":1521,"date":"2018-12-27T08:51:00","date_gmt":"2018-12-27T08:51:00","guid":{"rendered":""},"modified":"2022-08-08T09:33:19","modified_gmt":"2022-08-08T09:33:19","slug":"el-cambio-en-los-impuestos-ajd-de-las","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/el-cambio-en-los-impuestos-ajd-de-las\/","title":{"rendered":"El cambio en los impuestos (AJD) de las hipotecas influye en el promotor inmobiliario"},"content":{"rendered":"<p><!--[if gte mso 9]><xml>\n <o:OfficeDocumentSettings>\n  <o:AllowPNG\/>\n <\/o:OfficeDocumentSettings>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n <w:WordDocument>\n  <w:View>Normal<\/w:View>\n  <w:Zoom>0<\/w:Zoom>\n  <w:TrackMoves\/>\n  <w:TrackFormatting\/>\n  <w:DoNotShowRevisions\/>\n  <w:DoNotPrintRevisions\/>\n  <w:DoNotShowComments\/>\n  <w:DoNotShowInsertionsAndDeletions\/>\n  <w:DoNotShowPropertyChanges\/>\n  <w:HyphenationZone>21<\/w:HyphenationZone>\n  <w:PunctuationKerning\/>\n  <w:ValidateAgainstSchemas\/>\n  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mso-padding-alt:0cm 5.4pt 0cm 5.4pt;\n mso-para-margin:0cm;\n mso-para-margin-bottom:.0001pt;\n mso-pagination:widow-orphan;\n font-size:10.0pt;\n font-family:\"Calibri\",sans-serif;\n mso-bidi-font-family:\"Times New Roman\";}\n<\/style>\n\n\n<![endif]--><\/p>\n<p><\/p>\n<h2 style=\"text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Veamos un ejemplo de como influye en nuestras estrategias como promotores la nueva legislaci\u00f3n sobre AJD<\/span><\/b><\/h2>\n<h2 style=\"text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">&nbsp;<\/p>\n<div class=\"separator\" style=\"clear: both; text-align: center;\">\n<a href=\"https:\/\/4.bp.blogspot.com\/-Q_fp0l_e79M\/XCSSXj4CP-I\/AAAAAAAAARA\/Zd5-DJ0Afd0x68AvZOeKWNozcwQs3MrrwCLcBGAs\/s1600\/dubai.jpg\" imageanchor=\"1\" style=\"margin-left: 1em; margin-right: 1em;\"><img loading=\"lazy\" decoding=\"async\" border=\"0\" data-original-height=\"691\" data-original-width=\"628\" height=\"320\" src=\"https:\/\/4.bp.blogspot.com\/-Q_fp0l_e79M\/XCSSXj4CP-I\/AAAAAAAAARA\/Zd5-DJ0Afd0x68AvZOeKWNozcwQs3MrrwCLcBGAs\/s320\/dubai.jpg\" width=\"290\" \/><\/a><\/div>\n<p><\/span><\/b><\/h2>\n<div style=\"text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">&nbsp;(<\/span><\/b><span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\"><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2018-15344\">Real Decreto-ley<br \/>\n17\/2018<\/a>, de 8 de noviembre, por el que se modifica <b style=\"mso-bidi-font-weight: normal;\">el Texto refundido de la Ley del Impuesto sobre Transmisiones<br \/>\nPatrimoniales y Actos Jur\u00eddicos Documentados) <\/b><\/span><b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">en la estrategia de los promotores ante las hipotecas (Nota 1)<\/span><\/b><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<h3 style=\"background: #F4B083; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">La promotora PROMSA<br \/>\nadquiere por 850.000 euros de una sociedad un solar en Madrid sobre el que<br \/>\nedificara 20 viviendas.&nbsp;<\/span><\/b><\/h3>\n<div style=\"background: #F4B083; text-align: justify;\">\n<span style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Para su adquisici\u00f3n cuenta obtiene un <b>pr\u00e9stamo <\/b>del Banco P, <\/span><\/span><span style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\"><span style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\"><span style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\"><span style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\"><b>al 7%&nbsp; <\/b>de <\/span><\/span><\/span><\/span>inter\u00e9s <\/span><\/span>anual, que se<br \/>\ninstrumenta en el acto de la escritura de compraventa con garant\u00eda<b> hipotecaria<br \/>\ndel propio solar de 510.000 euros<\/b>, garantizado por su nominal, mas 5 a\u00f1os de garantia y un 20% para costas y gastos judiciales.<\/span><\/span><\/div>\n<div style=\"background: #F4B083; text-align: justify;\">\n<span style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">La sociedad PROMSA para<br \/>\n<b>ampliar el pr\u00e9stamo para financiar la construcci\u00f3n<\/b>, otorga ante Notario la<br \/>\ncorrespondiente <b>escritura de Obra Nueva en construcci\u00f3n<\/b>, que se declara por un<br \/>\nvalor de 1.560.000 euros. La ampliaci\u00f3n del pr\u00e9stamo solicitado equivale al<br \/>\nvalor de la obra nueva declarada, y se concede en las mismas condiciones en<br \/>\ncuanto a la responsabilidad hipotecaria.<\/span><\/span><\/div>\n<div style=\"background: #F4B083; text-align: justify;\">\n<span style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Se desea conocer la<br \/>\n<b>implicaci\u00f3n fiscal de las operaciones efectuadas con relaci\u00f3n al Impuesto de<br \/>\nActos Jur\u00eddicos Documentados.<\/b><\/span><\/span><\/div>\n<div style=\"background: #F4B083; text-align: justify;\">\n<span style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Explicar si existe una<br \/>\nvariante en las operaciones realizadas, que pueda mejorar para el promotor, a<br \/>\nlos efectos indicados, de tributaci\u00f3n por AJD.<\/span><\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">El coste total para PROMSA<\/span><\/b><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\"> de las<br \/>\noperaciones indicadas, en concepto de AJD (en Madrid es el 0,7%) ser\u00e1 el<br \/>\nsiguiente:<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">Compraventa<br \/>\nsolar<span style=\"mso-tab-count: 3;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>5.950<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">Declaraci\u00f3n<br \/>\nde Obra Nueva<span style=\"mso-tab-count: 1;\"> <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>10.920<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">Ampliaci\u00f3n<br \/>\ndel pr\u00e9stamo<span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>16.926<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">Divisi\u00f3n<br \/>\nHorizontal<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>16.870<\/span><\/div>\n<div style=\"margin-left: 18.0pt; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Total <span style=\"mso-spacerun: yes;\">&nbsp;<\/span>PROMSA<span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp; <\/span>50.666<\/span><\/b><\/div>\n<div style=\"margin-left: 18.0pt; text-align: justify;\">\n<\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">Pr\u00e9stamo<br \/>\nhipotecario<span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-tab-count: 1;\"> <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;<\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; &nbsp;&nbsp; <\/span>5.533,50<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">Redistribuci\u00f3n<br \/>\nde Hipoteca<span style=\"mso-tab-count: 1;\"> <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>22.459,50<\/span><\/div>\n<div style=\"margin-left: 18.0pt; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Total<span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp; <\/span>BANCO<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp; <\/span>27.993<\/span><\/b><\/div>\n<div style=\"text-align: justify;\">\n<span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Que antes de<br \/>\nNoviembre de 2018 hubiera sido un coste m\u00e1s para el promotor<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Para mejorar la tributaci\u00f3n, basta cambiar el orden de<br \/>\nrealizaci\u00f3n <\/span><\/b><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">de las operaciones indicadas,<br \/>\nprocediendo a la <b style=\"mso-bidi-font-weight: normal;\">ampliaci\u00f3n del pr\u00e9stamo<br \/>\nhipotecario con posterioridad a la Divisi\u00f3n Horizontal<br \/>\n<\/b>y la redistribuci\u00f3n de la responsabilidad hipotecaria.&nbsp;<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Se otorga una<br \/>\n\u00fanica escritura de Obra Nueva y Divisi\u00f3n Horizontal, por lo que solo hay que<br \/>\nredistribuir el pr\u00e9stamo inicial. Es decir, por el concepto de redistribuci\u00f3n<br \/>\nse deber\u00e1 ingresar la cantidad de: 0,7% s\/1,55 x 510.000 = 5.533,50 euros.<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">Compraventa<br \/>\nsolar<span style=\"mso-tab-count: 3;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>5.950<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">Declaraci\u00f3n<br \/>\nde Obra Nueva<span style=\"mso-tab-count: 1;\"> <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp; <\/span>10.920<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">Ampliaci\u00f3n<br \/>\ndel pr\u00e9stamo<span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; <\/span>16.926<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">Divisi\u00f3n<br \/>\nHorizontal<span style=\"mso-tab-count: 1;\">&nbsp; <\/span><span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>16.870<\/span><\/div>\n<div style=\"margin-left: 18.0pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; line-height: 114%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Total <span style=\"mso-spacerun: yes;\">&nbsp;<\/span>PROMSA<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;<\/span>50.666<\/span><\/b><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">Pr\u00e9stamo<br \/>\nhipotecario<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>5.533,50<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"color: #538135; font-family: Wingdings; font-size: 11.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;\"><span style=\"mso-list: Ignore;\">\u00a7<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp; <\/span><\/span><\/span><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">Redistribuci\u00f3n<br \/>\nde Hipoteca<span style=\"mso-tab-count: 1;\"> <\/span><span style=\"mso-spacerun: yes;\">&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp;&nbsp; <\/span>5.533,50<\/span><\/div>\n<div style=\"margin-left: 18.0pt; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #538135; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Total<span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp; <\/span>BANCO<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp; <\/span>10.867<\/span><\/b><\/div>\n<div style=\"background: #D5DCE4; text-align: justify;\">\n<\/div>\n<div style=\"background: #D5DCE4; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #c45911; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">ACLARACION<\/span><\/b><\/div>\n<div style=\"background: #D5DCE4; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #c45911; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Esta segunda alternativa,<br \/>\nque hasta ahora (2018) era iniciativa del promotor, por cuanto nos ahorr\u00e1bamos costes,<br \/>\na partir de ahora no nos supone ninguna mejora, aunque s\u00ed que le supondr\u00e1 al<br \/>\nbanco<\/span><\/b><\/div>\n<div style=\"background: #D5DCE4; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #c45911; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">En principio, ahora no tendr\u00edamos<br \/>\ninter\u00e9s en hacerla, pero, hacerlo o no, nos podr\u00eda valer como elemento de negociaci\u00f3n<br \/>\ndel pr\u00e9stamo con la entidad financiera<\/span><\/b><\/div>\n<div style=\"background: #D5DCE4; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #c45911; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Lo que cre\u00edamos que nos era<br \/>\nconveniente, ahora ya no lo es. Por estas cosas el promotor tiene que estar atento<br \/>\na la legislaci\u00f3n. Y esto no se lo va a contar ning\u00fan abogado ni ning\u00fan fiscalista<\/span><\/b><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; mso-bidi-font-family: &quot;Times New Roman&quot;;\"><span style=\"mso-spacerun: yes;\">NOTA 1 <\/span>El citado decreto modifica lo siguiente<\/span><\/div>\n<div style=\"text-align: justify;\">\n<span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Uno. <b style=\"mso-bidi-font-weight: normal;\">Se modifica el art\u00edculo 29<\/b>, que queda<br \/>\nredactado como sigue:<\/span><\/div>\n<div style=\"text-align: justify;\">\n<span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">\u00abSer\u00e1 sujeto<br \/>\npasivo el adquirente del bien o derecho y, en su defecto, las personas que<br \/>\ninsten o soliciten los documentos notariales, o aquellos en cuyo inter\u00e9s se<br \/>\nexpidan.<\/span><\/div>\n<div style=\"text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: #2f5496; font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%;\">Cuando se trate de escrituras de pr\u00e9stamo con garant\u00eda<br \/>\nhipotecaria, se considerar\u00e1 sujeto pasivo al prestamista\u00bb.<\/span><\/b><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; mso-bidi-font-family: &quot;Times New Roman&quot;;\">Todos estos temas est\u00e1n desarrollados<br \/>\ncon m\u00e1s profundidad en nuestros <\/span><span class=\"MsoHyperlink\"><span style=\"font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\"><a href=\"http:\/\/prayde.com\/wordpress\">Cuadernos del Promotor y Gestor Inmobiliario<\/a><\/span><\/span><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; mso-bidi-font-family: &quot;Times New Roman&quot;;\"> (CPI)<\/span><\/b><span style=\"font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; mso-bidi-font-family: &quot;Times New Roman&quot;;\">, concretamente en <b style=\"mso-bidi-font-weight: normal;\">\u201c<a href=\"http:\/\/prayde.com\/wordpress\/?p=936\">C\u00f3mo se negocia y tramita una<br \/>\nhipoteca inmobiliaria CPI 51<span style=\"font-weight: normal;\">\u201d,<\/span><\/a><\/b> 2\u00aa<br \/>\nedici\u00f3n, de reciente publicaci\u00f3n, al que se puede <\/span><span style=\"font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt;\">acceder desde nuestro<br \/>\nBLOG<span style=\"mso-spacerun: yes;\">&nbsp; <\/span><\/span><span class=\"MsoHyperlink\"><span style=\"font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; mso-fareast-font-family: Calibri;\"><\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<span style=\"font-family: &quot;Calibri&quot;,sans-serif; font-size: 11.0pt; line-height: 114%; mso-bidi-font-family: &quot;Times New Roman&quot;;\">Hemos modificado, en consecuencia, nuestro<br \/>\nsoftware <a href=\"http:\/\/www.prayde.com\/\">Gestinmo<\/a> , de An\u00e1lisis de<br \/>\nViabilidad de Promociones Inmobiliarias <\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Veamos un ejemplo de como influye en nuestras estrategias como promotores la nueva legislaci\u00f3n sobre AJD &nbsp; &nbsp;(Real Decreto-ley 17\/2018, de 8 de noviembre, por el que se modifica el\u2026 <a class=\"continue-reading-link\" href=\"https:\/\/prayde.com\/empresa\/el-cambio-en-los-impuestos-ajd-de-las\/\">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":[17,37,18,19],"class_list":["post-1521","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-cuadernos-practicos","tag-financiacion","tag-fiscalidad","tag-legislacion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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