{"id":1646,"date":"2016-06-06T08:51:00","date_gmt":"2016-06-06T08:51:00","guid":{"rendered":""},"modified":"2022-08-08T09:34:29","modified_gmt":"2022-08-08T09:34:29","slug":"el-itp-del-alquiler","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/el-itp-del-alquiler\/","title":{"rendered":"El ITP del Alquiler"},"content":{"rendered":"


\n<\/p>\n

<\/p>\n

\nRecientemente la Comunidad de
\nMadrid ha iniciado una campa\u00f1a electiva recordando alos inquilinos su
\nobligaci\u00f3n de pagar el <\/span><\/b>Impuesto de Transmisiones Patrimoniales (ITP)<\/b>. <\/span><\/h3>\n
\nSe trata de un impuesto que solo se paga una vez<\/span><\/b>, en el momento
\nde constituir el arrendamiento<\/span><\/div>\n
\n<\/div>\n

Este impuesto, vigente desde hace tiempo pero que,
\nen la pr\u00e1ctica habitual, no era exigido por parte de la Administraci\u00f3n
\nTributaria, se regula en el <\/span>Texto Refundido de la Ley del Impuesto de
\nTransmisiones Patrimoniales<\/span><\/a><\/span> y Actos Jur\u00eddicos Documentados.<\/span><\/p>\n

La
\ntributaci\u00f3n del arrendamiento tiene su apoyatura legal en el art\u00edculo 7.1.b)
\ndel Texto Refundido de la Ley
\ndel ITP y AJD, que se\u00f1ala que son
\ntransmisiones patrimoniales sujetas la constituci\u00f3n, entre otros, de  <\/span>los, arrendamientos<\/b><\/span><\/p>\n

\nLa
\nraz\u00f3n del devengo de este impuesto es que<\/span>, el inquilino adquiere un derecho a usar la vivienda<\/span><\/b> por
\nun per\u00edodo determinado a cambio de un precio, por tanto se trata de una
\nadquisici\u00f3n onerosa (tpo) y el sujeto del mismo es el inquilino.<\/span><\/h4>\n

\n<\/p>\n

El mismo afecta solamente a arrendamientos de viviendas y no
\na aqu\u00e9llos cuyo uso es distinto<\/span><\/b>, es decir a los locales de
\nnegocio, puesto que para estos \u00faltimos se aplica el IVA, impuesto que es
\nincompatible con el ITP.<\/span><\/p>\n

Las tarifas a aplicar, si no se han establecido por
\ncada Comunidad Aut\u00f3noma ser\u00e1n las que vienen previstas en el art\u00edculo 12,
\napartado 1 de la Ley del Impuesto:<\/span>
\n
\n<\/p>\n

\n<\/p>\n

vienen previstas en el art\u00edculo 12, apartado 1 de
\nla Ley del Impuesto:<\/span><\/p>\n

\n<\/div>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\nBASE<\/span><\/b><\/div>\n<\/td>\n
\n
\nCUOTA (\u20ac)<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n
\n
\nHasta
\n 30,05 \u20ac                                
\n <\/span><\/span><\/div>\n<\/td>\n
\n
\n0,09<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
\nDe 30,06 a 60,10                                    <\/span><\/span><\/div>\n<\/td>\n
\n
\n0,18<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
\nDe 60,11 a 120,20                                  <\/span><\/span><\/div>\n<\/td>\n
\n
\n0,39<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
\nDe 120,21 a 240,40                                <\/span><\/span><\/div>\n<\/td>\n
\n
\n0,78<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
\nDe 240,41 a 480,81       <\/span>                         <\/span><\/span><\/div>\n<\/td>\n
\n
\n1,68<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
\nDe 480,82 a 961,62                                <\/span><\/span><\/div>\n<\/td>\n
\n
\n3,37<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
\nDe
\n 961,63 a 1.923,24                             
\n <\/span><\/span><\/div>\n<\/td>\n
\n
\n7,21<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
\nDe 1.923,25 a
\n 3.846,48                        <\/span><\/span><\/div>\n<\/td>\n
\n
\n14,42<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
\nDe 3.846,49 a
\n 7.692,95                        <\/span><\/span><\/div>\n<\/td>\n
\n
\n30,77<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
\nDe
\n 7.692,96 en adelante, <\/span><\/div>\n<\/td>\n
\n
\n0,024040
\n \u20ac por cada 6,01 \u20ac o fracci\u00f3n.<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n<\/div>\n

<\/p>\n

\n<\/div>\n

 A modo de ejemplo, para un contrato con una renta
\nde 600 euros mensuales mes \u2013una renta media para la capital\u2013 y una base
\nimponible m\u00ednima de tres a\u00f1os, asciende a 86,4 euros. El abono del impuesto
\npuede hacerse con documentos timbrados o con el modelo 600 de la Agencia
\nTributaria en los 30 d\u00edas h\u00e1biles posteriores a la firma del contrato.<\/span><\/p>\n

En nuestro CUADERNOS
\nPR\u00c1CTICOS DEL PROMOTOR Y GESTOR INMOBILIARIO<\/a> n\u00fam. 18 de Septiembre de 2015,
\nLA FISCALIDAD DEL ALQUILER.
\nProrrata del IVA<\/a> se detallan \u00e9ste y todo tipo de Impuestos aplicados al alquiler<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Recientemente la Comunidad de Madrid ha iniciado una campa\u00f1a electiva recordando alos inquilinos su obligaci\u00f3n de pagar el Impuesto de Transmisiones Patrimoniales (ITP).  Se trata de un impuesto que solo\u2026 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":[26,18,28],"class_list":["post-1646","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-alquiler","tag-fiscalidad","tag-noticias"],"yoast_head":"\nEl ITP del Alquiler - Gestinmo<\/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:\/\/prayde.com\/empresa\/el-itp-del-alquiler\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El ITP del Alquiler - 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