{"id":1690,"date":"2015-07-09T07:30:00","date_gmt":"2015-07-09T07:30:00","guid":{"rendered":""},"modified":"2022-08-08T09:34:50","modified_gmt":"2022-08-08T09:34:50","slug":"impuestos-en-la-compra-de-suelos","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/impuestos-en-la-compra-de-suelos\/","title":{"rendered":"Impuestos en la compra de suelos"},"content":{"rendered":"<p><!--[if gte mso 9]><xml>\n <o:DocumentProperties>\n  <o:Version>12.00<\/o:Version>\n <\/o:DocumentProperties>\n<\/xml><![endif]--><br \/>\n<!--[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:HyphenationZone>21<\/w:HyphenationZone>\n  <w:PunctuationKerning\/>\n  <w:ValidateAgainstSchemas\/>\n  <w:SaveIfXMLInvalid>false<\/w:SaveIfXMLInvalid>\n  <w:IgnoreMixedContent>false<\/w:IgnoreMixedContent>\n  <w:AlwaysShowPlaceholderText>false<\/w:AlwaysShowPlaceholderText>\n  <w:DoNotPromoteQF\/>\n  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tr_placeholder\" id=\"ieooui\" data-original-id=\"ieooui\" \/>\n\n\n<style>\nst1:*{behavior:url(#ieooui) }\n<\/style>\n\n\n<![endif]--><!--[if gte mso 10]>\n\n\n<style>\n \/* Style Definitions *\/\n table.MsoNormalTable\n {mso-style-name:\"Tabla normal\";\n mso-tstyle-rowband-size:0;\n mso-tstyle-colband-size:0;\n mso-style-noshow:yes;\n mso-style-priority:99;\n mso-style-qformat:yes;\n mso-style-parent:\"\";\n 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:\"Times New Roman\",\"serif\";}\n<\/style>\n\n\n<![endif]--><\/p>\n<p><\/p>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">Los Impuestos en la compra de suelos dependen de que se trate de <b>suelos<br \/>\nr\u00fasticos, o en curso de urbanizaci\u00f3n<\/b>&nbsp;<\/span><\/p>\n<div class=\"separator\" style=\"clear: both; text-align: center;\">\n<\/div>\n<p><\/p>\n<div class=\"separator\" style=\"clear: both; text-align: center;\">\n<a href=\"https:\/\/1.bp.blogspot.com\/-vD2Z9k8IzsE\/XoWcUI4ohNI\/AAAAAAAAAfI\/Jc5mtCfRx7c0txNJTMjCDGfiOCwyhfsvwCLcBGAsYHQ\/s1600\/qb_ptop.gif\" imageanchor=\"1\" style=\"margin-left: 1em; margin-right: 1em;\"><img decoding=\"async\" border=\"0\" data-original-height=\"216\" data-original-width=\"250\" src=\"https:\/\/1.bp.blogspot.com\/-vD2Z9k8IzsE\/XoWcUI4ohNI\/AAAAAAAAAfI\/Jc5mtCfRx7c0txNJTMjCDGfiOCwyhfsvwCLcBGAsYHQ\/s1600\/qb_ptop.gif\" \/><\/a><\/div>\n<p><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">L<b>a fiscalidad aplicable depende tanto<br \/>\nde quien sea el comprador como de quien sea el vendedor<\/b>.&nbsp; <\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">Por otra parte, hay una serie de<br \/>\ncasu\u00edsticas que, sin pretender un car\u00e1cter exhaustivo, resumiremos a continuaci\u00f3n<\/span><\/span><\/p>\n<p><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">&nbsp;<\/span>SUPONEMOS QUE EL COMPRADOR ES UNA<br \/>\nEMPRESA INMOBILIARIA Y POR TANTO ES SUJETO PASIVO DE IVA, pero distinguimos ciertas<br \/>\nvariantes:<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">Seg\u00fan sea el titular del terreno<br \/>\npodemos distinguir los siguientes casos:<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"margin-left: 36.0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-list: Ignore;\">A)<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;<br \/>\n<\/span><\/span><\/span><\/b><b style=\"mso-bidi-font-weight: normal;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">VENDEDOR<br \/>\nPERSONA FISICA QUE NO ES SUJETO PASIVO DE IVA<\/span><\/b><\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&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; <\/span>La operaci\u00f3n de compra esta sujeta a<br \/>\nTPO al tipo vigente en cada CCAA<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"margin-left: 36.0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-list: Ignore;\">B)<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;<br \/>\n<\/span><\/span><\/span><\/b><b style=\"mso-bidi-font-weight: normal;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">VENDEDOR<br \/>\nSUJETO PASIVO DE IVA, PERO EL TERRENO NO ESTA AFECTO A SU EXPLOTACION <\/span><\/b><\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&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; <\/span>La operaci\u00f3n de compra esta sujeta a<br \/>\nTPO al tipo vigente en cada CCAA<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"margin-left: 36.0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-list: Ignore;\">C)<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;<br \/>\n<\/span><\/span><\/span><\/b><b style=\"mso-bidi-font-weight: normal;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">VENDEDOR<br \/>\nSUJETO PASIVO DE IVA, PERO EN LA OPERACI\u00d3N NO SE PRODUCE LA ENTREGA AL COMPRADOR<br \/>\n(POR EJEMPLO SE TRATA DE UNA CONDICION SUSPENSIVA O D EUNA OPCION DE COMPRA)<\/span><\/b><\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&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; <\/span>La operaci\u00f3n de compra esta sujeta a<br \/>\nTPO al tipo vigente en cada CCAA<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"margin-left: 36.0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-list: Ignore;\">D)<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;<br \/>\n<\/span><\/span><\/span><\/b><b style=\"mso-bidi-font-weight: normal;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">VENDEDOR<br \/>\nSUJETO PASIVO DE IVA, EL TERRENO ESTA AFECTO A SU EXPLOTACION Y SE TRATA DE UNA<br \/>\nENTREGA<\/span><\/b><\/div>\n<div style=\"margin-left: 36.0pt; text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>La operaci\u00f3n esta sujeta y exenta de<br \/>\nIVA, y como el comprador es sujeto pasivo de IVA con derecho a deducci\u00f3n del<br \/>\n100% del IVA soportado, podr\u00e1 renunciar a la exenci\u00f3n (fij\u00e1ndose tal renuncia<br \/>\nen la misma escritura de compraventa), y en consecuencia la operaci\u00f3n estar<br \/>\nsujeta a IVA <span style=\"mso-spacerun: yes;\">&nbsp;<\/span><\/span><\/div>\n<div style=\"margin-left: 36.0pt; text-align: justify;\">\n<\/div>\n<div style=\"margin-left: 36.0pt; text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>As\u00ed pues, en este caso, el PROMOTOR<br \/>\nINMOBILIARIO comprador, soportara la cuota de IVA <span style=\"mso-spacerun: yes;\">&nbsp;<\/span><span style=\"mso-spacerun: yes;\">&nbsp;<\/span>y adem\u00e1s<br \/>\ntendr\u00e1 un coste de AJD al otorgarse el documento en escritura publica que deber\u00e1<br \/>\nliquidar <span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp; <\/span>en la CCAA en el plazo m\u00e1ximo<br \/>\nde 30 d\u00edas desde la fecha de la operaci\u00f3n.<\/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 lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">Al<br \/>\ntratarse de un terreno rustico en ninguno de los casos existir\u00e1 Impuesto<br \/>\nMunicipal de Incremento de valor de los Bienes de naturaleza urbana<\/span><\/b><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">, conocido<br \/>\ncomo Plusval\u00eda, que en todo caso, seria de cargo del vendedor.<\/span><\/div>\n<div style=\"text-align: justify;\">\n<br \/>\n<!--more--><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">SUPONEMOS<br \/>\nQUE EL COMPRADOR ES UNA EMPRESA INMOBILIARIA Y POR TANTO ES SUJETO PASIVO DE<br \/>\nIVA CON DERECHO A DEDUCION DEL 100% DEL IVA SOPORTADO<\/span><\/b><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">Se supone que, en todos los<br \/>\ncasos,<span style=\"mso-spacerun: yes;\">&nbsp; <\/span>la compraventa se otorga en<br \/>\nescritura publica. Seg\u00fan sea <b style=\"mso-bidi-font-weight: normal;\">el titular<br \/>\ndel terreno<\/b> (vendedor) podemos distinguir los siguientes casos<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"margin-left: 18.0pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-list: Ignore;\">E)<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;<br \/>\n<\/span><\/span><\/span><\/b><b style=\"mso-bidi-font-weight: normal;\"><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">VENDEDOR<br \/>\nSUJETO PASIVO DE IVA, EL TERRENO EN CURSO DE URBANIZACI\u00d3N,<span style=\"mso-spacerun: yes;\">&nbsp; <\/span>ESTAR\u00c1 AFECTO A SU EXPLOTACI\u00d3N, Y SE TRATA DE<br \/>\nUNA ENTREGA<\/span><\/b><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>La<br \/>\noperaci\u00f3n esta sujeta a IVA, al tipo <span style=\"mso-tab-count: 1;\"> <\/span>vigente<br \/>\n<span style=\"mso-spacerun: yes;\">&nbsp;<\/span><\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify; text-indent: 35.4pt;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">As\u00ed pues, en este<br \/>\ncaso, el PEOMOTOR INMOBILIARIO comprador, al otorgarse el documento en<br \/>\nescritura publica soportara la cuota de IVA y adem\u00e1s tendr\u00e1 un coste de AJD <\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>Al<br \/>\ntratarse de un terreno rustico en ninguno de los casos existir\u00e1 Impuesto <span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>Municipal de Incremento de valor de los<br \/>\nBienes de naturaleza urbana, conocido <span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>como<br \/>\nPlusval\u00eda, que en todo caso, seria de cargo del vendedor.<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">As\u00ed pues, en todos los casos <b style=\"mso-bidi-font-weight: normal;\">la sujeci\u00f3n a IVA debido a la naturaleza<br \/>\ndel terreno transmitido, se produce por el hecho de estar en curso de<br \/>\nurbanizaci\u00f3n<\/b>. <\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">Es decir para calificar la operaci\u00f3n<br \/>\ncomo sujeta a IVA, Hacienda tendr\u00e1 en cuenta que este hecho se haya producido<br \/>\nrealmente, para lo cual se deben dar dos circunstancias:<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"margin-left: 36.0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-list: Ignore;\">a)<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;<br \/>\n<\/span><\/span><\/span><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">Que se haya iniciado realmente la<br \/>\nurbanizaci\u00f3n<\/span><\/div>\n<div style=\"margin-left: 18.0pt; text-align: justify;\">\n<\/div>\n<div style=\"margin-left: 36.0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-list: Ignore;\">b)<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;<br \/>\n<\/span><\/span><\/span><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">Que se hayan pagado alguna certificaci\u00f3n,<br \/>\ncursada por el contratista, ejecutor de la misma, aunque a estos efectos su<br \/>\ncuant\u00eda sea irrelevante.<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">La demostraci\u00f3n de que se ha cumplido<br \/>\nla primera circunstancia se resuelve por medio de una certificaci\u00f3n de inicio<br \/>\nde obra, emitida por el Director T\u00e9cnico de la Obra (Ingeniero de Caminos<span style=\"mso-spacerun: yes;\">&nbsp; <\/span>o Arquitecto), y visada por el Colegio<br \/>\nProfesional correspondiente que indique tal circunstancia.<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">Ahora bien, de acuerdo con Ley del<br \/>\nSuelo vigente<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: red;\">, <\/span>SE<br \/>\nPRESUMEN INICIADAS LAS OBRAS DE URBANIZACI\u00d3N CUANDO EXISTA ACTA ADMINISTRATIVA<br \/>\nO NOTARIAL DEL COMIENZO DE LAS OBRAS. <\/b><span style=\"color: red;\"><span style=\"mso-spacerun: yes;\">&nbsp;<\/span><\/span><\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">En resumen, teniendo en cuenta lo<br \/>\nexplicado, resulta recomendable realizar acta de inicio de obras firmada por la<br \/>\nDirecci\u00f3n facultativa, visada por el Colegio oficial y protocolizada ante<br \/>\nNotario.<\/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 lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">F)<br \/>\nVENDEDOR PERSONA F\u00cdSICA TITULAR DE UN TERRENO INCLUIDO EN JUNTA DE<br \/>\nCOMPENSACION.<\/span><\/b><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">Este caso es similar al anterior, el<br \/>\ntitular del terreno que esta adherido a una Junta de Compensaci\u00f3n, es sujeto<br \/>\npasivo ocasional de IVA, pero solo desde el momento en que iniciadas las obras<br \/>\nde urbanizaci\u00f3n por parte de la<br \/>\n Junta de Compensaci\u00f3n, abona alguna cuota para el pago de<br \/>\naquellas obras, con independencia del numero de cuotas abonadas y del importe<br \/>\nde las mismas. Por lo tanto si la venta de los terrenos se produce con<br \/>\nanterioridad a estos hechos, la operaci\u00f3n tributaria por TPO, y solo a partir<br \/>\nde que se den estas circunstancias, la operaci\u00f3n estar\u00eda sujeta a IVA.<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">Hay que tener mucho cuidado, ya que el<br \/>\nvendedor puede creer que ya es sujeto pasivo de IVA, aunque sea ocasional,<br \/>\ndesde que ha abonado cuotas de urbanizaci\u00f3n, a veces de gran cuant\u00eda, pero no,<br \/>\nsolo ser\u00e1 sujeto pasivo de IVA cuando se haya iniciado las obras de<br \/>\nurbanizaci\u00f3n (los pagos anteriores por proyectos, indemnizaciones, provisiones,<br \/>\netc.) no computan a efectos fiscales.<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">Los efectos para el vendedor, persona<br \/>\nf\u00edsica, es que desde el momento es que es sujeto pasivo ocasional del IVA, esta<br \/>\nobligado a repercutir el impuesto, teniendo derecho, as\u00ed mismo, a deducir, como<br \/>\nIVA soportado, todas las cuotas de urbanizaci\u00f3n abonadas que le haya girado<br \/>\npara su pago la Junta<br \/>\nde Compensaci\u00f3n.<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\">En el mismo caso fiscal se estar\u00e1 cuando<br \/>\nse trate de ejecuci\u00f3n por el Sistema Urban\u00edstico de Cooperac<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Los Impuestos en la compra de suelos dependen de que se trate de suelos r\u00fasticos, o en curso de urbanizaci\u00f3n&nbsp; La fiscalidad aplicable depende tanto de quien sea el comprador\u2026 <a class=\"continue-reading-link\" href=\"https:\/\/prayde.com\/empresa\/impuestos-en-la-compra-de-suelos\/\">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":[18,19,29],"class_list":["post-1690","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-fiscalidad","tag-legislacion","tag-suelo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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