{"id":1698,"date":"2015-05-14T08:18:00","date_gmt":"2015-05-14T08:18:00","guid":{"rendered":""},"modified":"2022-08-08T09:34:55","modified_gmt":"2022-08-08T09:34:55","slug":"fiscalidad-del-arrendamiento-con-opcion","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/fiscalidad-del-arrendamiento-con-opcion\/","title":{"rendered":"Fiscalidad del arrendamiento con Opcion de compra"},"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  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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<br \/>\narrendamientos con opci\u00f3n de compra est\u00e1n sujetos a IVA; por tanto, este hecho<br \/>\nes relevante en el caso de las viviendas, ya que <b style=\"mso-bidi-font-weight: normal;\">el contrato de alquiler de una vivienda no est\u00e1 sujeto a IVA. En otros<br \/>\narrendamientos, <\/b>de tipo terciario o dotacional,<b style=\"mso-bidi-font-weight: normal;\"> que SI est\u00e1n sujetos a<span style=\"mso-spacerun: yes;\">&nbsp; <\/span>IVA, <\/b>la<br \/>\nconsideraci\u00f3n de la opci\u00f3n de compra, o no<b style=\"mso-bidi-font-weight: normal;\">,<br \/>\nes irrelevante desde el punto <\/b>fiscal<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/p>\n<div class=\"separator\" style=\"clear: both; text-align: center;\">\n<a href=\"https:\/\/1.bp.blogspot.com\/-6N4BN1wgW_E\/XpgWhtbWP1I\/AAAAAAAAAfk\/prdNB9YH-Nwx4sJzgHa11eDDYGJHVQvvgCLcBGAsYHQ\/s1600\/helloquence-OQMZwNd3ThU-unsplash.jpg\" imageanchor=\"1\" style=\"margin-left: 1em; margin-right: 1em;\"><img loading=\"lazy\" decoding=\"async\" border=\"0\" data-original-height=\"1068\" data-original-width=\"1600\" height=\"213\" src=\"https:\/\/1.bp.blogspot.com\/-6N4BN1wgW_E\/XpgWhtbWP1I\/AAAAAAAAAfk\/prdNB9YH-Nwx4sJzgHa11eDDYGJHVQvvgCLcBGAsYHQ\/s320\/helloquence-OQMZwNd3ThU-unsplash.jpg\" width=\"320\" \/><\/a><\/div>\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;\">Un contrato de alquiler con opci\u00f3n de<br \/>\ncompra de una vivienda tiene el siguiente clausulado:<\/span><\/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<span lang=\"ES\" style=\"font-size: 10.0pt;\"><span style=\"mso-list: Ignore;\">&#8211;<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;\">Plazo m\u00ednimo de ejercicio de la opci\u00f3n de<br \/>\ncompra<\/span><\/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<span lang=\"ES\" style=\"font-size: 10.0pt;\"><span style=\"mso-list: Ignore;\">&#8211;<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;\">Precio de la renta<\/span><\/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<span lang=\"ES\" style=\"font-size: 10.0pt;\"><span style=\"mso-list: Ignore;\">&#8211;<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;\">Precio de la vivienda al ejercitar la opci\u00f3n<br \/>\nde compra<\/span><\/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<span lang=\"ES\" style=\"font-size: 10.0pt;\"><span style=\"mso-list: Ignore;\">&#8211;<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;\">Si las cantidades o parte de las mismas<br \/>\nentregadas durante el arrendamiento en concepto de renta son deducible o no del<br \/>\nprecio.<\/span><\/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<span lang=\"ES\" style=\"font-size: 10.0pt;\"><span style=\"mso-list: Ignore;\">&#8211;<span style=\"font: 7.0pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;\">Tipo de IVA repercutible a las rentas<br \/>\nabonadas<\/span>\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 primer lugar, recalcamos que <b style=\"mso-bidi-font-weight: normal;\">el contrato de alquiler de una vivienda no<br \/>\nesta sujeto a IVA; <\/b>sin embargo <b style=\"mso-bidi-font-weight: normal;\">s\u00ed lo<br \/>\nest\u00e1 el alquiler con opci\u00f3n de compra<\/b> de la misma. Desde octubre de 2009,<br \/>\nen que entra en vigor lo dispuesto en la Disposici\u00f3n Final<br \/>\n3\u00aa, de la Ley<br \/>\n11\/2009, de 26 de octubre por la que se regulan las Sociedades An\u00f3nimas<br \/>\nCotizadas de Inversi\u00f3n en el Mercado Inmobiliario, <b style=\"mso-bidi-font-weight: normal;\">el tipo aplicable<\/b> a los arrendamientos con opci\u00f3n de compra de<br \/>\nedificios destinados exclusivamente a viviendas, incluidas plazas de garaje,<br \/>\ncon un m\u00e1ximo de dos, y anexos, en ellos situados, que se arrienden<br \/>\nconjuntamente con la vivienda, ser\u00e1 <b style=\"mso-bidi-font-weight: normal;\">el<br \/>\ncorrespondiente a la compraventa de vivienda en primera transmisi\u00f3n<\/b>; es<br \/>\ndecir <b style=\"mso-bidi-font-weight: normal;\">10%<\/b> (4% en los casos de<br \/>\nviviendas de protecci\u00f3n publica de r\u00e9gimen especial o de viviendas de promoci\u00f3n<br \/>\np\u00fablica<\/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;\">Luego claramente este tipo de<br \/>\ncontratos quedan sujetos a IVA, que el arrendador deber\u00e1 repercutir al<br \/>\narrendatario en cada renta abonada. Como el arrendatario es consumidor final,<br \/>\neste IVA soportado lo perder\u00e1, y en consecuencia estar pagando una renta<br \/>\nsuperior al que alquile una vivienda sin opci\u00f3n de compra.<\/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, que sucede en el caso de que<br \/>\nexista un contrato de opci\u00f3n de compra cuando arrendatario ejercite tal opci\u00f3n,<br \/>\npara el caso de que una parte de las rentas abonadas se consideren a deducir<br \/>\ndel precio de la<br \/>\n misma. La Agencia Tributaria (AEAT) en consulta vinculante<br \/>\nconsidera que en estos casos, las cantidades entregadas por renta y deducibles<br \/>\ndel precio, se consideran cantidades a cuenta, y por tanto <b style=\"mso-bidi-font-weight: normal;\">los importes de IVA satisfechos en el pago de las mismas ser\u00e1n<br \/>\ndeducibles del importe total de IVA a pagar<\/b>.<\/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;\">El<br \/>\nalquiler con opci\u00f3n de compra<\/span><\/b><span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"> realmente <b style=\"mso-bidi-font-weight: normal;\">tiene inter\u00e9s para ambas partes<\/b> si nos encontramos en una <b style=\"mso-bidi-font-weight: normal;\">situaci\u00f3n transitoria, una vez terminada la<br \/>\nvivienda<\/b>, en la que la <b style=\"mso-bidi-font-weight: normal;\">compraventa<br \/>\nde la misma est\u00e9 sujeta a IVA<\/b> (un m\u00e1ximo de 5 a\u00f1os desde su finalizaci\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;\">Porque, <b style=\"mso-bidi-font-weight: normal;\">en el caso de segunda transmisi\u00f3n<\/b>, en que est\u00e1 <b style=\"mso-bidi-font-weight: normal;\">sujeta a TPO y exenta de IVA<\/b>, el establecimiento de una clausula de<br \/>\nopci\u00f3n de compra <b style=\"mso-bidi-font-weight: normal;\">solo generar\u00eda el gasto<br \/>\nde IVA<\/b> para el futuro comprador, <b style=\"mso-bidi-font-weight: normal;\">que<br \/>\nno podr\u00eda compensarlo en la efectiva transmisi\u00f3n<\/b>, ya que esta no esta<br \/>\nsujeta 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;\">Veamos un ejemplo:<\/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;\">Supongamos un contrato de<br \/>\narrendamiento con opci\u00f3n de compra firmado el 1 de septiembre de 2014, en el<br \/>\nque se establece un plazo m\u00ednimo para ejercitar la opci\u00f3n de 5 a\u00f1os con una<br \/>\nrenta mensual de 700 \u20ac. El precio de venta en el momento de ejercer la opci\u00f3n<br \/>\nse establece en 300.000 \u20ac, deduci\u00e9ndose del mismo el 50% de las rentas abonadas<br \/>\npor el arrendatario.<\/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;\">Cada mes el arrendatario deber\u00e1 abonar 700 + 10%<br \/>\nIVA = 770 \u20ac\/mes<\/span><\/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;\">En los cinco a\u00f1os habr\u00e1 abonado: 60 x 770 = 46.200<br \/>\n\u20ac (42.000 + 4.200<span style=\"mso-spacerun: yes;\">&nbsp; <\/span>de IVA)<\/span><\/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;\">c)<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;\">El 10-09-2019 ejercita la opci\u00f3n de compra<br \/>\npor la que tendr\u00e1 que abonar:<\/span><\/div>\n<div style=\"margin-left: 35.4pt; text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-spacerun: yes;\">&nbsp;<\/span>300.000 \u2013 50% s\/42,000 = <b style=\"mso-bidi-font-weight: normal;\">279.000 \u20ac +<\/b><\/span><\/div>\n<div style=\"margin-left: 35.4pt; text-align: justify;\">\n<span lang=\"ES\" style=\"font-family: &quot;arial&quot; , &quot;sans-serif&quot;; font-size: 10.0pt;\"><span style=\"mso-spacerun: yes;\">&nbsp;<\/span>10% s\/300.000 en concepto de IVA (suponemos<br \/>\nque se mantienen los tipos): = 30.000 \u2013 2.200 (la mitad del IVA soportado en el<br \/>\nper\u00edodo) = <b style=\"mso-bidi-font-weight: normal;\">27.800 \u20ac<\/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;\">APLICACI\u00d3N EN EL PROGRAMA INFORMATICO<br \/>\nGESTINMO.- En la \u00faltima versi\u00f3n del GESTINMO, estos tipos y c\u00e1lculos est\u00e1n ya<br \/>\nrecogidos.<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Los arrendamientos con opci\u00f3n de compra est\u00e1n sujetos a IVA; por tanto, este hecho es relevante en el caso de las viviendas, ya que el contrato de alquiler de una\u2026 <a class=\"continue-reading-link\" href=\"https:\/\/prayde.com\/empresa\/fiscalidad-del-arrendamiento-con-opcion\/\">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],"class_list":["post-1698","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-alquiler","tag-fiscalidad"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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