{"id":1699,"date":"2015-05-07T11:44:00","date_gmt":"2015-05-07T11:44:00","guid":{"rendered":""},"modified":"2022-08-08T09:34:59","modified_gmt":"2022-08-08T09:34:59","slug":"renuncia-la-exencion-del-iva-en-compra","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/renuncia-la-exencion-del-iva-en-compra\/","title":{"rendered":"Renuncia a la Exenci\u00f3n del IVA en Compra de Solares"},"content":{"rendered":"


\n<\/p>\n

<\/p>\n

\nEn el sector inmobiliario<\/b> son frecuentes las operaciones de adquisici\u00f3n de terrenos que quedan calificadas como
\nsujetas a IVA y exenta<\/b>s.<\/p>\n

<\/p>\n

\n<\/a><\/div>\n

\nEn dichas operaciones y, si se cumplen determinados requisitos se puede renunciar a la exenci\u00f3n,
\n<\/b>que siempre que sea posible, en
\ngeneral, ser\u00e1 m\u00e1s conveniente desde el punto de vista de la empresa
\ninmobiliaria adquirente<\/b> ya que si no
\nse renuncia la operaci\u00f3n queda sujeta a Transmisiones Patrimoniales Onerosas
\n(TPO) que es un coste<\/b> m\u00e1s de la adquisici\u00f3n, entre un 6 % y un 10 % seg\u00fan
\nlos tipos aplicables de este impuesto que est\u00e9n vigentes en cada CCAA, mientras
\nque si se renuncia la operaci\u00f3n queda
\nsujeta a IVA, al tipo general del 21% que no es un coste<\/b> sino que supone
\nunos peque\u00f1os gastos financieros por el periodo que media entre su pago y su
\ncompensaci\u00f3n o devoluci\u00f3n por la
\n HP.\n<\/div>\n

\nBien es verdad que la renuncia puede tener un coste adicional
\npor el incremento del impuesto de AJD <\/b> <\/span>que, en algunas CCAA establecen para el caso
\nde renuncia y, tambi\u00e9n, debe considerase algunos casos especiales de algunas
\nCCAA en las que si no se renuncia establecen tipos especiales mucho m\u00e1s
\nreducidos para el impuesto de TPO.<\/div>\n
\nAs\u00ed pues, si lo m\u00e1s conveniente,
\nen general, es la renuncia, el problema radica en los requisitos a cumplir para poder tener esta opci\u00f3n,<\/b> que eran los
\nsiguientes:<\/div>\n
\na)                 
\n<\/span><\/span><\/span><\/b>Que la
\noperaci\u00f3n<\/b>, por la naturaleza del terreno, fuera una operaci\u00f3n sujeta y exenta.<\/b><\/div>\n
\nb)                 
\n<\/span><\/span><\/span>Que el
\nadquirente fuera sujeto pasivo de IVA<\/b> con derecho a deducci\u00f3n del 100 % del
\nIVA soportado.<\/div>\n
\nc)                  
\n<\/span><\/span><\/span>Que se
\ncomunicara fehacientemente y con car\u00e1cter previo<\/b> que se iba a renunciar<\/div>\n
\n<\/div>\n
\nEn el sector inmobiliario el segundo requisito<\/b>, para empresas que
\nentre sus ingresos figuraran alquileres
\nde viviendas<\/b>, no pod\u00edan deducir el 100 % del IVA soportado y, en
\nconsecuencia no pod\u00edan renunciar a la
\nexenci\u00f3n<\/b> si adquir\u00edan terrenos sujetos y exentos de IVA.<\/div>\n
\n<\/div>\n
\nPues bien con la reforma fiscal de 2014<\/b>  <\/span>seg\u00fan la Ley 28\/2014<\/a><\/b>
\nque modifica la ley del IVA<\/b> dicha condici\u00f3n se ha suprimido<\/b> y, en
\nconsecuencia las empresas dedicadas al alquiler de viviendas pueden operara los
\nefectos indicados, sin ning\u00fan problema.<\/div>\n
\nEste es uno m\u00e1s de los apoyos que
\nel gobierno est\u00e1 realizando a las promociones en alquiler de viviendas para
\nimpulsar su mercado.<\/div>\n","protected":false},"excerpt":{"rendered":"

En el sector inmobiliario son frecuentes las operaciones de adquisici\u00f3n de terrenos que quedan calificadas como sujetas a IVA y exentas. En dichas operaciones y, si se cumplen determinados requisitos\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":[32,23,18,19],"class_list":["post-1699","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-contratos","tag-costes-y-riesgos","tag-fiscalidad","tag-legislacion"],"yoast_head":"\nRenuncia a la Exenci\u00f3n del IVA en Compra de Solares - 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\/renuncia-la-exencion-del-iva-en-compra\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Renuncia a la Exenci\u00f3n del IVA en Compra de Solares - Gestinmo\" \/>\n<meta property=\"og:description\" content=\"En el sector inmobiliario son frecuentes las operaciones de adquisici\u00f3n de terrenos que quedan calificadas como sujetas a IVA y exentas. 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