{"id":1705,"date":"2015-03-26T09:09:00","date_gmt":"2015-03-26T09:09:00","guid":{"rendered":""},"modified":"2022-08-08T09:34:59","modified_gmt":"2022-08-08T09:34:59","slug":"distribucion-temporal-de-los-costes-de","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/distribucion-temporal-de-los-costes-de\/","title":{"rendered":"Distribuci\u00f3n Temporal de Los Costes de una Promoci\u00f3n Inmobiliaria. Cuaderno Pr\u00e1ctico"},"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  <w:LidThemeOther>ES-TRAD<\/w:LidThemeOther>\n  <w:LidThemeAsian>X-NONE<\/w:LidThemeAsian>\n  <w:LidThemeComplexScript>X-NONE<\/w:LidThemeComplexScript>\n  <w:Compatibility>\n   <w:BreakWrappedTables\/>\n   <w:SnapToGridInCell\/>\n   <w:WrapTextWithPunct\/>\n   <w:UseAsianBreakRules\/>\n   <w:DontGrowAutofit\/>\n   <w:SplitPgBreakAndParaMark\/>\n   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mso-ascii-font-family:Calibri;\n mso-ascii-theme-font:minor-latin;\n mso-fareast-font-family:\"Times New Roman\";\n mso-fareast-theme-font:minor-fareast;\n mso-hansi-font-family:Calibri;\n mso-hansi-theme-font:minor-latin;}\n<\/style>\n\n\n<![endif]--><\/p>\n<p><\/p>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Recientemente<br \/>\nse ha publicado, en nuestro BLOG,<a href=\"http:\/\/prayde.com\/wordpress\/\" title=\"Cuadernos Pr\u00e1cticos del Promotor y Gestor Inmobiliario\"><span style=\"color: blue;\"> Cuadernos Pr\u00e1cticos del Promotor y Gestor Inmobiliario <\/span><\/a>el<br \/>\nCuaderno Practico del mes de Marzo de 2015<\/span><span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES-TRAD;\"> <\/span><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Distribuci\u00f3n Temporal de Los Costes<br \/>\nde una Promoci\u00f3n <\/span><\/b><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Puede<br \/>\nacceder, tanto al BLOG, como al Cuaderno, a trav\u00e9s de los enlaces de esta<br \/>\npublicaci\u00f3n&nbsp;<b> <\/b><\/span><span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES-TRAD;\"><\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: 5.0pt; text-align: justify;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES-TRAD;\">&nbsp;<\/span><span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">&nbsp;<\/span><span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES-TRAD;\"><\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: 5.0pt;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">En el Cuaderno n\u00ba 11 hemos visto los<br \/>\ncostes de una promoci\u00f3n inmobiliaria que como tales son atemporales. En este<br \/>\nCuaderno veremos su proyecci\u00f3n temporal y como estos costes se convierten en<br \/>\npagos de la referida promoci\u00f3n inmobiliaria, desde su origen referido a la<br \/>\nadquisici\u00f3n de un solar (de momento, dejamos pues fuera de este contexto, los<br \/>\ngastos de transformaci\u00f3n de un suelo urbanizable en solar) hasta la terminaci\u00f3n<br \/>\nde las obras de edificaci\u00f3n y su posterior entrega o puesta en explotaci\u00f3n en<br \/>\nla modalidad de arrendamiento.<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: 5.0pt;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Para visualizar el tema de una forma<br \/>\ndetallada, establecemos para cada uno de los costes establecidos en el Cuaderno<br \/>\nn\u00ba 11 su forma de pago m\u00e1s habitual, sin perjuicio, claro est\u00e1, de que cada<br \/>\npromotor adecue dichos pagos a su forma tradicional y habitual de trabajar.<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: 5.0pt;\">\n<\/div>\n<div style=\"line-height: normal; margin-bottom: 5.0pt;\">\n<b><u><span style=\"color: navy; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">El \u00cdndice abreviado del<br \/>\nCuaderno es:<\/span><\/u><\/b><span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES-TRAD;\"><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.0.- Diagramas De Gantt<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.1. Adquisici\u00f3n De Solar<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.2. &#8211; Estudios T\u00e9cnicos Iniciales<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.3.-<span style=\"mso-spacerun: yes;\">&nbsp; <\/span>Honorarios T\u00e9cnicos<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.4. \u2013 Licencias Y Permisos De Construcci\u00f3n<span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.5.- Construcci\u00f3n<span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-spacerun: yes;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.4pt; margin-right: 0cm; margin-top: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.5.1.-<br \/>\nObras De Edificaci\u00f3n<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; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.4pt; margin-right: 0cm; margin-top: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.5.2.-<br \/>\nAcometidas De Servicios<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.4pt; margin-right: 0cm; margin-top: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.5.3.-<br \/>\nObras De Urbanizaci\u00f3n Interior<span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.4pt; margin-right: 0cm; margin-top: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.5.4.-<br \/>\nEjecuci\u00f3n Del Programa De Control De Calidad<span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.4pt; margin-right: 0cm; margin-top: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.5.5.-<br \/>\nEjecuci\u00f3n Medidas De Seguridad Y Salud<span style=\"mso-tab-count: 1;\"> <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 35.4pt;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.5.6.- Tratamiento Fiscal De Las Certificaciones De Obra<span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.6. &#8211; La Direcci\u00f3n Facultativa De Las Obras De Edificaci\u00f3n<span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.7.- Costes De Titulaci\u00f3n<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.8.- Gastos De Entrega De La Promoci\u00f3n<span style=\"mso-tab-count: 1;\"> <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.9.- Gastos Generales Del<span style=\"mso-spacerun: yes;\">&nbsp;<br \/>\n<\/span>Promotor<span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.10.- Gastos De Mantenimiento<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.11.- Gastos Comerciales<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.12.- Otros Gastos De La Entrega<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.13. &#8211; Gastos Financieros<span style=\"mso-tab-count: 2;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.14.- Pr\u00e9stamos Hipotecarios Y Otra Financiaci\u00f3n<\/span><span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\"><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.15.- Distribuci\u00f3n Temporal Del Pago De Otros<span style=\"mso-spacerun: yes;\">&nbsp; <\/span>Impuestos<span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">13.16.- Ejemplo De Cash Flow Y Estado De Tesorer\u00eda<span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"margin-bottom: .0001pt; margin-bottom: 0cm;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\"><span style=\"mso-tab-count: 1;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: 5.0pt;\">\n<b><u><span style=\"color: navy; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">CONCEPTOS TRATADOS EN<br \/>\nESTE CUADERNO.-&nbsp;<\/span><\/u><\/b><b><span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\"> <\/span><\/b><span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES-TRAD;\"><\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Coste, Pago,<br \/>\nEstudio Econ\u00f3mico, Cash Flow, An\u00e1lisis de Viabilidad, An\u00e1lisis de Sensibilidad,<br \/>\nDiagrama de Gantt<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Tipo de<br \/>\nInter\u00e9s Nominal, Tipo de Inter\u00e9s Efectivo, Tasa Anual Equivalente (TAE)<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Letra de<br \/>\nCambio, Pagare, Cartera de Efectos, Descuento de Cartera<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Retenci\u00f3n de<br \/>\ngarantia, Retenci\u00f3n en descuento de efectos<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Comisi\u00f3n de<br \/>\nApertura de un cr\u00e9dito o pr\u00e9stamo, de disponibilidad, por amortizaci\u00f3n<br \/>\nanticipada<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Periodo de<br \/>\ncarencia de un pr\u00e9stamo, L\u00ednea de Cr\u00e9dito, L\u00ednea de descuento<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Impuesto de<br \/>\nSociedades, IVA soportado, IVA repercutido, Conciliaci\u00f3n de IVA<\/span><\/div>\n<div style=\"line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;\">\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Beneficio<br \/>\nantes de Impuestos (BAI), Beneficio Neto (BN), Gastos Financieros (GF)<\/span><\/div>\n<div>\n<span style=\"font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES;\">Gastos deducibles fiscalmente<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Recientemente se ha publicado, en nuestro BLOG, Cuadernos Pr\u00e1cticos del Promotor y Gestor Inmobiliario el Cuaderno Practico del mes de Marzo de 2015 Distribuci\u00f3n Temporal de Los Costes de una\u2026 <a class=\"continue-reading-link\" href=\"https:\/\/prayde.com\/empresa\/distribucion-temporal-de-los-costes-de\/\">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":[23,17,24],"class_list":["post-1705","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-costes-y-riesgos","tag-cuadernos-practicos","tag-viabilidad"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Distribuci\u00f3n Temporal de Los Costes de una Promoci\u00f3n Inmobiliaria. 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