{"id":1782,"date":"2013-09-12T07:50:00","date_gmt":"2013-09-12T07:50:00","guid":{"rendered":""},"modified":"2022-08-08T09:35:41","modified_gmt":"2022-08-08T09:35:41","slug":"el-valor-del-suelo-y-los-impuestos-iv","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/el-valor-del-suelo-y-los-impuestos-iv\/","title":{"rendered":"EL VALOR DEL SUELO Y LOS IMPUESTOS IV. IRPF"},"content":{"rendered":"<p><!--[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<\/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   <w:DontVertAlignCellWithSp\/>\n   <w:DontBreakConstrainedForcedTables\/>\n   <w:DontVertAlignInTxbx\/>\n   <w:Word11KerningPairs\/>\n   <w:CachedColBalance\/>\n  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habitual (seg\u00fan el texto vigente, aunque antes<br \/>\nsi se inclu\u00eda la referida vivienda).<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\nEs decir; los inmuebles que<br \/>\nconstituyen segunda residencia o, en general, los no alquilados ni ocupados,<br \/>\nquedan sujetos al concepto de capital inmobiliario.<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\n&nbsp;En definitiva, el VC no solo<br \/>\ninfluye en los impuestos que tiene que soportar el propietario de un bien<br \/>\ninmueble de car\u00e1cter<span style=\"mso-spacerun: yes;\">&nbsp; <\/span>estatal cuando se<br \/>\nadquiere por ITP y AJD, o en el caso del IVA adem\u00e1s por AJD, y durante toda su<br \/>\nvida y, con periodicidad anual,<span style=\"mso-spacerun: yes;\">&nbsp; <\/span>de<br \/>\npropietario, en los impuestos locales por su tenencia del bien como en el caso<br \/>\ndel IBI, por transmisi\u00f3n del bien en el caso del IVBNU, sino que adem\u00e1s influye<br \/>\ncomo un ingreso ficticio en el IRPF <\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"text-align: justify;\">\nY, siendo tan notoria su<br \/>\ninfluencia no merece una atenci\u00f3n especial la obtenci\u00f3n de su valor, que, si<br \/>\ndesde luego se obtiene del mercado, habr\u00e1 que asumir que VC tiene fluctuaciones<br \/>\nde valor no solo al alza sino tambi\u00e9n a la baja. Y, si no queremos asumir este<br \/>\nconcepto, que evidentemente no se ajusta a los gastos que el Ayuntamiento tiene<br \/>\nque soportar por su mantenimiento urbano, mantenimiento que se mueve con<br \/>\narreglo al IPC, cambi\u00e9moslo. Cambi\u00e9moslo, o no estamos de acuerdo en ello.<\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Como continuacion de anteriores publicaciones referentes a la influencia de la fiscalidad en la valoracion del suelo y como ultimo apartado nos referiremos a que el (Valor Catastral) VC influye\u2026 <a class=\"continue-reading-link\" href=\"https:\/\/prayde.com\/empresa\/el-valor-del-suelo-y-los-impuestos-iv\/\">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":[18,33,29],"class_list":["post-1782","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-fiscalidad","tag-opinion","tag-suelo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EL VALOR DEL SUELO Y LOS IMPUESTOS IV. 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