{"id":1832,"date":"2012-09-20T08:18:00","date_gmt":"2012-09-20T08:18:00","guid":{"rendered":""},"modified":"2022-08-08T09:36:10","modified_gmt":"2022-08-08T09:36:10","slug":"fiscalidad-del-alquiler","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/fiscalidad-del-alquiler\/","title":{"rendered":"Fiscalidad del Alquiler"},"content":{"rendered":"

<\/p>\n

\nLa fiscalidad
\nde una promoci\u00f3n en alquiler<\/b> depende, en principio, de la sociedad
\ninmobiliaria que la realice y del producto
\nque comercialice<\/b> en alquiler, viviendas o comercial, pudi\u00e9ndose diferenciar
\nlos siguientes supuestos:<\/o:p><\/span><\/div>\n

<\/p>\n

\n <\/p>\n
<\/a><\/div>\n

<\/o:p><\/span><\/div>\n

<\/p>\n

\nRespecto a la Sociedad Inmobiliaria:<\/o:p><\/span><\/u><\/div>\n

<\/p>\n

\nA)  
\n<\/span><\/span><\/span>Sociedad
\ninmobiliaria cuyo objeto social
\nexclusivo sea el alquiler<\/b><\/o:p><\/span><\/div>\n

<\/p>\n

\nB)  
\n<\/span><\/span><\/span>Sociedad
\ninmobiliaria que realice promociones
\ndestinadas a la venta y el alquiler de forma indiscriminada<\/b> en su balance<\/o:p><\/span><\/div>\n

<\/p>\n

\nC)  
\n<\/span><\/span><\/span>Idem
\nanterior pero que las diferencia contablemente y fiscalmente<\/o:p><\/span><\/div>\n

<\/p>\n

\nD)  
\n<\/span><\/span><\/span>Sociedad
\nque realice tradicionalmente promociones
\npara venta<\/b> pero que ocasionalmente<\/b>,
\nuna vez terminada la promoci\u00f3n, no la pueda vender y la decida comercializarla con alquile<\/b>r con o sin opci\u00f3n
\nde compra.<\/o:p><\/span><\/div>\n

<\/p>\n

\n <\/o:p><\/span><\/div>\n

<\/p>\n

\n <\/o:p><\/span><\/div>\n

<\/p>\n

\nRespecto al producto que comercialice<\/span><\/u> en forma de alquiler<\/o:p><\/span><\/div>\n

<\/p>\n

\nHay que recordar que la actividad de alquiler
\nrealizada por un sujeto pasivo de IVA, est\u00e1n sujetos a los siguientes tipos:<\/o:p><\/span><\/div>\n

<\/p>\n

\n <\/o:p><\/span><\/div>\n

<\/p>\n

\n–         
\n<\/span><\/span><\/span>Alquiler
\nde Vivienda                                                <\/span> <\/span>Exento<\/o:p><\/span><\/div>\n

<\/p>\n

\n–         
\n<\/span><\/span><\/span>Alquiler
\nde Locales, Terrenos, Oficinas, etc           <\/span>21
\n% IVA<\/o:p><\/span><\/div>\n

<\/p>\n

\n–         
\n<\/span><\/span><\/span>Alquiler
\nde Vivienda con opci\u00f3n de Compra          <\/span>10
\n% de IVA (1)<\/o:p><\/span><\/div>\n

<\/p>\n

\n <\/o:p><\/span><\/div>\n

<\/p>\n

\n(1) En este caso los IVA abonados durante el periodo
\nde alquiler son deducibles en el momento de ejercicio de la opci\u00f3n de compra. <\/o:p><\/span><\/div>\n

<\/p>\n

\n <\/o:p><\/span><\/div>\n

<\/p>\n

\nEn el primer caso (A)<\/b> la sociedad, si se trata de alquiler de viviendas,  <\/span>no podr\u00e1
\ndeducir el IVA soportado<\/b> en la adquisici\u00f3n de terrenos, en su caso, o en el
\ndevengo de otros costes como la edificaci\u00f3n, honorarios de profesionales, etc.<\/o:p><\/span><\/div>\n

<\/p>\n

\n <\/o:p><\/span><\/div>\n

<\/p>\n

\nEn el segundo caso (B),<\/b> la sociedad entra en \u201cRegla
\nde Prorrata\u201d y solo podr\u00e1 deducir del IVA soportado una parte,<\/b> la
\ncorrespondiente a la proporci\u00f3n de ingresos no sujetos con la parte de los
\ningresos sujetos. Por ejemplo, supongamos que, en este caso, la distribuci\u00f3n de
\nlos ingresos de la sociedad, en un determinado ejercicio, es la siguiente:<\/o:p><\/span><\/div>\n

<\/p>\n

\n <\/o:p><\/span><\/div>\n

<\/p>\n

\n–         
\n<\/span><\/span><\/span>Ingresos
\npor venta de promociones                       <\/span>70<\/o:p><\/span><\/div>\n

<\/p>\n

\n–         
\n<\/span><\/span><\/span>Ingresos
\npor alquiler de locales comerciales          <\/span>10<\/o:p><\/span><\/div>\n

<\/p>\n

\n–         
\n<\/span><\/span><\/span>Ingresos
\npor alquiler de viviendas                           <\/span>20<\/o:p><\/span><\/div>\n

<\/p>\n

\n <\/o:p><\/span><\/div>\n

<\/p>\n

\nEsta empresa solo podr\u00eda deducir el 80% del
\nIVA soportado; luego el 20 % seria un coste.<\/o:p><\/span><\/div>\n

<\/p>\n

\n <\/o:p><\/span><\/div>\n

<\/p>\n

\nEn el tercer caso ( C )<\/b>  <\/span>, si la empresa diferencia ambas actividades<\/b> podr\u00eda compensar el IVA soportado internamente<\/b> en las actividades
\nde venta de promociones y alquiler de locales comerciales y nada en el IVA
\nsoportado por la actividad de alquiler de viviendas.<\/o:p><\/span><\/div>\n

<\/p>\n

\n <\/o:p><\/span><\/div>\n

<\/p>\n

\nPor ultimo en el ultimo caso (D)<\/b> de una sociedad que tradicionalmente
\nviene realizando la actividad de venta, en la ultima promoci\u00f3n realizada deducir\u00eda
\nel 100 % del IVA soportado, hasta el momento de tomar la decisi\u00f3n de cambiar el
\ndestino de la promoci\u00f3n. A<\/b><\/st1:personname> partir de ese momento entrar\u00eda en una explotaci\u00f3n del negocio de
\nalquiler pero con unos IVA que Hacienda le ha devuelto y debe recuperar.<\/o:p><\/b><\/span><\/div>\n

<\/p>\n

\n <\/o:p><\/span><\/div>\n

<\/p>\n

\nPara esa recuperaci\u00f3n se aplica la regla de
\nprorrata y se tiene un periodo de entre
\n5 y 10 a\u00f1os, seg\u00fan sea el activo,<\/b> para devolver de forma proporcional los
\nIVA que Hacienda les devolvi\u00f3 en su d\u00eda.<\/o:p><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"

La fiscalidad de una promoci\u00f3n en alquiler depende, en principio, de la sociedad inmobiliaria que la realice y del producto que comercialice en alquiler, viviendas o comercial, pudi\u00e9ndose diferenciar los\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":[26,18,24,21],"class_list":["post-1832","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-alquiler","tag-fiscalidad","tag-viabilidad","tag-vivienda"],"yoast_head":"\nFiscalidad del Alquiler - 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\/fiscalidad-del-alquiler\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalidad del Alquiler - 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