{"id":1892,"date":"2011-08-11T08:30:00","date_gmt":"2011-08-11T08:30:00","guid":{"rendered":""},"modified":"2022-08-08T09:36:51","modified_gmt":"2022-08-08T09:36:51","slug":"contrato-de-promesa-de-compraventa","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/contrato-de-promesa-de-compraventa\/","title":{"rendered":"Contrato de Promesa de Compraventa. Concepto y Fiscalidad"},"content":{"rendered":"<p><a href=\"https:\/\/prayde.com\/empresa\/search\/label\/vivienda\" rel=\"tag\"><!--[if gte mso 9]><xml>  <w:worddocument>   <w:view>Normal<\/w:View>   <w:zoom>0<\/w:Zoom>   <w:hyphenationzone>21<\/w:HyphenationZone>   <w:punctuationkerning\/>   <w:validateagainstschemas\/>   <w:saveifxmlinvalid>false<\/w:SaveIfXMLInvalid>   <w:ignoremixedcontent>false<\/w:IgnoreMixedContent>   <w:alwaysshowplaceholdertext>false<\/w:AlwaysShowPlaceholderText>   <w:compatibility>    <w:breakwrappedtables\/>    <w:snaptogridincell\/>    <w:wraptextwithpunct\/>    <w:useasianbreakrules\/>    <w:dontgrowautofit\/>   <\/w:Compatibility>   <w:browserlevel>MicrosoftInternetExplorer4<\/w:BrowserLevel>  <\/w:WordDocument> <\/xml><![endif]--><!--[if gte mso 9]><xml>  <w:latentstyles deflockedstate=\"false\" latentstylecount=\"156\">  <\/w:LatentStyles> <\/xml><![endif]--><!--[if gte mso 10]> \n\n<style>  \/* Style Definitions *\/  table.MsoNormalTable \t{mso-style-name:\"Tabla normal\"; \tmso-tstyle-rowband-size:0; \tmso-tstyle-colband-size:0; \tmso-style-noshow:yes; \tmso-style-parent:\"\"; \tmso-padding-alt:0cm 5.4pt 0cm 5.4pt; \tmso-para-margin:0cm; \tmso-para-margin-bottom:.0001pt; \tmso-pagination:widow-orphan; \tfont-size:10.0pt; \tfont-family:\"Times New Roman\"; \tmso-ansi-language:#0400; \tmso-fareast-language:#0400; \tmso-bidi-language:#0400;} <\/style>\n\n <![endif]-->  <\/a><\/p>\n<p style=\"margin-left: 18pt; text-align: justify; text-indent: -18pt;\"><span style=\"font-size: 11pt; font-family: Arial;\"><span style=\"\">A)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">     <\/span><\/span><\/span><b style=\"\"><span style=\"font-size: 11pt; font-family: Arial;\">CONCEPTO<\/span><\/b><span style=\"font-size: 11pt; font-family: Arial;\"> DEL CONTRATO DE PROMESA DE COMPRAVENTA<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt; font-family: Arial;\">Es otro de los contratos preparatorios de una compraventa<b style=\"\">. Obliga a las partes a, en el plazo estipulado vender y comprar, en el precio y dem\u00e1s condiciones pactadas<\/b>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt; font-family: Arial;\">No tiene acceso ni efecto alguno en el Registro de la Propiedad.<br \/>\n<br \/><\/span><\/p>\n<p style=\"margin-left: 18pt; text-align: justify; text-indent: -18pt;\"><span style=\"font-size: 11pt; font-family: Arial;\"><span style=\"\">B)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">     <\/span><\/span><\/span><b style=\"\"><span style=\"font-size: 11pt; font-family: Arial;\">FISCALIDAD<\/span><\/b><span style=\"font-size: 11pt; font-family: Arial;\"> DEL CONTRATO DE PROMESA DE COMPRAVENTA<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt; font-family: Arial;\">Al no existir desplazamiento patrimonial y otorgarse normalmente en contrato privado <b style=\"\">no suelen presentarse a liquidaci\u00f3n<\/b>. La promesa de venta estar\u00e1 sujeta a TPO si es preparatorio de una compraventa que este<\/span><\/p>\n<p style=\"margin-left: 36pt; text-align: justify; text-indent: -18pt;\"><span style=\"font-size: 11pt; font-family: Arial;\"><span style=\"\">a)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">      <\/span><\/span><\/span><span style=\"font-size: 11pt; font-family: Arial;\">Sujeta y exenta de IVA<\/span><\/p>\n<p style=\"margin-left: 36pt; text-align: justify; text-indent: -18pt;\"><span style=\"font-size: 11pt; font-family: Arial;\"><span style=\"\">b)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">      <\/span><\/span><\/span><span style=\"font-size: 11pt; font-family: Arial;\">Sujeta a TPO<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt; font-family: Arial;\">Las promesas de venta no sujetas a TPO tampoco est\u00e1n sujetas a AJD, aunque se formalicen en escritura p\u00fablica, ya que no son inscribibles en el Registro de la propiedad , al tener solo efectos meramente personales<br \/>\n<br \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt; font-family: Arial;\">La promesa de compraventa<span style=\"\">  <\/span>tiene car\u00e1cter de hecho imponible aut\u00f3nomo respecto del contrato de compraventa desque es preparatorio<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt; font-family: Arial;\"><br \/>\n<br \/><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A) CONCEPTO DEL CONTRATO DE PROMESA DE COMPRAVENTA Es otro de los contratos preparatorios de una compraventa. Obliga a las partes a, en el plazo estipulado vender y comprar, en\u2026 <a class=\"continue-reading-link\" href=\"https:\/\/prayde.com\/empresa\/contrato-de-promesa-de-compraventa\/\">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":[32,18,21],"class_list":["post-1892","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-contratos","tag-fiscalidad","tag-vivienda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contrato de Promesa de Compraventa. 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