{"id":1894,"date":"2011-07-28T08:45:00","date_gmt":"2011-07-28T08:45:00","guid":{"rendered":""},"modified":"2022-08-08T09:36:51","modified_gmt":"2022-08-08T09:36:51","slug":"contrato-de-senal-o-de-arras-concepto-y","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/contrato-de-senal-o-de-arras-concepto-y\/","title":{"rendered":"Contrato de se\u00f1al o de arras. Concepto y Fiscalidad"},"content":{"rendered":"<p><!--[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 !mso]><object classid=\"clsid:38481807-CA0E-42D2-BF39-B33AF135CC4D\" id=\"ieooui\"><\/object> \n\n<style> st1:*{behavior:url(#ieooui) } <\/style>\n\n <![endif]--><!--[if gte mso 10]> \n\n<style>  \/* Style Definitions *\/  table.MsoNormalTable  {mso-style-name:\"Tabla normal\";  mso-tstyle-rowband-size:0;  mso-tstyle-colband-size:0;  mso-style-noshow:yes;  mso-style-parent:\"\";  mso-padding-alt:0cm 5.4pt 0cm 5.4pt;  mso-para-margin:0cm;  mso-para-margin-bottom:.0001pt;  mso-pagination:widow-orphan;  font-size:10.0pt;  font-family:\"Times New Roman\";  mso-ansi-language:#0400;  mso-fareast-language:#0400;  mso-bidi-language:#0400;} <\/style>\n\n <![endif]-->  <\/p>\n<p class=\"MsoBodyText\" style=\"margin-left: 18pt; text-align: justify; text-indent: -18pt;\"><b style=\"\"><span style=\"font-size: 11pt;\"><span style=\"\">A)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">    <\/span><\/span><\/span><\/b><b style=\"\"><span style=\"font-size: 11pt;\">CONCEPTO<\/span><\/b><\/p>\n<p class=\"MsoBodyText\" style=\"text-align: justify;\"><span style=\"font-size: 11pt;\">Normalmente <b style=\"\">el contrato de compraventa<\/b>, en nuestro caso de bienes inmuebles: terreno solar o edificio para rehabilitar o demoler, <b style=\"\">viene precedido<\/b> por una serie de diversa tipolog\u00eda <b style=\"\">de contratos preparatorios<\/b>, de entre los cuales esta el contrato de se\u00f1al o de arras, mediante el cual se pretende que <b style=\"\">mediante el pago de una cantidad, generalmente a cuenta del precio total<\/b> estipulado para la futura compraventa, <b style=\"\">el promotor vendedor nos otorgue el derecho a adquirir el bien inmueble<\/b>, en las condiciones previamente pactadas en dicho documento.. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt;\">Este tipo de contratos <b style=\"\">se otorgan por un determinado plazo<\/b>, transcurrido el cual, si no ejercemos el derecho a comprara se pierde la cantidad entregada o una parte estipulada de la misma, devolvi\u00e9ndonos el resto.<\/span><span style=\"font-size: 11pt; font-family: Arial;\"><br \/><\/span><\/p>\n<p style=\"text-align: justify;\"><b style=\"\"><span style=\"font-size: 11pt; font-family: Arial;\">Si en el contrato<\/span><\/b><span style=\"font-size: 11pt; font-family: Arial;\"> de se\u00f1al o de arras, <b style=\"\">no se especifica nada<\/b>, y seg\u00fan lo dispuesto en el C\u00f3digo Civil, <b style=\"\">el otorgante<\/b> o promitente vendedor <b style=\"\">puede desistir<\/b> de efectuar la compraventa la operaci\u00f3n <b style=\"\">devolviendo el doble de la cantidad entregada<\/b>, salvo que se pacte otra cantidad mayor como devoluci\u00f3n.. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt; font-family: Arial;\">Hay que tener en cuenta que <b style=\"\">las arras pueden ser<\/b>:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt;\"><span style=\"\">&#8211;<span style=\"font: 7pt &quot;Times New Roman&quot;;\">          <\/span><\/span><\/span><b style=\"\"><span style=\"font-size: 11pt; font-family: Arial;\">Penitenciales<\/span><\/b><span style=\"font-size: 11pt; font-family: Arial;\"> o de desistimiento, <b style=\"\">que son las \u00fanicas que permiten resolver o desistir del contrato, a trav\u00e9s del abono de las arras<\/b> por quien las ha entregado o su sustituci\u00f3n por quien las recibi\u00f3. Para que estas arras surtan su efecto penitencial debe se\u00f1alarse en el contrato expresamente, ya que si no, se suponen confirmatorias.<br \/><\/span><\/p>\n<p style=\"margin-left: 18pt; text-align: justify; text-indent: -18pt;\"><span style=\"font-size: 11pt;\"><span style=\"\">&#8211;<span style=\"font: 7pt &quot;Times New Roman&quot;;\">          <\/span><\/span><\/span><b style=\"\"><span style=\"font-size: 11pt; font-family: Arial;\">Confirmatorias<\/span><\/b><span style=\"font-size: 11pt; font-family: Arial;\">, <b style=\"\">son la se\u00f1al de celebraci\u00f3n del contrato en el que la cantidad entregada es un anticipo o parte del precio<\/b>. Por lo tanto se\u00f1alan la voluntad de perfeccionar un contrato de compraventa y <b style=\"\">no facultan para resolver la obligaci\u00f3n contra\u00edda. <\/b>Son prueba de la existencia del contrato y en caso de incumplimiento, su existencia nada prejuzga sobre la cuant\u00eda de la indemnizaci\u00f3n, ni sobre la acci\u00f3n resolutoria del art\u00edculo 1.124 del C.c, ni sobre la posibilidad de exigir el cumplimiento forzoso del contrato.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt;\"><span style=\"\">&#8211;<span style=\"font: 7pt &quot;Times New Roman&quot;;\">          <\/span><\/span><\/span><b style=\"\"><span style=\"font-size: 11pt; font-family: Arial;\">Penales<\/span><\/b><span style=\"font-size: 11pt; font-family: Arial;\">, <b style=\"\">establecen una garant\u00eda de cumplimiento<\/b> o de indemnizaci\u00f3n en caso de incumplimiento; se pierden si el contrato no se lleva a efecto y no permiten desligarse de este. Con el uso de este tipo de arras no se legitima el incumplimiento, sino que se asegura la compensaci\u00f3n del acreedor, concedi\u00e9ndoles una especie de indemnizaci\u00f3n m\u00ednima, para cuya obtenci\u00f3n no es necesario probar da\u00f1os.<br \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt; font-family: Arial;\">En resumen <b style=\"\">el contrato de se\u00f1al o de arras tiene las dos caracter\u00edsticas generales siguientes, <\/b>que habr\u00e1 que tener en cuenta en la negociaci\u00f3n, para comprobar si sus presupuestos coinciden con los objetivos que cada parte conf\u00eda en alcanzar:<\/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><b style=\"\"><span style=\"font-size: 11pt; font-family: Arial;\">El otorgante tiene la posibilidad de desistir<\/span><\/b><span style=\"font-size: 11pt; font-family: Arial;\"> del contrato, si las arras son penitenciales <\/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><b style=\"\"><span style=\"font-size: 11pt; font-family: Arial;\">El promitente comprador esta obligado a cumplir<\/span><\/b><span style=\"font-size: 11pt; font-family: Arial;\"> el contrato.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt; font-family: Arial;\">Es un contrato que, aunque se otorgue en escritura publica, no tiene acceso ni efecto alguno en el Registro de la Propiedad.<br \/><\/span><\/p>\n<p style=\"margin-left: 18pt; text-align: justify; text-indent: -18pt;\"><b style=\"\"><span style=\"font-size: 11pt; font-family: Arial;\"><span style=\"\">A)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">    <\/span><\/span><\/span><\/b><b style=\"\"><span style=\"font-size: 11pt; font-family: Arial;\">FISCALIDAD DEL CONTRATO DE SE\u00d1AL O DE ARRAS<\/span><\/b><\/p>\n<p style=\"text-align: justify;\"><b style=\"\"><span style=\"font-size: 11pt; font-family: Arial;\">Es an\u00e1loga a la del contrato de compraventa<\/span><\/b><span style=\"font-size: 11pt; font-family: Arial;\">, por lo que para ahorrar impuestos es conveniente celebrara el contrato de se\u00f1al o de arras en forma de contrato privado.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A) CONCEPTO Normalmente el contrato de compraventa, en nuestro caso de bienes inmuebles: terreno solar o edificio para rehabilitar o demoler, viene precedido por una serie de diversa tipolog\u00eda de\u2026 <a class=\"continue-reading-link\" href=\"https:\/\/prayde.com\/empresa\/contrato-de-senal-o-de-arras-concepto-y\/\">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":[32,18,19,21],"class_list":["post-1894","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-contratos","tag-fiscalidad","tag-legislacion","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 se\u00f1al o de arras. 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