{"id":1943,"date":"2010-10-28T10:33:00","date_gmt":"2010-10-28T10:33:00","guid":{"rendered":""},"modified":"2022-08-08T09:37:27","modified_gmt":"2022-08-08T09:37:27","slug":"aportacion-de-solar-frente-compra","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/aportacion-de-solar-frente-compra\/","title":{"rendered":"Aportaci\u00f3n de solar frente a compra. Planteamiento"},"content":{"rendered":"

<\/p>\n

Las aportaciones inmobiliarias de edificios en aportaci\u00f3n de suelo, a la hora de estudiar una promoci\u00f3n inmobiliaria, <\/span>se caracterizan porque el due\u00f1o del solar lo cede al promotor a cambio del compromiso de este de, una vez terminada la promoci\u00f3n, recibir un porcentaje determinado de los productos objeto de la promoci\u00f3n.<\/span><\/p>\n

Por ejemplo si un promotor inmobiliario proyecta comercializar 40 viviendas, cada una de ellas con su correspondiente plaza de garaje y un trastero, situados ambos, en la planta s\u00f3tano del edificio, mas cuatro locales comerciales iguales ubicados en planta baja, y conviene con el due\u00f1o del solar que la operaci\u00f3n se realice en aportaci\u00f3n, con un porcentaje de aportaci\u00f3n del 25%, significara, que el due\u00f1o del solar recibir\u00e1 10 viviendas, cada una de ellas con su correspondiente plaza de garaje y trastero, mas uno de los locales comerciales.<\/span><\/p>\n

Evidentemente, para concretar el acuerdo, en este caso, bastara con se\u00f1alar la ubicaci\u00f3n de cada una de las 10 viviendas que el promotor entrega con el de las plazas de garaje y trasteros correspondientes, as\u00ed como la del local que se entrega.<\/span><\/p>\n

En otros casos el porcentaje a entregar no es un numero de unidades, por lo que hay que concretar un precio para el exceso o defecto, a pagar por la entrega de la unidad completa, para el caso de que los decimales superen o no el valor de 0,5, debiendo en el primer caso abonar el exceso el due\u00f1o del solar y en el caso contrario el abono correspondiente se producir\u00eda por parte del promotor.<\/span><\/p>\n

Otras veces incluso se llega a establecer el porcentaje sobre un \u00fanico producto inmobiliario. Por ejemplo en el caso de que el duelo del solar solo quiera recibir locales comerciales. En estos casos hay que proceder, previamente a una valoraci\u00f3n de los distintos productos que componen la promoci\u00f3n inmobiliaria en cuesti\u00f3n.<\/span><\/p>\n

En el planteamiento de la operacion de aportaci\u00f3n hay que distinguir dos cuestiones fundamentales:<\/span><\/p>\n

A) <\/span><\/span><\/span>No existe coste de adquisici\u00f3n del solar, salvo si existe una parte de la aportaci\u00f3n que se pacte como entrega en efectivo, pero, en cualquier caso, si existe un coste inicial por la fiscalidad de la operaci\u00f3n, ya, que esta se devenga en el mismo momento de la firma del contrato, sin que deba esperarse a la entrega (en el que puede producirse una declaraci\u00f3n complementaria por incremento de valor de los bienes entregados)<\/span><\/p>\n

B) <\/span><\/span><\/span>La aparici\u00f3n del coste de un aval que normalmente le exige el due\u00f1o del solar al promotor, hasta el cumplimiento del contrato.<\/span><\/p>\n

As\u00ed pues, las diferencias, con respecto a una promoci\u00f3n de adqusici\u00f3n de solar, son claras, y vamos a se\u00f1alarlas a continuaci\u00f3n:<\/span><\/p>\n

A) <\/span><\/span><\/span><\/b>ESTUDIO ECONOMICO<\/span><\/b><\/p>\n

No existe coste de adquisici\u00f3n de solar, pero si costes de fiscalidad correspondientes. El resto de costes se consideran al 100% respecto a una promoci\u00f3n de adquisici\u00f3n, excepto el coste del IAE y los de publicidad y comercializaci\u00f3n, que se consideran en la proporci\u00f3n de: (1 \u2013 Porcentaje de Aportaci\u00f3n).<\/span><\/p>\n

Existen dos nuevos costes:<\/span><\/p>\n

1) <\/span><\/span><\/span>Los de cancelaci\u00f3n del pr\u00e9stamo hipotecario sobre el porcentaje de aportaci\u00f3n, ya que normalmente se hipoteca toda la promoci\u00f3n, con autorizaci\u00f3n del due\u00f1o, y luego hay que cancelar el pr\u00e9stamo por las unidades entregadas al due\u00f1o en contraprestaci\u00f3n, que l\u00f3gicamente se entregan libres de cargas.<\/span><\/p>\n

2) <\/span><\/span><\/span>Los de aval por el importe pactado (normalmente el valor del solar)<\/span><\/p>\n

En cuanto a los ingresos el promotor solo considerar los correspondientes al porcentaje de: (1 \u2013 Porcentaje de Aportaci\u00f3n)<\/span>
<\/span><\/b><\/p>\n

B) <\/span><\/span><\/span><\/b>CASH FLOW DE TESORERIA<\/span><\/b><\/p>\n

Hay que considerarla distribuci\u00f3n espacial de los nuevos costes que aparecen en el Estudio Econ\u00f3mico, tal como los hemos se\u00f1alado
<\/span><\/p>\n

Los efectos financieros de la aportaci\u00f3n son notables. Ve\u00e1moslos reflejados en un simple ejemplo num\u00e9rico.<\/span><\/p>\n

A) <\/span><\/span><\/span>PROMOCION DE ADQUSICION DE SUELO
<\/span><\/p>\n

Se trata de la adquisici\u00f3n de suelo por 1.000 unidades monetarias, que esta sujeta a IVA realizada en una Comunidad Aut\u00f3noma cuyo tipo de AJD es del 1%. Suponemos que el Promotor esta acogido al sistema mensual de liquidaci\u00f3n de IVA<\/span><\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/span><\/p>\n<\/td>\n

\n

MES 1<\/span><\/p>\n<\/td>\n

\n

MES 2<\/span><\/p>\n<\/td>\n

\n

\u2026.<\/span><\/p>\n<\/td>\n

\n

MES 8<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

PAGOS <\/span><\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Adquisici\u00f3n de suelo <\/span><\/span><\/p>\n<\/td>\n

\n

1000<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Iva Soportado <\/span><\/span><\/p>\n<\/td>\n

\n

180<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

AJD <\/span><\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

10<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

TOTAL PAGOS <\/span><\/b> <\/span><\/span><\/p>\n<\/td>\n

\n

1180<\/span><\/p>\n<\/td>\n

\n

10<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

COBROS<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Devoluci\u00f3n IVA <\/span><\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

180<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

TOTAL COBROS <\/span><\/span><\/b><\/span><\/p>\n<\/td>\n

\n

0<\/span><\/p>\n<\/td>\n

\n

0<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

180<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

SALDO <\/span><\/span><\/b><\/span><\/p>\n<\/td>\n

\n

-1.180<\/span><\/p>\n<\/td>\n

\n

-10<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

180<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

A) <\/span><\/span><\/span>PROMOCION EN APORTACION DE SUELO Se trata de una aportaci\u00f3n al 25%. Con la misma valoraci\u00f3n del solar que en el caso anterior y que el 25% entregado se manifiesta en una valoraci\u00f3n de viviendas de 800 y en locales de 200<\/span><\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/span><\/p>\n<\/td>\n

\n

MES 1<\/span><\/p>\n<\/td>\n

\n

MES 2<\/span><\/p>\n<\/td>\n

\n

\u2026.<\/span><\/p>\n<\/td>\n

\n

MES 4<\/span><\/p>\n<\/td>\n

\n

\u2026<\/span><\/p>\n<\/td>\n

\n

MES 7<\/span><\/p>\n<\/td>\n

\n

MES 8<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

PAGOS <\/span><\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Adquisici\u00f3n de suelo <\/span><\/span><\/p>\n<\/td>\n

\n

0<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Iva Soportado <\/span><\/span><\/p>\n<\/td>\n

\n

180<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Coste aval (1) <\/span><\/span><\/p>\n<\/td>\n

\n

2,50<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

2,50<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

2,50<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

AJD <\/span><\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

10<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

TOTAL PAGOS <\/span><\/b> <\/span><\/span><\/p>\n<\/td>\n

\n

182,50<\/span><\/p>\n<\/td>\n

\n

10<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

2,50<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

2,50<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

COBROS<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

IVA Repercutido (2) <\/span><\/span><\/p>\n<\/td>\n

\n

100<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Devoluci\u00f3n IVA <\/span><\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

80<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

TOTAL COBROS <\/span><\/span><\/b><\/span><\/p>\n<\/td>\n

\n

100<\/span><\/p>\n<\/td>\n

\n

0<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

80<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

SALDO <\/span><\/span><\/b><\/span><\/p>\n<\/td>\n

\n

-82,50<\/span><\/p>\n<\/td>\n

\n

-10<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

-2,50<\/span><\/p>\n<\/td>\n

\n

<\/span><\/p>\n<\/td>\n

\n

-2,50<\/span><\/p>\n<\/td>\n

\n

80<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

(1) Se supone un coste anual del 1% sobre el valor del solar liquidado trimestralmente por anticipado (condiciones normales de mercado)<\/span><\/p>\n

(2) El IVA que el promotor debe repercutir al due\u00f1o del solar es el siguiente: 8% S\/800 + 18%S200 = 100<\/span><\/p>\n

<\/p>\n

<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Las aportaciones inmobiliarias de edificios en aportaci\u00f3n de suelo, a la hora de estudiar una promoci\u00f3n inmobiliaria, se caracterizan porque el due\u00f1o del solar lo cede al promotor a cambio\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":[37,18,15,29,21],"class_list":["post-1943","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-financiacion","tag-fiscalidad","tag-gestinmo","tag-suelo","tag-vivienda"],"yoast_head":"\nAportaci\u00f3n de solar frente a compra. Planteamiento - 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\/aportacion-de-solar-frente-compra\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aportaci\u00f3n de solar frente a compra. 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