{"id":1725,"date":"2016-10-28T08:31:13","date_gmt":"2016-10-28T08:31:13","guid":{"rendered":"http:\/\/www.ambitassessor.com\/blog\/?p=1725"},"modified":"2016-10-28T08:31:52","modified_gmt":"2016-10-28T08:31:52","slug":"la-fiscalitat-del-lloguer-amb-opcio-de-compra","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/la-fiscalitat-del-lloguer-amb-opcio-de-compra\/","title":{"rendered":"La fiscalitat del Lloguer amb Opci\u00f3 de Compra"},"content":{"rendered":"<p><em><b><a href=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/lloguer-compra.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1726\" alt=\"l\u2019Impost de Societats reducci\u00f3 del 60%  opci\u00f3 de compra  crisis econ\u00f2mica LA FISCALITAT DEL LLOGUER AMB OPCI\u00d3 DE COMPRA figura jur\u00eddica\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/lloguer-compra.jpg\" width=\"350\" height=\"197\" srcset=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/lloguer-compra.jpg 350w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/lloguer-compra-300x168.jpg 300w\" sizes=\"auto, (max-width: 350px) 100vw, 350px\" \/><\/a>Conegui la tributaci\u00f3 d\u2019aquesta complexa figura jur\u00eddica<\/b><\/em><\/p>\n<p>Amb la crisis econ\u00f2mica, el lloguer amb opci\u00f3 de compra es una de les operacions immobili\u00e0ries que s\u2019estan utilitzant amb m\u00e9s freq\u00fc\u00e8ncia.<\/p>\n<p><span style=\"text-decoration: underline;\">Que \u00e9s el lloguer amb opci\u00f3 de compra?<\/span><\/p>\n<p>El lloguer amb opci\u00f3 de compra es un contracte compost per dos contractes a la vegada : un contracte de lloguer y un contracte d\u2019opci\u00f3 de compra. L\u2019arrendatari pagar\u00e0 el lloguer del immoble durant el temps estipulat i tindr\u00e0 el dret a comprar l\u2019immoble en el termini que figuri en el contracte a l\u2019efecte. Si finalment, l\u2019arrendatari decideix adquirir l\u2019immoble, al preu de venda li descomptarem les rendes del lloguer pagades y l\u2019import pagat en concepte d\u2019opci\u00f3 de compra.<\/p>\n<p><span style=\"text-decoration: underline;\">Com tributa el lloguer amb opci\u00f3 de compra en l\u2019IRPF<\/span><\/p>\n<p>Durant la vig\u00e8ncia del lloguer, les rendes cobrades del lloguer tributen com a rendiments del capital immobiliari en la base general de l\u2019arrendador, i aquest pot deduir les despeses associades a l\u2019immoble, i en el cas de que el immoble sigui un habitatge, podr\u00e0 aplicar la reducci\u00f3 del 60% .<\/p>\n<p>La concessi\u00f3 d\u2019una opci\u00f3 de compra sobre un immoble produeix un guany patrimonial a integrar a la base imposable general. Si posteriorment s\u2019exercita l\u2019opci\u00f3 de compra, es produir\u00e0 un altre guany patrimonial o p\u00e8rdua patrimonial que s\u2019integrar\u00e0 a la base imposable de l\u2019estalvi descomptant-li el preu de l\u2019opci\u00f3 de compra i les rendes de lloguer pagades. Aix\u00ed doncs, es produiran dos alteracions patrimonials diferenciades.<\/p>\n<p><span style=\"text-decoration: underline;\">Com tributa el lloguer amb opci\u00f3 de compra en l\u2019Impost de Societats<\/span><\/p>\n<p>En l\u2019Impost de Societats, es poden donar 2 punts de vista :<\/p>\n<p>1\u00ba. Quan no existeix un comprom\u00eds previ per part de l\u2019arrendatari a exercitar l\u2019opci\u00f3, les quotes cobrades pel lloguer representaran un ingr\u00e9s per la societat, sent dedu\u00efbles les despeses associades com les amortitzacions, reparacions, tributs, etc\u2026 En el moment en que es concedeixi l\u2019opci\u00f3 de compra, es produir\u00e0 un benefici extraordinari per l\u2019import de l\u2019opci\u00f3. I si finalment, l\u2019arrendatari exerceix l\u2019opci\u00f3 de compra i adquireix l\u2019immoble, es produir\u00e0 un resultat extraordinari per la diferencia entre l\u2019import de venda, un cop descomptats les quotes de lloguer i el preu de l\u2019opci\u00f3, i el valor net comptable de l\u2019immoble transm\u00e8s.<\/p>\n<p>Es important recalcar que en aquest cas, la propietat no es transmet fins que l\u2019arrendatari decideix exercir l\u2019opci\u00f3 de compra i fer-la efectiva. Mentrestant, fins que l\u2019opci\u00f3 de compra no sigui efectiva, el contracte es regula com un lloguer.<\/p>\n<p>2\u00ba. Quan existeix un comprom\u00eds de l\u2019arrendatari d\u2019exercitar l\u2019opci\u00f3, i no hi ha cap dubte en que s\u2019exercitar\u00e0 l\u2019opci\u00f3. En aquest cas, es tracta d\u2019una venda. La renda es meritar\u00e0 en el per\u00edode impositiu en el que es formalitza el contracte per diferencia entre l\u2019import total a satisfer entre l\u2019arrendatari, sigui quina sigui la forma de pagament, i el valor net comptable de l\u2019immoble cedit. Si el preu de venta es percep mitjan\u00e7ant pagaments successius o mitjan\u00e7ant un sol pagament, i el per\u00edode transcorregut entre l\u2019adquisici\u00f3 i l\u2019\u00faltim o \u00fanic pagament es superior a un any, les rendes s\u2019entenen obtingudes proporcionalment a mida que son exigibles els corresponents cobraments, excepte que la societat decideixi aplicar el criteri de meritaci\u00f3 i vulgui imputar tota la renda en el moment de la venda.<\/p>\n<p>Aix\u00ed doncs, observant la complexa fiscalitat del lloguer amb opci\u00f3 de compra, des d\u2019\u00c0mbit Assessor us recomanem que consulteu al vostre assessor fiscal si teniu previst fer un contracte d\u2019aquest tipus.<\/p>\n<div style=\"width: 90% !important; padding: 5px !important; border: 2px solid grey !important; line-height: 30px; margin-top: 2em;\"><b>Tamb\u00e9 li pot interessar els seg\u00fcents articles:<\/b><br \/>\n<a style=\"color: #989898 !important;\" href=\"https:\/\/ambitassessor.com\/blog\/Tengo-un-piso-alquilado,-como-el-inquilino-no-lo-va-a-deducir,-%C2%BFpuedo-evitar-declarar-los-ingresos\/1440\/es\" target=\"_blank\">\u2022 Tengo un piso alquilado, como el inquilino no lo va a deducir, \u00bfpuedo evitar declarar los ingresos?<\/a><br \/>\n<a style=\"color: #989898 !important;\" href=\"https:\/\/ambitassessor.com\/blog\/Sujecion-al-ITP-de-los-contratos-de-alquiler-de-vivienda-\/1108\/es\" target=\"_blank\">\u2022 Sujeci\u00f3n al ITP de los contratos de alquiler de vivienda<\/a><br \/>\n<a style=\"color: #989898 !important;\" href=\"https:\/\/ambitassessor.com\/blog\/La-vivienda-en-el-IRPF\/910\/es\" target=\"_blank\">\u2022 La vivienda en el IRPF <\/a><\/div>\n<p><b><br \/>\nMaribel Isart<br \/>\n<\/b><em id=\"__mceDel\" style=\"line-height: 1.71429; font-size: 1rem;\"><em><b>\u00c1rea Fiscal<\/b><\/em><\/em><\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/company\/ambit-assessor-s-l-\" target=\"_blank\"><img decoding=\"async\" style=\"width: 27px !important;\" alt=\"linkedin\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/linkedin.jpg\" \/><\/a>\u00a0<a href=\"https:\/\/twitter.com\/ambitassessor\" target=\"_blank\"><img decoding=\"async\" style=\"width: 27px !important;\" alt=\"twittertop\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/twittertop.jpg\" \/><\/a>\u00a0\u00c0mbit Assesor<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conegui la tributaci\u00f3 d\u2019aquesta complexa figura jur\u00eddica Amb la crisis econ\u00f2mica, el lloguer amb opci\u00f3 de compra es una de les operacions immobili\u00e0ries que s\u2019estan utilitzant amb m\u00e9s freq\u00fc\u00e8ncia. Que \u00e9s el lloguer amb opci\u00f3 de compra? El lloguer amb opci\u00f3 de compra es un contracte compost per dos contractes a la vegada : un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1,3,2],"tags":[],"class_list":["post-1725","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","category-boletin","category-destacado"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La fiscalitat del Lloguer amb Opci\u00f3 de Compra - Ambit Assessor<\/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:\/\/mgiambit.com\/blog\/la-fiscalitat-del-lloguer-amb-opcio-de-compra\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La fiscalitat del Lloguer amb Opci\u00f3 de Compra - Ambit Assessor\" \/>\n<meta property=\"og:description\" content=\"Conegui la tributaci\u00f3 d\u2019aquesta complexa figura jur\u00eddica Amb la crisis econ\u00f2mica, el lloguer amb opci\u00f3 de compra es una de les operacions immobili\u00e0ries que s\u2019estan utilitzant amb m\u00e9s freq\u00fc\u00e8ncia. 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