{"id":2383,"date":"2025-08-14T14:11:26","date_gmt":"2025-08-14T13:11:26","guid":{"rendered":"https:\/\/i-veo.com\/tramits-i-impostos-a-anticipar-despres-de-comprar-o-vendre-una-propietat-a-espanya\/"},"modified":"2025-08-26T08:05:07","modified_gmt":"2025-08-26T07:05:07","slug":"tramits-i-impostos-a-anticipar-despres-de-comprar-o-vendre-una-propietat-a-espanya","status":"publish","type":"post","link":"https:\/\/i-veo.com\/ca\/tramits-i-impostos-a-anticipar-despres-de-comprar-o-vendre-una-propietat-a-espanya\/","title":{"rendered":"Tr\u00e0mits i impostos a anticipar despr\u00e9s de comprar o vendre una propietat a Espanya"},"content":{"rendered":"\n

Tr\u00e0mits i impostos a anticipar despr\u00e9s de comprar o vendre una propietat a Espanya<\/strong><\/p>\n\n

Un cop signada l’escriptura de compravenda davant de notari, s\u00f3n necess\u00e0ries certes etapes posteriors, com ara el pagament d’impostos, la presentaci\u00f3 del document als registres p\u00fablics o la comunicaci\u00f3 del canvi de titularitat.<\/p>\n\n

Impostos i taxes<\/strong><\/h3>\n\n

Un resident a Espanya que vengui el vostre immoble a un preu superior al preu de compra haur\u00e0 de pagar l’IRPF (IRPF). L’Ag\u00e8ncia Tribut\u00e0ria considera que la venda d’un immoble constitueix un guany patrimonial, que s’ha d’incloure a la declaraci\u00f3 de la renda. El percentatge d\u201fIRPF a pagar dep\u00e8n de l\u201fimport del guany patrimonial, amb un tipus m\u00e0xim del 23% per a un guany patrimonial superior a 50.000 \u20ac. <\/p>\n\n

Un altre impost a pagar \u00e9s la plusv\u00e0lua municipal,<\/strong> o Impost sobre l’Increment del Valor dels Terrenys de Natura Urbana. Aquest impost s’ha de pagar a l’ajuntament on hi ha l’immoble. El percentatge dep\u00e8n del valor de l\u201fimmoble i es calcula en funci\u00f3 de la refer\u00e8ncia cadastral i del temps que s\u201fhagi mantingut l\u201fimmoble. Cada ajuntament estableix les seves taxes, ja que es tracta d’un impost municipal. Una sent\u00e8ncia del Tribunal Constitucional del juliol del 2018, confirmada pel Tribunal Suprem, va anul\u00b7lar l’obligaci\u00f3 dels contribuents de pagar aquest impost en cas de venda a p\u00e8rdua, per\u00f2 encara es pot exigir en cas de guany patrimonial. <\/p>\n\n

Daltra banda, el comprador tamb\u00e9 ha de pagar certs impostos. T\u00e9 30 dies h\u00e0bils a partir de la data de signatura de l’escriptura per pagar-los. Si la venda fa refer\u00e8ncia a un immoble nou, i si es tracta de la primera venda realitzada pel promotor, cal pagar l’IVA (IVA). El tipus actual de l’IVA per adquirir habitatge \u00e9s del 10% del preu de compra, mentre que per als habitatges de protecci\u00f3 oficial \u00e9s del 4%. <\/p>\n\n

Si limmoble \u00e9s de segona m\u00e0, el comprador haur\u00e0 de pagar limpost sobre la transmissi\u00f3 de b\u00e9ns<\/strong> (entre el 8% i el 10%, depenent de les comunitats aut\u00f2nomes), calculat sobre el preu de compra o el valor fiscal determinat per lAg\u00e8ncia Tribut\u00e0ria.<\/p>\n\n

Per acabar, el comprador haur\u00e0 de pagar l’ impost sobre els Actes Jur\u00eddics Documentats<\/strong> . Aquest percentatge varia del 0,4% al 0,75% depenent de la suma declarada. <\/p>\n\n

A m\u00e9s d’aquests impostos, es poden aplicar altres taxes, com la inscripci\u00f3 al registre de la propietat, les despeses de gesti\u00f3, la valoraci\u00f3 de la propietat i altres despeses relacionades amb la transacci\u00f3.<\/p>\n\n

Presentaci\u00f3 del document als Registres P\u00fablics<\/strong><\/h3>\n\n

Un cop pagat l’impost, es presenta una c\u00f2pia de l’escriptura de compravenda al Registre de la Propietat per a la seva inscripci\u00f3. Aix\u00f2 ho pot fer el notari o en persona. El comprador registra l’immoble al vostre nom i rep una c\u00f2pia de l’escriptura amb el justificant de pagament d’impostos i el canvi de nom. <\/p>\n\n

S’han de presentar al registre els documents seg\u00fcents:<\/p>\n\n

    \n
  • C\u00f2pia autenticada de lescriptura notarial.<\/li>\n\n\n\n
  • Comprovant de pagament de limpost corresponent.<\/li>\n\n\n\n
  • El darrer rebut de limpost sobre b\u00e9ns immobles (IBI).<\/li>\n<\/ul>\n\n

    El registre porta a terme les comprovacions necess\u00e0ries i el registre triga unes tres setmanes.<\/p>\n\n

    Les despeses notarials s\u00f3n a c\u00e0rrec del comprador. Aix\u00f2 inclou l’escriptura de compravenda i, en el cas d’una sol\u00b7licitud d’hipoteca, tamb\u00e9 s’han de pagar les dues escriptures, aix\u00ed com els honoraris de taxaci\u00f3 de la propietat. <\/p>\n\n

    Canvi de titularitat<\/strong><\/h3>\n\n
      \n
    • Transfereixi els serveis p\u00fablics com aigua, llum, gas i altres serveis relacionats amb la propietat al seu nom. En el cas d’una venda directa per part d’un promotor, assegureu-vos que us lliureu els certificats necessaris per a la subscripci\u00f3 als serveis d’aigua, llum i gas. <\/li>\n\n\n\n
    • Adreceu-vos al president o administrador del condomini per identificar-vos com el nou propietari, informar-vos de la situaci\u00f3 actual i proporcionar una adre\u00e7a per a qualsevol notificaci\u00f3.<\/li>\n\n\n\n
    • Conserveu totes les escriptures originals, documents, certificat d’efici\u00e8ncia energ\u00e8tica, factures, rebuts i garanties relacionades amb la vostra compra, ja que poden ser necess\u00e0ries si decidiu vendre l’immoble.<\/li>\n\n\n\n
    • Consulta l’escriptura de propietat actualitzada al registre de la propietat. Rebreu la confirmaci\u00f3 del canvi a la vostra resid\u00e8ncia principal en un termini de sis mesos. <\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

      Tr\u00e0mits i impostos a anticipar despr\u00e9s de comprar o vendre una propietat a Espanya Un cop signada l’escriptura de compravenda davant de notari, s\u00f3n necess\u00e0ries certes etapes posteriors, com ara el pagament d’impostos, la presentaci\u00f3 del document als registres p\u00fablics o la comunicaci\u00f3 del canvi de titularitat. Impostos i taxes Un resident a Espanya que […]<\/p>\n","protected":false},"author":5,"featured_media":2288,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-2383","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-ca"],"yoast_head":"\nTr\u00e0mits i impostos a anticipar despr\u00e9s de comprar o vendre una propietat a Espanya - I-Veo<\/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:\/\/i-veo.com\/formalities-and-taxes-to-anticipate-after-buying-or-selling-a-property-in-spain\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tr\u00e0mits i impostos a anticipar despr\u00e9s de comprar o vendre una propietat a Espanya - I-Veo\" \/>\n<meta property=\"og:description\" content=\"Tr\u00e0mits i impostos a anticipar despr\u00e9s de comprar o vendre una propietat a Espanya Un cop signada l’escriptura de compravenda davant de notari, s\u00f3n necess\u00e0ries certes etapes posteriors, com ara el pagament d’impostos, la presentaci\u00f3 del document als registres p\u00fablics o la comunicaci\u00f3 del canvi de titularitat. 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