{"id":1014,"date":"2017-03-14T11:33:28","date_gmt":"2017-03-14T11:33:28","guid":{"rendered":"http:\/\/www.gmtaxconsultancy.com\/?p=1014"},"modified":"2024-02-20T15:50:12","modified_gmt":"2024-02-20T15:50:12","slug":"model-211-comprar-un-immoble-un-no-resident","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/model-211-comprar-un-immoble-un-no-resident\/","title":{"rendered":"Model 211: \u00bfComprar un immoble a un No Resident?"},"content":{"rendered":"<p>Aquelles persones que no tenen la seva resid\u00e8ncia fiscal a Espanya per\u00f2 que obtenen rendes al pa\u00eds han de pagar l&#8217;impost sobre la renda de no residents (IRNR), <a href=\"https:\/\/gmtaxconsultancy.com\/ca\/no-residents\/impost-renda-no-residents-model-210\/\">tal com s&#8217;estableix en el model 210<\/a>.<\/p>\n<p>A m\u00e9s, quan un no resident ven un pis que t\u00e9 a Espanya ha de pagar un percentatge a Hisenda. Aix\u00f2 ho regula el model 211 i ho anem a explicar m\u00e9s detalladament a continuaci\u00f3, ja que \u00e9s un tema que moltes vegades es desconeix.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/model-211-comprar-un-immoble-un-no-resident\/#Ets_No_Resident_Fiscal\" >Ets No Resident Fiscal?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/model-211-comprar-un-immoble-un-no-resident\/#Model_211_IRNR_Retencio_en_la_transmissio_dun_immoble\" >Model 211 IRNR: Retenci\u00f3 en la transmissi\u00f3 d&#8217;un immoble<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/model-211-comprar-un-immoble-un-no-resident\/#Quan_declarar_el_model_211\" >Quan declarar el model 211?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ets_No_Resident_Fiscal\"><\/span>Ets No Resident Fiscal?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Per saber si ets Resident fiscal a Espanya o no, has de complir una s\u00e8rie de requisits que estableix la Llei d&#8217;IRPF. En el seu article n\u00famero 9 deixa clar que seran residents espanyols aquells que:<br \/>\n&#8211; Estiguin m\u00e9s de 183 dies a l&#8217;any al pa\u00eds.<br \/>\n&#8211; Tinguin el nucli de les seves activitats econ\u00f2miques en territori espanyol, directament o indirectament.<br \/>\n&#8211; Siguin el c\u00f2njuge no separat legalment amb fills menors d&#8217;edat que resideixin habitualment a Espanya i depenguin d&#8217;aquesta persona.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Model_211_IRNR_Retencio_en_la_transmissio_dun_immoble\"><\/span>Model 211 IRNR: Retenci\u00f3 en la transmissi\u00f3 d&#8217;un immoble<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quan es compra un immoble que est\u00e0 en territori espanyol a una persona que no resideix fiscalment a Espanya \u00e9s obligatori que el comprador retingui una quantitat de diners equivalent al 3% del preu de la compra per ingressar-la Hisenda. La declaraci\u00f3 d&#8217;aquesta retenci\u00f3, i posterior ingr\u00e9s, es realitza a trav\u00e9s del model 211, tant si l&#8217;adquirent \u00e9s una persona f\u00edsica com jur\u00eddica i si \u00e9s resident fiscal o no.<br \/>\nUn cop pagada la quantitat del 3% retinguda, s&#8217;haur\u00e0 de lliurar una c\u00f2pia del justificant de pagament al No Resident que ha venut el seu immoble perqu\u00e8 pugui descomptar a l&#8217;hora de declarar el guany obtingut per la transmissi\u00f3. Per calcular el guany patrimonial haur\u00e0 de restar el valor de la venda al valor de la compra i sumar-li les despeses de la compra (impostos inclosos). Quan obtingui el resultat, haur\u00e0 de pagar el 19% per la difer\u00e8ncia si \u00e9s de la Uni\u00f3 Europea, Noruega o Isl\u00e0ndia o el 24% si \u00e9s d&#8217;un altre pa\u00eds. A aquest import se li descomptar\u00e0 el 3% del model 211 que li han de donar.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quan_declarar_el_model_211\"><\/span>Quan declarar el model 211?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>La presentaci\u00f3 de la declaraci\u00f3 i l&#8217;ingr\u00e9s dels diners que equival al 3% del preu de compra s&#8217;ha d&#8217;efectuar en el termini d&#8217;un mes des de la data de transmissi\u00f3 de l&#8217;immoble.<\/p>\n<p>I el model 210 declarant el guany patrimonial obtingut on es descomptar\u00e0 l&#8217;import del 3% retingut, s&#8217;ha d&#8217;efectuar en el termini de 4 mesos des de la data de la transmissi\u00f3 de l&#8217;immoble.<\/p>\n<p>A GM Tax resoldrem tots els teus dubtes sobre la llei de l&#8217;impost sobre la renda de no residents (IRNR) i el seu model 211, que algunes vegades pot portar mals de cap. Tenim una \u00e0mplia experi\u00e8ncia en gestionar temes relacionats amb l&#8217;Ag\u00e8ncia Tribut\u00e0ria i ens adaptem a cada cas personalment.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aquelles persones que no tenen la seva resid\u00e8ncia fiscal a Espanya per\u00f2 que obtenen rendes al pa\u00eds han de pagar l&#8217;impost sobre la renda de no residents (IRNR), tal com s&#8217;estableix en el model 210. A m\u00e9s, quan un no resident ven un pis que t\u00e9 a Espanya ha de pagar un percentatge a Hisenda. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[133,48],"tags":[],"class_list":["post-1014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-expatriats","category-impostos"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/1014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/comments?post=1014"}],"version-history":[{"count":1,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/1014\/revisions"}],"predecessor-version":[{"id":13805,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/1014\/revisions\/13805"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/media\/1015"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/media?parent=1014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/categories?post=1014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/tags?post=1014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}