{"id":8778,"date":"2023-02-20T12:45:40","date_gmt":"2023-02-20T12:45:40","guid":{"rendered":"https:\/\/gmtaxconsultancy.com\/?p=8778"},"modified":"2023-02-20T13:22:36","modified_gmt":"2023-02-20T13:22:36","slug":"transmisiones-patrimoniales","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/es\/legal\/transmisiones-patrimoniales\/","title":{"rendered":"Transmisiones patrimoniales"},"content":{"rendered":"

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En Espa\u00f1a, la compraventa de bienes inmuebles, as\u00ed como operaciones societarias como la disoluci\u00f3n de entidades est\u00e1n gravadas , a trav\u00e9s del impuesto sobre transmisiones patrimoniales y actos jur\u00eddicos documentados (ITPAJD)<\/b>, en el que las Comunidades Aut\u00f3nomas recaudar\u00e1n lo que proceda por estas operaciones tan habituales.<\/p>\n

Otras operaciones que implican transmisiones patrimoniales conllevan la obligaci\u00f3n de presentaci\u00f3n del modelo del impuesto correspondiente, si bien en algunos casos est\u00e1n exentas (ampliaciones de capital, constituci\u00f3n de sociedades o contratos de pr\u00e9stamo privados, entre otros) o no sujetas.<\/p>\n

Las transmisiones patrimoniales m\u00e1s comunes son la compraventa de viviendas o de coches de segunda mano. En ambos casos, los contribuyentes estar\u00e1n obligados a tributar por el impuesto sobre transmisiones patrimoniales (modalidad TPO)<\/a>, por lo que es fundamental conocer este impuesto.<\/p>\n

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\u00cdndice contenidos<\/p>\nToggle<\/span><\/path><\/svg><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n