{"id":7405,"date":"2016-02-25T11:06:10","date_gmt":"2016-02-25T09:06:10","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/quin-ha-de-ser-el-valor-inicial-per-a-calcular-el-guany-patrimonial-en-la-transmissio-dimmobles\/"},"modified":"2016-02-25T11:06:10","modified_gmt":"2016-02-25T09:06:10","slug":"quin-ha-de-ser-el-valor-inicial-per-a-calcular-el-guany-patrimonial-en-la-transmissio-dimmobles","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/quin-ha-de-ser-el-valor-inicial-per-a-calcular-el-guany-patrimonial-en-la-transmissio-dimmobles\/","title":{"rendered":"&#8220;Quin ha de ser el valor inicial per a calcular el guany patrimonial en  la transmissi\u00f3 d&#8217;immobles ?&#8221;"},"content":{"rendered":"<p style=\"text-align: justify;\">La q\u00fcesti\u00f3 de controv\u00e8rsia se centra a determinar, a l&#8217;efecte del c\u00e0lcul del guany o p\u00e8rdua patrimonial derivat de la venda d&#8217;un immoble, quin valor s&#8217;ha de prendre com a valor d&#8217;adquisici\u00f3: si el que determina la normativa de l&#8217;Impost sobre la Renda\u00a0 (l&#8217;import real pel qual aquesta adquisici\u00f3 es va efectuar, m\u00e9s els costos de les inversions i millores i les despeses i tributs inherents a l&#8217;adquisici\u00f3, satisfets per l&#8217;adquirent) o l&#8217;assignat per la comunitat aut\u00f2noma competent per a la liquidaci\u00f3 de l&#8217;Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats que, al seu dia, va gravar la adquisici\u00f3 pr\u00e8via de l&#8217;immoble que ara es transmet.<\/p>\n<p style=\"text-align: justify;\">Una recent sent\u00e8ncia del Tribunal Suprem del passat 21 de desembre considera correcta la doctrina continguda en dues anteriors sent\u00e8ncies dels dies 18.6.2012 i 9.12.2013, i conclou que per a la determinaci\u00f3 de l&#8217;increment patrimonial a l&#8217;efecte de l&#8217;IRPF obtingut per l&#8217;alienaci\u00f3 d&#8217;un immoble, s&#8217;ha de prendre en consideraci\u00f3 com a valor d&#8217;adquisici\u00f3 l&#8217;assignat per la Comunitat Aut\u00f2noma a efectes de l&#8217;ITP.<\/p>\n<p style=\"text-align: justify;\">Aix\u00f2 t\u00e9 la seva import\u00e0ncia si pensem que fins a \u00e8poques recents era corrent que una bona part del preu de compra o del valor de l&#8217;obra nova no const\u00e9s en escriptura i que la Oficina Liquidadora gir\u00e9s liquidacions complement\u00e0ries per la difer\u00e8ncia entre el valor declarat i el que l&#8217;Administraci\u00f3 considerava com a valor real de mercat. Doncs b\u00e9, quan ens trobem en aquest cas podrem substituir el valor d&#8217;adquisici\u00f3 que consti en escriptura pel valor comprovat per la Oficina Liquidadora i no haurem de tributar per la difer\u00e8ncia.<\/p>\n<p style=\"text-align: justify;\">Pel que fa als guanys patrimonials obtinguts en per\u00edodes no prescrits (en els darrers quatre anys) tamb\u00e9 s&#8217;ens obre la possibilitat de rectificar la liquidaci\u00f3 de IRPF si es don\u00e9s el cas que el valor inicial comprovat per l&#8217;Administraci\u00f3 hagu\u00e9s estat superior al declarat en l&#8217;escriptura d&#8217;adquisici\u00f3.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors5_168999001.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-813\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors5_168999001.jpg\" alt=\"rmassessors5\" width=\"658\" height=\"325\" \/><\/a><\/p>\n<h3><span style=\"color: #3366ff;\"><em>Som assessors fiscals. Consulti&#8217;ns sense comprom\u00eds trucant al 972426082, o per correu electr\u00f2nic adre\u00e7at a algun dels nostres assessors fiscals, antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat o carlesvilanova@rm-assessors.cat.<\/em> <\/span><\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La q\u00fcesti\u00f3 de controv\u00e8rsia se centra a determinar, a l&#8217;efecte del c\u00e0lcul del guany o p\u00e8rdua patrimonial derivat de la venda d&#8217;un immoble, quin valor s&#8217;ha de prendre com a valor d&#8217;adquisici\u00f3: si el que determina la normativa de l&#8217;Impost sobre la Renda\u00a0 (l&#8217;import real pel qual aquesta adquisici\u00f3 es va efectuar, m\u00e9s els costos [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":809,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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