{"id":3467,"date":"2012-07-27T14:49:42","date_gmt":"2012-07-27T14:49:42","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=3467"},"modified":"2023-08-15T12:18:36","modified_gmt":"2023-08-15T12:18:36","slug":"dilemme-du-gain","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/es\/dilemme-du-gain\/","title":{"rendered":"Gastos de construcci\u00f3n y c\u00e1lculo de la plusval\u00eda"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.19.5″ custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=”Tiempo estimado de lectura (en minutos)” number=”2″ percent_sign=”off” _builder_version=”4.19.5″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”row” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2012\/07\/1520165739148.jpg” title_text=”1520165739148″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][et_pb_text admin_label=”Text” _builder_version=”4.21.0″ text_font=”Amiri||||||||” header_2_font=”Amiri||||||||” header_3_font=”Amiri||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

\n

Gastos de construcci\u00f3n y c\u00e1lculo de plusval\u00eda<\/span><\/h2>\n

En el contexto de una venta de bienes inmuebles, el\u00a0\u00a0<\/span>c\u00e1lculo\u00a0<\/span>\u00a0de la ganancia de capital consiste en determinar la diferencia entre el precio de venta y el precio de adquisici\u00f3n, en los t\u00e9rminos previstos en el\u00a0<\/span>art\u00edculo 150 V del CGI<\/span><\/a>\u00a0(CGI art. 150 V) .\u00a0Adem\u00e1s, el precio de adquisici\u00f3n podr\u00e1 verse incrementado por los gastos de construcci\u00f3n incurridos desde la adquisici\u00f3n del inmueble, seg\u00fan lo previsto en el art.\u00a0150 VB II-4\u00b0.<\/span><\/p>\n

No obstante, si un contribuyente no aporta los documentos acreditativos\u00a0\u00a0<\/span>que justifiquen\u00a0<\/span>\u00a0su asunci\u00f3n de los gastos de construcci\u00f3n y \u00fanicamente presenta un informe pericial estimativo del importe de la obra, no podr\u00e1 incrementar el precio de adquisici\u00f3n para el c\u00e1lculo de la ganancia patrimonial imponible.\u00a0Para respaldar el c\u00e1lculo, el contribuyente debe poder proporcionar todas las facturas de construcci\u00f3n de la propiedad, junto con comprobantes de pago (como estados de cuenta bancarios a nombre del vendedor).<\/span><\/p>\n

Falta de justificaci\u00f3n y enfoque alternativo para la tributaci\u00f3n<\/span><\/h2>\n

Es importante se\u00f1alar que la firma del jefe de la oficina de impuestos en la declaraci\u00f3n de ganancias de capital en disputa no implica ninguna posici\u00f3n formal de la administraci\u00f3n sobre la situaci\u00f3n.\u00a0No obstante, desde 2016 se recurre parcialmente a la falta de justificaci\u00f3n.<\/span><\/p>\n

De acuerdo con el art\u00edculo 150 VB del c\u00f3digo general tributario, si el contribuyente o el propietario no pueden justificar suficientemente sus gastos, o si ha sido propietario del inmueble por m\u00e1s de cinco a\u00f1os, siempre tiene la posibilidad de aplicar un aumento.\u00a015% sobre el precio de adquisici\u00f3n para el c\u00e1lculo de la plusval\u00eda (1).\u00a0Esta disposici\u00f3n permite un enfoque alternativo a la tributaci\u00f3n, teniendo en cuenta la falta de documentos justificativos.<\/span><\/p>\n

En conclusi\u00f3n, la presencia de gastos de construcci\u00f3n incide en el c\u00e1lculo de la plusval\u00eda en la venta de inmuebles.\u00a0<\/span><\/span>Sin embargo, la falta de justificaci\u00f3n de estos gastos puede tener implicaciones fiscales.\u00a0<\/span>Si bien el contribuyente debe aportar con car\u00e1cter general facturas y comprobantes de pago, la ausencia de estos documentos puede resolverse aplicando un incremento del 15% en el precio de adquisici\u00f3n.\u00a0<\/span><\/span>Es recomendable consultar a un abogado especializado en derecho inmobiliario, como Gr\u00e9gory Damy, para navegar por las complejidades de estas regulaciones fiscales y garantizar el cumplimiento de la ley.<\/span><\/p>\n

Bufete de abogados DAMY<\/span><\/a><\/p>\n<\/div>\n

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Gastos de construcci\u00f3n y c\u00e1lculo de plusval\u00eda En el contexto de una venta de bienes inmuebles, el\u00a0\u00a0c\u00e1lculo\u00a0\u00a0de la ganancia de capital consiste en determinar la diferencia entre el precio de venta y el precio de adquisici\u00f3n, en los t\u00e9rminos previstos en el\u00a0art\u00edculo 150 V del CGI\u00a0(CGI art. 150 V) .\u00a0Adem\u00e1s, el precio de adquisici\u00f3n podr\u00e1 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[328],"tags":[],"class_list":["post-3467","post","type-post","status-publish","format-standard","hentry","category-derecho-inmobiliario"],"yoast_head":"\nGastos de construcci\u00f3n y c\u00e1lculo de la plusval\u00eda - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"Dilemme du gain En conclusion, la pr\u00e9sence de d\u00e9penses de construction affecte le calcul de la plus-value dans les ventes immobili\u00e8res.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/es\/dilemme-du-gain\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gastos de construcci\u00f3n y c\u00e1lculo de la plusval\u00eda - 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