{"id":4002,"date":"2012-07-20T14:07:00","date_gmt":"2012-07-20T14:07:00","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=4002"},"modified":"2023-10-06T15:40:49","modified_gmt":"2023-10-06T15:40:49","slug":"ifi-y-desmembramiento-de-la-propiedad","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/es\/ifi-y-desmembramiento-de-la-propiedad\/","title":{"rendered":"IFI y desmembramiento de la propiedad"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.22.2″ _module_preset=”default” background_enable_color=”off” background_image=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/gt-partners-background-3.jpg” background_enable_video_mp4=”off” custom_padding=”0px||3px|||” bottom_divider_color=”#FFFFFF” bottom_divider_height=”83px” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogoblanc-e1681203041820.png” title_text=”damylogoblanc” url=”https:\/\/gregorydamy.niceavocats.fr\/” align=”center” _builder_version=”4.21.0″ _module_preset=”default” background_color=”RGBA(255,255,255,0)” custom_margin=”8px|||||” custom_padding=”||24px|||” filter_brightness=”160%” animation_style=”slide” animation_direction=”bottom” animation_duration=”1950ms” animation_delay=”200ms” animation_intensity_slide=”5%” animation_speed_curve=”ease” motion_trigger_start=”top” global_colors_info=”{}” src__hover_enabled=”off|hover” filter_contrast__hover_enabled=”off|desktop”][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.20.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.20.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_menu menu_style=”centered” submenu_direction=”downwards” active_link_color=”#FFFFFF” dropdown_menu_bg_color=”#bfcdd9″ dropdown_menu_line_color=”#bfcdd9″ dropdown_menu_active_link_color=”#FFFFFF” mobile_menu_bg_color=”#bfcdd9″ search_icon_color=”#FFFFFF” menu_icon_color=”#E09900″ menu_icon_font_size=”64px” active_link_color_tablet=”#FFFFFF” active_link_color_phone=”#FFFFFF” active_link_color_last_edited=”on|desktop” search_icon_color_tablet=”#FFFFFF” search_icon_color_phone=”#E09900″ search_icon_color_last_edited=”on|phone” _builder_version=”4.21.0″ _module_preset=”default” menu_font=”||||||||” menu_text_color=”#FFFFFF” menu_font_size=”17px” background_enable_color=”off” background_enable_image=”off” parallax=”on” background_layout=”dark” menu_text_color_tablet=”#FFFFFF” menu_text_color_phone=”#FFFFFF” menu_text_color_last_edited=”on|phone” border_color_all=”#FFFFFF” border_color_all_image_tablet=”” border_color_all_image_phone=”” border_color_all_image_last_edited=”on|phone” global_colors_info=”{}” active_link_color__hover_enabled=”on|hover” active_link_color__hover=”#E09900″ menu_text_color__hover_enabled=”on|hover” menu_text_color__hover=”#E09900″ dropdown_menu_text_color__hover_enabled=”on|hover” dropdown_menu_text_color__hover=”#FFFFFF” dropdown_menu_bg_color__hover_enabled=”off|desktop”][\/et_pb_menu][et_pb_search placeholder=”…” placeholder_color=”#FFFFFF” _builder_version=”4.20.2″ _module_preset=”default” form_field_text_color=”#FFFFFF” max_width=”50%” max_width_tablet=”50%” max_width_phone=”100%” max_width_last_edited=”on|phone” module_alignment=”right” global_colors_info=”{}” max_width__hover_enabled=”off|desktop”][\/et_pb_search][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.21.0″ _module_preset=”default” text_text_color=”#FFFFFF” custom_margin=”||6px|||” link_option_url=”https:\/\/intelligence-artificielle-niceavocats.fr\/” global_colors_info=”{}” text_text_color__hover_enabled=”on|hover” text_text_color__hover=”#E09900″]<\/p>\n

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\n

S\u00f3lo los gastos de reparaciones mayores constituyen una deuda personal del nudo propietario. En principio, el usufructuario tributa a las IFI sobre el valor total de propiedad de la propiedad. Est\u00e1 obligado a realizar trabajos de mantenimiento de la propiedad, mientras que los gastos de reparaciones mayores constituyen una deuda personal del nudo propietario, que puede deducirse de los activos imponibles de este \u00faltimo.<\/span><\/h2>\n

En este caso, los contribuyentes, usufructuarios de inmuebles y acciones de una sociedad civil, utilizaron los fondos adelantados por esta sociedad para realizar trabajos de demolici\u00f3n del inmueble, reconstrucci\u00f3n de una vivienda de mayor extensi\u00f3n, construcci\u00f3n de una piscina y paisajismo .
El fisco notific\u00f3 ajustes en materia de IFI<\/a>, cuestionando la deducci\u00f3n del costo de dichas obras por tratarse de reparaciones mayores a cargo del nudo propietario. El Tribunal de Apelaci\u00f3n rechaza la solicitud de exenci\u00f3n de impuestos de los usufructuarios.
El Tribunal de Casaci\u00f3n anul\u00f3 la sentencia del Tribunal de Apelaci\u00f3n por considerar que el art\u00edculo 606 del C\u00f3digo Civil enumera de forma taxativa las grandes reparaciones y que, en el presente caso, no se trata de una obra de esta naturaleza sino de un gasto de mejora deducible de el patrimonio del usufructuario.
Ma\u00eetre Gr\u00e9gory Damy<\/a>, Abogado Niza, IFI<\/p>\n<\/div>\n

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Coordinateur du r\u00e9seau VictimAction\"\"<\/span><\/p>\n

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Politique de confidentialit\u00e9<\/a> | Mentions l\u00e9gales<\/a><\/p>\n

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Essayez notre IA Juridique S\u00f3lo los gastos de reparaciones mayores constituyen una deuda personal del nudo propietario. En principio, el usufructuario tributa a las IFI sobre el valor total de propiedad de la propiedad. Est\u00e1 obligado a realizar trabajos de mantenimiento de la propiedad, mientras que los gastos de reparaciones mayores constituyen una deuda personal […]<\/p>\n","protected":false},"author":2,"featured_media":37209,"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":[326],"tags":[],"class_list":["post-4002","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-fiscal"],"yoast_head":"\nIFI y desmembramiento de la propiedad - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"IFI y desmembramiento de la propiedad : S\u00f3lo los gastos por reparaciones mayores constituyen una deuda personal\" \/>\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\/ifi-y-desmembramiento-de-la-propiedad\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFI y desmembramiento de la propiedad - 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