{"id":9927,"date":"2018-10-03T15:43:05","date_gmt":"2018-10-03T15:43:05","guid":{"rendered":"https:\/\/centregestor.es\/?p=9927"},"modified":"2020-12-04T15:43:21","modified_gmt":"2020-12-04T15:43:21","slug":"en-que-consiste-el-gravamen-especial-sobre-la-renta-de-no-residentes-2","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/en-que-consiste-el-gravamen-especial-sobre-la-renta-de-no-residentes-2\/","title":{"rendered":"\u00bfEn qu\u00e9 consiste el gravamen especial sobre la Renta de no Residentes?"},"content":{"rendered":"<p>Le queremos recodar que exclusivamente las entidades residentes en un pa\u00eds o territorio que tenga la consideraci\u00f3n de para\u00edso fiscal que sean propietarias o posean en Espa\u00f1a bienes inmuebles est\u00e1n sujetas al Impuesto sobre la Renta de no Residentes mediante un gravamen especial que se devenga el 31 de diciembre de cada a\u00f1o y deber\u00e1 ingresarse en el mes de enero siguiente (mediante el Modelo 213).<\/p>\n<p>Se presentar\u00e1 por cada inmueble ante la Delegaci\u00f3n de la Agencia Estatal de Administraci\u00f3n Tributaria en cuyo \u00e1mbito territorial se encuentre ubicado el inmueble sobre el que recaiga la propiedad o el derecho real de goce o disfrute. A estos efectos se considerar\u00e1 inmueble aquel que tenga una referencia catastral diferenciada.<\/p>\n<p>En el caso de que una entidad, estuviese obligada a presentar declaraci\u00f3n por varios inmuebles ubicados en una misma Delegaci\u00f3n de la Agencia Estatal de Administraci\u00f3n Tributaria, presentar\u00e1 una \u00fanica relaci\u00f3n, especificando de forma separada, cada uno de los inmuebles.<\/p>\n<p>La base imponible est\u00e1 constituida por el valor catastral de los bienes inmuebles y el tipo de gravamen es del 3%. En el caso de que no exista dicho valor, se utilizar\u00e1 el determinado por las disposiciones aplicables al Impuesto sobre el Patrimonio.<\/p>\n<p>Si alguna de las entidades en un pa\u00eds o territorio que tenga la consideraci\u00f3n de para\u00edso fiscal, que sean propietarias o posean en Espa\u00f1a, por cualquier t\u00edtulo, bienes inmuebles o derechos reales de goce o disfrute sobre \u00e9stos, participe en la titularidad de los bienes o derechos junto con otra u otras personas o entidades, el gravamen especial ser\u00e1 exigible por la parte del valor de los bienes o derechos que corresponda proporcionalmente a su participaci\u00f3n en la titularidad de aqu\u00e9llos.<\/p>\n<p>No obstante, el gravamen especial no ser\u00e1 exigible a:<\/p>\n<ul>\n<li>Los estados, instituciones p\u00fablicas extranjeras y organismos internacionales.<\/li>\n<li>Entidades que desarrollen explotaciones econ\u00f3micas distintas de la simple tenencia o arrendamiento de inmuebles.<\/li>\n<li>Sociedades que coticen en mercados secundarios de valores oficialmente reconocidos.<\/li>\n<\/ul>\n<p>La cuota del Gravamen Especial tendr\u00e1 la consideraci\u00f3n de gasto deducible a efectos de la determinaci\u00f3n de la base imponible del impuesto que, en su caso, correspondiese.<\/p>\n<p><strong>Afectaci\u00f3n del inmueble en caso de transmisi\u00f3n <\/strong><\/p>\n<p>La norma establece una afectaci\u00f3n del bien inmueble al pago del Gravamen Especial, en el supuesto de transmisi\u00f3n por la sociedad no residente a un tercero, es decir, que el adquirente deber\u00e1 comprobar que el transmitente del inmueble (sociedad domiciliada en para\u00edso fiscal) ha pagado el Gravamen Especial durante los a\u00f1os, en que ha sido propietaria del mismo.<\/p>\n<p>Para cualquier cuesti\u00f3n sobre \u00e9ste u otros asuntos, recuerda que en nuestro equipo contamos con asesores especializados que estudiar\u00e1n tu caso concreto para darte la mejor soluci\u00f3n, ll\u00e1menos ahora al 973 279 700 o cont\u00e1ctenos a trav\u00e9s del email\u00a0<a href=\"mailto:lleida@centregestor.es\">lleida@centregestor.es<\/a>.<\/p>\n<p>Nuestras oficinas se encuentran en el centro de Lleida y Tremp, aunque trabajamos para toda Espa\u00f1a.<\/p>\n<p>Un cordial saludo,<\/p>\n<p><strong><a href=\"https:\/\/centregestor.es.\/\">Centre Gestor<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Le queremos recodar que exclusivamente las entidades residentes en un pa\u00eds o territorio que tenga la consideraci\u00f3n de<\/p>","protected":false},"author":1,"featured_media":7094,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[2301],"tags":[],"class_list":["post-9927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfEn qu\u00e9 consiste el gravamen especial sobre la Renta de no Residentes? 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