{"id":78,"date":"2011-08-22T14:30:46","date_gmt":"2011-08-22T12:30:46","guid":{"rendered":"http:\/\/www.porta-mallorquina.es\/blog\/?p=78"},"modified":"2011-09-22T14:37:27","modified_gmt":"2011-09-22T12:37:27","slug":"impuesto-aplicable-a-la-transmision-de-viviendas","status":"publish","type":"post","link":"https:\/\/www.porta-mallorquina.es\/blog\/impuesto-aplicable-a-la-transmision-de-viviendas\/","title":{"rendered":"Impuesto aplicable a la transmisi\u00f3n de viviendas"},"content":{"rendered":"<div id=\"attachment_80\" class=\"wp-caption alignright\" style=\"width: 275px\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-80  \" title=\"Finca en Pollensa\" src=\"https:\/\/www.porta-mallorquina.es\/blog\/mallorca\/luxusanwesen-pollensa-finca.jpg\" alt=\"Finca en Pollensa\" width=\"275\" height=\"184\" srcset=\"https:\/\/www.porta-mallorquina.es\/blog\/mallorca\/luxusanwesen-pollensa-finca.jpg 510w, https:\/\/www.porta-mallorquina.es\/blog\/mallorca\/luxusanwesen-pollensa-finca-300x200.jpg 300w\" sizes=\"auto, (max-width: 275px) 100vw, 275px\" \/><p class=\"wp-caption-text\">Finca en Pollensa<\/p><\/div>\n<p>Con efectos desde el 20 de agosto de 2011 y vigencia exclusiva hasta el 31 de diciembre de 2011, <strong>las entregas de inmuebles destinados a vivienda <\/strong>a las que se refiere el art\u00edculo 91.Uno.1.7\u00ba de la Ley 37\/1992, de 28 de diciembre, del Impuesto sobre el Valor A\u00f1adido, se beneficiar\u00e1n de la tributaci\u00f3n al <strong>tipo superreducido del 4% <\/strong>en lugar del 8% habitual.<\/p>\n<p>Esto aplica SOLO en el caso que la transmisi\u00f3n de una propiedad sea por parte de una SL vendiendo a un particular. Es decir, aplicar\u00e1 el 4% de IVA reducido, m\u00e1s el 1% de Actos Jur\u00eddicos Documentados, cuando el vendedor es una SL y el comprador un particular.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con efectos desde el 20 de agosto de 2011 y vigencia exclusiva hasta el 31 de diciembre de 2011, las entregas de inmuebles destinados a vivienda, de 28 de diciembre, del Impuesto sobre el Valor A\u00f1adido, se beneficiar\u00e1n de la tributaci\u00f3n al tipo superreducido del 4% en lugar del 8% habitual.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-78","post","type-post","status-publish","format-standard","hentry","category-mallorca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impuesto aplicable a la transmisi\u00f3n de viviendas - 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