{"id":722,"date":"2016-11-25T18:33:55","date_gmt":"2016-11-25T17:33:55","guid":{"rendered":"https:\/\/assessoria-agramunt.com\/?p=722"},"modified":"2016-11-25T18:33:55","modified_gmt":"2016-11-25T17:33:55","slug":"si-voste-ha-comprat-un-habitatge-sap-que-pot-fraccionar-el-pagament-de-limpost-sobre-transmissions-patrimonials-itp-si-lhabitatge-compleix-uns-requisits-determinats","status":"publish","type":"post","link":"https:\/\/assessoria-agramunt.com\/?p=722","title":{"rendered":"SI VOST\u00c8 HA COMPRAT UN HABITATGE SAP QUE POT FRACCIONAR EL PAGAMENT DE L&#8217;IMPOST SOBRE TRANSMISSIONS PATRIMONIALS (ITP) SI L&#8217;HABITATGE COMPLEIX UNS REQUISITS DETERMINATS?"},"content":{"rendered":"<p><strong><em>La normativa de l\u2019ITP estableix per a aquest impost un sup\u00f2sit especial de fraccionament del pagament, en cas d&#8217;adquisici\u00f3 d&#8217;habitatge habitual amb una superf\u00edcie \u00fatil no superior a 120 m\u00b2.<\/em><\/strong><\/p>\n<p>Com ja sap, el contribuent t\u00e9 dret a demorar el pagament total del deute tributari o a repartir l&#8217;import del deute en diversos pagaments parcials sempre que formuli la sol\u00b7licitud en el termini legalment establert.<\/p>\n<p>&nbsp;<\/p>\n<p>La concessi\u00f3 de l&#8217;ajornament\/fraccionament de pagament comporta, amb car\u00e0cter general, l&#8217;obligaci\u00f3 de pagar els interessos de demora corresponents.<\/p>\n<p>&nbsp;<\/p>\n<p>Doncs b\u00e9, existeixen determinats <strong>sup\u00f2sits especials<\/strong> d&#8217;ajornament o fraccionament, com per exemple en l&#8217;impost sobre successions o en l\u2019impost sobre transmissions patrimonials i actes jur\u00eddics documentats (ITP i AJD).<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Fraccionament de l\u2019ITP en la compra d\u2019un habitatge<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Si vost\u00e8 est\u00e0 interessat en la compra d&#8217;un habitatge, on com a comprador particular haur\u00e0 de pagar l&#8217;impost sobre transmissions patrimonials (ITP), recordi que la normativa estableix per a aquest impost un sup\u00f2sit especial de fraccionament del pagament, en cas d&#8217;<strong>adquisici\u00f3 d&#8217;habitatge habitual amb una superf\u00edcie \u00fatil no superior a 120 m\u00b2<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>Requisits:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>El comprador ha de sol\u00b7licitar l&#8217;ajornament dins del termini que t\u00e9 per liquidar i pagar aquest impost. En general, el termini \u00e9s de 30 dies h\u00e0bils des de la data d&#8217;adquisici\u00f3, tret que en la seva comunitat aut\u00f2noma (recordi que \u00e9s un impost cedit a les CCAA) tingui establert un altre termini diferent.<\/li>\n<li>Ha de consistir en l&#8217;adquisici\u00f3 d&#8217;un habitatge destinat a domicili habitual i permanent de l&#8217;interessat.<\/li>\n<li>La superf\u00edcie \u00fatil de l&#8217;habitatge no ha d&#8217;excedir de 120 m\u00b2.<\/li>\n<li>El pagament de l\u2019ITP es pot fraccionar en tres anualitats com a m\u00e0xim, i es reporten interessos de demora a favor d&#8217;Hisenda (el 3,75% per 2016).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La normativa de l\u2019ITP estableix per a aquest impost un sup\u00f2sit especial&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,3,8,1,9,4],"tags":[],"class_list":["post-722","post","type-post","status-publish","format-standard","hentry","category-facebook","category-linkedin","category-noticies-facebook","category-noticies","category-pantalla-tv","category-twitter"],"_links":{"self":[{"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/posts\/722","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=722"}],"version-history":[{"count":1,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/posts\/722\/revisions"}],"predecessor-version":[{"id":723,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/posts\/722\/revisions\/723"}],"wp:attachment":[{"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}