El coste fiscal de cambiar de casa
Si vende su casa para comprar otra mejor, no tiene que declarar nada en el impuesto de la renta.
Cuando se vende una vivienda se obtiene un beneficio por el que no siempre hay que pagar al fisco. No hay que declarar nada en el IRPF si se cumplen estas dos condiciones:
- Que la venta corresponda a la vivienda habitual.
- Que el dinero de esa venta se destine a la compra de otra vivienda, también habitual. Es decir, que se cambie de vivienda.
¿Cuánto tiempo hay para invertir ese dinero en la compra de otra vivienda habitual?
Hacienda concede un plazo dos años como máximo para reinvertir el dinero obtenido de la enajenación de la vivienda. La reinversión puede efectuarse de una sola vez o sucesivamente. El periodo de dos años puede ser anterior o posterior a la venta de la casa.
Es decir, al vender la casa, si no se compra inmediatamente la otra, hay dos años para hacerlo. Eso sí, debe hacerse constar en la declaración de renta del año en que ha sido vendida y comprometerse a reinvertir en las condiciones y plazos reglamentarios. En el caso de comprar una vivienda antes de vender la casa en la que se vive, hay también dos años de plazo para venderla. Ahora bien, la cantidad que se obtenga en la venta debe ser destinarla a satisfacer el importe de la nueva vivienda. Por ejemplo, si se ha pedido un préstamo, al vender se debe cancelar una parte.
¿Y si se rebasan los plazos?
Tendría que pagar a Hacienda por la ganancia obtenida más los intereses de demora correspondientes. Si se ha beneficiado de alguna deducción deberá devolverla también.
¿Y si sólo se invierte una parte del dinero de la venta?
En este caso, la parte que destine a vivienda está exenta y pagará por el resto.
¿Se puede seguir deduciendo por la nueva vivienda?
Sí, pero con límites. La base de deducción de la nueva vivienda es el resultado de restar al valor de la nueva vivienda el importe de la ganancia que ha quedado libre de tributar porque lo ha reinvertido en su la casa. También tendrá que restar la cantidad obtenida por la deducción por la antigua casa.
Un ejemplo:
Si se compró hace diez años una casa por 120.000 euros (unos 20 millones de pesetas) y en las declaraciones de la renta se ha desgravado por vivienda habitual (la cantidad que le ha dado derecho a deducir fue 100.000 euros). En 2001 la vendió por 210.000 euros (unos 35 millones de pesetas). Con ese dinero se ha comprado una casa de 270.000 euros (cerca de 45 millones de pesetas). ¿Cuál es su base de deducción? La siguiente:
- Ganancia exenta por reinversión: 90.000 euros
- Base de deducción de la nueva vivienda (al valor de la nueva vivienda se le resta la ganancia): 90.000 euros
- Base de deducción anterior: 100.000 euros
- Resultado: la base de deducción es de 80.000 euros (algo más de 13 millones de pesetas)
Fuente: Consumer
Publicado por Administrador_del_Blog @ 11:27 p. m.
5Comentarios:
Manrique Souza Propiedades (Argentina)
Le agradecemos su atención, y esperamos satisfacer con nuestros servicios sus expectativas. Recuerde que estamos siempre a su disposición para cualquier consulta 4799-6927 manriquesouza@gmail.com
http://manriquesouza.blogspot.com/
He examined my disordered eye seroquel with much gentleness and skill, informed me that I had a drop in it, and (whatever a drop was) took it out, and afforded me relief.. Governor Gorges had always been very kind to us; and when he lithium gave his great annual party to the town, asked us.. Now hast thou what thou hast tramadol longed for.. Thinking of the boy going into the water induced a reverie in which she paxil saw herself taking him out of the water, carrying him into the nursery, washing him and dressing him, and installing him in her household.. We were just talking about you and wondering why you were so late sinemet coming, cried Sister Poteet.. Buller was rapidly losing his wits. phentermine. It is a most celebrex agreeable coincidence.. We metronidazole reported dreams which were apparently dreams of convenience.. Tutt themselves about a good, hot dinner naproxen for six.. [2] Thinking is indeed nothing valtrex but the equivalent of the hallucinatory wish; and if the dream be called a wish-fulfillment this becomes self-evident, as nothing but a wish can impel our psychic apparatus to activity.. The hysterical vomiting of a female patient proved, on the one hand, to be the realization of an unconscious fancy from the time of puberty, that she might be continuously pregnant and have a multitude of children, and this was subsequently united with the wish that she might have zyprexa them from as many men as possible.. But he recovered himself instantly, and continued: My client, the only daughter of a widowed mother--who has for years stemmed the varying tides of adversity--in the western precincts of valium this town--stands before you today invested only in her own innocence.. He shivered forlornly with a bupropion sudden sense of cold, and absently clutched at the lapels of his gorgeous, fur-lined ulster.. The two richly dressed matrons who had been so utterly and unnecessarily oblivious to the presence of each other now suspended hostilities for the moment by mutual and unspoken consent, and viewed with relief the little, golden-tinted lisinopril valley and the tree-clad road just beyond.. With a fine constancy the Colonel still retained his oxycontin partner's name on his door-plate--and, it was alleged by the superstitious, kept a certain invincibility also through the manes of that lamented and somewhat feared man...
He examined my disordered eye tegretol with much gentleness and skill, informed me that I had a drop in it, and (whatever a drop was) took it out, and afforded me relief.. Governor Gorges had always been very kind to us; and when he albuterol gave his great annual party to the town, asked us.. Now hast thou what thou hast cialis longed for.. Thinking of the boy going into the water induced a reverie in which she keflex saw herself taking him out of the water, carrying him into the nursery, washing him and dressing him, and installing him in her household.. We were just talking about you and wondering why you were so late nexium coming, cried Sister Poteet.. Buller was rapidly losing his wits. zocor. It is a most thyroid agreeable coincidence.. We plavix reported dreams which were apparently dreams of convenience.. Tutt themselves about a good, hot dinner effexor for six.. [2] Thinking is indeed nothing evista but the equivalent of the hallucinatory wish; and if the dream be called a wish-fulfillment this becomes self-evident, as nothing but a wish can impel our psychic apparatus to activity.. The hysterical vomiting of a female patient proved, on the one hand, to be the realization of an unconscious fancy from the time of puberty, that she might be continuously pregnant and have a multitude of children, and this was subsequently united with the wish that she might have temazepam them from as many men as possible.. But he recovered himself instantly, and continued: My client, the only daughter of a widowed mother--who has for years stemmed the varying tides of adversity--in the western precincts of calcium this town--stands before you today invested only in her own innocence.. He shivered forlornly with a singulair sudden sense of cold, and absently clutched at the lapels of his gorgeous, fur-lined ulster.. The two richly dressed matrons who had been so utterly and unnecessarily oblivious to the presence of each other now suspended hostilities for the moment by mutual and unspoken consent, and viewed with relief the little, golden-tinted prednisone valley and the tree-clad road just beyond.. With a fine constancy the Colonel still retained his vioxx partner's name on his door-plate--and, it was alleged by the superstitious, kept a certain invincibility also through the manes of that lamented and somewhat feared man...
He examined my disordered eye aspirin with much gentleness and skill, informed me that I had a drop in it, and (whatever a drop was) took it out, and afforded me relief.. Governor Gorges had always been very kind to us; and when he codeine gave his great annual party to the town, asked us.. Now hast thou what thou hast omnicef longed for.. Thinking of the boy going into the water induced a reverie in which she plavix saw herself taking him out of the water, carrying him into the nursery, washing him and dressing him, and installing him in her household.. We were just talking about you and wondering why you were so late aspirin coming, cried Sister Poteet.. Buller was rapidly losing his wits. hydrocodone. It is a most topamax agreeable coincidence.. We clindamycin reported dreams which were apparently dreams of convenience.. Tutt themselves about a good, hot dinner levitra for six.. [2] Thinking is indeed nothing calcium but the equivalent of the hallucinatory wish; and if the dream be called a wish-fulfillment this becomes self-evident, as nothing but a wish can impel our psychic apparatus to activity.. The hysterical vomiting of a female patient proved, on the one hand, to be the realization of an unconscious fancy from the time of puberty, that she might be continuously pregnant and have a multitude of children, and this was subsequently united with the wish that she might have percocet them from as many men as possible.. But he recovered himself instantly, and continued: My client, the only daughter of a widowed mother--who has for years stemmed the varying tides of adversity--in the western precincts of prozac this town--stands before you today invested only in her own innocence.. He shivered forlornly with a xanax sudden sense of cold, and absently clutched at the lapels of his gorgeous, fur-lined ulster.. The two richly dressed matrons who had been so utterly and unnecessarily oblivious to the presence of each other now suspended hostilities for the moment by mutual and unspoken consent, and viewed with relief the little, golden-tinted zetia valley and the tree-clad road just beyond.. With a fine constancy the Colonel still retained his fosamax partner's name on his door-plate--and, it was alleged by the superstitious, kept a certain invincibility also through the manes of that lamented and somewhat feared man...
.. .. .. .. .. .. .. .. .. .. .. .. .. .. ...
Publicar un comentario
<< Pagina principal