[:en]This small tax, practically unknown to most citizens, has been compulsory since 1993, although it has hardly been paid or demanded, since, in the past, it was settled through the stamped paper with which rental contracts were drawn up, and, currently, due to the ignorance of the tenants and the negligence of the autonomous communities, which did not claim it. Therefore, for years, the majority of tenants have not paid this tax. Until now.
Given the current economic situation, public administrations need liquidity, and have set their sights on this tax payable to tenants. Although some communities have been demanding it for some time – Catalonia and Andalusia – control over its payment has been tightened, and some communities are demanding payment from tenants with retroactive effect and with late payment interest.
What tax is that?
The main question is why a transfer tax is paid on the rental of a property when the property is not being purchased. Legally, renting a property is also considered an onerous acquisition, as is the purchase. A tenant acquires a right to use the property for a certain period in exchange for a price, therefore it is an onerous acquisition (TPO). Thus, this tax is not technically paid for the transfer of an asset, but for the acquisition of an asset or a right, such as the right to use the property by the tenant.
Who has to pay this tax?
The tenant is responsible for payment, and it is paid at the time the rental contract is formalised, up to 30 working days later. When the contract is made on the stamped paper issued by the Treasury, it already entails the payment of the ITP, when it is made on a blank sheet, there are up to 30 working days to self-assess the tax at the treasury office of the autonomous community.
How much do you have to pay?
The calculation basis for the tax is the total income that must be paid for the entire duration of the contract. Likewise, each time the contract is extended, once the rental period has elapsed, an additional tax settlement must be made by paying it for the extended period, because each extension would be understood as a new contract.[:ca]Aquest petit impost, practically unrecognized by the majority of citizens, has been obligatory since 1993, since both workers have not paid or demanded, since, formerly, it is liquidated through the paper stamp and which is drafted in the contracts of converter, and, currently, pel disconnection of the tenants and for the deixadesa of the autonomous communities, which does not claim them. Still, for the most part, the majority of tenants have not paid this tax. Fins ara.
In the current economic situation, public administrations need liquidation, and have set their sights on this tax that is payable to the taxpayer. Faced with the fact that some communities have been claiming from now on -Catalonia and Andalusia- the control over their payment has been enduring, and some communities are demanding from the tenants the payment with both retroactive effect and both late payment interest.
Who the hell is this?
The main question is why a transfer tax is paid by the rental agent when the property is not purchased. On a legal level, the rental of a property is also considered an onerous acquisition, like the purchase. A tenant acquires the right to the habitation for a specific period in exchange for a price, therefore it is an onerous acquisition (TPO). However, this tax is not technically paid for the transfer of a child, but rather for the acquisition of a child or a child, such as the property's property rights for the tenant.
Who has to pay this tax?
The person responsible for the payment is the tenant, and it is paid at the time the rental contract is formalized, ending 30 business days after the signature. When the contract is made on the paper stamped by Hisenda, as it implies the payment of the ITP, when it is made on a blank sheet of paper, it is available from the end to 30 business days to self-liquidate the tax at the Hisenda office. the autonomous community.
How much to pay?
The basis of calculation for the tax is the total amount that must be paid for the entire period of the contract. Així mateix, every time the contract is extended, once the contract term has been transfixed, there will be an additional settlement of the tax and payment for the extension period, since each extension would be understood as a new contract.[:]
