Tratamiento fiscal de los alquileres

Información y tramitación del papeleo relativo a un contrato de alquiler de vivienda o de un local de negocio.
¿Conoces las leyes relativas al alquiler de una vivienda?

 

El alquiler tiene un tratamiento fiscal muy favorable y el hipotético pago que tendrán que hacer los propietarios es pequeño si se compara con la sanción e intereses que puede conllevar ser descubierto por el fisco.

Aprendamos de ellos, porque esto no es una crisis sino una vuelta a la normalidad. Aprovecho para agreder los atentos insultos recibidos, pues me han animado a hacer un estudio en profundidad de las estadísticas registrales, y así poner al descubierto lo ineficaz del sistema registral español. Aquella empresa desapareció pocos meses después de que yo terminase mis prácticas pero aún me pregunto como aguantó tantos años. Aquí dicen que va sin IVA: Aqui el problema es que si se sube los impuestos a los sueldos digamosle suecos pues es el chocolate del loro, pues la gente que cobra esos sueldos es muy poca.

Es penoso.

Los arrendamientos de viviendas de protección oficial que subsistan a la entrada en vigor de la presente ley continuarán rigiéndose por la normativa que les viniera siendo de aplicación. La actualización de renta cuando proceda, se realizará en los plazos siguientes: No obstante lo establecido en los apartados anteriores, las partes podrán pactar la renuncia del arrendatario al derecho de adquisición preferente. Por el contrario, si la ejecución de las obras supone para el arrendatario que se vea privado de parte de la vivienda y éstas duran más de veinte días, podrá reducirse el alquiler en proporción. De los arrendamientos para uso distinto del de vivienda Si se estipulare plazos menores que ésos, el contrato finalizará al vencer realmente los dos o cinco años, siempre a favor del arrendatario.

DESALOJOS GARANTIAS Al contrato prorrogado, le seguirá siendo de aplicación el régimen legal y convencional al que estuviera sometido. Disposición final primera. Naturaleza de la ley Por un lado tenemos el régimen proteccionista del Decreto Ley y sus leyes modificativas, que en líneas generales regula aquellos contratos de arrendamientos que se celebren con respecto a fincas construidas con anterioridad, con algunas exclusiones como por ejemplo los contratos de arrendamiento por temporada. [Artículo modificado por la Ley 4/2013, de 4 de junio, de medidas de flexibilización y fomento del mercado de alquiler de viviendas (BOE núm. 134, de 5 de junio de 2013).

Para ver la redacción anterior y el tercero crea el Registro de sentencias firmes de impagos de rentas de alquiler Cuando la vivienda deje de estar destinada de forma primordial a satisfacer la necesidad permanente de vivienda del arrendatario o de quien efectivamente la viniera ocupando de acuerdo con lo dispuesto en el artículo 7. Obras del arrendatario. Muerte del arrendatario La Comunidad Autónoma de Andalucía incluye en su IV Plan Andaluz de Vivienda y Suelo 2003/2007 como actuaciones protegidas del Plan, las de vivienda para el alquiler, destacando las viviendas protegidas en alquiler, los alojamientos protegidos en alquiler, viviendas protegidas en alquiler de iniciativa municipal y autonómica, viviendas para la integración social y bolsas de vivienda para alquiler.

Al exigirse escritura pública, puede disfrutar de los beneficios del documento público en cuanto a asesoramiento, calidad en la redacción, prueba y conservación por un precio muy módico pues se va a aprobar un arancel especial para estas operaciones. -Las acciones entregadas por la empresa a sus trabajadores también dejan de estar exentas y comenzarán a estar gravadas a partir del año que viene. Por no pagar la renta en fechas convenidas. Fianza. Se trata de la Ley 4/2013, de 4 de junio, de medidas de flexibilización y fomento del mercado del alquiler de viviendas. Sin perjuicio de las sanciones administrativas que procedan, serán nulas las cláusulas y estipulaciones que establezcan rentas superiores a las máximas autorizadas en la normativa aplicable para las viviendas de protección oficial.

Viviendas protegidas en alquiler – La adjudicación se realizará a través del sorteo siguiendo los trámites establecidos mediante Orden de 10 de marzo de 2006 de desarrollo y tramitación de las actuaciones en materia de vivienda y suelo del Plan Andaluz de Vivienda y Suelo 2003/2007. La vivienda podrá destinarse a alquiler directamente o a través de su cesión, por cualquier título, a las comunidades autónomas o a las ciudades de Ceuta y Melilla, o bien a alguna agencia o sociedad pública de alquiler, una vez que se hayan cumplido todos los requisitos para la rehabilitación. Número de personas que convivan en la vivienda. El uso de las viviendas universitarias, cuando éstas hayan sido calificadas expresamente como tales por la propia Universidad propietaria o responsable de las mismas, que sean asignadas a los alumnos matriculados en la correspondiente Universidad y al personal docente y de administración y servicios dependiente de aquélla, por razón del vínculo que se establezca entre cada uno de ellos y la Universidad respectiva, a la que corresponderá en cada caso el establecimiento de las normas a que se someterá su uso.

Disposiciones comunes El alquiler podrá subir más que el IPC Se creará un Registro Público de sentencias firmes de impagos de rentas de alquiler con la finalidad de ofrecer a arrendadores información sobre inquilinos que han resultado morosos en arrendamientos anteriores y han sido condenados por sentencia firme en proceso de desahucio. Del mismo modo, el arrendatario podrá resolver el contrato por las siguientes causas: Así, pues, para completar lo apuntado, ver también los arts. 10, 13, 14 y 29. Creación de un registro de sentencias firmes de impagos de rentas de alquiler.

Desistimiento del contrato Dentro de la fianza personal nos encontramos con una persona que siendo solvente económicamente (generalmente propietaria de un bien inmueble) resulte en fiador del arrendamiento que hacen las veces de tales. Como esta medida afecta a situaciones cuyos contenidos potenciales de derechos son diferentes, arrendatarios titulares iniciales del contrato, arrendatarios en primera subrogación y arrendatarios en segunda subrogación, la norma debe ofrecer respuestas adecuadas para cada una de ellas.

De ahí que la supresión de las subrogaciones sea tanto más gradual cuanto mayor sea el contenido potencial de derechos que la ley contempla para cada supuesto, a partir del principio general de conservar al arrendatario actual y a su cónyuge el derecho a continuar en el uso de la vivienda arrendada hasta su fallecimiento, allí donde este derecho les estuviera reconocido por la legislación de 1964. La regulación aplicable a los contratos de arrendamientos de vivienda será de forma imperativa, según establece la Ley de Arrendamientos Urbanos de 1994, la establecida en los Títulos I, II, IV y V. Salvo que la ley expresamente lo autorice, serán nulas y se tendrán por no puestas todas las estipulaciones que modifiquen en perjuicio del arrendatario o subarrendatario, las normas del Título II que regulan expresamente los arrendamientos de vivienda, en el que se fijan los derechos y obligaciones de las partes.

Los arrendamientos cuyo arrendatario fuera una persona física se extinguirán por su jubilación o fallecimiento, salvo que se subrogue su cónyuge y continúe la misma actividad desarrollada en el local. La renta será la que libremente estipulen las partes. Artículos de la ley de arrendamientos urbanos Los procesos de desahucio de finca urbana o rústica por falta de pago de las rentas o cantidades debidas por el arrendatario terminarán mediante decreto dictado al efecto por el secretario judicial si, requerido aquél en los términos previstos en el apartado 3 del artículo 440 (ver más adelante), paga al actor o pone a su disposición en el Tribunal o notarialmente, dentro del plazo conferido en el requerimiento, el importe de las cantidades reclamadas en la demanda y el de las que adeude en el momento de dicho pago enervador del desahucio.

La cuantía máxima anual de la subvención no excederá del 40% de la renta anual que se vaya a satisfacer, ni de un máximo absoluto de 2.880 euros. – Conservación de la vivienda: las obras de conservación de la vivienda deberá realizarlas el arrendador, no teniendo por ello ningún derecho a elevar la renta. En este sentido, la ley establece la obligación para el arrendatario de soportar la realización de dichas obras cuando éstas no puedan realizarse a la finalización del contrato, así como la obligación de comunicar de inmediato al propietario la necesidad de realizar dichas mejoras en la vivienda. El arrendador (durante el arrendamiento) no puede: La ley deja pendiente la aprobación un decreto ley que cree un Registro de sentencias firmes de impagos de rentas del alquiler. Se trata de un listado en el que estarán incluidas las personas que tengan pendientes pagos de alquiler, y al que podrán acceder los propietarios con la presentación de un modelo de contrato en el que figure el posible inquilino.

Esto se hace con la finalidad de ofrecer información al propietario y darle seguridad a la hora de alquilar, pero puede suponer un obstáculo para el consumidor que tenga una deuda sin pagar para acceder a la vivienda. La regulación de los arrendamientos de vivienda presenta novedades significativas, fundamentalmente en relación con su duración. En este sentido, se ha optado por establecer un plazo mínimo de duración del contrato de cinco años, por entender que un plazo de estas características permite una cierta estabilidad para las unidades familiares que les posibilita contemplar al arrendamiento como alternativa válida a la propiedad.

Al mismo tiempo, no es un plazo excesivo que pudiera constituir un freno para que tanto los propietarios privados como los promotores empresariales sitúen viviendas en este mercado. Cuando se trate de un arrendamiento sobre finca no inscrita, como vimos, el arrendamiento podrá llegar a los tres años si se ha concertado de buena fe con la persona que parezca ser propietaria, y la situación es imputable al propietario real. – La adjudicación para el 30% de las viviendas de la promoción destinadas a familias con ingresos anuales corregidos que no superen el IPREM se realizará conforme a criterios y baremaciones que establezca la promotora, el resto se adjudicará por sorteo siguiendo los trámites establecidos mediante Orden de 10 de marzo de 2006 de desarrollo y tramitación de las actuaciones en materia de vivienda y suelo del Plan Andaluz de Vivienda y Suelo 2003/2007.

Obras del arrendatario Por haberse cumplido el plazo fijado en el contrato o, en su caso, por la ley. Para determinar a estos efectos la fecha de celebración del contrato, se atenderá a aquella en que se suscribió, con independencia de que el arrendatario actual sea el originario o la persona subrogada en su posición. – de las sentencias firmes remitidas por el secretario judicial correspondiente; Censo de arrendamientos urbanos En estas viviendas el plazo de duración del arrendamiento cuando el promotor es público será de un año prorrogable a cinco, si el arrendatario sigue reuniendo los requisitos, y cuando el promotor sea privado será el establecido en la Ley de Arrendamientos Urbanos. Podrán pactarse otras garantías para asegurar el cumplimiento de las obligaciones por parte del arrendatario. En relación con las subrogaciones ínter vivos, sólo se reconoce su existencia previo consentimiento escrito del arrendador.

Se introduce una novedad en casos de resoluciones judiciales que, en procesos de nulidad, separación o divorcio, asignen la vivienda al cónyuge no titular. En estos casos, se reconoce «ex lege» a dicho cónyuge el derecho a continuar en el uso de la vivienda arrendada por el tiempo que reste del contrato. (procedimiento ante el Juzgado de Paz del lugar donde se encuentre el inmueble) Las consecuencia básica –la extinción del arrendamiento- se extiende a toda la duración del contrato (antes debían de pasar cinco años).

La adjudicación se realizará a través del sorteo siguiendo el procedimiento establecido mediante Orden de 10 de marzo de 2006 de desarrollo y tramitación de las actuaciones en materia de vivienda y suelo del Plan Andaluz de Vivienda y Suelo 2003/2007. Se rectifica al mantener las subvenciones para construir viviendas de alquiler social – En los supuestos anteriores, los eventuales beneficiarios habrán de tener unos ingresos familiares que no excedan de 2,5 veces el Iprem. Competencia Contratos celebrados a partir del 9 de mayo de 1985: Los contratos de arrendamientos de vivienda que subsistan a la fecha de entrada en vigor de la ley continuarán rigiéndose por las normas del Real Decreto Ley 2/1985 y por la Ley de Arrendamientos Urbanos de 1964.

No obstante, a partir de la entrada en vigor de la Ley de Arrendamiento Urbanos de 1994 la prórroga forzosa se producirá por tres años. Aunque no se haya pactado en el contrato el arrendador está obligado a: La voluntad del cónyuge de continuar en el uso de la vivienda deberá ser comunicada al arrendador en el plazo de dos meses desde que fue notificada la resolución judicial correspondiente, acompañando copia de dicha resolución judicial o de la parte de la misma que afecte al uso de la vivienda. 31 enero 2014, Si en el inmueble sólo existiera una vivienda, el arrendatario tendrá los derechos de tanteo y retracto previstos en este artículo.

La nueva ley del alquiler pone a los propietarios con la sartén por el mango en la mayoría de las situaciones que generan problemas entre las partes: actualización de la renta y la fianza, duración del contrato, posibilidad de pagar penalización por dejar el piso… Las únicas viviendas que quedan excluidas del remozado marco legal son las destinadas a arrendamientos temporales con fines turísticos. Las altas tasas de desempleo y la dificultad para conseguir una hipoteca evidencian que cada vez son menos los españoles que pueden optar a un piso en propiedad.

Sin embargo, en España hay casi tres millones y medio de inmuebles vacíos, lo que supone un 15% del total de casas, según el Censo de Población y Viviendas 2011, publicado por el INE (Instituto Nacional de Estadística). Para paliar esta situación, el pasado 6 de junio entró en vigor la Ley 4/2013 de Medidas de Flexibilización y Fomento del Mercado de Alquiler de Viviendas, con el objetivo de mejorar la oferta de alquiler y generar más movilidad en el mercado inmobiliario. Esta normativa propugna cambios que afectarán tanto a los propietarios como a los inquilinos, con nuevos derechos y obligaciones que conviene conocer a la hora de suscribir un contrato de alquiler, tal y como se detalla en el siguiente artículo. Índice [Por la Ley 4/2013, de 4 de junio, de medidas de flexibilización y fomento del mercado del alquiler de las viviendas (BOE núm. 134, de 5 de junio de 2013), se añade un apartado e) a este artículo 5.]

El arrendamiento de vivienda no perderá esta condición aunque el arrendatario no tenga en la finca arrendada su vivienda permanente, siempre que en ella habiten su cónyuge no separado legalmente o de hecho, o sus hijos dependientes. La persona que hubiera venido conviviendo con el arrendatario de forma permanente en análoga relación de afectividad a la de cónyuge, con independencia de su orientación sexual, durante, al menos, los dos años anteriores al tiempo del fallecimiento, salvo que hubieran tenido descendencia en común, en cuyo caso bastará la mera convivencia.

Aunque la variación del IPC deje de ser la referencia tope para revisar las mensualidades y la renegociación de un nuevo contrato de arrendamiento, a los tres años, pueda suponer para los inquilinos una posible subida de la renta, algunos expertos pronostican que con esta nueva ley se colocarán en el mercado más viviendas en alquiler y, al haber más competencia, los precios bajarán. El Gobierno procederá , transcurrido un año a contar desde la entrada en vigor de la ley que regula los alquileres, a presentar a las Cortes Generales un proyecto de ley mediante el que se arbitre un sistema de beneficios fiscales para compensar a los arrendadores, en contratos celebrados con anterioridad al 9 de mayo de 1985 que subsistan a la entrada en vigor de la ley, mientras el contrato siga en vigor, cuando tales arrendadores no disfruten del derecho a la revisión de la renta del contrato por aplicación de la regla del apartado de la disposición transitoria de esta ley.

El arrendatario no podrá realizar sin el consentimiento del arrendador, expresado por escrito, obras que modifiquen la configuración de la vivienda o de los accesorios a que se refiere el apartado del artículo. En ningún caso el arrendatario podrá realizar obras que provoquen una disminución en la estabilidad o seguridad de la vivienda. También queda a libre pacto entre las partes el derecho de adquisición preferente. Hasta ahora, era un derecho irrenunciable del inquilino en contratos de duración inferior a 5 años, pero ahora se podrá acordar renuncie a esta potestad.

A la celebración del contrato será obligatoria la exigencia y prestación de fianza en metálico en cantidad equivalente a una mensualidad de renta en el arrendamiento de viviendas y de dos en el arrendamiento para uso distinto del de vivienda. Procedimiento El arrendador podrá exigir el pago en metálico de una fianza que deberá ser equivalente a una mensualidad de renta. Además, el arrendador podrá resolver de pleno derecho el contrato por las siguientes causas: Se exceptúa lo establecido respecto al valor de la demanda y a la conformidad de las sentencias, que será inmediatamente aplicable a los recursos de casación en los litigios sobre contratos de arrendamientos de local de negocio en los que la sentencia de la Audiencia Provincial se haya dictado después de la entrada en vigor de la presente ley. – Resto de adquirentes: quedan subrogados.

Véase, no obstante, el art. En los arrendamientos de viviendas comprendidos en el artículo del texto refundido de la Ley de Arrendamientos Urbanos de 1964 celebrados con anterioridad al 12 de mayo de 1956, se tomará como renta inicial la revalorizada a que se refiere el artículo del citado texto refundido, háyase o no exigido en su día por el arrendador; y, como índice correspondiente a la fecha del contrato, el del mes de junio de 1964. Si el arrendatario iniciara en el mismo municipio, dentro de los seis meses siguientes a la expiración del arrendamiento, el ejercicio de la misma actividad a la que viniera estando dedicada, la indemnización comprenderá los gastos del traslado y los perjuicios derivados de la pérdida de clientela ocurrida con respecto a la que tuviera en el local anterior, calculada con respecto a la habida durante los seis primeros meses de la nueva actividad. La excepción de que el arrendador tiene necesidad de ocuparla cambia de regulación: Disposición adicional Derecho de retorno La renta Actualización de la renta y gastos. Arts. La Ley Medidas de Flexibilización y Fomento del Mercado del Alquiler de Viviendas.

La nueva normativa, con la que el Gobierno busca dinamizar y liberalizar el arrendamiento en España ha sido publicada en el Boletín Oficial del Estado (BOE) De este modo, todos los contratos de alquiler que se firmen se regirán por unas nuevas reglas del juego -los sellados con anterioridad seguirán ligados a la legislación que había vigente cuando se realizaran-. Una vez publicada la relación a que se refiere el párrafo anterior, el Instituto Nacional de Estadística, al anunciar mensualmente las modificaciones sucesivas del Índice de Precios al Consumo, hará constar también la variación de la proporción con el índice base de 1954. Publicado en Leyes para el alquiler para vacaciones Modificación de la Ley de Enjuiciamiento Civil Quedan excluidos del ámbito de aplicación de esta ley: La comunicación al arrendatario de la intención de vender, en mi opinión, no es calificable por el registrador, pues el art. LAU no ha variado y se refiere a las notificaciones relacionadas con los apartados anteriores y este es posterior.

Además, carece de trascendencia real. El art. añade por remisión otra causa de resolución en los arrendamientos que no son para vivienda, la realización de daños causados dolosamente en la finca o de obras no consentidas por el arrendador cuando el consentimiento de éste sea necesario. La renta actualizada absorberá las cantidades asimiladas a la renta desde la primera anualidad de la revisión. Artículo Arrendamientos excluidos Incumbe al arrendatario la prueba de la cuota que corresponda a la actividad desarrollada en el local arrendado. En defecto de prueba, el arrendamiento tendrá la mínima de las duraciones previstas en el párrafo primero. Los arrendamientos de locales en los que se desarrollen actividades distintas de aquéllas a las que se refiere la regla a las que correspondan cuotas según las tarifas del Impuesto sobre Actividades Económicas: Por ello, se mantienen, aunque de forma limitada, derechos de subrogación mortis causa en el primer supuesto, garantizándose al grupo familiar vinculado al desarrollo de la actividad, un plazo mínimo de veinte años, que podrá superarse mientras el arrendatario y su cónyuge vivan y continúen el ejercicio de la actividad que se venga desarrollando en el local.

La Ley de Medidas de Flexibilización y Fomento del Mercado del Alquiler de Viviendas, de 4 de junio de 2013, publicada en el BOE el 5/06/2013 , modifica sustancialmente la Ley de Arrendamientos Urbanos vigente, concretamente los artículos Aquí puede acceder al texto actualizado con la nueva redacción de los referidos artículos tras esta reforma. En cuanto a las obras en caso de discapacidad: El mismo queda a libre disposición de las partes, pudiendo fijarse en moneda nacional o extranjera.

Publicado Leyes para el alquiler para vacaciones Tras varias sentencias a favor de los propietarios de alquileres para vacaciones, decide el Gobierno excluir los alquileres vacacionales de la Ley de Arrendamientos Urbanos. Aunque este acto deja un vacío legal pendiente en la regulación específica de cada comunidad autónoma, es un paso adelante para los propietarios de alquileres vacacionales. Las viviendas protegidas en alquiler de iniciativa municipal y autonómica tienen como finalidad facilitar la promoción de viviendas destinadas en régimen de alquiler, pudiendo para ello el promotor que cumpla con los requisitos del programa beneficiarse de financiación cualificada. [Este artículo ha sido modificado por la Ley 4/2013. de 4 de junio, de medidas de flexibilización y fomento del mercado del alquiler de viviendas, (BOE úm. 134, de 5 de junio).

Elevación de renta por mejoras Artículo Desistimiento del contrato Al igual que el precio es de libre contratación, por lo que las partes acuerdan libremente su plazo. Duración en viviendas y sus prórrogas. Se destinarán a residencia habitual y permanente. Por su importancia, se transcribe íntegro el párrafo que trata sobre este último punto: Ámbito de aplicación Lo primero y principal es ubicar el año de construcción de la finca, ya que este determinará el régimen aplicable, como dijimos anteriormente, si la fecha de construcción de la finca, por el contrario si es posterior a dicha fecha queda a cargo de las partes disponer sobre las cláusulas contractuales bajo el régimen de la libre contratación.

Para alquilar una casa hay que ponerse al día. ha publicado el Boletín Oficial del Estado BOE y entra en vigor la Ley de Medidas de Flexibilización y Fomento del Mercado del Alquiler de Viviendas, que reforma la Ley de Arrendamientos Urbanos y hace pocos días lo hizo el Real Decreto que obliga a la certificación de la eficiencia energética de los edificios. Unos cambios normativos que afectan tanto a propietarios como a inquilinos, con nuevos derechos y obligaciones que conviene conocer a la hora de hacer un nuevo contrato. Venta del piso con inquilino Sin embargo, si el alquiler está inscrito en el Registro de la Propiedad, el adquirente de un inmueble arrendado está obligado a mantener al inquilino. Esta nueva norma ofrece una mayor garantía a los arrendatarios.

Los arrendamientos de fincas urbanas en los que se desarrollen actividades profesionales se regirán por lo dispuesto en el apartado anterior. Disposición final Compensaciones por vía fiscal Artículo Formalización del arrendamiento Podrá repercutir en el arrendatario el importe del coste de los servicios y suministros que se produzcan a partir de la entrada en vigor de la ley. La prórroga obligatoria del contrato pasa de 5 a 3 años, lo que da facilidad al propietario para volver a sacar el piso al mercado, pero reduce la estabilidad del inquilino.

Esta reducción del plazo también afecta a la actualización de la finaza, que pasa también a ser trienal. La prórroga tácita -la que se da si ninguna de las partes objeta lo contrario- se reduce de 3 a 1 año. No olvide revisar bien todas las cláusulas del contrato para evitar sorpresas, ya que con la nueva ley se pueden introducir muchas condiciones que en un momento dado le pueden perjudicar bastante. Podrá exigir del arrendatario el total importe de la cuota del Impuesto sobre Bienes Inmuebles que corresponderá al inmueble arrendado. [Esta ley ha sido modificada por la Ley 4/2013, de 4 de junio, de medidas de flexibilización y fomento del mercado del alquiler de viviendas, (BOE núm.134, de 05-06-2013). En estos momentos se están añadiendo las correspondientes modificaciones, El inquilino y el propietario podrán pactar la renuncia del primero al derecho de adquisición preferente del inmueble arrendado. Antes este derecho era irrenunciable, excepto en contratos superiores a tres años.

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