{"id":664,"date":"2012-07-23T00:00:00","date_gmt":"2012-07-23T00:00:00","guid":{"rendered":"http:\/\/public.kiboserver.com\/perezdevargas\/aumento-del-tipo-impostivo-del-iva-y-otras-modificaciones-fiscales-introducidas-por-el-real-decreto-ley-202012-de-13-de-julio\/"},"modified":"2022-02-25T16:58:47","modified_gmt":"2022-02-25T16:58:47","slug":"aumento-iva-decreto-202012","status":"publish","type":"post","link":"https:\/\/perezdevargas.es\/es\/blog\/aumento-iva-decreto-202012\/","title":{"rendered":"Aumento del tipo impostivo del IVA y otras modificaciones fiscales, introducidas por el Real Decreto Ley 20\/2012 de 13 de julio."},"content":{"rendered":"<p>\u201cEl d\u00eda 15 de julio de 2.012 entr\u00f3 en vigor el\u00a0<a title=\" Real Decreto Ley 20\/2012\" href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2012-9364\" target=\"_blank\" rel=\"noopener noreferrer\">Real Decreto Ley 20\/2012<\/a>, por el que se aumenta el tipo impositivo general del <a href=\"https:\/\/perezdevargas.es\/areas\/\">IVA <\/a>(del 18% al 21%) y el tipo reducido (del 8% al 10%)\u201d.<!--more--><\/p>\n<p>1.- El d\u00eda 15 de julio de 2.012 entr\u00f3 en vigor el Real Decreto Ley 20\/2012, de 13 de julio (en adelante, RDL), de medidas para garantizar la estabilidad presupuestaria y de fomento de la competitividad, publicado en el Bolet\u00edn Oficial del Estado el d\u00eda 14 de julio.<\/p>\n<p>2.- El art\u00edculo 23 del RDL modifica la Ley 37\/1992 del Impuesto sobre el Valor A\u00f1adido. En este sentido, aumentan los siguientes tipos a partir del d\u00eda 1 de septiembre de 2012:<\/p>\n<p>2.1.- El tipo impositivo general aumenta del 18% al 21%. El mismo se aplica, entre otros, a la adquisici\u00f3n de terrenos aptos para la edificaci\u00f3n, terrenos urbanizados o en curso de urbanizaci\u00f3n; terrenos transmitidos junto con edificaciones en curso o terminadas cuya entrega est\u00e1 sujeta y no exenta del IVA, locales comerciales y garajes no transmitidos junto con la vivienda vendida por el promotor.<\/p>\n<p>2.2.- El tipo de gravamen reducido aumenta del 8% al 10%. En este sentido, hemos de recordar que la Disposici\u00f3n Final Quinta de\u00a0 Real Decreto Ley 20\/2011 mantiene hasta 31 de diciembre de 2012 la aplicaci\u00f3n del tipo del 4% a la transmisi\u00f3n de viviendas nuevas. <b>Dado que el Real Decreto Ley 20\/2012 nada dice al respecto, entendemos que no cabe otra prorroga para su aplicaci\u00f3n, por lo que el tipo aplicable a la transmisi\u00f3n de vivienda nuevas y garajes transmitidos junto a ellas con un m\u00e1ximo de dos ser\u00e1 del 10% a partir de 1 de enero de 2013. En el mismo sentido, el IVA aplicable a los arrendamientos de vivienda con opci\u00f3n a compra se mantiene en el tipo reducido.<\/b><\/p>\n<p><b>\u00a0<\/b>2.3.- Se mantiene el tipo s\u00faper reducido del 4% para la venta de viviendas calificadas administrativamente como de protecci\u00f3n oficial de r\u00e9gimen especial o de promoci\u00f3n p\u00fablica, cuando las entregas se efect\u00faen por sus promotores, incluidos los garajes y anexos situados en el msmo edificio que se transmitan conjuntamente. A estos efectos, el n\u00famero de plazas de garaje no podr\u00e1 exceder de 2.<\/p>\n<p>3.- Por otro lado, el RDL modifica la Ley 35\/2006, de 28 de noviembre, entre otros en los siguientes aspectos:<\/p>\n<p>3.1.- Se suprime en el per\u00edodo impositivo 2012 la compensaci\u00f3n fiscal por deducci\u00f3n en adquisici\u00f3n de vivienda habitual aplicable a los contribuyentes que adquirieron su vivienda antes de 20 de enero de 2006.<\/p>\n<p>3.2.- Se elimina a partir de 2013 la deducci\u00f3n por la compra de vivienda habitual. De esta forma, quien adquiera su vivienda habitual a partir del 1 de enero de 2013 no podr\u00e1 deducir como gasto en la declaraci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas las cantidades que haya abonado por dicho concepto.<\/p>\n<p>&nbsp;<\/p>\n<p>Marbella, a 18 de julio de 2012.<\/p>\n<p>P\u00e9rez de Vargas Abogados<\/p>\n<p>&nbsp;<\/p>\n<div>\n<p>&nbsp;<\/p>\n<hr align=\"left\" size=\"1\" width=\"33%\" \/>\n<div>\n<p><a title=\"\" href=\"#_ftnref1\">[1]<\/a> Recomendamos la lectura Sentencia del Tribunal Superior de Justicia de Murcia de 28 de octubre de 2011 publicada en nuestra p\u00e1gina web que recoge la doctrina de la Direcci\u00f3n General de Tributos relativa a la consideraci\u00f3n de terreno en proceso de urbanizaci\u00f3n a efectos de su exenci\u00f3n o no del IVA.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u201cEl d\u00eda 15 de julio de 2.012 entr\u00f3 en vigor el\u00a0Real Decreto Ley 20\/2012, por el que se aumenta el [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":1231,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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