{"id":1852,"date":"2022-12-08T21:32:27","date_gmt":"2022-12-08T19:32:27","guid":{"rendered":"https:\/\/www.barnaquatre.com\/2022\/12\/08\/nous-tipus-diva\/"},"modified":"2022-12-09T14:35:20","modified_gmt":"2022-12-09T12:35:20","slug":"nous-tipus-diva","status":"publish","type":"post","link":"https:\/\/www.barnaquatre.com\/en\/nous-tipus-diva\/","title":{"rendered":"New types of VAT"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From tomorrow, September 1, the new VAT rates established by Royal Decree-Law 20\/2012 of July 13, published in the BOE on July 14, 2012, will enter into force. With regard to the rental market and purchase\/sale of real estate, this change will affect as follows:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Rentals without purchase option<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">a) Rental of homes<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Home rentals to individuals maintain the rate of 0%, while rentals to legal entities\/subjects liable for VAT, go from 18% to 21%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) Rental of parking spaces\/storage rooms<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the case of car parks\/storage rooms, the VAT rate goes from 18% to 21%. Car parks\/storage rooms rented with homes (up to a maximum of 2 units), maintain the 0% rate, as long as the tenant is a natural person.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) Rental of premises\/buildings\/lots<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The VAT rate goes from 18% to 21%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can consult the VAT rate applicable depending on the type of property and tenant in the following table:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"587\" height=\"173\" src=\"https:\/\/www.barnaquatre.com\/wp-content\/uploads\/2022\/12\/IVAlloguer.jpg\" alt=\"\" class=\"wp-image-1776\" srcset=\"https:\/\/www.barnaquatre.com\/wp-content\/uploads\/2022\/12\/IVAlloguer.jpg 587w, https:\/\/www.barnaquatre.com\/wp-content\/uploads\/2022\/12\/IVAlloguer-300x88.jpg 300w\" sizes=\"auto, (max-width: 587px) 100vw, 587px\" \/><figcaption class=\"wp-element-caption\">*If more than 2 parking\/storage units are rented, the excess units should be considered as premises and VAT applied to them.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Rent with purchase option<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In those cases where the VAT rate was 0%, this remains. In cases where it was 8%, it becomes 10%. The following table lists these cases and indicates the applicable VAT rate depending on the type of property, the tenant and the developer of the building:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"587\" height=\"359\" src=\"https:\/\/www.barnaquatre.com\/wp-content\/uploads\/2022\/12\/IVAlloguerOpCom.jpg\" alt=\"\" class=\"wp-image-1779\" srcset=\"https:\/\/www.barnaquatre.com\/wp-content\/uploads\/2022\/12\/IVAlloguerOpCom.jpg 587w, https:\/\/www.barnaquatre.com\/wp-content\/uploads\/2022\/12\/IVAlloguerOpCom-300x183.jpg 300w\" sizes=\"auto, (max-width: 587px) 100vw, 587px\" \/><figcaption class=\"wp-element-caption\">*If there are more than 2 parking\/storage units in the contract, the excess units should be considered as premises and VAT should be applied.<\/figcaption><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Buy Sell<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">VAT for the acquisition of new homes will remain at 4% during 2012. However, from 2013, 10% will apply. Purchases\/sales previously subject to 18%, mainly of parking lots, premises, warehouses and plots, now have a rate of 21%.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>From tomorrow, September 1, the new VAT rates established by Royal Decree-Law 20\/2012 of July 13, published in the BOE on July 14, 2012, will enter into force. With regard to the rental market and purchase\/sale of real estate, this change will affect as follows: Rentals without purchase option a) Rental of homes Home rentals [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1852","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.barnaquatre.com\/en\/wp-json\/wp\/v2\/posts\/1852","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.barnaquatre.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.barnaquatre.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.barnaquatre.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.barnaquatre.com\/en\/wp-json\/wp\/v2\/comments?post=1852"}],"version-history":[{"count":0,"href":"https:\/\/www.barnaquatre.com\/en\/wp-json\/wp\/v2\/posts\/1852\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.barnaquatre.com\/en\/wp-json\/wp\/v2\/media?parent=1852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.barnaquatre.com\/en\/wp-json\/wp\/v2\/categories?post=1852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.barnaquatre.com\/en\/wp-json\/wp\/v2\/tags?post=1852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}