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Leases contracts no subjet to IVA. Modification of the type of encumbrance of the ITP and AJD, applicable from the 1st of Febraury of 2014.

Recently they have been published a couple of laws that are important, the first one the Law 22/2013 of the 23rd of december, General State Budget for the 2014 which incorporates, as usual, various novelties in the field of taxation and the Law 2/2014, of the 27th of january, of fiscal measures, administrative, financial and of the public sector.

The article 123 of the Law 2/2014, of the 27th of january, of fiscal measures, administrative, financial and of the public sector, modifies the type of encumbrance of the Transmisions of Patrimonials Tax and Documented Legal Proceedings (ITP y AJD) applicabel to Catalonia, from the 1st of Febraury of 2014, for the constitution of leases contracts no subjet to IVA.

  • The obligation to pay the Transmisions of Patrimonials Tax and Documented Legal Proceedings is in force and therefore, of compelled fulfillment, from the day 31st of january of 2014 (art. 123 of the Law). 
  • To have in consideration. The pasive subject of the tax is the leaseholder, but If the leaseholder He has received the first payment of the Renda ( normally, at the signature of the contract) without justification required to have satisfied the tax, will be responsible the SUBSIDIARY for that payment the owner. Therefore, from the Juridical Consultancy of the College we recommend that, in the moment of the signing, the tenant makes delivery and pay the resulting amount of tax and we will take care of your income in time and form
  • Maximum term. The presentation of the autoliquidation and of the payment shall be one month from the dates of the contract ( if the deadline passes, there will be more interest for late payment penalties). The payment model is the basic and known 600, linkeado to the web.
  • Rate applicable. 0,3% on taxable income for 2014 contracts and 0,5% for contracts concluded from the 1st of January of 2015. Then will see and determinate the Consejeria the tax ratio.
  • Calcultion. The tax base is calculated by computing the overall renda taking into account the contractual duration. 


         A monthly renda of 500,00 euros with a duration of three years.

         Taxable amount ............18.000,00 euros - ITP and AJD 2014 (0,3%).........54,00

  • When the duration is not regulated, the tax base is computed as if it were 6 years.
  •  The contracts of habitual residence in forced extension, the tax base is computed as a minimum of 3 years.
  • Endorser. If the lease is accompanied by the guarantee of an endorser, the taxation is as follows:

      Tax rate of 0.30% ( for the year 2014), in charge of the tenant of the property           (Code AUR).

      Tax rate of 1% corresponding to the security rights of warranty, in charge of the       owner of the property (Code DRG).