{"id":347957,"date":"2023-04-19T11:42:06","date_gmt":"2023-04-19T09:42:06","guid":{"rendered":"https:\/\/www.fincasolivares.com\/?p=347957"},"modified":"2023-04-19T11:42:09","modified_gmt":"2023-04-19T09:42:09","slug":"que-es-limpost-dactes-juridics-documentats","status":"publish","type":"post","link":"https:\/\/www.fincasolivares.com\/ca\/que-es-limpost-dactes-juridics-documentats\/","title":{"rendered":"Qu\u00e8 \u00e9s l’impost d’Actes Jur\u00eddics Documentats?"},"content":{"rendered":"\n

En el mercat actual hi ha nombrosos impostos que afecten el dia a dia dels habitants de Barcelona com, l’impost d’actes jur\u00eddics documentats<\/strong>. Per aix\u00f2 des de Fincas Olivares<\/a><\/strong>, com a experts en l’administraci\u00f3 i gesti\u00f3 de finques a Barcelona<\/a><\/strong>, ens posem a la seva disposici\u00f3 per a poder solucionar tots els dubtes possibles i con\u00e8ixer m\u00e9s a fons un d’ells.<\/p>\n\n\n\n

L’Impost d’Actes Jur\u00eddics Documentats (AJD) o Impost de les hipoteques<\/h2>\n\n\n\n

L’Impost\u00a0AJD\u00a0o m\u00e9s conegut com l’Impost d’Actes Jur\u00eddics Documentats<\/a><\/strong> es tracta de la taxa que grava la formalitzaci\u00f3 d’aquests actes en escriptures p\u00fabliques, \u00e9s a dir, els documents notarials, mercantils i administratius associats a la compravenda d’un habitatge. \u00c9s un tribut de naturalesa indirecta que grava les transmissions patrimonials oneroses, les operacions societ\u00e0ries i els actes jur\u00eddics documentats.<\/p>\n\n\n\n

\u00c9s un impost que se cedeix a les Comunitats Aut\u00f2nomes<\/strong>, aquestes s’encarreguen de recaptar i rebre els diners corresponents.<\/p>\n\n\n\n

Es tracta d’un tribut que no \u00e9s homogeni i varia entre unes parts i altres del territori europeu. A m\u00e9s, Espanya \u00e9s un dels pa\u00efsos on aquest suposa un dels majors costos, fins i tot per sobre de Fran\u00e7a o el Regne Unit.<\/p>\n\n\n\n


Qui paga l’Impost d’Actes Jur\u00eddics Documentats?<\/h2>\n\n\n\n

Aquest impost recau sobre el subjecte passiu de la transmissi\u00f3 en cada cas.<\/p>\n\n\n\n

Amb l’\u00faltima reforma de la Llei Hipotec\u00e0ria<\/strong> es va introduir un aclariment en la qual per al cas concret de les hipoteques realitzades a partir del 10 de novembre de 2018, el subjecte interessat seria el prestador. Per tant, en aquest cas l’Entitat Banc\u00e0ria \u00e9s la que requereix la garantia de la hipoteca per a la concessi\u00f3 del pr\u00e9stec. \u00c9s el mateix banc el que ha de liquidar el\u00a0AJD.<\/p>\n\n\n\n

Si es tract\u00e9s d’unes escriptures d’una hipoteca anteriors al 10 de novembre de 2018, es considera que el subjecte passiu \u00e9s el comprador de l’habitatge en q\u00fcesti\u00f3 i, per tant, aquell que \u00e9s titular del pr\u00e9stec.<\/p>\n\n\n\n

Tipus d’Actes Jur\u00eddics<\/h2>\n\n\n\n

El conegut com a impost de les hipoteques grava tres modalitats d’actes jur\u00eddics documentats. <\/p>\n\n\n\n

Documents notarials:<\/strong> es tracta de les escriptures, actes i testimoniatges notarials.
Documents administratius:<\/strong> s\u00f3n les anotacions preventives que es practiquen en Registres P\u00fablics i la rehabilitaci\u00f3 i transmissi\u00f3 de grandeses i t\u00edtols nobiliaris.
Documents mercantils:<\/strong> en aquests trobem les lletres de canvi i documents que realitzen funcions de gir.<\/p>\n\n\n\n

Com saber quina quantitat cal pagar?<\/h2>\n\n\n\n

Per a saber quina quantitat hem de pagar corresponent al\u00a0AJD\u00a0cal tenir en compte diverses coses. D’una banda, hi ha una part fixa que \u00e9s igual en tot el territori nacional. I, per un altre, una part variable que \u00e9s diferent i s’aplica una vegada que es registren les escriptures en el Registre de la Propietat<\/a><\/strong> (en el cas dels habitatges nous i els pr\u00e9stecs hipotecaris).<\/p>\n\n\n\n

La quota variable dep\u00e8n de dos factors:
La Comunitat Aut\u00f2noma en la qual es duu a terme i es formalitza el pr\u00e9stec.
El valor de la hipoteca en q\u00fcesti\u00f3.<\/p>\n\n\n\n


Fincas Olivares, experts en administraci\u00f3 i gesti\u00f3 de finques<\/h2>\n\n\n\n

Davant aquests impostos i els dubtes que poden sorgir els professionals de Fincas Olivares<\/strong> es posen a la seva disposici\u00f3 per a qualsevol tipus de consulta.<\/p>\n\n\n\n

Posa’t en contacte amb els nostres experts a trav\u00e9s de la nostra p\u00e0gina web www.fincasolivares.com o veuen a visitar-nos a les nostres oficines situades en C\/Bail\u00e8n 121, Barcelona. Estarem encantats de solucionar qualsevol problema que pugui tenir.<\/p>\n","protected":false},"excerpt":{"rendered":"

En el mercat actual hi ha nombrosos impostos que afecten el dia a dia dels habitants de Barcelona com, l’impost d’actes jur\u00eddics documentats. Per aix\u00f2 des de Fincas Olivares, com a experts en l’administraci\u00f3 i gesti\u00f3 de finques a Barcelona, ens posem a la seva disposici\u00f3 per a poder solucionar tots els dubtes possibles i […]<\/p>\n","protected":false},"author":4,"featured_media":347946,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-347957","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\n\u25b7 Qu\u00e8 \u00e9s l'impost d'Actes Jur\u00eddics Documentats? - Fincas Olivares<\/title>\n<meta name=\"description\" content=\"En el mercat actual hi ha nombrosos impostos que afecten el dia a dia dels habitants de Barcelona com, l'impost d'actes jur\u00eddics documentats.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fincasolivares.com\/ca\/que-es-limpost-dactes-juridics-documentats\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQu\u00e9 es el impuesto de Actos Jur\u00eddicos Documentados?\" \/>\n<meta property=\"og:description\" content=\"En el mercat actual hi ha nombrosos impostos que afecten el dia a dia dels habitants de Barcelona com, l'impost d'actes jur\u00eddics documentats. 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