Noemí Hernández Merchán. Abogada Asociada.
Hemos decidido vender o comprar una vivienda, y dejando de lado el préstamo hipotecario y el pago o recepción del precio, vamos a examinar los gastos adicionales a los que vamos a tener que hacer frente y con los que necesariamente hay que contar cuando hagamos nuestras previsiones económicas.
En un primer grupo podemos aglutinar los gastos de la Notaría y del Registro de la Propiedad.
Si bien la vivienda se puede adquirir en virtud de contrato privado, es conveniente, por una cuestión de seguridad jurídica y para poder inscribir que somos propietarios en el Registro de la Propiedad, que se haga en una escritura pública autorizada por un notario. Los honorarios del notario vienen fijados por ley y van a depender fundamentalmente del valor que se le da a la vivienda, y si el vendedor y comprador no han pactado nada o se ha pactado que “los gastos serán satisfechos conforme a ley”, el vendedor debe abonar los gastos de la notaria en su totalidad con la sola excepción de los gastos de la primera copia de la escritura que serán abonados por la compradora.
Los gastos del registro de la propiedad, al igual que ocurre con los gastos del notario, vienen fijados por ley y dependen del valor de la vivienda. Cuando no se ha pactado nada o se ha pactado que se abonaran conforme a ley, estos gastos van a ser satisfechos por el comprador.
Un segundo grupo viene integrado por los gastos asociados a los impuestos.
Hay que diferenciar los impuestos que se devengan y a los que tendremos que hacer frente dependiendo de si se trata de una vivienda nueva o de segunda mano.
Si se trata de una vivienda nueva, el impuesto que se devenga es el Impuesto sobre el valor añadido (I.V.A.), que se calcula sobre el valor de la vivienda y el impuesto de actos jurídicos documentados (A.J.D.) por la formalización de la escritura pública de compraventa. Estos impuestos son abonados por el comprador.
Si se trata de una vivienda de segunda mano, el impuesto que se devenga es el impuesto de transmisiones patrimoniales y actos jurídicos documentados (I.T.P.A.J.D.) que depende del valor de la vivienda y por la formalización de la escritura de compraventa. Estos impuestos son satisfechos por el comprador.
La plusvalía o impuesto por el incremento de valor de los terrenos de naturaleza urbana, este es un impuesto que se genera por el incremento del valor de los terrenos entre el momento en el que el vendedor compró y la fecha de la venta y que, en el caso de producirse, debe ser abonado por el vendedor.
El tercer grupo está constituido por los gastos de gestoría.
La gestoría es la que se encarga de realizar todas las gestiones que deben llevarse a cabo entre el otorgamiento de la escritura pública y la inscripción de dicha escritura en el Registro de la Propiedad. Estos gastos son asumidos por el comprador.
La gestoría que se suele encargar de esas gestiones, normalmente, es designada por la notaría y si bien no es obligatoria, porque el comprador se puede encargar de cumplimentar todas esas tareas, es lo cierto que se suele contratar por la comodidad y seguridad que supone para el comprador tener la certeza de que dichas gestiones se van a llevar a cabo con total seguridad.
Las gestorías solicitan siempre una provisión de fondos para poder atender todos los gastos que se acaban de describir, fundamentalmente la liquidación de impuestos y el registro, y una vez atendidos dichos gastos y cobrado su minuta, practica una liquidación que suele arrojar un saldo favorable para el comprador.
Como podemos comprobar la lista de gastos no es precisamente corta; son muchos los gastos que debemos tener en cuenta, sobre todo a la hora de comprar una vivienda, y que podemos estimar en, aproximadamente, un 10% del precio de la casa.
Fotografía unsplash.com
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