{"id":4836,"date":"2020-01-09T19:08:03","date_gmt":"2020-01-09T19:08:03","guid":{"rendered":"https:\/\/www.mercuryabogados.com\/?p=4836"},"modified":"2020-10-01T10:15:08","modified_gmt":"2020-10-01T10:15:08","slug":"el-impuesto-sobre-el-patrimonio","status":"publish","type":"post","link":"https:\/\/www.mercuryabogados.com\/arab\/el-impuesto-sobre-el-patrimonio\/","title":{"rendered":"El Impuesto sobre el Patrimonio"},"content":{"rendered":"<div id=\"pl-4836\"  class=\"panel-layout\" ><div id=\"pg-4836-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-4836-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-4836-0-0-0\" class=\"so-panel widget widget_sow-headline panel-first-child\" data-index=\"0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-headline so-widget-sow-headline-default-a6c41ed73122-4836\"\n\t\t\t\n\t\t><div class=\"sow-headline-container \">\n\t\t\t\t\t\t\t<h1 class=\"sow-headline\">\n\t\t\t\t\t\tEl impuesto sobre el patrimonio \t\t\t\t\t\t<\/h1>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"decoration\">\n\t\t\t\t\t\t<div class=\"decoration-inside\"><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n<\/div><\/div><div id=\"panel-4836-0-0-1\" class=\"so-panel widget widget_sow-editor panel-last-child\" data-index=\"1\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p style=\"text-align: justify;\">El <strong>Impuesto sobre el Patrimonio<\/strong> viene regulado en la <strong>Ley 19\/1991, de 6 de junio, del Impuesto sobre el Patrimonio<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Se trata de un tributo de car\u00e1cter <strong>directo<\/strong> y naturaleza <strong>personal<\/strong> que grava <strong>el patrimonio neto de las personas f\u00edsicas<\/strong> en los t\u00e9rminos previstos en esta Ley.<\/p>\n<p style=\"text-align: justify;\">A los efectos de este Impuesto, constituir\u00e1 el patrimonio neto de la persona f\u00edsica el <strong>conjunto de bienes y derechos de contenido econ\u00f3mico<\/strong> de que sea titular, con deducci\u00f3n de las cargas y grav\u00e1menes que disminuyan su valor, as\u00ed como de las deudas y obligaciones personales de las que deba responder.<\/p>\n<p style=\"text-align: justify;\">En el supuesto de la obligaci\u00f3n real de contribuir, ser\u00e1n los bienes y derechos de que sea titular cuando los mismos estuvieran situados, pudieran ejercitarse o hubieran de cumplirse en territorio espa\u00f1ol.<\/p>\n<p style=\"text-align: justify;\">Debido a que se trata de un impuesto cedido, y en el supuesto de que la Comunidad Aut\u00f3noma no hubiese regulado un m\u00ednimo exento, <strong>la base imponible se reducir\u00e1 en 700.000 euros.<\/strong><\/p>\n<p style=\"text-align: justify;\">El m\u00ednimo exento se\u00f1alado en el apartado anterior ser\u00e1 aplicable en el caso de sujetos pasivos no residentes que tributen por obligaci\u00f3n personal de contribuir y a los sujetos pasivos sometidos a obligaci\u00f3n real de contribuir.<\/p>\n<blockquote><p>\u00a0 El Impuesto <strong>se devengar\u00e1 el<\/strong> <strong>31 de diciembre de cada a\u00f1o<\/strong> y afectar\u00e1 al patrimonio del cual sea titular el sujeto pasivo en dicha fecha.<\/p><\/blockquote>\n<p style=\"text-align: justify;\">Y una vez reducido la base imponible, la base liquidable del Impuesto ser\u00e1 gravada a los tipos de la escala que haya sido aprobada por la Comunidad Aut\u00f3noma.<\/p>\n<p style=\"text-align: justify;\">Si la Comunidad Aut\u00f3noma no hubiese aprobado la escala a que se refiere el apartado anterior, la base liquidable del Impuesto ser\u00e1 gravada a los tipos de la siguiente escala:<\/p>\n<table class=\"table table-striped\"><thead><tr><th>Base Liquidable hasta euros<\/th><th>Cuota euros<\/th><th>Resto Base Liquidable hasta euros<\/th><th>Tipo aplicable Porcentaje<\/th><\/tr><\/thead><tbody><tr><td>0,00<\/td><td>0,00<\/td><td>167.129,45<\/td><td>0,2<\/td><\/tr><tr><td>167.129,45<\/td><td>334,26<\/td><td>167.123,43<\/td><td>0,3<\/td><\/tr><tr><td>334.252,88<\/td><td>835,63<\/td><td>334.246,87<\/td><td>0,5<\/td><\/tr><tr><td>668.499,75<\/td><td>2.506,86<\/td><td>668.499,76<\/td><td>0,9<\/td><\/tr><tr><td>1.336.999,51<\/td><td>8.523,36<\/td><td>1.336.999,50<\/td><td>1,3<\/td><\/tr><tr><td>2.673.999,01<\/td><td>25.904,35<\/td><td>2.673.999,02<\/td><td>1,7<\/td><\/tr><tr><td>5.347.998,03<\/td><td>71.362,33<\/td><td>5.347.998,03<\/td><td>2,1<\/td><\/tr><tr><td>10.695.996,06<\/td><td>183.670,29<\/td><td>en adelante<\/td><td>2,5<\/td><\/tr> \u00a0 \u00a0<\/tbody><\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">No dude en ponerse en <a href=\"https:\/\/www.mercuryabogados.com\/arab\/contacto\/\">contacto<\/a> con nuestro <strong>Despacho de Abogados en Marbella<\/strong> si tiene alguna pregunta sobre el Impuesto sobre Patrimonio o al momento de comprar una propiedad, nuestro equipo de <strong>abogados expertos en Marbella<\/strong> estar\u00e1 encantado de asesorarlo y llevar a cabo todas las gestiones y procedimientos para asistirle en la compra.<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>El Impuesto sobre el Patrimonio viene regulado en la Ley 19\/1991, de 6 de junio, del Impuesto sobre el Patrimonio. Es un tributo de car\u00e1cter directo y naturaleza personal que grava el patrimonio neto de las personas f\u00edsicas en los t\u00e9rminos previstos en esta Ley.<\/p>\n","protected":false},"author":4,"featured_media":4842,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[66],"tags":[88,84,85,89],"class_list":["post-4836","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-fiscal","tag-inversion-en-marbella","tag-impuestos-en-marbella","tag-compraventa-en-marbella","tag-impuesto-sobre-el-patrimonio"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El Impuesto sobre el Patrimonio | Mercury Abogados en Marbella<\/title>\n<meta name=\"description\" content=\"El Impuesto sobre el Patrimonio, car\u00e1cter directo y naturaleza personal, grava el patrimonio neto de las personas f\u00edsicas. 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