Why I have to pay ITP, a tax that taxes the purchase of house, if I live for hire?

In the system tributario Spanish there is a small tax practically stranger for the citizens: the tax of transmissions patrimoniales (itp) in the hire of houses and that pays the tenant. But the itp does not pay only when it buys ? As no, also in the hire and is so unknown that grieve pays and the autonomous communities neither demand it. However, it exists and it contemplates in the regulation of the itp.


http://www.idealista.com/news/inmobiliario/vivienda/2016/02/24/741114-por-que-tengo-que-pagar-itp-un-impuesto-que-grava-la-compra-de-casa-si-vivo-de

If you live for hire, and never you have bought a house, probably do not know what mean the acronyms ITP. These three ‘innocent' letters correspond with Tax of Transmissions Patrimoniales, a tax that usually taxes the acquisition of houses used. However, the Community of Madrid is beginning to demand his payment also in the leases, and is the tenant the one who has to face up to the payment. Besides, the claim of the payment is doing with a retroactive character of four years and a month. 

The measure has caused a true stir among the Madrilenian tenants, that in his big majority oponen to the application of an up to now forgotten tribute. "Up to now never it had done control of the hires", recognises Carmen Giménez, pleaded title of G&G Pleaded, although it affirms that "his application was foreseen in the Text Refundido of the Tax of Transmissions Patrimoniales and Juridical Acts Documented", approved does more than two decades, on 24 September 1993. 

The expert consulted by idealist news confirms that, in spite of the reticencias that has raised the application of the ITP in the leases, is almost impossible to avert pay it: "I dread me that it is necessary to credit it and inside the terms of prescription". Besides, puntualiza that "it is a tax that only pays once, in the moment to constitute the lease". 

The amount to credit in an agreement with an income of 600 monthly euros month –a half income for the capital– and a base imponible minimum of three years, ascends to 86,4 euros. The credit of the tax can do with documents timbrados or with the model 600 of the Agency Tributaria in the 30 deft days back to the byline of the agreement.

As it explained to idealist news the past month of July the chair of Financial Right of the Universidad Complutense of Madrid Ramón Falcón of Tella, the hire also considers an onerous acquisition, as it is it the purchase: "the tenant purchases a right to use the house by a period determined in return of a price, therefore is an onerous acquisition (tpo)".

Only there is a case in which the ITP of the hire does not pay : when the tenant is a company or a professional, that is to say when it treats of the hire of a venue of businesses or of a house used like office or dispatch. In the case that it treat of a hire with distinct use to the of house, applies the VAT, that is incompatible with the ITP and that pays it the owner but it repercute on the tenant.

Text published in date 24/02/2016, idealistic.