{"id":30983,"date":"2024-10-28T11:53:00","date_gmt":"2024-10-28T11:53:00","guid":{"rendered":"https:\/\/adhernandez.com\/2024\/10\/28\/qui-assumeix-libi-en-una-compravenda-immobiliaria\/"},"modified":"2024-10-28T11:53:01","modified_gmt":"2024-10-28T11:53:01","slug":"qui-assumeix-libi-en-una-compravenda-immobiliaria","status":"publish","type":"post","link":"https:\/\/adhernandez.com\/ca\/2024\/10\/28\/qui-assumeix-libi-en-una-compravenda-immobiliaria\/","title":{"rendered":"Qui assumeix l’IBI en una compravenda immobili\u00e0ria?"},"content":{"rendered":"\t\t
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L’Impost sobre B\u00e9ns immobles (IBI) \u00e9s un tribut anual que grava la propietat de b\u00e9ns immobles. En el context d’una compravenda d’habitatge a Barcelona, \u00e9s fonamental entendre qui ha de fer-se c\u00e0rrec d’aquest impost. Aquest article explora les particularitats de l’IBI en transaccions immobili\u00e0ries i ofereix informaci\u00f3 valuosa per a compradors i venedors.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Aspectes generals de l’IBI a Barcelona<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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L’IBI \u00e9s un impost municipal que es calcula multiplicant el valor cadastral de l’immoble per un coeficient establert per l’Ajuntament de Barcelona. Per a 2024, el tipus impositiu per a b\u00e9ns immobles urbans i r\u00fastics \u00e9s del 0,66%.<\/p>\n

La quota mitjana de l’IBI a Barcelona en 2023 va ser de 633 euros, segons dades de l’Ajuntament. Aquest impost representa una font significativa d’ingressos per al consistori, aconseguint prop del 24% dels seus ingressos anuals.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Responsabilitat del pagament de l’IBI en una compravenda<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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En una transacci\u00f3 immobili\u00e0ria, la responsabilitat del pagament de l’IBI es determina segons la data de la compravenda:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t Data de meritaci\u00f3: L'IBI s'esdevingui l'1 de gener de cada any. Qui figuri com a propietari en aquesta data \u00e9s responsable del pagament de l'impost per a tot l'any.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t Prorrateig entre comprador i venedor: Encara que legalment el venedor \u00e9s responsable si era propietari l'1 de gener, \u00e9s com\u00fa acordar un prorrateig de l'IBI en l'escriptura de compravenda.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tCl\u00e0usula de repartiment: \u00c9s recomanable incloure una cl\u00e0usula en el contracte que especifiqui com es dividir\u00e0 el pagament de l'IBI entre les parts.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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        Escenaris comuns en la pr\u00e0ctica<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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        Compravenda a l'inici de l'any<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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        Si la transacci\u00f3 ocorre en els primers mesos de l’any, \u00e9s possible que l’IBI encara no s’hagi pagat. En aquest cas, es pot recordar que el comprador pagui l’impost complet i el venedor li reemborsi la part proporcional.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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        Compravenda a meitat d'any<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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        Si el venedor ja ha pagat l’IBI, es pot recordar que el comprador li reemborsi la part proporcional corresponent als mesos restants de l’any.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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        Compravenda a final d'any<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
        \n\t\t\t\t\t\t\t\t\tEn aquest cas, el venedor generalment haur\u00e0 pagat l’IBI complet. Es pot recordar que el comprador li reemborsi la part proporcional dels mesos que gaudir\u00e0 de la propietat.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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        Consideracions importants<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t Verificaci\u00f3 del pagament: El comprador ha d'assegurar-se que l'IBI de l'any en curs i anys anteriors estigui pagat per a evitar c\u00e0rregues imprevistes.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t Certificat de deute: \u00c9s aconsellable sol\u00b7licitar un certificat de deute a l'Ajuntament de Barcelona per a confirmar que no existeixen deutes pendents per IBI.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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            • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tDomiciliaci\u00f3 banc\u00e0ria: Si el venedor tenia domiciliat el pagament de l'IBI, el comprador haur\u00e0 d'actualitzar aquesta informaci\u00f3 amb les seves dades banc\u00e0ries.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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              Bonificacions i exempcions a Barcelona<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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              L’Ajuntament de Barcelona ofereix unes certes bonificacions en l’IBI que poden ser rellevants en una compravenda:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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              • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t Habitatges de protecci\u00f3 oficial: Bonificaci\u00f3 del 50% durant els primers 4 anys, 30% el cinqu\u00e8 any i 10% el sis\u00e8 any<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t Fam\u00edlies nombroses: Bonificaci\u00f3 de fins al 90% depenent de diversos factors<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tSistemes d'aprofitament d'energia solar: Bonificaci\u00f3 del 50% per a immobles amb instal\u00b7lacions volunt\u00e0ries d'energia solar<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                    Implicacions per a administradors de finques<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                    Com a administrador de finques a Barcelona, \u00e9s crucial:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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                    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t Informar els propietaris sobre les seves obligacions respecte a l'IBI.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t Assessorar en la inclusi\u00f3 de cl\u00e0usules de repartiment de l'IBI en contractes de compravenda.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t Ajudar en la gesti\u00f3 de bonificacions i exempcions aplicables.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t Mantenir un registre actualitzat dels pagaments de l'IBI per a cada propietat administrada.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                            Conclusi\u00f3<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                            Entendre qui ha de pagar l’IBI en una compravenda immobili\u00e0ria \u00e9s essencial per a evitar conflictes i despeses imprevistes. Com a comprador o venedor a Barcelona, \u00e9s fonamental acordar clarament com es manejar\u00e0 aquest impost en la transacci\u00f3.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                            Coneix qui ha de pagar l’Impost sobre B\u00e9ns immobles (IBI) en una compravenda d’habitatge. Aclareix els teus dubtes sobre aquesta obligaci\u00f3 tribut\u00e0ria en transaccions immobili\u00e0ries.<\/p>\n","protected":false},"author":6,"featured_media":30978,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[365],"tags":[],"class_list":["post-30983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-propiedad-horizontal-ca"],"yoast_head":"\nQui assumeix l'IBI en una compravenda immobili\u00e0ria? - Administraciones Hern\u00e1ndez<\/title>\n<meta name=\"description\" content=\"Coneix qui ha de pagar l'Impost sobre B\u00e9ns immobles (IBI) en una compravenda d'habitatge. Aclareix els teus dubtes sobre aquesta obligaci\u00f3 tribut\u00e0ria en transaccions immobili\u00e0ries.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/adhernandez.com\/ca\/2024\/10\/28\/qui-assumeix-libi-en-una-compravenda-immobiliaria\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qui assumeix l'IBI en una compravenda immobili\u00e0ria? - Administraciones Hern\u00e1ndez\" \/>\n<meta property=\"og:description\" content=\"Coneix qui ha de pagar l'Impost sobre B\u00e9ns immobles (IBI) en una compravenda d'habitatge. 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