{"id":2378,"date":"2026-08-20T22:39:53","date_gmt":"2026-08-20T20:39:53","guid":{"rendered":"https:\/\/info.vivendex.com\/retail\/venda-de-locals-comercials-a-barcelona-amb-renuncia-a-lexempcio-diva\/"},"modified":"2026-08-20T22:39:53","modified_gmt":"2026-08-20T20:39:53","slug":"venda-de-locals-comercials-a-barcelona-amb-renuncia-a-lexempcio-diva","status":"publish","type":"post","link":"https:\/\/info.vivendex.com\/retail\/ca\/venda-de-locals-comercials-a-barcelona-amb-renuncia-a-lexempcio-diva\/","title":{"rendered":"Venda de locals comercials a Barcelona amb ren\u00fancia a l&#8217;exempci\u00f3 d&#8217;IVA"},"content":{"rendered":"<p id=\"p-rc_0496ae3f27d24f47-163\" data-path-to-node=\"13\"><span data-path-to-node=\"13,0\">En vendre un local comercial de segona m\u00e0 a Barcelona entre dues empreses o aut\u00f2noms amb dret a deduir IVA, es pot <b data-path-to-node=\"13,0\" data-index-in-node=\"125\">renunciar a l&#8217; <a href=\"https:\/\/info.vivendex.com\/retail\/es-retail-impuestos-en-la-compra-de-un-local-iva-o-itp\/\">exempci\u00f3 d&#8217;IVA<\/a><\/b> . Aix\u00f2 permet al comprador deduir-se el 21% d&#8217;IVA i tributar \u00fanicament pel <b data-path-to-node=\"13,0\" data-index-in-node=\"236\">3,5% d&#8217;Actes Jur\u00eddics Documentats (AJD,<\/b> tarifa AJ53,5% des del 27 de juny de 2025 <b data-path-to-node=\"13,0\" data-index-in-node=\"236\">)<\/b><\/span><span data-path-to-node=\"13,2\">, evitant el cost irrecuperable del <b data-path-to-node=\"13,2\" data-index-in-node=\"38\">10% de Transmissions Patrimonials Oneroses (ITP)<\/b><\/span> <span data-path-to-node=\"13,4\">.<\/span><\/p>\n<p data-path-to-node=\"15\">La compravenda de locals comercials a Barcelona es regeix per particularitats fiscals molt diferents de les de l&#8217;habitatge residencial.<\/p>\n<p data-path-to-node=\"15\">Si sou propietari d&#8217;un local comercial a zones com l&#8217;Eixample, Gr\u00e0cia, Sarri\u00e0 o Ciutat Vella, optimitzar la <strong>c\u00e0rrega impositiva de la transacci\u00f3<\/strong> \u00e9s clau per tancar l&#8217;operaci\u00f3 amb \u00e8xit i augmentar l&#8217;atractiu del vostre immoble davant d&#8217;inversors i empresaris.<\/p>\n<p data-path-to-node=\"16\">Un dels mecanismes fiscals m\u00e9s eficients a Catalunya \u00e9s la <b data-path-to-node=\"16\" data-index-in-node=\"64\">ren\u00fancia a l&#8217;exempci\u00f3 de l&#8217;IVA<\/b> . Tot seguit, desglossem com opera, quins requisits exigeix \u200b\u200bl&#8217;Ag\u00e8ncia Tribut\u00e0ria de Catalunya (ATC) i en quins casos resulta l&#8217;alternativa m\u00e9s rendible.<\/p>\n<h4 data-path-to-node=\"17\">ITP vs. IVA + AJD a locals de segona m\u00e0<\/h4>\n<p id=\"p-rc_0496ae3f27d24f47-164\" data-path-to-node=\"18\"><span data-path-to-node=\"18,0\">Quan un local comercial \u00e9s obra nova (primera transmissi\u00f3), l&#8217;operaci\u00f3 tributa sempre per IVA al 21% m\u00e9s un 1,5% d&#8217;actes jur\u00eddics documentats (AJD, tarifa AJ4)<\/span> <span data-path-to-node=\"18,2\">.<\/span><\/p>\n<p id=\"p-rc_0496ae3f27d24f47-165\" data-path-to-node=\"19\"><span data-path-to-node=\"19,0\">Aix\u00f2 no obstant, quan es tracta d&#8217;una segona o ulterior transmissi\u00f3 (local de segona m\u00e0), l&#8217;operaci\u00f3 queda subjecta per defecte a <b data-path-to-node=\"19,0\" data-index-in-node=\"133\"><a href=\"https:\/\/info.vivendex.com\/retail\/fiscalidad-en-la-compra-de-terrenos-en-cataluna-gastos-e-impuestos\/\">l&#8217;impost sobre transmissions patrimonials<\/a> oneroses (ITP)<\/b><\/span> <span data-path-to-node=\"19,2\">.<\/span> <\/p>\n<p data-path-to-node=\"19\"><span data-path-to-node=\"19,2\">A Catalunya, la tarifa general aplicable a locals comercials (codi LC) \u00e9s del <b data-path-to-node=\"19,2\" data-index-in-node=\"84\">10%<\/b> fins a 600.000 \u20ac, i despr\u00e9s escala progressiva amb tipus marginals de l&#8217;11%, 12% i 13%<\/span><span data-path-to-node=\"19,4\">. L&#8217;ITP \u00e9s un impost directe per al comprador que no es pot deduir a les liquidacions peri\u00f2diques d&#8217;impostos.<\/span><\/p>\n<p id=\"p-rc_0496ae3f27d24f47-166\" data-path-to-node=\"20\"><span data-path-to-node=\"20,0\">Per evitar aquest sobrecost, la llei permet la <a href=\"https:\/\/info.vivendex.com\/retail\/es-retail-vender-local-comercial-vender-local-comercial-en-barcelona\/\"><strong>ren\u00fancia a l&#8217;exempci\u00f3 de l&#8217;IVA<\/strong><\/a> si es compleixen condicions espec\u00edfiques<\/span> <span data-path-to-node=\"20,2\">.<\/span><\/p>\n<p><!-- TABLA COMPARATIVA FISCAL VIVENDEX --><\/p>\n<div class=\"vivendex-table-wrapper\">\n<style>\n    .vivendex-table-wrapper {<br \/>      margin: 30px 0;<br \/>      font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, Oxygen, Ubuntu, Cantarell, \"Open Sans\", \"Helvetica Neue\", sans-serif;<br \/>      color: #333333;<br \/>    }<br \/>    .vivendex-custom-table {<br \/>      width: 100%;<br \/>      border-collapse: separate;<br \/>      border-spacing: 0;<br \/>      border-radius: 8px;<br \/>      overflow: hidden;<br \/>      box-shadow: 0 4px 14px rgba(0, 106, 142, 0.08);<br \/>      border: 1px solid #E8ECEE;<br \/>    }<br \/>    .vivendex-custom-table th {<br \/>      background-color: #006A8E;<br \/>      color: #FFFFFF;<br \/>      padding: 16px 20px;<br \/>      font-size: 15px;<br \/>      font-weight: 600;<br \/>      text-align: left;<br \/>      letter-spacing: 0.3px;<br \/>    }<br \/>    .vivendex-custom-table th:first-child {<br \/>      width: 28%;<br \/>    }<br \/>    .vivendex-custom-table th:nth-child(2) {<br \/>      width: 36%;<br \/>    }<br \/>    .vivendex-custom-table th:last-child {<br \/>      width: 36%;<br \/>      background-color: #005675;<br \/>    }<br \/>    .vivendex-custom-table td {<br \/>      padding: 16px 20px;<br \/>      font-size: 14.5px;<br \/>      line-height: 1.5;<br \/>      border-bottom: 1px solid #F0F2F4;<br \/>      vertical-align: middle;<br \/>    }<br \/>    .vivendex-custom-table tr:nth-child(even) td {<br \/>      background-color: #F9FBFC;<br \/>    }<br \/>    .vivendex-custom-table tr:hover td {<br \/>      background-color: #F0F6F8;<br \/>    }<br \/>    .vivendex-custom-table tr:last-child td {<br \/>      border-bottom: none;<br \/>    }<br \/>    .vivendex-badge {<br \/>      display: inline-block;<br \/>      padding: 3px 8px;<br \/>      border-radius: 4px;<br \/>      font-size: 12px;<br \/>      font-weight: 600;<br \/>    }<br \/>    .badge-gray {<br \/>      background-color: #ECEAE7;<br \/>      color: #555555;<br \/>    }<br \/>    .badge-blue {<br \/>      background-color: #E0F1F7;<br \/>      color: #006A8E;<br \/>    }<br \/>    .highlight-cell {<br \/>      font-weight: 600;<br \/>      color: #006A8E;<br \/>    }\n<p>    @media (max-width: 640px) {<br \/>      .vivendex-custom-table, .vivendex-custom-table thead, .vivendex-custom-table tbody, .vivendex-custom-table th, .vivendex-custom-table td, .vivendex-custom-table tr {<br \/>        display: block;<br \/>      }<br \/>      .vivendex-custom-table thead tr {<br \/>        position: absolute;<br \/>        top: -9999px;<br \/>        left: -9999px;<br \/>      }<br \/>      .vivendex-custom-table tr {<br \/>        margin-bottom: 15px;<br \/>        border: 1px solid #E2E8F0;<br \/>        border-radius: 8px;<br \/>        background: #FFFFFF !important;<br \/>        box-shadow: 0 2px 6px rgba(0,0,0,0.03);<br \/>      }<br \/>      .vivendex-custom-table td {<br \/>        border: none;<br \/>        border-bottom: 1px solid #F1F5F9;<br \/>        position: relative;<br \/>        padding-left: 45%;<br \/>        text-align: right;<br \/>      }<br \/>      .vivendex-custom-table td:last-child {<br \/>        border-bottom: none;<br \/>      }<br \/>      .vivendex-custom-table td:before {<br \/>        position: absolute;<br \/>        top: 16px;<br \/>        left: 15px;<br \/>        width: 40%;<br \/>        padding-right: 10px;<br \/>        white-space: nowrap;<br \/>        text-align: left;<br \/>        font-weight: 600;<br \/>        color: #006A8E;<br \/>      }<br \/>      .vivendex-custom-table td:nth-of-type(1):before { content: \"Concepto\"; }<br \/>      .vivendex-custom-table td:nth-of-type(2):before { content: \"V\u00eda General (ITP)\"; }<br \/>      .vivendex-custom-table td:nth-of-type(3):before { content: \"Renuncia IVA\"; }<br \/>    }<br \/>  <\/p><\/style>\n<table class=\"vivendex-custom-table\">\n<thead>\n<tr>\n<th>Concepte<\/th>\n<th>Via General (ITP)<\/th>\n<th>Via Ren\u00fancia a Exempci\u00f3 IVA<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Impost Principal<\/strong><\/td>\n<td>ITP: <strong>10%<\/strong> (o 11% a partir de 1M\u20ac)<\/td>\n<td class=\"highlight-cell\">IVA: <strong>21%<\/strong> <span class=\"vivendex-badge badge-blue\">Dedu\u00efble*<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Gravamen Notarial (AJD)<\/strong><\/td>\n<td>No aplica <span class=\"vivendex-badge badge-gray\">0%<\/span><\/td>\n<td>AJD Quota Gradual: <strong>3,5%<\/strong> <span class=\"vivendex-badge badge-blue\">Tarifa AJ5<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Dedu\u00efbilitat fiscal<\/strong><\/td>\n<td><span style=\"color: #a03232;\">\u2715<\/span> No dedu\u00efble (cost directe)<\/td>\n<td class=\"highlight-cell\"><span style=\"color: #1a7f48;\">\u2713<\/span> IVA dedu\u00efble \/ compensable<\/td>\n<\/tr>\n<tr>\n<td><strong>Perfil idoni<\/strong><\/td>\n<td>Particulars i consumidors finals<\/td>\n<td><strong>Aut\u00f2noms i Societats<\/strong> (activitat en IVA)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p data-path-to-node=\"22\">*<em>La deducci\u00f3 pot ser total, parcial o inexistent segons la destinaci\u00f3 del local i el percentatge de prorrata. A m\u00e9s, normalment cal analitzar la inversi\u00f3 del subjecte passiu.<\/em><\/p>\n<p data-path-to-node=\"22\"><div id=\"cta\"><div class=\"cta_tipo1\"><div class=\"imagenCTA\"><img decoding=\"async\" class=\"imgCTA\" src=\"https:\/\/info.vivendex.com\/retail\/wp-content\/uploads\/2025\/02\/cta-fiscalidad-compra-local.jpg\"\/><\/div><div class=\"texto\"><div class=\"contenedor\"><p class=\"tituloCTA\"><a class=\"linkCTA titleCTA\" href=\"https:\/\/info.vivendex.com\/retail\/fiscalidad-en-la-compra-de-un-inmueble\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=fiscalidad_compra_local_es&amp;utm_gen=utmdc\">Impuestos en la compra de un local<\/a><\/p><p class=\"subtituloCTA\">\u00bfIVA o ITP? Conoce qu\u00e9 impuestos pagar\u00e1s en cada caso<\/p><div class=\"botonCTA\"><a class=\"linkCTA botontextCTA\" href=\"https:\/\/info.vivendex.com\/retail\/fiscalidad-en-la-compra-de-un-inmueble\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=fiscalidad_compra_local_es&amp;utm_gen=utmdc\">Descargar Infograf\u00eda<\/a><\/div><\/div><\/div><\/div><style>.cta_tipo1 {font-family: \"muli\";width: 100%;max-width: 100%;height: 225px;margin: 0 auto;box-sizing: border-box;flex-wrap: nowrap;display: flex;justify-content: center;align-items: center;overflow: hidden;background: #fff;position: relative;}.cta_tipo1 .imagenCTA {width: 55%;top: 0;left: 0;height: 100%;}.cta_tipo1 .imagenCTA img {width: 100%;height: 100%;object-fit: cover;}.cta_tipo1 .texto {position: relative;background-color: #006a8e;width: 45%;height: 100%;z-index: 2;}.cta_tipo1 .texto .contenedor {width: 100%;height: 100%;display: flex;flex-direction: column;align-items: center;justify-content: center;}.cta_tipo1 .texto .contenedor p {font-weight: bold;text-transform: uppercase;text-align: center;margin: 0;}.cta_tipo1 .texto .contenedor p.tituloCTA {margin-bottom: 10px;width: 94%;line-height: initial;}.cta_tipo1 .texto .contenedor p a.linkCTA.titleCTA {color: #d4cfca;font-size: 20px;}.cta_tipo1 .texto .contenedor p.subtituloCTA {color:#fff;font-weight: normal;font-size: 16px;text-transform: none;margin: 5px 20px 20px;}.cta_tipo1 .texto .contenedor p a {text-decoration: none;color: #fff;}.cta_tipo1 .botonCTA {display: flex;}.cta_tipo1 .botonCTA a {font-size: 14px;background: #fff;padding: 15px 10px;color: #006a8e;text-decoration: none;border-radius: 0px;}@media (max-width:600px) {.cta_tipo1 {height: auto;flex-wrap: wrap;}.cta_tipo1 .imagenCTA {height: 200px;width: 100%;}.cta_tipo1 .texto {padding-top: 10px;width: 100%;}.cta_tipo1 .botonCTA {margin-top: 10px;margin-bottom: 20px;}}<\/style><\/div>\n<h4 data-path-to-node=\"22\"><\/h4>\n<h4 data-path-to-node=\"22\">Requisits per aplicar la ren\u00fancia a l&#8217;exempci\u00f3<\/h4>\n<\/p><p id=\"p-rc_0496ae3f27d24f47-167\" data-path-to-node=\"23\"><span data-path-to-node=\"23,0\">Perqu\u00e8 l&#8217;Ag\u00e8ncia Tribut\u00e0ria validi la ren\u00fancia a l&#8217;exempci\u00f3 d&#8217;IVA a l&#8217;escriptura p\u00fablica de compravenda, han de conc\u00f3rrer els factors seg\u00fcents<\/span> <span data-path-to-node=\"23,2\">:<\/span><\/p>\n<ul>\n<li id=\"p-rc_0496ae3f27d24f47-168\" data-path-to-node=\"24,0,0\"><span data-path-to-node=\"24,0,0,0\"><b data-path-to-node=\"24,0,0,0\" data-index-in-node=\"0\">Condici\u00f3 dels intervinents:<\/b> Tant el venedor com el comprador han de ser subjectes passius de l&#8217;IVA (societats mercantils o professionals aut\u00f2noms) actuant a l&#8217;exercici de la seva activitat econ\u00f2mica<\/span><span data-path-to-node=\"24,0,0,2\">. L&#8217;ATC exigeix \u200b\u200bque el venedor sigui empresari o professional i actu\u00ef a la seva activitat; el comprador ha de ser empresari o professional i tenir dret a deduir totalment o parcialment, o destinar limmoble a operacions amb dret a deducci\u00f3.<br \/>\n<\/span><\/li>\n<li id=\"p-rc_0496ae3f27d24f47-169\" data-path-to-node=\"24,1,0\"><span data-path-to-node=\"24,1,0,0\"><b data-path-to-node=\"24,1,0,0\" data-index-in-node=\"0\">Dret a deducci\u00f3 del comprador:<\/b> L&#8217;adquirent ha de tenir dret a la deducci\u00f3 total o parcial de l&#8217;IVA suportat per l&#8217;adquisici\u00f3 de l&#8217;immoble<\/span> <span data-path-to-node=\"24,1,0,2\">.<\/span><\/li>\n<li id=\"p-rc_0496ae3f27d24f47-170\" data-path-to-node=\"24,2,0\"><span data-path-to-node=\"24,2,0,0\"><b data-path-to-node=\"24,2,0,0\" data-index-in-node=\"0\">Manifestaci\u00f3 formal en escriptura:<\/b> Ambdues parts han de deixar const\u00e0ncia expressa a l&#8217;escriptura notarial de compravenda de la seva voluntat de renunciar a l&#8217;exempci\u00f3 de l&#8217;IVA i tributar per aquest impost i AJD<\/span> <span data-path-to-node=\"24,2,0,2\">.<\/span><\/li>\n<\/ul>\n<h4 data-path-to-node=\"25\">El tr\u00e0mit davant de l&#8217;Ag\u00e8ncia Tribut\u00e0ria de Catalunya (ATC)<\/h4>\n<p id=\"p-rc_0496ae3f27d24f47-171\" data-path-to-node=\"26\"><span data-path-to-node=\"26,0\">En renunciar a l&#8217;exempci\u00f3 d&#8217;IVA, el comprador ha d&#8217;autoliquidar l&#8217;impost d&#8217;actes jur\u00eddics documentats mitjan\u00e7ant el <b data-path-to-node=\"26,0\" data-index-in-node=\"122\">model 600 de l&#8217;ATC<\/b><\/span> <span data-path-to-node=\"26,2\">:<\/span><\/p>\n<ul>\n<li id=\"p-rc_0496ae3f27d24f47-172\" data-path-to-node=\"27,0,0\"><span data-path-to-node=\"27,0,0,0\"><b data-path-to-node=\"27,0,0,0\" data-index-in-node=\"0\">Tarifa:<\/b> AJ5 (Ren\u00fancia a l&#8217;exempci\u00f3 d&#8217;IVA)<\/span> <span data-path-to-node=\"27,0,0,2\">.<\/span><\/li>\n<li id=\"p-rc_0496ae3f27d24f47-173\" data-path-to-node=\"27,1,0\"><span data-path-to-node=\"27,1,0,0\"><b data-path-to-node=\"27,1,0,0\" data-index-in-node=\"0\">Tipus impositiu:<\/b> 3,5% sobre el preu de venda escripturat<\/span> <span data-path-to-node=\"27,1,0,2\">.<\/span><\/li>\n<li id=\"p-rc_0496ae3f27d24f47-174\" data-path-to-node=\"27,2,0\"><span data-path-to-node=\"27,2,0,0\"><b data-path-to-node=\"27,2,0,0\" data-index-in-node=\"0\">Termini de presentaci\u00f3:<\/b> Un mes des de la signatura de l&#8217;escriptura de compravenda<\/span> <span data-path-to-node=\"27,2,0,2\">.<\/span><\/li>\n<li id=\"p-rc_0496ae3f27d24f47-175\" data-path-to-node=\"27,3,0\"><span data-path-to-node=\"27,3,0,0\"><b data-path-to-node=\"27,3,0,0\" data-index-in-node=\"0\">Presentaci\u00f3 telem\u00e0tica:<\/b> Obligat\u00f2ria per a persones jur\u00eddiques i professionals que actu\u00efn com a intermediaris fiscals a trav\u00e9s de la seu electr\u00f2nica de l&#8217;ATC<\/span> <span data-path-to-node=\"27,3,0,2\">.<\/span><\/li>\n<\/ul>\n<h4 data-path-to-node=\"28\">Exemple pr\u00e0ctic: Venda d\u00b4un local a Barcelona per 400.000 \u20ac<\/h4>\n<p data-path-to-node=\"29\">Imaginem un local comercial a Sarri\u00e0-Sant Gervasi el valor de venda pactat del qual \u00e9s de 400.000 \u20ac:<\/p>\n<ul>\n<li id=\"p-rc_0496ae3f27d24f47-176\" data-path-to-node=\"30,0,0\"><span data-path-to-node=\"30,0,0,0\"><b data-path-to-node=\"30,0,0,0\" data-index-in-node=\"0\">Opci\u00f3 A (R\u00e8gim general ITP):<\/b> El comprador liquida ITP al 10%<\/span> <span data-path-to-node=\"30,0,0,2\">= <b data-path-to-node=\"30,0,0,2\" data-index-in-node=\"3\">40.000 \u20ac a fons perdut<\/b> (despesa directa no recuperable).<\/span><\/li>\n<li data-path-to-node=\"30,1,0\"><b data-path-to-node=\"30,1,0\" data-index-in-node=\"0\">Opci\u00f3 B (Ren\u00fancia a l&#8217;exempci\u00f3 d&#8217;IVA):<\/b> El comprador suporta el 21% d&#8217;IVA (84.000 \u20ac), el qual es dedueix o es compensa \u00edntegrament en la seva activitat mercantil. Autoliquida el Model 600 amb tarifa AJ5 al 3,5% <span style=\"font-size: 15px;\" data-path-to-node=\"30,1,1,1,0,2\">= <b data-path-to-node=\"30,1,1,1,0,2\" data-index-in-node=\"3\">14.000 \u20ac<\/b> .<\/span> <b style=\"font-size: 15px;\" data-path-to-node=\"30,1,1,2,0\" data-index-in-node=\"0\">Estalvi fiscal directe i efectiu:<\/b> <b style=\"font-size: 15px;\" data-path-to-node=\"30,1,1,2,0\" data-index-in-node=\"34\">26.000 \u20ac<\/b> <span style=\"font-size: 15px;\">.<\/span><\/li>\n<\/ul>\n<p data-path-to-node=\"31\">Aquest estalvi millora notablement la capacitat negociadora del venedor i facilita un tancament d\u201foperaci\u00f3 m\u00e9s \u00e0gil i rendible. En <a class=\"ng-star-inserted\" href=\"https:\/\/www.google.com\/search?q=https:\/\/info.vivendex.com\/retail\/vender-local-comercial-barcelona\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahgKEwjqnNjDxa6WAxUAAAAAHQAAAAAQ_AI\">el nostre pla de comercialitzaci\u00f3 per a propietaris<\/a> , analitzem la situaci\u00f3 fiscal del teu local abans de llan\u00e7ar-lo al mercat per maximitzar el retorn del teu actiu.<\/p>\n<h4 data-path-to-node=\"33\">\u2753 Preguntes Freq\u00fcents (FAQ)<\/h4>\n<p data-path-to-node=\"34\"><b data-path-to-node=\"34\" data-index-in-node=\"0\">Qui paga el 3,5% d&#8217;AJD a la ren\u00fancia a l&#8217;exempci\u00f3?<\/b><\/p>\n<p data-path-to-node=\"35\"><span data-path-to-node=\"35,0\">El subjecte passiu obligat al pagament del 3,5% d&#8217;AJD (Model 600) \u00e9s sempre la part compradora de l&#8217;immoble<\/span> <span data-path-to-node=\"35,2\">.<\/span><\/p>\n<p data-path-to-node=\"36\"><b data-path-to-node=\"36\" data-index-in-node=\"0\">Qu\u00e8 passa amb la plusv\u00e0lua municipal a la venda d&#8217;un local?<\/b><\/p>\n<p data-path-to-node=\"37\">La plusv\u00e0lua municipal (IIVTNU) correspon al venedor i s&#8217;abona a l&#8217;Ajuntament de Barcelona en els 30 dies h\u00e0bils posteriors a la venda, i es calcula pel m\u00e8tode real o el coeficient cadastral objectiu.<\/p>\n<p data-path-to-node=\"37\"><span data-slate-fragment=\"JTVCJTdCJTIydHlwZSUyMiUzQSUyMnAlMjIlMkMlMjJjaGlsZHJlbiUyMiUzQSU1QiU3QiUyMnRleHQlMjIlM0ElMjJzaSUyMGVsJTIwdHJhbnNtaXRlbnRlJTIwcGVyc29uYSUyMGYlQzMlQURzaWNhJTIwZXMlMjBubyUyMHJlc2lkZW50ZSUyMGVuJTIwRXNwYSVDMyVCMWElMkMlMjBsYSUyMG9ibGlnYWNpJUMzJUIzbiUyMGRlJTIwcGFnbyUyMHB1ZWRlJTIwZGVzcGxhemFyc2UlMjBhbCUyMGFkcXVpcmVudGUlMjBjb21vJTIwc3VzdGl0dXRvJTJDJTIwc2VnJUMzJUJBbiUyMGxhJTIwaW5mb3JtYWNpJUMzJUIzbiUyMG11bmljaXBhbC4lMjIlN0QlNUQlN0QlNUQ=\">Si el transmitent persona f\u00edsica \u00e9s no resident a Espanya, l&#8217;obligaci\u00f3 de pagament es pot despla\u00e7ar a l&#8217;adquirent com a substitut, segons la informaci\u00f3 municipal.<\/span><\/p>\n<p data-path-to-node=\"38\"><b data-path-to-node=\"38\" data-index-in-node=\"0\">Es pot aplicar la ren\u00fancia si el comprador \u00e9s particular?<\/b><\/p>\n<p data-path-to-node=\"39\"><span data-path-to-node=\"39,0\">No. Si el comprador no exerceix activitat empresarial o professional amb dret a deducci\u00f3 dIVA, loperaci\u00f3 tributar\u00e0 obligat\u00f2riament per ITP (10%).<\/span><\/p>\n<p data-path-to-node=\"40\"><b data-path-to-node=\"40\" data-index-in-node=\"0\">Com afecta el valor de refer\u00e8ncia de Cadastre als locals comercials?<\/b><\/p>\n<p data-path-to-node=\"41\">A difer\u00e8ncia dels habitatges, la majoria de locals comercials a Barcelona encara no tenen valor de refer\u00e8ncia urban\u00edstic individualitzat; en aquest cas, la base imposable es calcula sobre el preu de mercat escripturat.<\/p>\n<p data-path-to-node=\"41\">La base d&#8217;AJD immobiliari es determina per la m\u00e0xima magnitud aplicable: valor de refer\u00e8ncia, valor declarat o preu\/contraprestaci\u00f3; si no hi ha valor de refer\u00e8ncia certificable, tamb\u00e9 hi pot entrar el valor de mercat i la comprovaci\u00f3 administrativa.<\/p>\n<p data-path-to-node=\"41\"><div id=\"cta\"><div class=\"cta_tipo1\"><div class=\"imagenCTA\"><img decoding=\"async\" class=\"imgCTA\" src=\"https:\/\/info.vivendex.com\/retail\/wp-content\/uploads\/2025\/02\/cta_valorar_local_es.jpg\"\/><\/div><div class=\"texto\"><div class=\"contenedor\"><p class=\"tituloCTA\"><a class=\"linkCTA titleCTA\" href=\"https:\/\/info.vivendex.com\/retail\/valoracion-local-comercial\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=valoracion_local_es&amp;utm_gen=utmdc\">\u00bfCu\u00e1nto vale tu local?<\/a><\/p><p class=\"subtituloCTA\">Conoce el precio al que debes vender o alquilar<\/p><div class=\"botonCTA\"><a class=\"linkCTA botontextCTA\" href=\"https:\/\/info.vivendex.com\/retail\/valoracion-local-comercial\/?utm_source=Blog&amp;utm_medium=CTA&amp;utm_campaign=valoracion_local_es&amp;utm_gen=utmdc\">Valorar local<\/a><\/div><\/div><\/div><\/div><style>.cta_tipo1 {font-family: \"muli\";width: 100%;max-width: 100%;height: 225px;margin: 0 auto;box-sizing: border-box;flex-wrap: nowrap;display: flex;justify-content: center;align-items: center;overflow: hidden;background: #fff;position: relative;}.cta_tipo1 .imagenCTA {width: 55%;top: 0;left: 0;height: 100%;}.cta_tipo1 .imagenCTA img {width: 100%;height: 100%;object-fit: cover;}.cta_tipo1 .texto {position: relative;background-color: #006a8e;width: 45%;height: 100%;z-index: 2;}.cta_tipo1 .texto .contenedor {width: 100%;height: 100%;display: flex;flex-direction: column;align-items: center;justify-content: center;}.cta_tipo1 .texto .contenedor p {font-weight: bold;text-transform: uppercase;text-align: center;margin: 0;}.cta_tipo1 .texto .contenedor p.tituloCTA {margin-bottom: 10px;width: 94%;line-height: initial;}.cta_tipo1 .texto .contenedor p a.linkCTA.titleCTA {color: #d4cfca;font-size: 20px;}.cta_tipo1 .texto .contenedor p.subtituloCTA {color:#fff;font-weight: normal;font-size: 16px;text-transform: none;margin: 5px 20px 20px;}.cta_tipo1 .texto .contenedor p a {text-decoration: none;color: #fff;}.cta_tipo1 .botonCTA {display: flex;}.cta_tipo1 .botonCTA a {font-size: 14px;background: #fff;padding: 15px 10px;color: #006a8e;text-decoration: none;border-radius: 0px;}@media (max-width:600px) {.cta_tipo1 {height: auto;flex-wrap: wrap;}.cta_tipo1 .imagenCTA {height: 200px;width: 100%;}.cta_tipo1 .texto {padding-top: 10px;width: 100%;}.cta_tipo1 .botonCTA {margin-top: 10px;margin-bottom: 20px;}}<\/style><\/div>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>En vendre un local comercial de segona m\u00e0 a Barcelona entre dues empreses o aut\u00f2noms amb dret a deduir IVA, es pot renunciar a l&#8217; exempci\u00f3 d&#8217;IVA . Aix\u00f2 permet al comprador deduir-se el 21% d&#8217;IVA i tributar \u00fanicament pel 3,5% d&#8217;Actes Jur\u00eddics Documentats (AJD, tarifa AJ53,5% des del 27 de juny de 2025 ), [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2379,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[37],"tags":[127,126],"class_list":["post-2378","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-locals-comercials","tag-exempcio-diva","tag-impost-sobre-transmissions-patrimonials"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Venda de locals comercials a Barcelona amb ren\u00fancia a l&#039;exempci\u00f3 d&#039;IVA - Vivendex Retail<\/title>\n<meta name=\"description\" content=\"la ren\u00fancia a l&#039;exempci\u00f3 d&#039;IVA a la 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