{"id":2368,"date":"2026-08-20T22:39:53","date_gmt":"2026-08-20T20:39:53","guid":{"rendered":"https:\/\/info.vivendex.com\/retail\/?p=2368"},"modified":"2026-08-20T22:39:53","modified_gmt":"2026-08-20T20:39:53","slug":"venta-de-locales-comerciales-en-barcelona-con-renuncia-a-la-exencion-de-iva","status":"publish","type":"post","link":"https:\/\/info.vivendex.com\/retail\/venta-de-locales-comerciales-en-barcelona-con-renuncia-a-la-exencion-de-iva\/","title":{"rendered":"Venta de locales comerciales en Barcelona con renuncia a la exenci\u00f3n de IVA"},"content":{"rendered":"<p id=\"p-rc_0496ae3f27d24f47-163\" data-path-to-node=\"13\"><span data-path-to-node=\"13,0\">Al vender un local comercial de segunda mano en Barcelona entre dos empresas o aut\u00f3nomos con derecho a deducir IVA, se puede <b data-path-to-node=\"13,0\" data-index-in-node=\"125\">renunciar a la <a href=\"https:\/\/info.vivendex.com\/retail\/es-retail-impuestos-en-la-compra-de-un-local-iva-o-itp\/\">exenci\u00f3n de IVA<\/a><\/b>. Esto permite al comprador deducirse el 21% de IVA y tributar \u00fanicamente por el <b data-path-to-node=\"13,0\" data-index-in-node=\"236\">3,5% de Actos Jur\u00eddicos Documentados (AJD, <\/b>tarifa AJ53,5 % desde el 27 de junio de 2025 <b data-path-to-node=\"13,0\" data-index-in-node=\"236\">)<\/b><\/span><span data-path-to-node=\"13,2\">, evitando el coste irrecuperable del <b data-path-to-node=\"13,2\" data-index-in-node=\"38\">10% de Transmisiones Patrimoniales Onerosas (ITP)<\/b><\/span><span data-path-to-node=\"13,4\">.<\/span><\/p>\n<p data-path-to-node=\"15\">La compraventa de locales comerciales en Barcelona se rige por particularidades fiscales muy distintas a las de la vivienda residencial.<\/p>\n<p data-path-to-node=\"15\">Si eres propietario de un local comercial en zonas como el Eixample, Gr\u00e0cia, Sarri\u00e0 o Ciutat Vella, optimizar la <strong>carga impositiva de la transacci\u00f3n<\/strong> es clave para cerrar la operaci\u00f3n con \u00e9xito y aumentar el atractivo de tu inmueble frente a inversores y empresarios.<\/p>\n<p data-path-to-node=\"16\">Uno de los mecanismos fiscales m\u00e1s eficientes en Catalu\u00f1a es la <b data-path-to-node=\"16\" data-index-in-node=\"64\">renuncia a la exenci\u00f3n del IVA<\/b>. A continuaci\u00f3n, desglosamos c\u00f3mo opera, qu\u00e9 requisitos exige la Ag\u00e8ncia Tribut\u00e0ria de Catalunya (ATC) y en qu\u00e9 casos resulta la alternativa m\u00e1s rentable.<\/p>\n<h4 data-path-to-node=\"17\">ITP vs. IVA + AJD en locales de segunda mano<\/h4>\n<p id=\"p-rc_0496ae3f27d24f47-164\" data-path-to-node=\"18\"><span data-path-to-node=\"18,0\">Cuando un local comercial es de obra nueva (primera transmisi\u00f3n), la operaci\u00f3n tributa siempre por IVA al 21% m\u00e1s un 1,5% de Actos Jur\u00eddicos Documentados (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\">Sin embargo, cuando se trata de una segunda o ulterior transmisi\u00f3n (local de segunda mano), la operaci\u00f3n queda sujeta por defecto al <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\/\">Impuesto sobre Transmisiones Patrimoniales<\/a> Onerosas (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\">En Catalu\u00f1a, la tarifa general aplicable a locales comerciales (c\u00f3digo LC) es del <b data-path-to-node=\"19,2\" data-index-in-node=\"84\">10%<\/b> hasta 600.000 \u20ac, y despu\u00e9s escala progresiva con tipos marginales del 11 %, 12 % y 13 %<\/span><span data-path-to-node=\"19,4\">. El ITP es un impuesto directo para el comprador que no puede deducirse en las liquidaciones peri\u00f3dicas de impuestos.<\/span><\/p>\n<p id=\"p-rc_0496ae3f27d24f47-166\" data-path-to-node=\"20\"><span data-path-to-node=\"20,0\">Para evitar este sobrecoste, la ley permite la <a href=\"https:\/\/info.vivendex.com\/retail\/es-retail-vender-local-comercial-vender-local-comercial-en-barcelona\/\"><strong>renuncia a la exenci\u00f3n del IVA<\/strong><\/a> si se cumplen condiciones espec\u00edficas<\/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>Concepto<\/th>\n<th>V\u00eda General (ITP)<\/th>\n<th>V\u00eda Renuncia a Exenci\u00f3n IVA<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Impuesto 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\">Deducible*<\/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 Cuota Gradual: <strong>3,5%<\/strong> <span class=\"vivendex-badge badge-blue\">Tarifa AJ5<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Deducibilidad fiscal<\/strong><\/td>\n<td><span style=\"color: #a03232;\">\u2715<\/span> No deducible (coste directo)<\/td>\n<td class=\"highlight-cell\"><span style=\"color: #1a7f48;\">\u2713<\/span> IVA deducible \/ compensable<\/td>\n<\/tr>\n<tr>\n<td><strong>Perfil id\u00f3neo<\/strong><\/td>\n<td>Particulares y consumidores finales<\/td>\n<td><strong>Aut\u00f3nomos y Sociedades<\/strong> (actividad en IVA)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p data-path-to-node=\"22\">*<em>La deducci\u00f3n puede ser total, parcial o inexistente seg\u00fan el destino del local y el porcentaje de prorrata. Adem\u00e1s, normalmente debe analizarse la inversi\u00f3n del sujeto pasivo.<\/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\">Requisitos para aplicar la renuncia a la exenci\u00f3n<\/h4>\n<\/p><p id=\"p-rc_0496ae3f27d24f47-167\" data-path-to-node=\"23\"><span data-path-to-node=\"23,0\">Para que la Agencia Tributaria valide la renuncia a la exenci\u00f3n de IVA en la escritura p\u00fablica de compraventa, deben concurrir los siguientes factores<\/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\u00f3n de los intervinientes:<\/b> Tanto el vendedor como el comprador deben ser sujetos pasivos del IVA (sociedades mercantiles o profesionales aut\u00f3nomos) actuando en el ejercicio de su actividad econ\u00f3mica<\/span><span data-path-to-node=\"24,0,0,2\">. La ATC exige que el vendedor sea empresario o profesional y act\u00fae en su actividad; el comprador debe ser empresario o profesional y tener derecho a deducir total o parcialmente, o destinar el inmueble a operaciones con derecho a deducci\u00f3n.<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\">Derecho a deducci\u00f3n del comprador:<\/b> El adquirente debe tener derecho a la deducci\u00f3n total o parcial del IVA soportado por la adquisici\u00f3n del inmueble<\/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\u00f3n formal en escritura:<\/b> Ambas partes deben dejar constancia expresa en la escritura notarial de compraventa de su voluntad de renunciar a la exenci\u00f3n del IVA y tributar por este impuesto y AJD<\/span><span data-path-to-node=\"24,2,0,2\">.<\/span><\/li>\n<\/ul>\n<h4 data-path-to-node=\"25\">El tr\u00e1mite ante la 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\">Al renunciar a la exenci\u00f3n de IVA, el comprador debe autoliquidar el impuesto de Actos Jur\u00eddicos Documentados mediante el <b data-path-to-node=\"26,0\" data-index-in-node=\"122\">Modelo 600 de la 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 (Renuncia a la exenci\u00f3n de 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\">Tipo impositivo:<\/b> 3,5% sobre el precio de venta escriturado<\/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\">Plazo de presentaci\u00f3n:<\/b> Un mes desde la firma de la escritura de compraventa<\/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\u00f3n telem\u00e1tica:<\/b> Obligatoria para personas jur\u00eddicas y profesionales que act\u00faen como intermediarios fiscales a trav\u00e9s de la sede electr\u00f3nica de la ATC<\/span><span data-path-to-node=\"27,3,0,2\">.<\/span><\/li>\n<\/ul>\n<h4 data-path-to-node=\"28\">Ejemplo pr\u00e1ctico: Venta de un local en Barcelona por 400.000 \u20ac<\/h4>\n<p data-path-to-node=\"29\">Imaginemos un local comercial en Sarri\u00e0-Sant Gervasi cuyo valor de venta pactado es 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\u00f3n A (R\u00e9gimen 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 fondo perdido<\/b> (gasto directo 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\u00f3n B (Renuncia a la exenci\u00f3n de IVA):\u00a0<\/b>El comprador soporta el 21% de IVA (84.000 \u20ac), el cual se deduce o compensa \u00edntegramente en su actividad mercantil. Autoliquida el Modelo 600 con tarifa AJ5 al 3,5%<span style=\"font-size: 15px;\" data-path-to-node=\"30,1,1,1,0,2\">\u00a0= <b data-path-to-node=\"30,1,1,1,0,2\" data-index-in-node=\"3\">14.000 \u20ac<\/b>.\u00a0<\/span><b style=\"font-size: 15px;\" data-path-to-node=\"30,1,1,2,0\" data-index-in-node=\"0\">Ahorro fiscal directo y efectivo:<\/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\">Este ahorro mejora notablemente la capacidad negociadora del vendedor y facilita un cierre de operaci\u00f3n m\u00e1s \u00e1gil y rentable. 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\">nuestro plan de comercializaci\u00f3n para propietarios<\/a>, analizamos la situaci\u00f3n fiscal de tu local antes de lanzarlo al mercado para maximizar el retorno de tu activo.<\/p>\n<h4 data-path-to-node=\"33\">\u2753 Preguntas Frecuentes (FAQ)<\/h4>\n<p data-path-to-node=\"34\"><b data-path-to-node=\"34\" data-index-in-node=\"0\">\u00bfQui\u00e9n paga el 3,5% de AJD en la renuncia a la exenci\u00f3n?<\/b><\/p>\n<p data-path-to-node=\"35\"><span data-path-to-node=\"35,0\">El sujeto pasivo obligado al pago del 3,5% de AJD (Modelo 600) es siempre la parte compradora del inmueble<\/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\">\u00bfQu\u00e9 ocurre con la plusval\u00eda municipal en la venta de un local?<\/b><\/p>\n<p data-path-to-node=\"37\">La plusval\u00eda municipal (IIVTNU) corresponde al vendedor y se abona al Ayuntamiento de Barcelona en los 30 d\u00edas h\u00e1biles posteriores a la venta, calcul\u00e1ndose por el m\u00e9todo real o el coeficiente catastral objetivo.<\/p>\n<p data-path-to-node=\"37\"><span data-slate-fragment=\"JTVCJTdCJTIydHlwZSUyMiUzQSUyMnAlMjIlMkMlMjJjaGlsZHJlbiUyMiUzQSU1QiU3QiUyMnRleHQlMjIlM0ElMjJzaSUyMGVsJTIwdHJhbnNtaXRlbnRlJTIwcGVyc29uYSUyMGYlQzMlQURzaWNhJTIwZXMlMjBubyUyMHJlc2lkZW50ZSUyMGVuJTIwRXNwYSVDMyVCMWElMkMlMjBsYSUyMG9ibGlnYWNpJUMzJUIzbiUyMGRlJTIwcGFnbyUyMHB1ZWRlJTIwZGVzcGxhemFyc2UlMjBhbCUyMGFkcXVpcmVudGUlMjBjb21vJTIwc3VzdGl0dXRvJTJDJTIwc2VnJUMzJUJBbiUyMGxhJTIwaW5mb3JtYWNpJUMzJUIzbiUyMG11bmljaXBhbC4lMjIlN0QlNUQlN0QlNUQ=\">Si el transmitente persona f\u00edsica es no residente en Espa\u00f1a, la obligaci\u00f3n de pago puede desplazarse al adquirente como sustituto, seg\u00fan la informaci\u00f3n municipal.<\/span><\/p>\n<p data-path-to-node=\"38\"><b data-path-to-node=\"38\" data-index-in-node=\"0\">\u00bfSe puede aplicar la renuncia si el comprador es un particular?<\/b><\/p>\n<p data-path-to-node=\"39\"><span data-path-to-node=\"39,0\">No. Si el comprador no ejerce actividad empresarial o profesional con derecho a deducci\u00f3n de IVA, la operaci\u00f3n tributar\u00e1 obligatoriamente por ITP (10%).<\/span><\/p>\n<p data-path-to-node=\"40\"><b data-path-to-node=\"40\" data-index-in-node=\"0\">\u00bfC\u00f3mo afecta el valor de referencia de Catastro en los locales comerciales?<\/b><\/p>\n<p data-path-to-node=\"41\">A diferencia de las viviendas, la mayor\u00eda de locales comerciales en Barcelona a\u00fan carecen de valor de referencia urban\u00edstico individualizado; en ese caso, la base imponible se calcula sobre el precio de mercado escriturado.<\/p>\n<p data-path-to-node=\"41\">La base de AJD inmobiliario se determina por la mayor magnitud aplicable: valor de referencia, valor declarado o precio\/contraprestaci\u00f3n; si no existe valor de referencia certificable, tambi\u00e9n puede entrar el valor de mercado y la comprobaci\u00f3n 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>Al vender un local comercial de segunda mano en Barcelona entre dos empresas o aut\u00f3nomos con derecho a deducir IVA, se puede renunciar a la exenci\u00f3n de IVA. Esto permite al comprador deducirse el 21% de IVA y tributar \u00fanicamente por el 3,5% de Actos Jur\u00eddicos Documentados (AJD, tarifa AJ53,5 % desde el 27 de [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2369,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[32],"tags":[125,124],"class_list":["post-2368","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-locales-comerciales","tag-exencion-de-iva","tag-impuesto-sobre-transmisiones-patrimoniales"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Venta de locales comerciales en Barcelona con renuncia a la exenci\u00f3n de IVA - Vivendex Retail<\/title>\n<meta name=\"description\" content=\"la renuncia a la exenci\u00f3n de IVA en la venta de un local comercial en 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