{"id":39544,"date":"2025-01-17T05:46:01","date_gmt":"2025-01-17T05:46:01","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=39544"},"modified":"2025-01-26T04:05:51","modified_gmt":"2025-01-26T04:05:51","slug":"my-first-place-to-rent","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/","title":{"rendered":"My first place to rent"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"39544\" class=\"elementor elementor-39544\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c962067 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c962067\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ee215a6\" data-id=\"ee215a6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee0b0d8 elementor-widget elementor-widget-text-editor\" data-id=\"ee0b0d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><i>You want to invest in real estate, and you have the opportunity to buy <\/i><i>a used, already rented property that offers a good return on investment.<\/i><\/p><p>Who hasn&#8217;t thought about buying a property to make a profit from it? In principle it is a good idea and here we will give you some tips so that you don&#8217;t have to pay too much tax.<\/p><p>We are going to talk about the reverse charge, often unknown when it comes to buying premises.<\/p><p>And a good tool when buying and renting premises.<\/p><p class=\"p1\"><i>If this will be the <\/i><i>first premises you will be renting, take a look at some tax issues to consider.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-76b5f2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76b5f2d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8e98507\" data-id=\"8e98507\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b818349 elementor-widget elementor-widget-heading\" data-id=\"b818349\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Taxation of the purchase of premises<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1957b51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1957b51\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-51ae2d6\" data-id=\"51ae2d6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-663a767 elementor-widget elementor-widget-text-editor\" data-id=\"663a767\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"p1\">Waiver of VAT exemption<\/h3><h4 class=\"p2\">Second transfer<\/h4><p class=\"p2\">If you purchase a used property, as it is a second transfer, the purchase <strong>will be exempt from VAT.<\/strong><\/p><p class=\"p2\">Therefore, in principle, <strong>you will have to pay Transfer Tax (ITP-TPO<\/strong>) at a rate of between 6 and 11% (depending on the autonomous community) on the higher value between the transfer value and the reference value of the <span class=\"s2\">property (premises do not usually have a reference value, for the moment)<\/span><span class=\"s2\">.<\/span><\/p><p class=\"p4\">There are some exceptions to this rule.<\/p><p class=\"p4\">Thus, second supplies of immovable property are subject to VAT in the following cases:<\/p><ul><li class=\"p4\">When they are made in the exercise of a purchase option inherent in a lease contract by companies engaged in financial leasing.<\/li><li class=\"p4\">When the building is to be refurbished by the purchaser.<\/li><li class=\"p4\">When the building is to be demolished prior to a new development.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-efb5dce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"efb5dce\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c364d12\" data-id=\"c364d12\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c82b1ed elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"c82b1ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/declaraciones-informativas-otros-impuestos-tasas\/impuesto-sobre-transmisiones-patrimoniales-actos-juridicos\/itp-ajd-transmisiones-derechos-reales-fianzas.html\" rel=\"noopener\">ITP-TPO<\/a><\/strong> stands for transfer tax &#8211; impuesto sobre transmisiones patrimoniales onerosas &#8211; transfer of property for valuable consideration<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d9c6e03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d9c6e03\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b3ea0b3\" data-id=\"b3ea0b3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2781e85 elementor-widget elementor-widget-text-editor\" data-id=\"2781e85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"p1\">To rent the premises with VAT.<\/h3><p class=\"p1\">The ITP-TPO tax is a problem because, unlike VAT, <strong>the ITP<\/strong> <strong> tax is not deductible<\/strong> and implies a higher purchase cost.<\/p><p class=\"p1\">However, remember that it is <strong>possible to waive the VAT exemption<\/strong>, so that VAT is levied instead of the ITP-TPO.<\/p><p class=\"p1\">This is possible if the following conditions are met:<\/p><ul><li class=\"p1\">If you intend to use the property in an activity that <strong>will entitle you to deduct all or part of the VAT<\/strong>paid (if you are going to rent it out charging VAT, this requirement will be fulfilled).<\/li><li class=\"p1\"><span style=\"color: #ff0000;\">VERY IMPORTANT<\/span> AND if the seller is a businessman and <strong>is using the property in his business<\/strong> (for example, if he is a lawyer who has his office there, or if he is a real estate agent who carries out his business there, or if he simply rents the property to a third party), this requirement is met.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-667d9ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"667d9ac\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e4a0a7f\" data-id=\"e4a0a7f\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc81450 elementor-widget elementor-widget-heading\" data-id=\"fc81450\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Effects of the waiver of ITP<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a8a5828 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8a5828\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a4e8aed\" data-id=\"a4e8aed\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-228473f elementor-widget elementor-widget-text-editor\" data-id=\"228473f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"p1\">Stamp duty stamp duty (AJD)<\/h3><p>It could not be all good news, as you will be renting the premises with VAT, waiving the exemption will generally be <strong>in your best interest:<\/strong><\/p><ul><li class=\"p1\">If the waiver is agreed, the vendor <strong>will have to invoice the sale<\/strong> of the premises exclusive of VAT.<\/li><li class=\"p1\">In this case, the so-called &#8220;<span style=\"color: #ff0000;\"><strong>reverse charge<\/strong><\/span>&#8221; (ISP) will occur, so that <strong>you will have to deduct the VAT<\/strong> in the quarterly tax return applicable to the transfer (21% in the case of premises).<\/li><\/ul><p>This self-deduction <strong><span style=\"text-decoration: underline;\">will not entail a higher cost for you,<\/span><\/strong> since in principle, as the premises will be rented with VAT,<strong> you will also be entitled to deduct the<\/strong> input<strong> VAT<\/strong>.<\/p><ul><li class=\"p1\"><strong>You will only have to pay the stamp<\/strong> duty (ITP-AJD).<\/li><\/ul><p class=\"p1\">This tax varies <strong>between 1.5 and 2.5%<\/strong> of the assignable value of the property, depending on the autonomous community.<\/p><p>This tax will be added to the value of the premises for its depreciation.<\/p><p class=\"p2\">Although the purchase is subject to VAT and is exempt from ITP, it is a transaction that is formalised in a <strong>deed before a notary<\/strong> and registered in the Land Registry, so it is subject to AJD.<\/p><p class=\"p2\">When the VAT exemption is waived, the AJD required by the Autonomous Communities <strong>is usually higher<\/strong> than in other transactions (in other cases, the tax rate is usually between 1 and 1.5% of the deed value).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-45b2c6b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45b2c6b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a013b6\" data-id=\"3a013b6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a3452c3 elementor-widget elementor-widget-heading\" data-id=\"a3452c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Example of waiver of ITP<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-99371df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99371df\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-147cf48\" data-id=\"147cf48\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-624c233 elementor-widget elementor-widget-text-editor\" data-id=\"624c233\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"p1\">Ejemplo de inversi\u00f3n del sujeto pasivo<\/h3><p class=\"p1\">Usted adquiere un inmueble usado por 200.000 euros (el valor de referencia es inferior).<\/p><p class=\"p1\">Si el ITP-TPO de la comunidad aut\u00f3noma es del 8% y el ITP-AJD en caso de renuncia a la exenci\u00f3n de IVA es del 2%, dicha renuncia <strong>le permitir\u00e1 ahorrarse 12.000 euros:<\/strong><\/p><p class=\"p2\">Concepto \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <span class=\"s2\">Con renuncia \u00a0 \u00a0 \u00a0<strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0Sin renuncia<\/strong><\/span><\/p><p class=\"p2\"><span class=\"s1\">IVA rep. 21% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 42.000 (1) \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0&#8211;<\/span><\/p><p class=\"p3\">IVA deducible 21% \u00a0 \u00a0 \u00a0 \u00a0&#8211; 42.000 (1) \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 &#8211;<\/p><p class=\"p4\"><span class=\"s1\">ITP-AJD 2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a04.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 &#8211;<\/span><\/p><p class=\"p4\"><span class=\"s1\">ITP-TPO 8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0&#8211; \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 16.000<\/span><\/p><p class=\"p4\">Coste fiscal \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 4.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 16.000\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9986abb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9986abb\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dea2bbf\" data-id=\"dea2bbf\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33cee91 elementor-widget elementor-widget-text-editor\" data-id=\"33cee91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">1. You will have to charge VAT yourself, so you will have to declare at the same time a higher output VAT and a higher input VAT (which will be deductible).<\/p><p class=\"p2\">As indicated above, in these cases the seller <strong>does not have to charge VAT on his invoice<\/strong>; it is sufficient that, when issuing the invoice, he includes <strong>a statement such as<\/strong> &#8220;<em>Reverse charge transaction in accordance with Article 84.1.2.2.e) <\/em><span class=\"s1\"><em>of the VAT Law<\/em>&#8220;. <\/span><\/p><h4 class=\"p4\">Communications<\/h4><p class=\"p4\">On the other hand, there are a number of communication obligations between the parties which are essential for the VAT exemption and the <span class=\"s2\">ISP<\/span> reverse charge to be applied<\/p><ul><li class=\"p4\">The seller must inform you in writing that he is waiving the exemption.<\/li><li class=\"p4\">You, for your part, must inform him that, in connection with the purchase and for VAT purposes, you are acting in your capacity as a businessman and are entitled to<\/li><li class=\"p4\">to deduct all or part of the input VAT.<\/li><li class=\"p4\">Such statements may be included in the deed of sale itself, without any additional communication being required.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b9edc41 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b9edc41\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f09d3f9\" data-id=\"f09d3f9\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aefe3be elementor-align-center elementor-widget elementor-widget-button\" data-id=\"aefe3be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I want to change my consultancy<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fca0f8d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fca0f8d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d1c002b\" data-id=\"d1c002b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-078f0e0 elementor-widget elementor-widget-heading\" data-id=\"078f0e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beware of pro-rata <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0d163ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d163ce\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bfdbbf2\" data-id=\"bfdbbf2\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6dc8516 elementor-widget elementor-widget-text-editor\" data-id=\"6dc8516\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"p1\">Check if you are on a pro-rata basis<\/h3><h4 class=\"p2\">Do you do other activities?<\/h4><p class=\"p2\">As stated above, since you intend to let the premises with VAT, you <strong>will in principle be entitled to deduct the VAT<\/strong> you bear on your purchase and this tax will not cost you more.<\/p><p class=\"p2\">However, <strong>this may change if,<\/strong> at the time of acquiring your first premises to let, you are carrying on <strong>any activity for which you do not have to charge VAT. <\/strong><\/p><p class=\"p2\">In case you are obliged to apply the pro-rata regime (because you carry out one activity with VAT and another one which is exempt), you may not be able to deduct all the input VAT for the premises.<\/p><h4 class=\"p2\">Same sector differentiated<\/h4><p class=\"p2\">You are obliged to apply the pro-rata regime if the other activity you are carrying out forms part of the same sector as the activity of renting premises.<\/p><p class=\"p2\">This will be the case if both activities have <strong>the first three digits of the CNAE<\/strong> in common or if the deduction percentage of the other activity with respect to the rental of premises does not differ by more than 50 <span class=\"s1\">points<\/span>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-758c27e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"758c27e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-78e87de\" data-id=\"78e87de\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd17aa8 elementor-widget elementor-widget-text-editor\" data-id=\"cd17aa8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If the two activities <strong>are not part of the same distinct sector<\/strong> (i.e. if they are part of two different sectors of activity), the input VAT is deductible separately in each sector, so you can deduct all the input VAT for the premises.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4c34f49 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c34f49\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6c7b4c4\" data-id=\"6c7b4c4\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67738c9 elementor-widget elementor-widget-heading\" data-id=\"67738c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rental housing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-57b25c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57b25c3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f81ec3e\" data-id=\"f81ec3e\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-04b52a3 elementor-widget elementor-widget-text-editor\" data-id=\"04b52a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">The most common case of application of the pro-rata regime is if, at the same time as the premises, you are also renting a dwelling (an exempt activity that does not entitle you to deduct VAT and which has the same three-digit CNAE as the rental of premises -CNAE 682-).<\/p><p class=\"p1\">In this case, if you do nothing, in the VAT return for the quarter in which you acquire the premises, you will have to provisionally apply the previous year&#8217;s pro-rata, which will be 0%, the previous year&#8217;s pro-rata, which will be 0% (you will not be able to deduct anything at that time).<\/p><p class=\"p1\">At the end of the year you will be able to regularise the deduction according to the pro-rata.<\/p><p class=\"p1\">However, even if you have income from renting the premises, the pro-rata will still not be 100%, so you will not be able to deduct all the VAT paid on the purchase of the premises.<\/p><p class=\"p1\">In the following years, you will have to apply the reverse charge system if the definitive pro-rata for each year differs by more than ten points from that of the year of purchase of the premises.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-78c2f0b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78c2f0b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f82ea0\" data-id=\"2f82ea0\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-04e1b99 elementor-widget elementor-widget-heading\" data-id=\"04e1b99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Opt for the special apportionment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-874e5e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"874e5e9\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aeb3864\" data-id=\"aeb3864\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4f7b87 elementor-widget elementor-widget-text-editor\" data-id=\"a4f7b87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"p1\">What is the special apportionment?<\/h3><p class=\"p1\">Well, to avoid this problem and to be able to deduct all the VAT on the premises from the beginning,<strong> opt for the so-called special apportionment<\/strong>.<\/p><p class=\"p1\">With this type of apportionment, the input VAT on the purchase of goods and services used exclusively in the business of renting the premises <strong>will be 100% deductible<\/strong>.<\/p><h3 class=\"p2\">Applying for the special deductible proportion<\/h3><p class=\"p2\">When you start the new activity (if applicable, the rental of premises), you can opt for the special pro-rata until the end of the filing period corresponding to the period in which you start earning income.<\/p><p class=\"p2\">To do so, you must file a census return (form 036).<\/p><p class=\"p2\">In this way, you can deduct the input VAT for the premises from the outset.<\/p><p class=\"p4\">In general, the option for the special deductible proportion must be made in the last VAT return of the year.<\/p><p class=\"p4\">However, when starting a new activity different from the one you have been carrying out, you can opt for it earlier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b818bc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b818bc3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10cce84\" data-id=\"10cce84\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a37e126 elementor-widget elementor-widget-text-editor\" data-id=\"a37e126\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><i>\u00a0If you are buying second-hand premises, you can apply for a <\/i><i style=\"font-size: 1.2em; letter-spacing: inherit;\">waiver of the exemption and deduct VAT yourself, avoiding paying ITP-<\/i><i style=\"font-size: 1.2em; letter-spacing: inherit;\">TPO <\/i><i style=\"font-size: 1.2em; letter-spacing: inherit;\">.<\/i><\/p><p class=\"p1\"><i>If you already have a rented property, apply for the <\/i><i>special <\/i><i>apportionment <\/i><i>to be able to deduct all the VAT on the premises.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>You want to invest in real estate, and you have the opportunity to buy a used, already rented property that offers a good return on investment. Who hasn&#8217;t thought about buying a property to make a profit from it? In principle it is a good idea and here we will give you some tips so [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":39073,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-39544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales-1140x445.webp",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales-463x348.webp",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales-300x169.webp",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales.webp",1280,720,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>My first place to rent - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"description\" content=\"Tax aspects to consider when investing in rented premises. Find out about the exceptions and the tax to pay.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"My first place to rent\" \/>\n<meta property=\"og:description\" content=\"Tax aspects to consider when investing in rented premises. Find out about the exceptions and the tax to pay.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/\" \/>\n<meta property=\"og:site_name\" content=\"Asesor\u00eda Orihuela Costa\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/asesoriaorihuelacosta\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/patrick.gordinneperez\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-17T05:46:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-26T04:05:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Patrick Gordinne Perez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patrick Gordinne Perez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/my-first-place-to-rent\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/my-first-place-to-rent\\\/\"},\"author\":{\"name\":\"Patrick Gordinne Perez\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#\\\/schema\\\/person\\\/6614ce8cf6d2de542aaf351629fd539e\"},\"headline\":\"My first place to rent\",\"datePublished\":\"2025-01-17T05:46:01+00:00\",\"dateModified\":\"2025-01-26T04:05:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/my-first-place-to-rent\\\/\"},\"wordCount\":1559,\"publisher\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/my-first-place-to-rent\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/alquiler-de-locales.webp\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/my-first-place-to-rent\\\/\",\"url\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/my-first-place-to-rent\\\/\",\"name\":\"My first place to rent - Asesor\u00eda Orihuela Costa\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/my-first-place-to-rent\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/my-first-place-to-rent\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/alquiler-de-locales.webp\",\"datePublished\":\"2025-01-17T05:46:01+00:00\",\"dateModified\":\"2025-01-26T04:05:51+00:00\",\"description\":\"Tax aspects to consider when investing in rented premises. Find out about the exceptions and the tax to pay.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/my-first-place-to-rent\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/my-first-place-to-rent\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/my-first-place-to-rent\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/alquiler-de-locales.webp\",\"contentUrl\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/alquiler-de-locales.webp\",\"width\":1280,\"height\":720,\"caption\":\"alquiler de locales\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/my-first-place-to-rent\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"My first place to rent\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/\",\"name\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/\",\"description\":\"Grupo de asesores profesionales\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#organization\",\"name\":\"Asesor\u00eda Orihuela Costa\",\"url\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/Logo-espa\u5bf8l-asesoriaorihuela.jpg\",\"contentUrl\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/Logo-espa\u5bf8l-asesoriaorihuela.jpg\",\"width\":588,\"height\":136,\"caption\":\"Asesor\u00eda Orihuela Costa\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/asesoriaorihuelacosta\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#\\\/schema\\\/person\\\/6614ce8cf6d2de542aaf351629fd539e\",\"name\":\"Patrick Gordinne Perez\",\"description\":\"Soy economista colegiado por el colegio de economistas de Alicante con el n\u00famero 2722. Llevo ejerciendo desde el a\u00f1o 2005. Soy especialista en fiscalidad de empresas y aut\u00f3nomos y tambi\u00e9n especialista en gestionar compraventas. Hablo espa\u00f1ol, ingl\u00e9s y franc\u00e9s.\",\"sameAs\":[\"https:\\\/\\\/www.asesoriaorihuelacosta.com\",\"https:\\\/\\\/www.facebook.com\\\/patrick.gordinneperez\",\"https:\\\/\\\/www.linkedin.com\\\/in\\\/patrick-gordinne-perez-1b73aab3\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UC5e95RJEVQlxCnhwDmGNVCw\"],\"gender\":\"Hombre\",\"knowsLanguage\":[\"ingl\u00e9s\",\"franc\u00e9s\",\"espa\u00f1ol\"],\"jobTitle\":\"Gerente\",\"worksFor\":\"Asesoria Orihuela Costa SL\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"My first place to rent - Asesor\u00eda Orihuela Costa","description":"Tax aspects to consider when investing in rented premises. Find out about the exceptions and the tax to pay.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/","og_locale":"en_US","og_type":"article","og_title":"My first place to rent","og_description":"Tax aspects to consider when investing in rented premises. Find out about the exceptions and the tax to pay.","og_url":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/","og_site_name":"Asesor\u00eda Orihuela Costa","article_publisher":"https:\/\/www.facebook.com\/asesoriaorihuelacosta","article_author":"https:\/\/www.facebook.com\/patrick.gordinneperez","article_published_time":"2025-01-17T05:46:01+00:00","article_modified_time":"2025-01-26T04:05:51+00:00","og_image":[{"width":1280,"height":720,"url":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales.webp","type":"image\/webp"}],"author":"Patrick Gordinne Perez","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Patrick Gordinne Perez","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/#article","isPartOf":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/"},"author":{"name":"Patrick Gordinne Perez","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#\/schema\/person\/6614ce8cf6d2de542aaf351629fd539e"},"headline":"My first place to rent","datePublished":"2025-01-17T05:46:01+00:00","dateModified":"2025-01-26T04:05:51+00:00","mainEntityOfPage":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/"},"wordCount":1559,"publisher":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#organization"},"image":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/#primaryimage"},"thumbnailUrl":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales.webp","articleSection":["Blog"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/","url":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/","name":"My first place to rent - Asesor\u00eda Orihuela Costa","isPartOf":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/#primaryimage"},"image":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/#primaryimage"},"thumbnailUrl":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales.webp","datePublished":"2025-01-17T05:46:01+00:00","dateModified":"2025-01-26T04:05:51+00:00","description":"Tax aspects to consider when investing in rented premises. Find out about the exceptions and the tax to pay.","breadcrumb":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/#primaryimage","url":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales.webp","contentUrl":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales.webp","width":1280,"height":720,"caption":"alquiler de locales"},{"@type":"BreadcrumbList","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/my-first-place-to-rent\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.asesoriaorihuelacosta.com\/en\/"},{"@type":"ListItem","position":2,"name":"My first place to rent"}]},{"@type":"WebSite","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#website","url":"https:\/\/www.asesoriaorihuelacosta.com\/en\/","name":"https:\/\/www.asesoriaorihuelacosta.com\/","description":"Grupo de asesores profesionales","publisher":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.asesoriaorihuelacosta.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#organization","name":"Asesor\u00eda Orihuela Costa","url":"https:\/\/www.asesoriaorihuelacosta.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2022\/06\/Logo-espa\u5bf8l-asesoriaorihuela.jpg","contentUrl":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2022\/06\/Logo-espa\u5bf8l-asesoriaorihuela.jpg","width":588,"height":136,"caption":"Asesor\u00eda Orihuela Costa"},"image":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/asesoriaorihuelacosta"]},{"@type":"Person","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#\/schema\/person\/6614ce8cf6d2de542aaf351629fd539e","name":"Patrick Gordinne Perez","description":"Soy economista colegiado por el colegio de economistas de Alicante con el n\u00famero 2722. Llevo ejerciendo desde el a\u00f1o 2005. Soy especialista en fiscalidad de empresas y aut\u00f3nomos y tambi\u00e9n especialista en gestionar compraventas. Hablo espa\u00f1ol, ingl\u00e9s y franc\u00e9s.","sameAs":["https:\/\/www.asesoriaorihuelacosta.com","https:\/\/www.facebook.com\/patrick.gordinneperez","https:\/\/www.linkedin.com\/in\/patrick-gordinne-perez-1b73aab3\/","https:\/\/www.youtube.com\/channel\/UC5e95RJEVQlxCnhwDmGNVCw"],"gender":"Hombre","knowsLanguage":["ingl\u00e9s","franc\u00e9s","espa\u00f1ol"],"jobTitle":"Gerente","worksFor":"Asesoria Orihuela Costa SL"}]}},"_links":{"self":[{"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/posts\/39544","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/comments?post=39544"}],"version-history":[{"count":9,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/posts\/39544\/revisions"}],"predecessor-version":[{"id":39554,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/posts\/39544\/revisions\/39554"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/media\/39073"}],"wp:attachment":[{"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/media?parent=39544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/categories?post=39544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/tags?post=39544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}