{"id":908,"date":"2026-01-26T13:50:12","date_gmt":"2026-01-26T13:50:12","guid":{"rendered":"https:\/\/www.alfonsea.com\/?p=908"},"modified":"2026-03-09T13:00:04","modified_gmt":"2026-03-09T13:00:04","slug":"cuidado-con-las-transmisiones-de-viviendas-arrendadas","status":"publish","type":"post","link":"https:\/\/www.alfonsea.com\/es\/cuidado-con-las-transmisiones-de-viviendas-arrendadas\/","title":{"rendered":"Cuidado con las transmisiones de viviendas arrendadas"},"content":{"rendered":"

Es sabido que, en IRPF, la transmisi\u00f3n de una\u00a0vivienda\u00a0tributa por la plusval\u00eda obtenida por diferencia ente el precio de adquisici\u00f3n (que incluye los impuestos soportados) y el de transmisi\u00f3n (que incluye los gastos necesarios para la venta).<\/p>\n

Pero cuidado, en caso de que la vivienda haya estado arrendada debe minorarse el valor de adquisici\u00f3n en importe de las\u00a0amortizaciones\u00a0que fueron fiscalmente deducibles durante el per\u00edodo de\u00a0arrendamiento.<\/p>\n

Esa amortizaci\u00f3n a considerar debe ser la amortizaci\u00f3n m\u00ednima del 3% sobre el valor de adquisici\u00f3n o catastral (el mayor), con independencia de que efectivamente se haya considerado como gasto.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Es sabido que, en IRPF, la transmisi\u00f3n de una\u00a0vivienda\u00a0tributa por la plusval\u00eda obtenida por diferencia ente el precio de adquisici\u00f3n (que incluye los impuestos soportados) y el de transmisi\u00f3n (que incluye los gastos necesarios para la venta). Pero cuidado, en caso de que la vivienda haya estado arrendada debe minorarse el valor de adquisici\u00f3n en […]<\/p>\n","protected":false},"author":6,"featured_media":911,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"yoast_head":"\nCuidado con las transmisiones de viviendas arrendadas<\/title>\n<meta name=\"description\" content=\"Es sabido que, en IRPF, la transmisi\u00f3n de una\u00a0vivienda\u00a0tributa por la plusval\u00eda obtenida por diferencia ente el precio de adquisici\u00f3n (que incluye los\" \/>\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.alfonsea.com\/es\/cuidado-con-las-transmisiones-de-viviendas-arrendadas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta 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