We have carried out a study on the leasing and, although with the new Law 4/2013 of June 2013 have been solved, for the brevity, enough inconveniences, the truth is that we are in a period in which different contracts coexist in force .
So the study we have designed in 40 basic points that we hope will serve as a consultation; That it is a summary with the intention of orienting; That each case is unique and that we advise that if you are in the process of leasing, whatever your part in it, consult with professionals. We ourselves, for example 🙂 because any decision can have repercussions, in the future, on unwanted outcomes.
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LEASE POINTS:
1-The one that is constituted on a habitable building whose main destination is the dwelling in him of its owner and relatives.
2-The contract is formalized as both parties wish.
3-If the contract is formalized in writing must indicate the identity of the contractors; Identify leased; duration; Initial rent and the clauses that the contractors wish to develop.
4-The contract must be legalized.
5-The duration will be freely agreed between the contractors.
6-If the duration is less than three years, when the maturity expires it will be extended for annual periods until a minimum of three years is reached, unless the lessee manifests to the landlord at least 30 days in advance his / her willingness to not renew.
7-The mandatory extension is not required if, after the first year, the lessor notifies the tenant of the need for housing for himself or his family (first degree). The communication must be made two months in advance. The tenant is obliged to deliver the dwelling.
If three months have passed since the termination of the contract or effective eviction; The tenant may choose to be compensated in a monthly installment for each year remaining to be completed until completing three. Always except force majeure.
8-If the expiration date of the contract or its extensions expires, after three years of duration and neither of the parties notifies, at least 30 days in advance, of their intention not to renew it, it will be extended for a further year .
9-The lessee may withdraw from the contract after at least six months and notify the lessor at least 30 days in advance.
10-The rent will be freely agreed.
11-The payment will be monthly, unless otherwise agreed, in the first seven days of the month; In the place and manner agreed upon by the parties.
12-The landlord will deliver a receipt, saved other agreements.
13-It may be agreed, for a specified period, the replacement of the payment of rent agreed upon by the lessee’s commitment to reform or rehabilitate the dwelling.
14-The rent can only be updated on the date of expiration of each year of validity of the contract, in the terms agreed by the parties.
15-If the lessor makes improvements, after three years of the contract, he will have the right, unless otherwise agreed, to raise the annual rent in the amount that resulted from applying the capital invested in the improvement, the legal interest rate of money At that time, in three points, without being able to exceed 20% of the current income at that time.
16-The expenses will be agreed between the parties.
17-The lessor is obliged to carry out, without raising the rent, the repairs necessary to maintain the dwelling in conditions of habitability, except when the deterioration is imputable to the lessee. Small repairs caused by the ordinary use of the dwelling shall be borne by the tenant.
18-The lessee may not, without the lessor’s written authorization, works that modify the configuration of the dwelling.
19-If the house is sold the lessee has the right of preferential acquisition.
20-The tenant may suspend or withdraw from the contract, without compensation, when in the execution of conservation works or other works in the dwelling make it uninhabitable.
22-The lessor may terminate the contract in full if the lessee does not assume their payments.
23-The landlord may terminate the contract in full if he does not receive the deposit.
24-The landlord may terminate the contract by right if leased housing is leased or leased.
25-The landlord may terminate the contract in full right if damage done intentionally or works not consented.
26-The landlord may terminate the contract by right if disturbing, unhealthy, harmful, dangerous or illicit activities take place in the dwelling.
27-The landlord may terminate the contract in full if the destination of the dwelling ceases to be to satisfy the permanent need for housing of the tenant or whoever is occupying it.
28-The tenant may terminate the contract in full if the landlord does not make the necessary repairs to keep the house in conditions of habitability.
29-From June 6, 2013, in case of leases of urban property, if it had been stipulated in the contract that the lease would be solved by non-payment of the rent and that, in such case, the property must be immediately returned to the landlord . The resolution shall be fully enforceable once the lessor has filed a lawsuit against the lessee at the designated address, requesting payment and the latter has not replied within ten following business days. The title provided together with the copy of the notice of request and which has not been answered will be sufficient to cancel the lease in the Property Registry.
30-If the final destination is not the lease of normal housing will be considered as a lease other than housing.
31-Seasonal lease is considered leasing other than housing.
32-Industrial, commercial, artisanal, professional, recreational, welfare, cultural or teaching activities are considered as leases other than housing.
33-The deposit will be required in cash for an amount equivalent to one monthly payment and two for use other than the housing.
34-The deduction for rental of housing in the IRPF will be entitled to be if the deposit is deposited in the corresponding body.
35-The rentable property must necessarily have the Energy Efficiency Certificate for leases of more than four months. A copy must be given to the tenant. The certificate is valid for ten years.
36-The lessor must include in his taxable base, as income from real estate capital all the income obtained by the ownership of the real estate not assigned to economic activities.
37-The yield to be charged is constituted by the amount received by the lessor, excluding VAT.
38-Deductible expenses, necessary, to obtain the yield:
-interests and expenses of financing capital of others for the acquisition or improvement of the property.
-interests and expenses of financing other capital invested in the repair and conservation.
-interests and expenses of financing of third capital of loans destined to the rehabilitation of the property.
-interests and expenses of financing of other capital invested in the ISD quota by hereditary acquisition.
-for the formalization of the contract and legal defense.
Insurance premiums.
Repair and maintenance.
-replacement elements: heating, elevator, security doors …
– non-state charges and surcharges. No penalties.
– amounts accrued by third parties for personal services: administration, surveillance, gardens, goal …
– amortization for effective depreciation (do not exceed 3% over the greater of: acquisition cost or cadastral value).
-any other that can be credited as necessary to obtain the yields.
39-Leases destined exclusively for housing are exempt from VAT. For those who are not exempt, the VAT rate is 21% for leases of parking spaces and business premises; Of 10% in leases with purchase option of buildings destined exclusively to houses; Of 4% in leases with option to purchase of buildings destined exclusively to houses of official protection.
40-In leases not subject to VAT, they will attend to ITP and AJD. For ITP there is an assessment scale according to the CC.AA. For AJD the DNs (notarial documents) of all the public deeds that document lease contracts are subject to tax.Tax Department GRUPO VISTO, S.L