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El contrato de arras

La compraventa de inmuebles requiere de unas garantías previas y, en grandes cantidades, del compromiso de ambas partes. El contrato de arras es un preacuerdo vinculante que ofrece esas garantías. No en vano, has de tener en cuenta que este aspecto marca las diferencias y aporta seguridad jurídica. Explicaremos cuáles son las principales características y las condiciones que ha de cumplir para que sea efectivamente válido.

Las principales características del contrato de arras

En un contrato de arras se entrega una cantidad para asegurar la venta del inmueble, vehículo o negocio. Si bien esto no garantiza al 100 % que la venta o traspaso se realice, sí implica una pérdida para el vendedor si este se echa atrás.

Las arras se calcularán sobre un porcentaje del precio final de la venta. Por lo tanto, cuando se realice la operación a través de escritura pública, se descontará esta cantidad. En algunos casos, se entiende que esta cantidad que se paga es un anticipo.

Como principio general, la cantidad de las arras se tiene que devolver doblada si el contrato no se realiza. Ahora bien, has de tener en cuenta que existen varios tipos de aras: penitenciales, confirmatorias y penales. Aunque lo normal es que se dé dinero, también puede darse otro tipo de prenda.

Eso sí, te conviene saber que el vendedor se puede echar atrás hasta el último momento. Perderá el dinero y tendrá que devolverlo, pero hasta la firma de la escritura pública puede evitarlo. La jurisprudencia es bien clara al respecto porque tiene el respaldo del Tribunal Supremo.

La tributación de las arras dependerá del tipo de bien que se adquiera. Si se trata de viviendas, se pagará IVA si es nueva y, si es de segunda mano, el Impuesto de Transmisiones Patrimoniales. En ambos casos, pagará el comprador.

¿Cuándo conviene firmar un contrato de arras?

Esta fórmula legal es interesante si tienes un interés real en comprar un inmueble o traspasar un negocio. Es normal que haya trámites que realizar que lleven un tiempo. Ahora bien, si quieres tener una certidumbre de que la operación se va a realizar, es bueno que firméis este documento. Al fin y al cabo, es una medida preventiva que permite planificar mejor.

La experiencia nos indica que los casos de propietarios que se echan atrás son pocos. Por lo tanto, esta es una manera de asegurarse sin demasiados problemas que la operación se va a realizar.

Conclusión

Si vas a firmar un contrato de arras, te interesa mucho contar con un asesoramiento especializado. En la Gestoría Fiscal Contable te podemos indicar las condiciones de este contrato y cómo firmarlo para no perder. Estamos especializados en ofrecer asesoramiento para las PYMES y particulares. Somos plenamente conscientes de la importancia de aportar seguridad jurídica para este tipo de operaciones.

No dudes en contactarnos si quieres comprar o vender un inmueble o traspasar un negocio y aportar garantías. Contamos con todo lo necesario para que marques la diferencia y agradezcas lo que tienes a tu alcance.

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