Los tipos de gravamen del Impuesto sobre Transmisiones en compra de vehículos

El Impuesto de Transmisiones Patrimoniales grava las compras que suponen un incremento patrimonial, fundamentalmente vehículos y viviendas. Lo cierto es que la reglamentación hace que los porcentajes varíen mucho en función del territorio. ¿Quieres saber más acerca de lo que hay que pagar cuando se compra un coche? Sigue leyendo, te interesará.
Los porcentajes del Impuesto sobre Transmisiones Patrimoniales (ITP) por compra de vehículos
Lo primero que has de tener en cuenta es que el tributo, aunque es estatal, está cedido a las Comunidades Autónomas. Esto significa que cada territorio tiene plena potestad normativa para fijar el tipo de gravamen. Hay una legislación subsidiaria, pero lo habitual es que los territorios hagan uso de esa potestad.
En segundo lugar, es importante señalar que el encargado de pagar el tributo es el comprador del bien. Esto significa que será el nuevo propietario el que tenga que liquidar el impuesto. Por regla general, se dispone de 30 días para pagar ante la administración tributaria competente.
El problema está en que, muchas veces, los contribuyentes desconocen la cuantía del impuesto. Y lo cierto es que eso puede ser relevante, y mucho. Piensa que un coche de segunda mano por el que pagues 6.000 euros puede tener una variación de 300 euros más o menos en el pago del impuesto.
Los tipos de gravamen del tributo pueden variar y, de hecho, varían mucho. No en vano, este es uno de los impuestos propios en los que más margen de maniobra tienen las autonomías. Hay tres grupos de autonomías, según la presión fiscal que aplican en la compra de vehículos.
Tipo de gravamen bajo
Los territorios que menos cobran por el ITP son las que aplican el 4 %. Estas son Aragón, Ceuta, Comunidad de Madrid, Melilla, Murcia, Navarra y el País Vasco. Mención aparte merece el hecho de que en Ceuta y Melilla las compras de residentes tributan por el 2 % en vez del 4 %.
Tipo de gravamen medio
El segundo grupo de autonomías aplica tipos de gravamen de entre el 5 y el 6 %. Cataluña aplica un gravamen lineal del 5 %. Por otra parte, las Islas Canarias aplican un tipo de gravamen del 5,5 %. Finalmente, algunos territorios como Castilla-La Mancha, Extremadura y Comunidad Valenciana aplican un gravamen del 6 %.
Tipo de gravamen alto
El tercer grupo de autonomías son las que aplican un tipo de gravamen del 8 %. Este es el caso de Andalucía, Cantabria, Castilla y León, Galicia y las Islas Baleares. Si bien puede haber variaciones en función de la valoración del vehículo, esta es la pauta general.
Conclusión
El Impuesto sobre Transmisiones Patrimoniales es un aspecto a tener en cuenta cuando compras un coche de segunda mano. Es bueno que dispongas de un asesoramiento profesional para no llevarte sorpresas. La Gestoría Fiscal Contable cuenta con toda la experiencia y conocimiento necesarios.
¿Buscas quien te pueda indicar cuánto has de pagar y que se encargue de realizar las gestiones? No dudes en contactarnos, esta es una buena solución para no perder el tiempo y evitar problemas. Esto será útil y, sobre todo, te aportará tranquilidad.
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