{"id":10247,"date":"2026-01-09T13:39:28","date_gmt":"2026-01-09T12:39:28","guid":{"rendered":""},"modified":"2026-02-10T18:19:49","modified_gmt":"2026-02-10T17:19:49","slug":"%e9%9d%9e%e5%b1%85%e4%bd%8f%e8%80%85%e3%81%8c%e3%82%b9%e3%83%9a%e3%82%a4%e3%83%b3%e3%81%a7%e4%b8%8d%e5%8b%95%e7%94%a3%e3%82%92%e6%89%80%e6%9c%89%e3%81%99%e3%82%8b%e5%a0%b4%e5%90%88%e3%81%ae%e8%aa%b2","status":"publish","type":"post","link":"https:\/\/www.navarrollimaabogados.com\/ja\/%e3%82%a4%e3%83%b3%e3%82%bf%e3%83%bc%e3%83%8a%e3%82%b7%e3%83%a7%e3%83%8a%e3%83%ab\/%e9%9d%9e%e5%b1%85%e4%bd%8f%e8%80%85%e3%81%8c%e3%82%b9%e3%83%9a%e3%82%a4%e3%83%b3%e3%81%a7%e4%b8%8d%e5%8b%95%e7%94%a3%e3%82%92%e6%89%80%e6%9c%89%e3%81%99%e3%82%8b%e5%a0%b4%e5%90%88%e3%81%ae%e8%aa%b2\/","title":{"rendered":"\u975e\u5c45\u4f4f\u8005\u304c\u30b9\u30da\u30a4\u30f3\u3067\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3059\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u30b9\u30da\u30a4\u30f3\u306f\u9577\u5e74\u306b\u308f\u305f\u308a\u3001\u975e\u5c45\u4f4f\u8005\u306b\u3088\u308b\u4e0d\u52d5\u7523\u53d6\u5f97\u306e\u6709\u529b\u306a\u6295\u8cc7\u5148\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u6c17\u5019\u3001\u6587\u5316\u3001\u89b3\u5149\u8cc7\u6e90\u3068\u3044\u3063\u305f\u9b45\u529b\u306b\u52a0\u3048\u3001\u7d4c\u6e08\u7684\u30fb\u5236\u5ea6\u7684\u89b3\u70b9\u304b\u3089\u3082\u5916\u56fd\u4eba\u4e0d\u52d5\u7523\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3082\u3063\u3068\u3082\u3001\u30b9\u30da\u30a4\u30f3\u306b\u6240\u5728\u3059\u308b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3059\u308b\u5834\u5408\u3001\u6240\u6709\u8005\u304c\u30b9\u30da\u30a4\u30f3\u306e\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u3067\u306a\u3044\u3068\u3057\u3066\u3082\u3001\u4e00\u5b9a\u306e\u7a0e\u52d9\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u975e\u5c45\u4f4f\u8005\u304c\u30b9\u30da\u30a4\u30f3\u3067\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u751f\u3058\u308b\u4e3b\u306a\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u6982\u8981\u3092\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059<\/span><\/p>\n<h2><strong>1. <b>\u53d6\u5f97\u6642\u306e\u8ab2\u7a0e<\/b><\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u307e\u305a\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u306e\u969b\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u6574\u7406\u3057\u307e\u3059\u3002\u8ab2\u7a0e\u306f\u5f53\u8a72\u7269\u4ef6\u304c<\/span><b>\u65b0\u7bc9\u7269\u4ef6<\/b><span style=\"font-weight: 400;\">\u304b<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u4e2d\u53e4\u7269\u4ef6\uff08<\/span><span style=\"font-weight: 400;\">2<\/span><span style=\"font-weight: 400;\">\u56de\u76ee\u4ee5\u964d\u306e\u8b72\u6e21\uff09<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ol>\n<li>\n<h3><b>\u65b0\u7bc9\u7269\u4ef6\u306e\u5834\u5408<\/b><\/h3>\n<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u65b0\u7bc9\u7269\u4ef6\u306e\u53d6\u5f97\u306f\u3001\u8cfc\u5165\u4fa1\u683c\u306b\u5bfe\u3057\u3066<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08<\/span><span style=\"font-weight: 400;\">IVA \/ Value Added Tax<\/span><span style=\"font-weight: 400;\">\uff09<\/span><span style=\"font-weight: 400;\">10%<\/span><b>\u304c\u8ab2\u3055\u308c\u3001\u3055\u3089\u306b<\/b><span style=\"font-weight: 400;\">\u516c\u8a3c\u66f8\u306b\u95a2\u3059\u308b\u7a0e\uff08<\/span><span style=\"font-weight: 400;\">AJD \/ Actos Jur\u00eddicos Documentados<\/span><span style=\"font-weight: 400;\">\uff09<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">AJD<\/span><span style=\"font-weight: 400;\">\u306e\u7a0e\u7387\u306f\u81ea\u6cbb\u5dde\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b<\/span>:<\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">\u30de\u30c9\u30ea\u30fc\u30c9\u5dde\uff1a<\/span><span style=\"font-weight: 400;\">AJD <\/span><b>0.75%<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ab\u30bf\u30eb\u30fc\u30cb\u30e3\u5dde\uff1a<\/span><span style=\"font-weight: 400;\">AJD <\/span><b>1.5%<\/b><\/li>\n<\/ul>\n<ol start=\"2\">\n<li>\n<h3><b>\u4e2d\u53e4\u7269\u4ef6\u306e\u5834\u5408<\/b><\/h3>\n<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u4e2d\u53e4\u7269\u4ef6\u306e\u53d6\u5f97\u306b\u3064\u3044\u3066\u306f<\/span><span style=\"font-weight: 400;\">IVA<\/span><span style=\"font-weight: 400;\">\u306f\u8ab2\u3055\u308c\u305a\u3001\u4ee3\u308f\u308a\u306b<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u8b72\u6e21\u7a0e\uff08<\/span><span style=\"font-weight: 400;\">ITP \/ Impuesto sobre Transmisiones Patrimoniales<\/span><span style=\"font-weight: 400;\">\uff09<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u7a0e\u7387\u306f\u81ea\u6cbb\u5dde\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b<\/span>:<\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">\u30de\u30c9\u30ea\u30fc\u30c9\u5dde\uff1a<\/span><span style=\"font-weight: 400;\">ITP <\/span><b>6%<\/b><span style=\"font-weight: 400;\">\uff08\u6761\u4ef6\u306b\u3088\u308a\u8efd\u6e1b\u53c8\u306f\u52a0\u91cd\u3042\u308a\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u30ab\u30bf\u30eb\u30fc\u30cb\u30e3\u5dde\uff1a<\/span><span style=\"font-weight: 400;\">ITP <\/span><b>10%<\/b><b>\u301c\uff08\u7d2f\u9032\u8ab2\u7a0e\uff09<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u306b\u306f\u7a0e\u91d1\u4ee5\u5916\u306b\u3082\u3001<\/span><b>\u516c\u8a3c\u4eba\u8cbb\u7528<\/b><span style=\"font-weight: 400;\">\u304a\u3088\u3073<\/span><b>\u767b\u8a18\u8cbb\u7528<\/b><span style=\"font-weight: 400;\">\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u8cfc\u5165\u306f\u516c\u8a3c\u5f79\u5834\u306b\u3066\u516c\u6b63\u8a3c\u66f8\u3067\u884c\u308f\u308c\u3001\u53d6\u5f97\u5f8c\u306f\u767b\u8a18\u6240\u306b\u3066\u6240\u6709\u6a29\u306e\u767b\u8a18\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u5951\u7d04\u304c\u3042\u308b\u5834\u5408\u306f\u62b5\u5f53\u6a29\u767b\u8a18\u3082\u5fc5\u8981\uff09\u3002<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-10194\" src=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2025\/12\/hombre-mirando-un-mapa-con-lupa-1-scaled.jpg\" alt=\"\" width=\"602\" height=\"452\" srcset=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2025\/12\/hombre-mirando-un-mapa-con-lupa-1-scaled.jpg 2500w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2025\/12\/hombre-mirando-un-mapa-con-lupa-1-300x225.jpg 300w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2025\/12\/hombre-mirando-un-mapa-con-lupa-1-1024x768.jpg 1024w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2025\/12\/hombre-mirando-un-mapa-con-lupa-1-768x576.jpg 768w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2025\/12\/hombre-mirando-un-mapa-con-lupa-1-1536x1152.jpg 1536w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2025\/12\/hombre-mirando-un-mapa-con-lupa-1-2048x1536.jpg 2048w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2025\/12\/hombre-mirando-un-mapa-con-lupa-1-800x600.jpg 800w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2025\/12\/hombre-mirando-un-mapa-con-lupa-1-700x525.jpg 700w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/p>\n<h2><strong>2. <b>\u4fdd\u6709\u4e2d\u306e\u8ab2\u7a0e<\/b><\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u3092\u5b9f\u969b\u306b\u4f7f\u7528\u30fb\u4fdd\u6709\u3059\u308b\u6bb5\u968e\u3067\u306f\u3001<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u975e\u5c45\u4f4f\u8005\u6240\u5f97\u7a0e\uff08<\/span><span style=\"font-weight: 400;\">IRNR \/ Impuesto sobre la Renta de No Residentes<\/span><span style=\"font-weight: 400;\">\uff09<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u8ab2\u7a0e\u65b9\u6cd5\u306f\u4f7f\u7528\u72b6\u6cc1\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>1. <b>\u81ea\u5df1\u4f7f\u7528\u306e\u5834\u5408<\/b><\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u81ea\u5df1\u4f7f\u7528\u3067\u3001\u30b9\u30da\u30a4\u30f3\u6ede\u5728\u671f\u9593\u4ee5\u5916\u306f\u7a7a\u5ba4\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u30b9\u30da\u30a4\u30f3\u7a0e\u5236\u3067\u306f\u4e0d\u52d5\u7523\u304b\u3089\u306e<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u307f\u306a\u3057\u8cc3\u6599\uff08<\/span><span style=\"font-weight: 400;\">imputed income<\/span><span style=\"font-weight: 400;\">\uff09<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e74\u9593\u8ab2\u7a0e\u6240\u5f97\u306f\u3001\u4e0d\u52d5\u7523\u306e<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u984d\uff08<\/span><span style=\"font-weight: 400;\">valor catastral<\/span><span style=\"font-weight: 400;\">\uff09<\/span><b>\u306e<\/b><span style=\"font-weight: 400;\">1.1%<\/span><span style=\"font-weight: 400;\">\u307e\u305f\u306f<\/span><span style=\"font-weight: 400;\">2%**<\/span><span style=\"font-weight: 400;\">\u3068\u3055\u308c\u307e\u3059\uff08\u8a55\u4fa1\u984d\u306e\u66f4\u65b0\u72b6\u6cc1\u306b\u3088\u308a\u7570\u306a\u308b\uff09\u3002<\/span><\/p>\n<p><u><span style=\"font-weight: 400;\">\u4f8b<\/span>:<\/u><\/p>\n<p><span style=\"font-weight: 400;\">200,000<\/span><span style=\"font-weight: 400;\">\u30e6\u30fc\u30ed\u306e\u7269\u4ef6<\/span><span style=\"font-weight: 400;\"> \u2192 <\/span><span style=\"font-weight: 400;\">\u5e74\u9593\u8ab2\u7a0e\u6240\u5f97\uff1a<\/span><span style=\"font-weight: 400;\">2,200<\/span><span style=\"font-weight: 400;\">\u30e6\u30fc\u30ed<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u7a0e\u7387\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EU\/EEA<\/span><span style=\"font-weight: 400;\">\u5c45\u4f4f\u8005\uff1a<\/span><b>19%<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u305d\u306e\u4ed6\u306e\u56fd\u306e\u5c45\u4f4f\u8005\uff1a<b>24%<\/b><\/li>\n<\/ul>\n<h3><strong>2. <b>\u8cc3\u8cb8\u904b\u7528\u306e\u5834\u5408<\/b><\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u8cc3\u8cb8\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u671f\u9593\u306f\u3001\u8cc3\u8cb8\u53ce\u5165\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u306a\u3044\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u524d\u9805\u306e\u300c\u307f\u306a\u3057\u8cc3\u6599\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u539f\u5247\u3068\u3057\u3066\u3001\u975e\u5c45\u4f4f\u8005\u306f<\/span><b>\u8cc3\u6599\u7dcf\u984d\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e<\/b><span style=\"font-weight: 400;\">\u3055\u308c\u307e\u3059\u304c\u3001<\/span><span style=\"font-weight: 400;\">EU\/EEA<\/span><span style=\"font-weight: 400;\">\u5c45\u4f4f\u8005\u3067\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u304c\u3042\u308b\u56fd\u306e\u5c45\u4f4f\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u7d4c\u8cbb\u306e\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\uff1a<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u6708\u984d<\/span><span style=\"font-weight: 400;\">1,700<\/span><span style=\"font-weight: 400;\">\u30e6\u30fc\u30ed<\/span><span style=\"font-weight: 400;\"> \u2192 <\/span><span style=\"font-weight: 400;\">\u5e74\u9593\u8cc3\u6599\u53ce\u5165\uff1a<\/span><span style=\"font-weight: 400;\">20,400<\/span><span style=\"font-weight: 400;\">\u30e6\u30fc\u30ed<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u7a0e\u7387\u306f\u524d\u9805\u3068\u540c\u3058\u304f<\/span><span style=\"font-weight: 400;\">19%<\/span><span style=\"font-weight: 400;\">\u53c8\u306f<\/span><span style=\"font-weight: 400;\">24%<\/span><span style=\"font-weight: 400;\">\u3001\u7d0d\u7a0e\u306f\u56db\u534a\u671f\u3054\u3068\u53c8\u306f\u5e74\u6b21\u3067\u7533\u544a\u3002<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-10239\" src=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calle-angosta-en-florencia-toscana-italia-arquitectura-y-senal-de-florencia-acogedor-paisaje-urbano-de-florencia-scaled.jpg\" alt=\"\" width=\"615\" height=\"410\" srcset=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calle-angosta-en-florencia-toscana-italia-arquitectura-y-senal-de-florencia-acogedor-paisaje-urbano-de-florencia-scaled.jpg 2500w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calle-angosta-en-florencia-toscana-italia-arquitectura-y-senal-de-florencia-acogedor-paisaje-urbano-de-florencia-300x200.jpg 300w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calle-angosta-en-florencia-toscana-italia-arquitectura-y-senal-de-florencia-acogedor-paisaje-urbano-de-florencia-1024x683.jpg 1024w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calle-angosta-en-florencia-toscana-italia-arquitectura-y-senal-de-florencia-acogedor-paisaje-urbano-de-florencia-768x512.jpg 768w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calle-angosta-en-florencia-toscana-italia-arquitectura-y-senal-de-florencia-acogedor-paisaje-urbano-de-florencia-1536x1024.jpg 1536w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calle-angosta-en-florencia-toscana-italia-arquitectura-y-senal-de-florencia-acogedor-paisaje-urbano-de-florencia-2048x1365.jpg 2048w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/01\/calle-angosta-en-florencia-toscana-italia-arquitectura-y-senal-de-florencia-acogedor-paisaje-urbano-de-florencia-700x467.jpg 700w\" sizes=\"auto, (max-width: 615px) 100vw, 615px\" \/><\/p>\n<h3><strong>3. <b>\u58f2\u5374\u6642\u306e\u8ab2\u7a0e\uff08\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\uff09<\/b><\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u306f\u3001\u58f2\u5374\u4fa1\u683c\u3068\u53d6\u5f97\u4fa1\u683c\u3068\u306e\u5dee\u984d\u306b\u3064\u3044\u3066<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u8b72\u6e21\u6240\u5f97\uff08<\/span><span style=\"font-weight: 400;\">capital gain<\/span><span style=\"font-weight: 400;\">\uff09<\/span><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">\u304c\u751f\u3058\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53d6\u5f97\u4fa1\u683c\u306f\u3001\u4e00\u5b9a\u306e\u6539\u826f\u5de5\u4e8b\u8cbb\u7528\u7b49\u3092\u52a0\u7b97\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u9069\u7528\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2>3. <b>\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u30fb\u8cbb\u7528<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u4ee5\u5916\u306b\u3082\u3001\u975e\u5c45\u4f4f\u8005\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5730\u65b9\u7a0e\u30fb\u516c\u5171\u6599\u91d1\u3092\u8ca0\u62c5\u3057\u307e\u3059\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff08<\/b><b>IBI<\/b><b>\uff09<\/b><span style=\"font-weight: 400;\">\uff1a\u7a0e\u7387\u306f\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u65b9\u6599\u91d1\uff08\u4f8b\uff1a\u4e0a\u4e0b\u6c34\u9053\u30fb\u3054\u307f\u53ce\u96c6\u7b49\uff09<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b9\u30da\u30a4\u30f3\u306b\u304a\u3051\u308b\u4e0d\u52d5\u7523\u6295\u8cc7\u306f\u9b45\u529b\u304c\u5927\u304d\u3044\u4e00\u65b9\u3001\u9069\u5207\u306b\u7ba1\u7406\u3057\u306a\u3044\u5834\u5408\u306f<\/span><b>\u4f59\u5206\u306a\u7a0e\u8ca0\u62c5\u3001\u5ef6\u6ede\u91d1\u3001\u7a0e\u52d9\u30ea\u30b9\u30af<\/b><span style=\"font-weight: 400;\">\u3092\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.navarrollimaabogados.com\/ja\/quienes-somos\/\">\u5f53\u4e8b\u52d9\u6240<\/a>\u3067\u306f\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u5411\u3051\u306b<\/span><b>\u4e0d\u52d5\u7523\u6295\u8cc7\u30fb\u53d6\u5f97\u30fb\u4fdd\u6709\u30fb\u58f2\u5374\u306e\u6cd5\u52d9\u30fb\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/b><span style=\"font-weight: 400;\">\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u7d30\u306f\u5c02\u7528\u30b5\u30a4\u30c8\uff1a<\/span><\/p>\n<p><a href=\"https:\/\/realestatespainlawyer.com\/es\/\"><b>https:\/\/realestatespainlawyer.com\/es\/<\/b><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u306f<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><b>info@navarrollimaabogados.com<\/b><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u307e\u3067\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#12473;&#12506;&#12452;&#12531;&#12399;&#38263;&#24180;&#12395;&#12431;&#12383;&#12426;&#12289;&#38750;&#23621;&#20303;&#32773;&#12395;&#12424;&#12427;&#19981;&#21205;&#29987;&#21462;&#24471;&#12398;&#26377;&#21147;&#12394;&#25237;&#36039;&#20808;&#12392;&#12375;&#12390;&#27880;&#30446;&#12373;&#12428;&#12390;&#12365;&#12414;&#12375;&#12383;&#12290;&#27671;&#20505;&#12289;&#25991;&#21270;&#12289;&#35251;&#20809;&#36039;&#28304;&#12392;&#12356;&#12387;&#12383;&#39749;&#21147;&#12395;&#21152;&#12360;&#12289;&#32076;&#28168;&#30340;&#12539;&#21046;&#24230;&#30340;&#35251;&#28857;&#12363;&#12425;&#12418;&#22806;&#22269;&#20154;&#19981;&#21205;&#29987;&#25237;&#36039;&#23478;&#12395;&#12392;&#12387;&#12390;&#12513;&#12522;&#12483;&#12488;&#12364;&#23384;&#22312;&#12375;&#12390;&#12356;&#12414;&#12377;&#12290; &#12418;&#12387;&#12392;&#12418;&#12289;&#12473;&#12506;&#12452;&#12531;&#12395;&#25152;&#22312;&#12377;&#12427;&#19981;&#21205;&#29987;&#12434;&#25152;&#26377;&#12377;&#12427;&#22580;&#21512;&#12289;&#25152;&#26377;&#32773;&#12364;&#12473;&#12506;&#12452;&#12531;&#12398;&#31246;&#21209;&#19978;&#12398;&#23621;&#20303;&#32773;&#12391;&#12394;&#12356;&#12392;&#12375;&#12390;&#12418;&#12289;&#19968;&#23450;&#12398;&#31246;&#21209;&#32681;&#21209;&#12364;&#35506;&#12373;&#12428;&#12414;&#12377;&#12290;&#26412;&#31295;&#12391;&#12399;&#12289;&#38750;&#23621;&#20303;&#32773;&#12364;&#12473;&#12506;&#12452;&#12531;&#12391;&#19981;&#21205;&#29987;&#12434;&#21462;&#24471;&#12375;&#12383;&#22580;&#21512;&#12395;&#29983;&#12376;&#12427;&#20027;&#12394;&#35506;&#31246;&#38306;&#20418;&#12395;&#12388;&#12356;&#12390;&#12289;&#27010;&#35201;&#12434;&#35299;&#35500;&#12356;&#12383;&#12375;&#12414;&#12377; 1. &#21462;&#24471;&#26178;&#12398;&#35506;&#31246; &#12414;&#12378;&#12289;&#19981;&#21205;&#29987;&#21462;&#24471;&#12398;&#38555;&#12395;&#35506;&#12373;&#12428;&#12427;&#31246;&#37329;&#12395;&#12388;&#12356;&#12390;&#25972;&#29702;&#12375;&#12414;&#12377;&#12290;&#35506;&#31246;&#12399;&#24403;&#35442;&#29289;&#20214;&#12364;&#26032;&#31689;&#29289;&#20214;&#12363;**&#20013;&#21476;&#29289;&#20214;&#65288;2&#22238;&#30446;&#20197;&#38477;&#12398;&#35698;&#28193;&#65289;**&#12363;&#12395;&#12424;&#12387;&#12390;&#30064;&#12394;&#12426;&#12414;&#12377;&#12290; &#26032;&#31689;&#29289;&#20214;&#12398;&#22580;&#21512; &#26032;&#31689;&#29289;&#20214;&#12398;&#21462;&#24471;&#12399;&#12289;&#36092;&#20837;&#20385;&#26684;&#12395;&#23550;&#12375;&#12390;**&#20184;&#21152;&#20385;&#20516;&#31246;&#65288;IVA \/ Value Added Tax&#65289;10%&#12364;&#35506;&#12373;&#12428;&#12289;&#12373;&#12425;&#12395;&#20844;&#35388;&#26360;&#12395;&#38306;&#12377;&#12427;&#31246;&#65288;AJD \/ Actos Jur&iacute;dicos Documentados&#65289;**&#12418;&#35506;&#31246;&#12373;&#12428;&#12414;&#12377;&#12290;AJD&#12398;&#31246;&#29575;&#12399;&#33258;&#27835;&#24030;&#12395;&#12424;&#12426;&#30064;&#12394;&#12426;&#12414;&#12377;&#12290; &#20363;: &#12510;&#12489;&#12522;&#12540;&#12489;&#24030;&#65306;AJD 0.75% &#12459;&#12479;&#12523;&#12540;&#12491;&#12515;&#24030;&#65306;AJD 1.5% &#20013;&#21476;&#29289;&#20214;&#12398;&#22580;&#21512; &#20013;&#21476;&#29289;&#20214;&#12398;&#21462;&#24471;&#12395;&#12388;&#12356;&#12390;&#12399;IVA&#12399;&#35506;&#12373;&#12428;&#12378;&#12289;&#20195;&#12431;&#12426;&#12395;**&#35698;&#28193;&#31246;&#65288;ITP \/ Impuesto sobre Transmisiones Patrimoniales&#65289;**&#12364;&#35506;&#12373;&#12428;&#12414;&#12377;&#12290;&#31246;&#29575;&#12399;&#33258;&#27835;&#24030;&#12395;&#12424;&#12426;&#30064;&#12394;&#12426;&#12414;&#12377;&#12290; &#20363;: &#12510;&#12489;&#12522;&#12540;&#12489;&#24030;&#65306;ITP 6%&#65288;&#26465;&#20214;&#12395;&#12424;&#12426;&#36605;&#28187;&#21448;&#12399;&#21152;&#37325;&#12354;&#12426;&#65289; &#12459;&#12479;&#12523;&#12540;&#12491;&#12515;&#24030;&#65306;ITP 10%&#12316;&#65288;&#32047;&#36914;&#35506;&#31246;&#65289; &#12414;&#12383;&#12289;&#19981;&#21205;&#29987;&#21462;&#24471;&#12395;&#12399;&#31246;&#37329;&#20197;&#22806;&#12395;&#12418;&#12289;&#20844;&#35388;&#20154;&#36027;&#29992;&#12362;&#12424;&#12403;&#30331;&#35352;&#36027;&#29992;&#12364;&#30330;&#29983;&#12375;&#12414;&#12377;&#12290;&#36092;&#20837;&#12399;&#20844;&#35388;&#24441;&#22580;&#12395;&#12390;&#20844;&#27491;&#35388;&#26360;&#12391;&#34892;&#12431;&#12428;&#12289;&#21462;&#24471;&#24460;&#12399;&#30331;&#35352;&#25152;&#12395;&#12390;&#25152;&#26377;&#27177;&#12398;&#30331;&#35352;&#25163;&#32154;&#12365;&#12364;&#24517;&#35201;&#12392;&#12394;&#12426;&#12414;&#12377;&#65288;&#20303;&#23429;&#12525;&#12540;&#12531;&#22865;&#32004;&#12364;&#12354;&#12427;&#22580;&#21512;&#12399;&#25269;&#24403;&#27177;&#30331;&#35352;&#12418;&#24517;&#35201;&#65289;&#12290; 2. &#20445;&#26377;&#20013;&#12398;&#35506;&#31246; &#19981;&#21205;&#29987;&#12434;&#23455;&#38555;&#12395;&#20351;&#29992;&#12539;&#20445;&#26377;&#12377;&#12427;&#27573;&#38542;&#12391;&#12399;&#12289;**&#38750;&#23621;&#20303;&#32773;&#25152;&#24471;&#31246;&#65288;IRNR \/ Impuesto sobre la Renta de No Residentes&#65289;**&#12364;&#30330;&#29983;&#12375;&#12414;&#12377;&#12290;&#35506;&#31246;&#26041;&#27861;&#12399;&#20351;&#29992;&#29366;&#27841;&#12395;&#12424;&#12426;&#30064;&#12394;&#12426;&#12414;&#12377;&#12290; 1&#8230;.<\/p>\n","protected":false},"author":2,"featured_media":10238,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1214],"tags":[],"class_list":["post-10247","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1214"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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