{"id":4648,"date":"2024-05-27T00:00:00","date_gmt":"2024-05-27T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/venta-de-cartera-de-clientes\/"},"modified":"2024-05-27T00:00:00","modified_gmt":"2024-05-27T00:00:00","slug":"venta-de-cartera-de-clientes","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/venta-de-cartera-de-clientes\/","title":{"rendered":"Venta de cartera de clientes"},"content":{"rendered":"<p>En las compraventas de negocios, es habitual que comprador y vendedor acuerden que el precio final se ajuste seg\u00fan los clientes que se mantengan\u00a0o seg\u00fan la facturaci\u00f3n de los siguientes a\u00f1os.En estos casos, el vendedor deber\u00e1 declarar en su IRPF de la siguiente forma:<\/p>\n<ul>\n<li>En principio, el ejercicio en el que se produzca la venta de la cartera deber\u00e1 declarar en su IRPF la ganancia total que prev\u00e9 obtener, y m\u00e1s adelante efectuar las rectificaciones precisas en funci\u00f3n de los cobros realmente recibidos (mediante declaraciones complementarias o rectificativas).<\/li>\n<\/ul>\n<ul>\n<li>No obstante, si entre la fecha de la venta y la del \u00faltimo pago va a transcurrir m\u00e1s de un a\u00f1o (algo habitual), dispone de una alternativa m\u00e1s sencilla: podr\u00e1 optar por declarar la operaci\u00f3n como una venta a plazos. As\u00ed podr\u00e1 ir declarando la ganancia en el IRPF de los ejercicios en los que vaya cobrando, con lo que evitar\u00e1 tener que rectificar la declaraci\u00f3n de IRPF del a\u00f1o de la venta.<\/li>\n<\/ul>\n<p>Respecto al IVA, en el momento de la venta deber\u00e1 emitirse la factura seg\u00fan el precio final que se prevea obtener, sin perjuicio de las facturas rectificativas que procedan seg\u00fan los ajustes que se realicen al fijar el precio definitivo.Tambi\u00e9n deber\u00e1 analizarse si la operaci\u00f3n est\u00e1 o no est\u00e1 sujeta a IVA, ya que si se vende un negocio en funcionamiento \u2014y no s\u00f3lo la cartera de clientes\u2014, la operaci\u00f3n quedar\u00eda no sujeta a dicho impuesto.\u00a0<\/p>\n<p> Si se est\u00e1 planteando comprar o vender un negocio, venga a vernos. Nuestros profesionales analizar\u00e1n la operaci\u00f3n y le indicar\u00e1n c\u00f3mo optimizar sus costes fiscales<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En las compraventas de negocios, es habitual que comprador y vendedor acuerden que el precio final se ajuste seg&uacute;n los clientes que se mantengan&nbsp;o seg&uacute;n la facturaci&oacute;n de los siguientes a&ntilde;os.En estos casos, el vendedor deber&aacute; declarar en su IRPF de la siguiente forma: En principio, el ejercicio en el que se produzca la venta [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4649,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-4648","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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