{"id":4552,"date":"2024-03-20T14:30:58","date_gmt":"2024-03-20T14:30:58","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=insight&p=4552"},"modified":"2025-09-23T12:18:20","modified_gmt":"2025-09-23T12:18:20","slug":"impuesto-sobre-transmisiones-patrimoniales-y-actos-juridicos-documentados-supresion-de-la-desgravacion-por-vivienda-multiple-presupuesto-2024","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/es\/perspectivas\/impuesto-sobre-transmisiones-patrimoniales-y-actos-juridicos-documentados-supresion-de-la-desgravacion-por-vivienda-multiple-presupuesto-2024\/","title":{"rendered":"Impuesto sobre Actos Jur\u00eddicos Documentados: Supresi\u00f3n de la desgravaci\u00f3n por vivienda m\u00faltiple (Presupuesto 2024)\u00a0"},"content":{"rendered":"

El canciller Jeremy Hunt ha anunciado oficialmente la supresi\u00f3n de la desgravaci\u00f3n por vivienda m\u00faltiple (MDR) en el impuesto sobre actos jur\u00eddicos documentados (SDLT)<\/mark><\/em><\/a>, a partir del 1 de junio de 2024. <\/p>\n\n\n\n

Aquellos que ya hayan intercambiado contratos el 6 de marzo de 2024 o antes, seguir\u00e1n benefici\u00e1ndose de la desgravaci\u00f3n, independientemente de la fecha de finalizaci\u00f3n. Sin embargo, los contratos celebrados despu\u00e9s del 6 de marzo de 2024 solo podr\u00e1n beneficiarse de la MDR si finalizan antes del 1 de junio de 2024. <\/p>\n\n\n\n

\u00bfQu\u00e9 es la desgravaci\u00f3n por vivienda m\u00faltiple? <\/strong><\/p>\n\n\n\n

Introducida en 2011, la desgravaci\u00f3n por vivienda m\u00faltiple (MDR) ten\u00eda como objetivo estimular la inversi\u00f3n en propiedades residenciales, reforzando el sector institucional del alquiler y la vivienda al ofrecer una desgravaci\u00f3n del impuesto sobre actos jur\u00eddicos documentados (SDLT) para las compras m\u00faltiples. <\/p>\n\n\n\n

El MDR funciona aplicando tipos del SDLT basados en el precio medio de cada vivienda en lugar del contraprestaci\u00f3n imponible total<\/a>.  <\/mark><\/em><\/p>\n\n\n\n

Al tomar el precio medio de cada vivienda, el MDR permite a los inversores que adquieren varios inmuebles residenciales pagar el SDLT sobre el precio medio de una vivienda. Sin embargo, los costes del SDLT suelen ser m\u00e1s elevados cuanto mayor es el precio del inmueble, esta desgravaci\u00f3n ha supuesto un importante ahorro en el SDLT<\/a>. <\/mark><\/em><\/p>\n\n\n\n

La MDR estaba disponible para las transacciones de terrenos cualificados en relaci\u00f3n con las siguientes compras: <\/p>\n\n\n\n

1.At al menos dos o m\u00e1s viviendas en una \u00fanica transacci\u00f3n<\/em><\/strong>; o <\/p>\n\n\n\n

2.A vivienda individual<\/em><\/strong> si es una de varias transacciones vinculadas.<\/em> <\/p>\n\n\n\n

Una transacci\u00f3n \u2018vinculada\u2019 se produce cuando dos o m\u00e1s transacciones inmobiliarias afectan al mismo comprador y vendedor (o a personas relacionadas con ellos)<\/a>.<\/mark><\/em> No obstante, cabe se\u00f1alar que la MDR no se aplica a los inmuebles de uso mixto\/comercial. <\/p>\n\n\n\n

Cuando se adquieren propiedades adicionales, se aplica un recargo del 3% SDLT por cada propiedad residencial adicional. No obstante, existen exenciones, como la adquisici\u00f3n de una vivienda debido a acontecimientos vitales como la separaci\u00f3n o el divorcio. Adem\u00e1s, los inmuebles de uso mixto comercial y residencial, como los pisos situados encima de tiendas u oficinas, est\u00e1n exentos del recargo 3% SDLT. <\/p>\n\n\n\n

\u00bfPor qu\u00e9 se ha suprimido la desgravaci\u00f3n por vivienda m\u00faltiple? <\/strong><\/p>\n\n\n\n

Tras un Consulta de 2021 sobre el MDR<\/mark><\/em><\/a>, La Agencia Tributaria brit\u00e1nica (HM Revenue & Customs, HMRC) llev\u00f3 a cabo una investigaci\u00f3n que revel\u00f3 que el MDR no apoyaba ni repercut\u00eda significativamente en el mercado de inversores inmobiliarios residenciales.  <\/p>\n\n\n\n

El Gobierno descubri\u00f3 que, aunque el MDR permit\u00eda ahorrar en el SDLT, su aplicaci\u00f3n era subjetiva. Algunos compradores se aprovecharon de la desgravaci\u00f3n con \u201csolicitudes incorrectas y abusivas\u201d, lo que llev\u00f3 a numerosos casos de MDR ante el tribunal fiscal.n <\/p>\n\n\n\n

\u00bfQu\u00e9 significa esto para el mercado inmobiliario?<\/strong> <\/p>\n\n\n\n

Se espera que la supresi\u00f3n de la desgravaci\u00f3n por vivienda m\u00faltiple tenga un profundo efecto en la inversi\u00f3n de la industria<\/a>,<\/mark><\/em> seg\u00fan la Federaci\u00f3n Inmobiliaria Brit\u00e1nica. Aunque este cambio pone freno a la explotaci\u00f3n de MDR, es probable que afecte negativamente a los aut\u00e9nticos promotores e inversores que pretendan ampliar sus carteras inmobiliarias. <\/p>\n\n\n\n

Sin embargo, el Gobierno prev\u00e9 un impacto macroecon\u00f3mico m\u00ednimo, ya que los inversores que adquieran al menos seis viviendas podr\u00e1n seguir benefici\u00e1ndose de los tipos m\u00e1s bajos del SDLT no residencial. <\/p>\n\n\n\n

Queda por ver c\u00f3mo influir\u00e1 esta decisi\u00f3n en el mercado inmobiliario en los pr\u00f3ximos meses, ya que se especula con una posible oleada de inversores que se apresuren a completar las compras antes de la fecha l\u00edmite del 1 de junio de 2024. <\/p>\n\n\n\n

<\/p>\n\n\n\n

P\u00f3ngase en contacto con nuestros abogados inmobiliarios comerciales<\/strong><\/h2>\n\n\n\n

<\/p>\n\n\n\n

Si desea m\u00e1s informaci\u00f3n o asesoramiento sobre asuntos inmobiliarios comerciales, p\u00f3ngase en contacto con\u00a0A<\/a><\/em>Abogada asociada Jane Kaprata<\/em><\/a>\u00a0en\u00a0020 8138 8129<\/a><\/em>\u00a0o por correo electr\u00f3nico a\u00a0j.kaprata@rfblegal.co<\/a><\/em>.es<\/em>.<\/a>\u00a0<\/p>","protected":false},"author":2,"featured_media":5207,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4552","insight","type-insight","status-publish","format-standard","has-post-thumbnail","hentry","category-residential-property"],"acf":[],"aioseo_notices":[],"yoast_head":"\nStamp Duty Land Tax: Multiple Dwelling Relief Abolished - RFB Legal<\/title>\n<meta name=\"description\" content=\"The impact of abolishing Multiple Dwelling Relief on Stamp Duty Land Tax: Learn its implications for property investors and developers.\" \/>\n<meta name=\"robots\" content=\"index, nofollow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/impuesto-sobre-transmisiones-patrimoniales-y-actos-juridicos-documentados-supresion-de-la-desgravacion-por-vivienda-multiple-presupuesto-2024\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stamp Duty Land Tax: Multiple Dwelling Relief Abolished - 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