Ganancia Patrimonial (Plusvalía)

// ── Translations ────────────────────────────────────────────── const T = { sv: { eyebrow: "Colás Abogados", h1: "Skattekalkylator", subtitle: "Beräkna skatten du betalar när du säljer din bostad i Spanien som icke-resident.", s1title: "Köpdata", s1sub: "Information om det ursprungliga köpet", purchasePrice: "Köpepris", purchaseYear: "Köpår", addBuyExpenses: "+ Lägg till avdragsgilla köpkostnader", itpLabel: "ITP / IVA betald", itpHint: "Överlåtelseskatt eller moms", buyLawyerLabel: "Advokatarvode", notaryLabel: "Notarie & registrering", otherBuyLabel: "Övriga köpkostnader", s2title: "Säljdata", s2sub: "Information om den planerade försäljningen", salePrice: "Försäljningspris", addSellExpenses: "+ Lägg till avdragsgilla säljkostnader", agencyLabel: "Mäklararvode", sellLawyerLabel: "Advokatarvode", plusvaliaLabel: "Plusvalía municipal", plusvaliaHint: "Kommunal värdestegringsskatt", otherSellLabel: "Övriga säljkostnader", otherSellHint: "Energicertifikat, hypoteksavslut, m.m.", s3title: "Skatteresidensland", s3sub: "Avgör vilken skattesats som tillämpas", resEuLabel: "EU / EES", resEuDesc: "Sverige, Norge, Danmark m.fl.", resNonEuLabel: "Utanför EU / EES", resNonEuDesc: "USA, Canadá, etc. — también 19% para ganancias de capital (art. 25.1.f LIRNR)", calcBtn: "Beräkna skatt", resultsTitle: "Beräkningsresultat", rSalePrice: "Försäljningspris", rSellCosts: "Avdragsgilla säljkostnader", rNetSale: "Netto försäljningspris", rPurchasePrice: "Köpepris", rBuyCosts: "Avdragsgilla köpkostnader", rGain: "Kapitalvinst (skattebas)", rTax: "Inkomstskatt (Modelo 210)", rRetention: "3% retención (innehållen av köparen)", rFinalNote: "Modelo 210 · inom 3 månader från försäljning", toPay: "Kvarstående skatt att betala", toRefund: "Beräknad återbetalning", resetBtn: "← Ny beräkning", ctaText: "Vill du att vi hanterar hela försäljningsprocessen åt dig? Vi är specialiserade på fastighetsrätt för skandinaver på Costa Blanca – med full service på svenska.", ctaContact: "Kontakta oss", ctaWhatsapp: "💬 WhatsApp", disclaimer: "Denna kalkylator är avsedd som en vägledning och ersätter inte juridisk eller skattemässig rådgivning. Plusvalía municipal ingår inte i beräkningen då den varierar per kommun. Kontakta oss för en exakt bedömning av ditt specifika fall." }, en: { eyebrow: "Colás Abogados", h1: "Tax Calculator", subtitle: "Calculate the tax payable when selling your Spanish property as a non-resident.", s1title: "Purchase Data", s1sub: "Information about the original purchase", purchasePrice: "Purchase Price", purchaseYear: "Purchase Year", addBuyExpenses: "+ Add deductible purchase costs", itpLabel: "ITP / VAT paid", itpHint: "Transfer tax or VAT", buyLawyerLabel: "Legal fees", notaryLabel: "Notary & registration", otherBuyLabel: "Other purchase costs", s2title: "Sale Data", s2sub: "Information about the planned sale", salePrice: "Sale Price", addSellExpenses: "+ Add deductible sale costs", agencyLabel: "Estate agent commission", sellLawyerLabel: "Legal fees", plusvaliaLabel: "Plusvalía municipal", plusvaliaHint: "Local capital gains tax (municipality)", otherSellLabel: "Other sale costs", otherSellHint: "Energy certificate, mortgage cancellation, etc.", s3title: "Tax Residency", s3sub: "Determines the applicable tax rate", resEuLabel: "EU / EEA", resEuDesc: "Sweden, Norway, Denmark, etc.", resNonEuLabel: "Outside EU / EEA", resNonEuDesc: "USA, Canada, etc. — also 19% for capital gains (art. 25.1.f LIRNR)", calcBtn: "Calculate Tax", resultsTitle: "Calculation Results", rSalePrice: "Sale price", rSellCosts: "Deductible sale costs", rNetSale: "Net sale price", rPurchasePrice: "Purchase price", rBuyCosts: "Deductible purchase costs", rGain: "Capital gain (tax base)", rTax: "Income tax (Modelo 210)", rRetention: "3% withholding (paid by buyer)", rFinalNote: "Modelo 210 · within 3 months of sale", toPay: "Remaining tax to pay", toRefund: "Estimated tax refund", resetBtn: "← New calculation", ctaText: "Would you like us to handle the entire sale process for you? We specialise in property law for Scandinavians on the Costa Blanca – with full service in English and Swedish.", ctaContact: "Contact us", ctaWhatsapp: "💬 WhatsApp", disclaimer: "This calculator is intended as a guide and does not replace legal or tax advice. Plusvalía municipal is not included as it varies by municipality. Contact us for an exact assessment of your specific case." }, es: { eyebrow: "Colás Abogados", h1: "Calculadora de impuestos", subtitle: "Calcula el impuesto que pagarás al vender tu inmueble en España como no residente.", s1title: "Datos de compra", s1sub: "Información sobre la compra original", purchasePrice: "Precio de compra", purchaseYear: "Año de compra", addBuyExpenses: "+ Añadir gastos deducibles de compra", itpLabel: "ITP / IVA pagado", itpHint: "Impuesto de transmisiones o IVA", buyLawyerLabel: "Honorarios de abogado", notaryLabel: "Notaría y registro", otherBuyLabel: "Otros gastos de compra", s2title: "Datos de venta", s2sub: "Información sobre la venta prevista", salePrice: "Precio de venta", addSellExpenses: "+ Añadir gastos deducibles de venta", agencyLabel: "Comisión de agencia inmobiliaria", sellLawyerLabel: "Honorarios de abogado", plusvaliaLabel: "Plusvalía municipal", plusvaliaHint: "Impuesto municipal sobre el incremento de valor", otherSellLabel: "Otros gastos de venta", otherSellHint: "Certificado energético, cancelación hipoteca, etc.", s3title: "País de residencia fiscal", s3sub: "Determina el tipo impositivo aplicable", resEuLabel: "UE / EEE", resEuDesc: "España, Suecia, Noruega, Dinamarca, etc.", resNonEuLabel: "Fuera de la UE / EEE", resNonEuDesc: "EE.UU., Canadá, etc.", calcBtn: "Calcular impuesto", resultsTitle: "Resultado del cálculo", rSalePrice: "Precio de venta", rSellCosts: "Gastos deducibles de venta", rNetSale: "Precio de venta neto", rPurchasePrice: "Precio de compra", rBuyCosts: "Gastos deducibles de compra", rGain: "Ganancia patrimonial (base imponible)", rTax: "Impuesto sobre la renta (Modelo 210)", rRetention: "Retención del 3% (ingresada por el comprador)", rFinalNote: "Modelo 210 · en los 3 meses siguientes a la venta", toPay: "Impuesto pendiente a pagar", toRefund: "Devolución estimada", resetBtn: "← Nuevo cálculo", ctaText: "¿Quieres que gestionemos todo el proceso de venta? Somos especialistas en derecho inmobiliario para extranjeros en la Costa Blanca.", ctaContact: "Contáctanos", ctaWhatsapp: "💬 WhatsApp", disclaimer: "Esta calculadora es orientativa y no sustituye el asesoramiento jurídico o fiscal. La plusvalía municipal no está incluida ya que varía por municipio. Contáctanos para una valoración exacta de tu caso." } };let currentLang = 'sv';function setLang(lang) { currentLang = lang; document.querySelectorAll('.lang-btn').forEach(b => b.classList.remove('active')); document.getElementById('btn-' + lang).classList.add('active'); const t = T[lang]; document.querySelectorAll('[data-t]').forEach(el => { const key = el.getAttribute('data-t'); if (t[key]) el.textContent = t[key]; }); document.documentElement.lang = lang === 'es' ? 'es' : lang === 'en' ? 'en' : 'sv'; }function toggleExpenses(type) { const fields = document.getElementById('expenses-' + type); const btn = document.getElementById('toggle-' + type); fields.classList.toggle('visible'); btn.classList.toggle('open'); }function selectRes(radio, optId) { document.querySelectorAll('.res-option').forEach(o => o.classList.remove('selected')); document.getElementById(optId).classList.add('selected'); }function v(id) { return parseFloat(document.getElementById(id).value) || 0; }function fmt(n) { return new Intl.NumberFormat('sv-SE', { minimumFractionDigits: 0, maximumFractionDigits: 0 }).format(Math.abs(Math.round(n))) + ' €'; }function calculate() { const purchasePrice = v('purchasePrice'); const salePrice = v('salePrice');if (!purchasePrice || !salePrice) { alert(currentLang === 'en' ? 'Please enter purchase price and sale price.' : currentLang === 'es' ? 'Vennligst fyll inn kjøpesum og salgspris.' : 'Fyll i köpepris och försäljningspris.'); return; }// Buy costs const buyCosts = v('buyItp') + v('buyLawyer') + v('buyNotary') + v('buyOther');// Sell costs const sellCosts = v('sellAgency') + v('sellLawyer') + v('sellPlusvalia') + v('sellOther');// Tax rate const rate = parseFloat(document.querySelector('input[name="residency"]:checked').value) / 100;// Calculation const netSale = salePrice - sellCosts; const acquisitionCost = purchasePrice + buyCosts; const gain = netSale - acquisitionCost; const tax = gain > 0 ? gain * rate : 0; const retention = salePrice * 0.03; const balance = tax - retention; // positive = to pay, negative = refundconst t = T[currentLang];// Populate results document.getElementById('r-sale-price').textContent = fmt(salePrice); document.getElementById('r-sell-costs').textContent = sellCosts > 0 ? '− ' + fmt(sellCosts) : '0 €'; document.getElementById('r-net-sale').textContent = fmt(netSale); document.getElementById('r-purchase-price').textContent= '− ' + fmt(purchasePrice); document.getElementById('r-buy-costs').textContent = buyCosts > 0 ? '− ' + fmt(buyCosts) : '0 €'; document.getElementById('r-gain').textContent = fmt(gain); document.getElementById('r-tax').textContent = '− ' + fmt(tax); document.getElementById('r-retention').textContent = '+ ' + fmt(retention);const finalAmt = document.getElementById('r-final-amount'); const finalLbl = document.getElementById('r-final-label-text'); const finalBox = document.getElementById('r-final-box');if (balance > 0) { finalLbl.textContent = t.toPay; finalAmt.textContent = fmt(balance); finalAmt.className = 'result-final-amount to-pay'; } else { finalLbl.textContent = t.toRefund; finalAmt.textContent = fmt(Math.abs(balance)); finalAmt.className = 'result-final-amount to-refund'; }document.getElementById('results').classList.add('visible'); document.getElementById('cta-box').classList.add('visible'); document.getElementById('results').scrollIntoView({ behavior: 'smooth', block: 'start' }); }function reset() { document.querySelectorAll('input[type="number"]').forEach(i => i.value = ''); document.getElementById('results').classList.remove('visible'); document.getElementById('cta-box').classList.remove('visible'); window.scrollTo({ top: 0, behavior: 'smooth' }); }const EDU_CONTENT = { en: { title: 'How capital gains tax works when selling property in Spain', items: [ { h: 'Who pays and when', p: 'Non-resident sellers pay capital gains tax on the profit from selling Spanish property. Modelo 210 must be filed within 3 months of the sale.' }, { h: 'Tax rates for non-residents', p: 'EU/EEA residents pay 19% on the net gain. Residents outside the EU/EEA pay 24%. Spanish tax residents pay on a progressive scale from 19% to 28%.' }, { h: 'The 3% withholding (retención)', p: 'The buyer must withhold 3% of the sale price and pay it to the Spanish Tax Agency on behalf of the seller. This is an advance against the final capital gains tax. If 3% withheld exceeds your liability, you can claim a refund.' }, { h: 'Deductible costs', p: 'You can deduct from your taxable gain: original purchase price, purchase taxes and fees, cost of improvements (with invoices), estate agent commissions, and legal fees for the sale.' }, { h: 'Municipal capital gains tax (plusvalía)', p: 'A separate local tax based on the increase in official land value. Since 2021 you can choose between two methods and challenge it if the property has not gained in value.' }, ], cta: 'This calculation is only an estimate. Property taxation in Spain depends on many individual factors. A qualified lawyer should review your specific situation before you make any decisions.', btnWa: 'Request legal review', btnTg: 'Quick query via Telegram', disclaimer: '⚠️ This calculator provides an estimate for informational purposes only. Spanish tax calculations depend on individual circumstances. Professional legal advice is recommended before taking any financial decision.', }, sv: { title: 'Så fungerar kapitalvinstskatten vid försäljning i Spanien', items: [ { h: 'Vem betalar och när', p: 'Icke-residenter som säljer spansk fastighet betalar kapitalvinstskatt på vinsten. Modelo 210 ska lämnas inom 3 månader från försäljningen.' }, { h: 'Skattesatser för icke-residenter', p: 'EU/EES-bosatta betalar 19% på nettovinsten. Bosatta utanför EU/EES betalar 24%. Spanska residenter beskattas progressivt 19–28%.' }, { h: '3%-avdrag vid källan (retención)', p: 'Köparen håller inne 3% av köpeskillingen och betalar det till spanska skattemyndigheten å säljarens vägnar. Om 3% överstiger skatten kan säljaren ansöka om återbetalning.' }, { h: 'Avdragsgilla kostnader', p: 'Minska den skattepliktiga vinsten med: inköpspris, skatter vid köpet, förbättringskostnader (med kvitton), mäklararvode och juridiska kostnader vid försäljningen.' }, { h: 'Kommunal värdestegringsskatt (plusvalía)', p: 'En separat kommunal skatt baserad på ökning av markens taxeringsvärde. Sedan 2021 kan du välja mellan två metoder och bestrida skatten om fastigheten inte stigit i värde.' }, ], cta: 'Detta resultat är en uppskattning. Fastighetsbeskattning i Spanien beror på många individuella faktorer. En kvalificerad advokat bör granska din specifika situation innan du fattar beslut.', btnWa: 'Juridisk granskning', btnTg: 'Snabbfråga via Telegram', disclaimer: '⚠️ Denna kalkylator ger en uppskattning i informationssyfte. Spansk skatteberäkning beror på individuella förhållanden. Professionell juridisk rådgivning rekommenderas innan ekonomiska beslut fattas.', }, es: { title: 'Cómo funciona la ganancia patrimonial al vender vivienda en España', items: [ { h: 'Quién paga y cuándo', p: 'Los no residentes que vendan una propiedad en España tributan por la ganancia. El Modelo 210 debe presentarse en los 3 meses siguientes a la venta.' }, { h: 'Tipos impositivos para no residentes', p: 'Los residentes en la UE/EEE pagan el 19% sobre la ganancia neta. Los de fuera de la UE/EEE pagan el 24%. Los residentes fiscales en España tributan progresivamente entre el 19% y el 28%.' }, { h: 'La retención del 3%', p: 'El comprador retiene el 3% del precio de venta y lo ingresa a la AEAT en nombre del vendedor. Si la retención supera la cuota final, el vendedor puede solicitar la devolución.' }, { h: 'Gastos deducibles', p: 'Puede reducir la ganancia deduciendo: precio de adquisición, impuestos en la compra, coste de mejoras (con factura), comisiones de agencia y honorarios de abogado en la venta.' }, { h: 'Plusvalía municipal (IIVTNU)', p: 'Impuesto local que grava el incremento del valor del terreno. Desde 2021 puede elegirse entre dos métodos de cálculo y puede impugnarse si el inmueble no ha incrementado su valor real.' }, ], cta: 'Este resultado es una estimación orientativa. La fiscalidad inmobiliaria en España depende de muchos factores individuales. Un abogado cualificado debe revisar su situación concreta antes de tomar decisiones.', btnWa: 'Solicitar revisión jurídica', btnTg: 'Consulta rápida por Telegram', disclaimer: '⚠️ Esta calculadora ofrece una estimación orientativa. Los cálculos fiscales en España dependen de las circunstancias individuales. Se recomienda asesoramiento jurídico profesional antes de tomar decisiones económicas.', }, };function updateEduSection(l) { var d = EDU_CONTENT[l]; if (!d) return; var tEl = document.getElementById('edu-title'); var iEl = document.getElementById('edu-items'); var cEl = document.getElementById('edu-cta-text'); var wEl = document.getElementById('edu-btn-wa'); var tgEl = document.getElementById('edu-btn-tg'); var dsEl = document.getElementById('edu-disclaimer'); if (tEl) tEl.textContent = d.title; if (iEl) iEl.innerHTML = d.items.map(function(item) { return ''; }).join(''); if (cEl) cEl.textContent = d.cta; if (wEl) wEl.textContent = '💬 ' + d.btnWa; if (tgEl) tgEl.textContent = '🤖 ' + d.btnTg; if (dsEl) dsEl.textContent = d.disclaimer; }// Auto-inicializar en sueco al cargar document.addEventListener('DOMContentLoaded', function() { if (typeof setLang === 'function') setLang('sv'); });