{"id":66723,"date":"2026-06-18T15:43:03","date_gmt":"2026-06-18T15:43:03","guid":{"rendered":"https:\/\/leven.re\/nyc-pied-a-terre-tax\/"},"modified":"2026-06-26T20:14:25","modified_gmt":"2026-06-26T20:14:25","slug":"impuesto-pied-a-terre-nyc","status":"publish","type":"page","link":"https:\/\/leven.re\/es\/impuesto-pied-a-terre-nyc\/","title":{"rendered":"Impuesto pied-\u00e0-terre de Nueva York"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"66723\" class=\"elementor elementor-66723 elementor-66703\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17ab36ae elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"17ab36ae\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7cfe9920\" data-id=\"7cfe9920\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f20504e elementor-widget elementor-widget-heading\" data-id=\"f20504e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">El impuesto pied-\u00e0-terre de Nueva York, explicado<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5eb55a67 elementor-widget elementor-widget-text-editor\" data-id=\"5eb55a67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El nuevo impuesto anual de Nueva York sobre las segundas viviendas, explicado de forma clara para propietarios y compradores.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7759f488 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"7759f488\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-60 elementor-top-column elementor-element elementor-element-4a2f5b22\" data-id=\"4a2f5b22\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6076c8fe elementor-widget elementor-widget-text-editor\" data-id=\"6076c8fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>\u00bfQu\u00e9 es el impuesto pied-\u00e0-terre?<\/h2><p>El impuesto pied-\u00e0-terre es un nuevo recargo anual sobre los inmuebles residenciales de la ciudad de Nueva York que no son la vivienda principal del propietario. Se aprob\u00f3 dentro del presupuesto del estado de Nueva York para 2026-2027, el 27 de mayo de 2026, entra en vigor el 1 de julio de 2026 y est\u00e1 previsto que expire el 30 de junio de 2031.<\/p><p>Es un cargo anual recurrente, no un impuesto \u00fanico de transmisi\u00f3n que se paga en el cierre. El Departamento de Finanzas de la ciudad lo a\u00f1ade al recibo habitual del impuesto sobre bienes inmuebles y lo cobra de la misma manera.<\/p><h2>\u00bfQui\u00e9n tiene que pagarlo?<\/h2><p>Se dirige a las segundas viviendas de mayor valor. En la Fase 1 puede aplicarse a condominios y cooperativas con un valor catastral del Departamento de Finanzas de 1 mill\u00f3n de d\u00f3lares o m\u00e1s, y a viviendas de una a tres familias con un valor de mercado de 5 millones de d\u00f3lares o m\u00e1s. Los inmuebles en manos de un fideicomiso, una LLC, una sociedad o una corporaci\u00f3n tambi\u00e9n pueden estar sujetos.<\/p><h2>Tipos y umbrales<\/h2><h3>Fase 1: del 1 de julio de 2026 al 30 de junio de 2028<\/h3><p>Condominios y cooperativas, seg\u00fan el valor catastral de la ciudad (que suele ser muy inferior al valor de mercado):<\/p><table><tbody><tr><td>Valor catastral de 1 a 3 millones USD<\/td><td>4%<\/td><\/tr><tr><td>Valor catastral de 3 a 5 millones USD<\/td><td>5,25%<\/td><\/tr><tr><td>Valor catastral superior a 5 millones USD<\/td><td>6,5%<\/td><\/tr><\/tbody><\/table><p>Viviendas de una a tres familias, seg\u00fan el valor de mercado:<\/p><table><tbody><tr><td>Valor de mercado de 5 a 15 millones USD<\/td><td>0,8%<\/td><\/tr><tr><td>Valor de mercado de 15 a 25 millones USD<\/td><td>1,05%<\/td><\/tr><tr><td>Valor de mercado superior a 25 millones USD<\/td><td>1,3%<\/td><\/tr><\/tbody><\/table><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Fase 2: a partir del 1 de julio de 2028<\/summary><div style=\"padding-top:8px;\"><p>A partir de julio de 2028, el recargo se aplica a condominios, cooperativas y viviendas de una a tres familias valoradas en 5 millones de d\u00f3lares o m\u00e1s, mediante un nuevo modelo del Departamento de Finanzas basado en ventas comparables. Los tipos de condominios y cooperativas pasan entonces al mismo rango del 0,8% al 1,3% que se usa para las casas.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Por qu\u00e9 algunos apartamentos de alto valor no pagan nada al principio<\/summary><div style=\"padding-top:8px;\"><p>La ciudad de Nueva York valora los condominios y las cooperativas muy por debajo del precio de mercado, a menudo entre un 80% y un 90% menos. Un apartamento que se vender\u00eda por 8 millones de d\u00f3lares puede tener un valor catastral muy inferior a 1 mill\u00f3n, por lo que algunos apartamentos realmente caros pueden no pagar nada durante los dos primeros a\u00f1os. Por eso conviene comprobar su unidad concreta.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">La exenci\u00f3n de vivienda principal<\/summary><div style=\"padding-top:8px;\"><p>El recargo solo se aplica a los inmuebles que no son vivienda principal. Una propiedad cumple los requisitos si, a fecha del 5 de enero del ejercicio fiscal anterior, estuvo ocupada m\u00e1s de la mitad del a\u00f1o por un propietario cubierto o un familiar directo (c\u00f3nyuge, hijo, hermano, padre o madre, abuelo o nieto), o por un inquilino con un contrato de arrendamiento en condiciones de mercado de al menos un a\u00f1o que la use como vivienda principal.<\/p><p>En el caso de un fideicomiso, se considera propietarios cubiertos a los beneficiarios. En el de una LLC, sociedad o corporaci\u00f3n, a los titulares de la participaci\u00f3n mayoritaria. Cuando ninguna persona posee la mayor\u00eda, la exenci\u00f3n puede no estar disponible, por lo que conviene una revisi\u00f3n profesional.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Fechas clave<\/summary><div style=\"padding-top:8px;\"><ul><li><strong>27 de mayo de 2026:<\/strong> se aprob\u00f3 el impuesto dentro del presupuesto estatal.<\/li><li><strong>1 de julio de 2026:<\/strong> entra en vigor el recargo.<\/li><li><strong>Antes del 30 de agosto de 2026:<\/strong> el Departamento de Finanzas notifica a los propietarios que considera sujetos al impuesto. Estos pueden reclamar aportando prueba de residencia principal.<\/li><li><strong>1 de enero de 2027:<\/strong> primer pago del ejercicio fiscal 2026-2027; despu\u00e9s se paga dos veces al a\u00f1o junto con el impuesto habitual sobre bienes inmuebles.<\/li><li><strong>30 de junio de 2031:<\/strong> fecha de expiraci\u00f3n actual.<\/li><\/ul><p>Las bonificaciones, cr\u00e9ditos y exenciones que normalmente reducen el impuesto sobre bienes inmuebles no se aplican a este recargo.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;border-bottom:1px solid #e0d8c6;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Qu\u00e9 significa si posee, o va a comprar, una segunda vivienda en Nueva York<\/summary><div style=\"padding-top:8px;\"><p>El impuesto pied-\u00e0-terre cambia el coste de mantener una vivienda no principal en Nueva York, y su impacto depende mucho de c\u00f3mo se valore y se posea el inmueble. Tanto si es un comprador internacional, un inversor o quiere una vivienda a tiempo parcial en Nueva York, conviene conocer su situaci\u00f3n antes de que lleguen los primeros recibos. Los asesores multiling\u00fces de LEVEN pueden explicarle c\u00f3mo se aplica el impuesto a un edificio o unidad concretos y ponerle en contacto con los profesionales adecuados.<\/p><\/div><\/details><p style=\"font-size:0.9em;opacity:0.8;margin-top:16px;\"><em>Esta p\u00e1gina es informaci\u00f3n general, no asesoramiento legal ni fiscal, y refleja nuestra interpretaci\u00f3n de la ley a junio de 2026. Las normas, especialmente para fideicomisos y LLC, son complejas y pueden cambiar. Consulte a un abogado o asesor fiscal cualificado sobre su situaci\u00f3n.<\/em><\/p>\n<p class=\"leven-addl-disclaimer\" style=\"font-style:italic;\">Este art\u00edculo se proporciona \u00fanicamente con fines informativos generales y no constituye asesoramiento legal ni fiscal. Los propietarios deben consultar a un asesor fiscal o abogado cualificado para determinar su exposici\u00f3n espec\u00edfica y la elegibilidad para la exenci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-40 elementor-top-column elementor-element elementor-element-415b3d37\" data-id=\"415b3d37\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3dfe1f5a elementor-widget elementor-widget-text-editor\" data-id=\"3dfe1f5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>En vigor el 1 de julio de 2026<\/strong><\/p><p><strong>Tipos de la Fase 1: del 4% al 6,5%<\/strong><\/p><p><strong>Solo para viviendas no principales<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b8018e elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"4b8018e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c526e44\" data-id=\"c526e44\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78c4dc14 elementor-widget elementor-widget-heading\" data-id=\"78c4dc14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cont\u00e1ctenos para hablar de sus opciones<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d4440 elementor-widget elementor-widget-text-editor\" data-id=\"54d4440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Nuestros asesores hablan su idioma. Env\u00edenos algunos datos y le responderemos para explicarle c\u00f3mo le afecta el impuesto pied-\u00e0-terre en su propiedad de Nueva York.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98b93ce elementor-widget elementor-widget-shortcode\" data-id=\"98b93ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><style>.leven-tax-form .gform_wrapper{max-width:760px;margin:0 auto;text-align:left;}.leven-tax-form .gfield_label,.leven-tax-form label,.leven-tax-form legend,.leven-tax-form .gform_required_legend,.leven-tax-form .gform_description,.leven-tax-form .gfield_description{color:#ffffff !important;}.leven-tax-form input,.leven-tax-form select,.leven-tax-form textarea{color:#ffffff !important;background-color:rgba(255,255,255,0.06) !important;border:1px solid rgba(255,255,255,0.45) 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El impuesto pied-\u00e0-terre es un nuevo recargo anual sobre los inmuebles residenciales de la ciudad de Nueva York que no son la vivienda principal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":59660,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-full-width.php","meta":{"footnotes":""},"class_list":["post-66723","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impuesto pied-\u00e0-terre NYC 2026: tipos y exenciones | LEVEN<\/title>\n<meta name=\"description\" content=\"El impuesto pied-\u00e0-terre de Nueva York entra en vigor el 1 de julio de 2026. 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