{"id":9026142,"date":"2017-07-19T08:00:48","date_gmt":"2017-07-19T07:00:48","guid":{"rendered":"http:\/\/gremicat.es\/?p=10015"},"modified":"2017-07-19T08:00:48","modified_gmt":"2017-07-19T07:00:48","slug":"arrendament-dapartaments-turistics-exempcio-o-no-diva","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/arrendament-dapartaments-turistics-exempcio-o-no-diva\/","title":{"rendered":"Arrendament d’apartaments tur\u00edstics: Exempci\u00f3 o no d’IVA?"},"content":{"rendered":"

L’arrendament per per\u00edodes de temps d’habitatges o part de les mateixes, sense prestar cap servei propi de la ind\u00fastria hotelera i limitant-se a posar a la disposici\u00f3 de l’arrendatari l’habitatge, qui ho destina per al seu \u00fas exclusiu com a habitatge, est\u00e0 exempta de l’IVA. <\/p>\n

[texto_central]<\/p>\n

Una persona f\u00edsica adquireix un apartament tur\u00edstic i, tot seguit, ho cedeix en explotaci\u00f3 a una societat que, alhora, ho llogar\u00e0 a particulars. Est\u00e0 aquesta cessi\u00f3 exempta de l’IVA? \u00c9s dedu\u00efble l’IVA suportat en la compra?<\/p>\n

L’arrendament que va a efectuar la persona f\u00edsica es troba subjecte i no exempt de l’Impost, al no resultar-li d’aplicaci\u00f3 l’exempci\u00f3 continguda en l’article 20.un.23 de la Llei 37\/1992, en la mesura en que no va a ser destinat a l’arrendament exclusiu com a habitatge per part de l’arrendatari. <\/p>\n

L’\u00fas efectiu de l’edifici o part del mateix com a habitatge, encara que sigui requisit necessari per a l’aplicaci\u00f3 del sup\u00f2sit d’exempci\u00f3, no \u00e9s, no obstant aix\u00f2, requisit suficient, ja que ha d’entendre’s que l’\u00fas com a habitatge de l’edificaci\u00f3 ha de realitzar-se necess\u00e0ria i directament per l’arrendatari, consumidor final a l’efecte de l’IVA, i no per terceres persones.<\/p>\n

Per tant, els arrendaments d’edificacions, que al seu torn s\u00f3n objecte d’una cessi\u00f3 posterior per part del seu arrendatari en l’exercici d’una activitat empresarial no estan exempts de l’IVA. La persona f\u00edsica haur\u00e0 de complir amb la totalitat d’obligacions materials i formals derivades de la normativa de l’Impost, presentant de forma peri\u00f2dica les autoliquidacions corresponents a trav\u00e9s del model 303 on haur\u00e0 de consignar l’Impost reportat per l’arrendament i repercutit a l’arrendatari. <\/p>\n

Per ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

L’arrendament per per\u00edodes de temps d’habitatges o part de les mateixes, sense prestar cap servei propi de la ind\u00fastria hotelera …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9026143,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9026142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nArrendament d'apartaments tur\u00edstics: Exempci\u00f3 o no d'IVA? - gremicat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/arrendament-dapartaments-turistics-exempcio-o-no-diva\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arrendament d'apartaments tur\u00edstics: Exempci\u00f3 o no d'IVA? 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