{"id":9030440,"date":"2022-03-30T00:00:31","date_gmt":"2022-03-29T23:00:31","guid":{"rendered":"https:\/\/gremicat.es\/?p=18259"},"modified":"2022-03-30T00:00:31","modified_gmt":"2022-03-29T23:00:31","slug":"periode-de-carencia-per-al-condicionament-del-local","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/periode-de-carencia-per-al-condicionament-del-local\/","title":{"rendered":"Per\u00edode de car\u00e8ncia per al condicionament del local"},"content":{"rendered":"

Durant aquest per\u00edode de manca, el fet de no reportar quotes de manera efectiva de lloguer no implica que no es reporti el corresponent IVA d’aquestes.<\/span><\/span><\/p>\n

<\/div>\n

Els per\u00edodes de manca en l’arrendament tenen lloc en els primers mesos.<\/b><\/strong><\/h2>\n

 <\/p>\n

La Direcci\u00f3 General de Tributs ens recorda, reiterant la ja assentada doctrina administrativa, que si l’arrendatari s’obliga a abonar el cost de les obres necess\u00e0ries per al condicionament de l’immoble, l’arrendador haur\u00e0 de repercutir a la part arrendat\u00e0ria l’IVA de tal per\u00edode de car\u00e8ncia<\/strong> que no constituir\u00e0 una prestaci\u00f3 realitzada a t\u00edtol gratu\u00eft, sin\u00f3 una contraprestaci\u00f3 pel valor que l’arrendador atribueix als serveis que pret\u00e9n obtenir i ha acordat realitzar l’arrendatari.\u00a0<\/span><\/p>\n

El per\u00edode de manca d’un arrendament podem definir-lo com aquell per\u00edode de temps en qu\u00e8 se susp\u00e8n el pagament de les quotes d’arrendament pactades<\/strong>. L’habitual \u00e9s que les quotes d’arrendament es reportin mes a mes una vegada finalitzat cadascun d’ells.<\/span>\u00a0<\/span><\/p>\n

Amb car\u00e0cter general, els per\u00edodes de manca en l’arrendament tenen lloc<\/strong>, parlant de locals comercials o oficines, en els primers mesos de l’arrendament ja que potser \u00e9s necessari realitzar obres de condicionament o remodelacions que impliquen la impossibilitat d’operar de manera efectiva en ell<\/strong>. Aquest temps \u00e9s pactat entre arrendador i arrendatari i, durant la durada d’aquest, es permet la disposici\u00f3 del local o oficina, per\u00f2 no es reporten les quotes de lloguer pactades.<\/span>\u00a0<\/span><\/p>\n

Es tracta, per tant, d’una concessi\u00f3 o liberalitat que realitza l’arrendador<\/strong> ateses les circumst\u00e0ncies especials que envolten la pr\u00f2pia operaci\u00f3 de lloguer respecte a un concret arrendatari.<\/span>\u00a0<\/span><\/p>\n

Sol ser una din\u00e0mica molt habitual dins del sector de la restauraci\u00f3<\/strong>, especialment els locals destinats a l’oci nocturn, que poden seguir una determinada tem\u00e0tica o buscar un determinat ambient que implica despeses, en termes de temps i diners, en remodelacions, decoraci\u00f3, etc.<\/span>\u00a0<\/span><\/p>\n

Doncs b\u00e9, la Direcci\u00f3 General de Tributs<\/strong> en la seva recent Consulta Vinculant (V3061-21), de 7 de desembre de 2021, ens recorda que durant aquest per\u00edode de manca<\/strong>, el fet de no reportar quotes de manera efectiva de lloguer no implica que no es reporti el corresponent IVA d’aquestes.<\/strong><\/span>\u00a0<\/strong><\/p>\n

El primer que fa la DGT \u00e9s establir el moment de meritaci\u00f3 de les quotes no pagades de lloguer en reproduir el contingut de l’article 75 de la\u00a0LIVA:<\/span>\u00a0<\/span><\/p>\n

\u00ab4.- D’altra banda, en relaci\u00f3 amb la meritaci\u00f3 de l’Impost, cal assenyalar que la contraprestaci\u00f3 de l’arrendament objecte de consulta est\u00e0 constitu\u00efda per la renda peri\u00f2dica que ha de satisfer l’arrendatari, aix\u00ed com per les obres que aquest s’ha comprom\u00e8s a realitzar i que quedaran com a millora en el local arrendat propietat de l’arrendador.\u00a0<\/strong><\/span><\/i><\/p>\n

L’article 75, apartat un, n\u00famero 2n, de la Llei 37\/1992 estableix que es reportar\u00e0 l’Impost en les prestacions de serveis “quan es prestin, executin o efectu\u00efn les operacions gravades”.<\/span><\/i>\u00a0<\/span><\/p>\n

Al seu torn, el n\u00famero 7\u00e8, del mateix article i apartat, assenyala que l’Impost es reportar\u00e0 “en els arrendaments, en els subministraments i, en general, en les operacions de tracte successiu o continuat<\/strong>, en el moment en qu\u00e8 resulti exigible la part del preu que comprengui cada percepci\u00f3.<\/span><\/i>\u00a0<\/span><\/p>\n

No obstant aix\u00f2, quan no s’hagi pactat preu o quan, havent-se pactat, no s’hagi determinat el moment de la seva exigibilitat<\/strong>, o la mateixa s’hagi establert amb una periodicitat superior a un any natural, la meritaci\u00f3 de l’Impost es produir\u00e0 a 31 de desembre de cada any per la part proporcional corresponent al per\u00edode transcorregut des de l’inici de l’operaci\u00f3, o des de l’anterior meritaci\u00f3<\/strong>, fins a la citada data”\u00bb.<\/span><\/i>\u00a0<\/span><\/p>\n

Per a concloure, de la seg\u00fcent manera, reproduint el criteri ja assentat respecte la meritaci\u00f3 de les quotes d’IVA sobre rendes no abonades:<\/span>\u00a0<\/span><\/p>\n

\u00abD’acord amb l’anterior, en l’operaci\u00f3 a qu\u00e8 es refereix l’escrit de consulta, l’Impost sobre el Valor Afegit es reportar\u00e0 quan resulti exigible la part del preu que comprengui cada percepci\u00f3<\/strong>. Aix\u00f2 \u00e9s, quan resultin exigibles les rendes monet\u00e0ries que ha de satisfer l’arrendatari durant el per\u00edode de vig\u00e8ncia del contracte. En el cas que no s’hagi determinat el moment de la seva exigibilitat la meritaci\u00f3 es produir\u00e0 a 31 de desembre<\/strong>, per la part proporcional del valor de les obres realitzades per l’arrendatari en el denominat per\u00edode de car\u00e8ncia, des del seu inici fins a aquesta data\u00bb.<\/span><\/i>\u00a0<\/span><\/p>\n

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

Durant aquest per\u00edode de manca, el fet de no reportar quotes de manera efectiva de lloguer no implica que no …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030441,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030440","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nPer\u00edode de car\u00e8ncia per al condicionament del local - 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\/periode-de-carencia-per-al-condicionament-del-local\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Per\u00edode de car\u00e8ncia per al condicionament del local - 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