{"id":9030536,"date":"2022-05-18T00:00:59","date_gmt":"2022-05-17T23:00:59","guid":{"rendered":"https:\/\/gremicat.es\/?p=18506"},"modified":"2022-05-18T00:00:59","modified_gmt":"2022-05-17T23:00:59","slug":"aplicacio-del-lloguer-negoci-roman-tancat-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/aplicacio-del-lloguer-negoci-roman-tancat-2\/","title":{"rendered":"Aplicaci\u00f3 del lloguer: negoci roman tancat"},"content":{"rendered":"

La Direcci\u00f3 General de Tributs (DGT) ha resolt recentment que \u00e9s despesa dedu\u00efble en IRPF i en l’IVA, l’abonament del lloguer del local d’un restaurant obert al p\u00fablic 7 mesos i tancat els altres 5 mesos.
\n<\/span><\/span><\/p>\n

<\/div>\n

Es pot deduir l’IRPF i en l’IVA com a despesa l’import del lloguer durant el temps que roman tancat el negoci?
\n<\/b><\/strong><\/h2>\n

 <\/p>\n

Com sabem, existeixen negocis que no romanen oberts durant tot l’any<\/strong>. Un clar exemple poden ser els serveis d’oci, allotjament i restauraci\u00f3 radicats en zones tur\u00edstics que depenen de manera directa de l’\u00e8poca de l’any.<\/span>\u00a0<\/span><\/p>\n

Aquest tipus de negocis, igual que la resta, disposen de locals, eines o maquin\u00e0ria que queden inutilitzats durant bona part de l’any. En concret, per la seva rellev\u00e0ncia econ\u00f2mica respecte a la resta, \u00e9s important determinar si el local, malgrat no estar utilitzat durant una part de l’any pot continuar generant despeses dedu\u00efbles pel lloguer pagat.<\/strong><\/span>\u00a0<\/strong><\/p>\n

La Direcci\u00f3 General de Tributs (DGT) ha vingut a reiterar doctrina sobre la\u00a0<\/span>
\n<\/span>dedu\u00efbilitat\u00a0de les despeses abonades fora de la temporada d’activitat d’un negoci o empresa.\u00a0<\/span><\/p>\n

Criteri de la DGT\u00a0<\/strong><\/p>\n

El criteri de la DGT \u00e9s que aquest lloguer haur\u00e0 de complir, independentment de si estem parlant d’un empresari o professional en estimaci\u00f3 directa o d’una societat, els requisits generals de\u00a0dedu\u00efbilitat\u00a0d’una despesa en l’Impost de societats<\/strong>:<\/span>\u00a0<\/span><\/p>\n

    \n
  1. Correcta inscripci\u00f3 comptable.<\/span>\u00a0<\/span><\/li>\n
  2. Correcta imputaci\u00f3 temporal.<\/span>\u00a0<\/span><\/li>\n
  3. Deguda justificaci\u00f3..<\/span><\/li>\n
  4. Correlaci\u00f3 entre la despesa i l’obtenci\u00f3 d’ingressos.\u00a0<\/span><\/li>\n<\/ol>\n

    Les tres primeres s\u00f3n relatives a obligacions m\u00e9s formals que materials a emplenar, \u00e9s a dir, portar de manera correcta la comptabilitat i disposar d’un suport justificatiu -preferentment factura- per a la seva justificaci\u00f3.<\/span>\u00a0<\/span><\/p>\n

    \u00c9s l’\u00faltima d’elles la que genera m\u00e9s dificultat ja que un local tancat on no es duu a terme cap activitat econ\u00f2mica durant una part de l’any, t\u00e9 relaci\u00f3 amb l’obtenci\u00f3 d’ingressos?<\/span>\u00a0<\/span><\/p>\n

    Doncs b\u00e9, recentment un contribuent (el rendiment net del qual de l’activitat es determina pel m\u00e8tode d’estimaci\u00f3 directa i tributa pel r\u00e8gim general de l’IVA). ha fet una consulta a la DGT si com a empresari que exerceix l’activitat de restaurant., i l’activitat del qual est\u00e0 oberta al p\u00fablic durant 7 mesos a l’any, per\u00f2 el lloguer del local l’abona durant tot l’any:<\/span>\u00a0<\/span><\/p>\n

    1\u00aa.- Si pot deduir com a despesa l’import del lloguer durant el temps que roman tancat el restaurant.<\/strong><\/span>\u00a0<\/strong><\/p>\n

    2\u00aa.- Si pot deduir les quotes d’IVA suportades del lloguer durant el temps que roman tancat el restaurant.<\/strong><\/span>\u00a0<\/strong><\/p>\n

    Doncs b\u00e9, la DGT respon a trav\u00e9s de la Consulta Vinculant (V0262-22)<\/strong>, de 14 de febrer de 2022, on tracta aquesta problem\u00e0tica de manera espec\u00edfica:\u00a0<\/span><\/p>\n

    \u00abD’acord amb l’anterior, la\u00a0dedu\u00efbilitat\u00a0de les despeses est\u00e0 condicionada pel principi de la seva correlaci\u00f3 amb els ingressos, de tal sort que aquells respecte dels quals s’acrediti que s’han ocasionat en l’exercici de l’activitat seran dedu\u00efbles, en els termes previstos en els preceptes legals abans assenyalats, mentre que quan no existeixi aquesta vinculaci\u00f3 o no es prov\u00e9s prou no podrien considerar-se com f\u00edsicament dedu\u00efbles de l’activitat econ\u00f2mica.<\/span>\u00a0<\/span><\/em><\/p>\n

    En el cas plantejat, l’import del lloguer del local satisfet en el per\u00edode de temps en qu\u00e8 l’activitat est\u00e0 tancada, donat el seu car\u00e0cter estacional, ha de considerar-se que t\u00e9 correlaci\u00f3 amb el desenvolupament de l’activitat de restaurant, perqu\u00e8 s’efectuen amb la intenci\u00f3 de tornar a reiniciar l’activitat en la temporada seg\u00fcent.<\/span>\u00a0<\/span><\/em><\/p>\n

    Sense perjudici de l’anterior, cal recordar que la\u00a0dedu\u00efbilitat\u00a0d’una despesa est\u00e0 condicionada a m\u00e9s, entre altres requisits, al fet que quedi convenientment justificat mitjan\u00e7ant l’original de la factura normal o simplificada o, en cas que aquesta no s’emeti per tractar-se d’un t\u00edtol oficial, pel document que justifiqui la despesa, i registrat en els llibres-registro que, amb car\u00e0cter obligatori, han de portar els contribuents que desenvolupin activitats econ\u00f2miques, que determinin el rendiment net de les mateixes en el m\u00e8tode d’estimaci\u00f3 directa, en qualsevol de les seves modalitats\u00bb.\u00a0<\/span><\/em><\/p>\n

    De la mateixa manera, assenyala que referent a l’IVA, en entendre’s que aquesta despesa t\u00e9 la consideraci\u00f3 de dedu\u00efble, tamb\u00e9 ho seran les quotes suportades pel lloguer del local<\/strong>:<\/span>\u00a0<\/span><\/p>\n


    \n<\/span>\u00abCinqu\u00e8. – Aix\u00ed doncs, d’acord amb tot l’anterior, at\u00e8s que el consultant realitza l’arrendament de l’immoble amb la intenci\u00f3 de destinar el mateix a l’activitat empresarial de la restauraci\u00f3, cal concloure la\u00a0dedu\u00efbilitat\u00a0de les quotes suportades pel consultant durant el per\u00edode d’inactivitat, sempre que es compleixin els altres requisits establerts per la normativa.<\/span>\u00a0<\/span><\/em><\/p>\n

    En aquest mateix sentit s’ha pronunciat aquest Centre directiu en un sup\u00f2sit similar en la contestaci\u00f3 vinculant de 12 de juny de 2019, n\u00famero V1394-19, relatiu a un empresari que desenvolupa l’activitat d’hostalatge en hostals durant els mesos de juny a setembre, incorrent en serveis de reparaci\u00f3 en l’hostal en els mesos en qu\u00e8 roman inactiu i les conclusions del qual serien extrapolables a la present contestaci\u00f3\u00bb.<\/span>\u00a0<\/span><\/em><\/p>\n

    Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria fiscal<\/a>.<\/span>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    La Direcci\u00f3 General de Tributs (DGT) ha resolt recentment que \u00e9s despesa dedu\u00efble en IRPF i en l’IVA, l’abonament del …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030537,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030536","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nAplicaci\u00f3 del lloguer: negoci roman tancat - 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\/aplicacio-del-lloguer-negoci-roman-tancat-2\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aplicaci\u00f3 del lloguer: negoci roman tancat - 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