{"id":9039192,"date":"2025-08-20T07:00:18","date_gmt":"2025-08-20T07:00:18","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9039192"},"modified":"2025-07-30T08:25:32","modified_gmt":"2025-07-30T08:25:32","slug":"lexempcio-en-limpost-sobre-el-patrimoni-immobles-llogats","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/lexempcio-en-limpost-sobre-el-patrimoni-immobles-llogats\/","title":{"rendered":"L’exempci\u00f3 en l’Impost sobre el Patrimoni: Immobles Llogats"},"content":{"rendered":"\t\t
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Si tens una societat amb immobles llogats i et preguntes si pots aplicar l'exempci\u00f3 de l'Impost sobre el Patrimoni, aquesta circular t'interessa molt. Quan es considera que una societat arrendadora t\u00e9 activitat econ\u00f2mica real?\n<\/h2>\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
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\u00a0<\/p>

\u00a0<\/p>

En un m\u00f3n fiscal cada vegada m\u00e9s ple de matisos i racons, a vegades \u00e9s reconfortant trobar una resposta clara que, sense embuts, et permet saber per on trepitges. Doncs b\u00e9, si tens participacions en una societat dedicada a l’arrendament d’immobles, i aquesta societat t\u00e9 contractada a una persona a jornada completa per a gestionar l’activitat, pot ser que estiguis en el costat bo de la norma.<\/p>

La Direcci\u00f3 General de Tributs (DGT) en el seu CV V0259-25 ha resolt una consulta que, lluny de ser un cas a\u00efllat, dona cobertura a un dubte habitual: \u00c9s possible aplicar l’exempci\u00f3 en l’Impost sobre el Patrimoni (IP) si l’\u00fanica empleada que gestiona els lloguers tamb\u00e9 realitza altres activitats professionals pel seu compte o per a altres empreses?<\/i><\/p>

La resposta \u00e9s s\u00ed, i no \u00e9s una concessi\u00f3 generosa, sin\u00f3 un reconeixement a la realitat de molts petits negocis: el rellevant no \u00e9s \u201cl\u2019exclusivitat” de la treballadora, sin\u00f3 la seva dedicaci\u00f3 plena i efectiva durant la jornada laboral contractada. Que despr\u00e9s exerceixi com a administradora en una altra empresa, o que facturi com a aut\u00f2noma en el seu temps lliure, \u00e9s irrellevant a efectes fiscals, sempre que compleixi la seva jornada en la societat arrendadora.<\/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

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Per qu\u00e8 importa aix\u00f2?<\/h2>\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
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Perqu\u00e8 la Llei 19\/1991 de l’Impost sobre el Patrimoni (concretament, l’article 4.Vuit.Dos) estableix que els socis poden quedar exempts de tributar per les participacions que posseeixin en la societat, si aquesta compleix una s\u00e8rie de requisits. I el primer, que moltes vegades frustra als contribuents, \u00e9s que l’entitat tingui una “activitat econ\u00f2mica” real.<\/p>

Per\u00f2 quan hi ha activitat econ\u00f2mica en una empresa que lloga pisos o oficines? Segons la Llei de l’IRPF (art. 27.2), quan almenys es compta amb una persona ocupada amb contracte laboral a jornada completa, dedicada a gestionar i ordenar els arrendaments.<\/p>

Ara b\u00e9, aqu\u00ed venia el parany: i si aquesta treballadora tamb\u00e9 t\u00e9 altres ocupacions o projectes fora de l’horari laboral? Es perd l’exempci\u00f3?<\/p>

La consulta vinculant V0259\/2025 (5 de mar\u00e7 de 2025) buida el dubte amb contund\u00e8ncia: no. La clau est\u00e0 en el fet que el contracte sigui laboral, la jornada sigui completa, i la dedicaci\u00f3 efectiva estigui garantida durant aquest temps. La resta, \u00e9s vida privada (o professional) aliena al criteri fiscal.<\/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

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Atenci\u00f3 a aix\u00f2!<\/h2>\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
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  • No n’hi ha prou amb tenir un contracte signat: la jornada completa ha de complir-se realment.<\/li>
  • Les tasques han d’estar enfocades a la gesti\u00f3 del lloguer, no a labors access\u00f2ries o administratives sense connexi\u00f3.<\/li>
  • La resta de requisits tamb\u00e9 han de complir-se: participaci\u00f3 m\u00ednima (5% directa o 20% amb fam\u00edlia) i funcions de direcci\u00f3 amb remuneraci\u00f3 suficient.<\/li><\/ul>\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
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    I qu\u00e8 pots fer si tens una estructura similar?<\/h2>\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
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    • Revisa els contractes laborals dels qui gestionen els immobles: \u00e9s jornada completa? S’estan complint aquestes hores?<\/li>
    • Evita confusions: si la persona contractada treballa tamb\u00e9 com a aut\u00f2noma o en una altra empresa, que ho faci fora del seu horari laboral amb tu.<\/li>
    • Documenta b\u00e9: en cas d’inspecci\u00f3, ser\u00e0 clau demostrar la realitat del treball i que hi ha mitjans materials i personals suficients.<\/li>
    • Consulta si compleixes els altres requisits de l’exempci\u00f3, perqu\u00e8 un nom\u00e9s no basta.<\/li><\/ul>

      \u00a0<\/p>

      Per a ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/p>

      Si t’ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      Si tens una societat amb immobles llogats i et preguntes si pots aplicar l’exempci\u00f3 de l’Impost sobre el Patrimoni, aquesta circular t’interessa molt. Quan es considera que una societat arrendadora t\u00e9 activitat econ\u00f2mica real?<\/p>\n","protected":false},"author":1,"featured_media":9039194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9039192","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nL'exempci\u00f3 en l'Impost sobre el Patrimoni: Immobles Llogats - gremicat<\/title>\n<meta name=\"description\" content=\"Si tens una societat amb immobles llogats i et preguntes si pots aplicar l'exempci\u00f3 de l'Impost sobre el Patrimoni, aquesta circular t'interessa molt. 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