{"id":9040547,"date":"2026-02-25T07:00:58","date_gmt":"2026-02-25T07:00:58","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040547"},"modified":"2026-02-17T11:42:58","modified_gmt":"2026-02-17T11:42:58","slug":"riscos-fiscals-en-contractes-de-lloguer-amb-opcio-de-compra","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/riscos-fiscals-en-contractes-de-lloguer-amb-opcio-de-compra\/","title":{"rendered":"Riscos fiscals en contractes de lloguer amb opci\u00f3 de compra"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9040547\" class=\"elementor elementor-9040547 elementor-9040546\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bd2230 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bd2230\" data-element_type=\"section\" data-e-type=\"section\">\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-7bdfea7\" data-id=\"7bdfea7\" 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-490be9a elementor-widget elementor-widget-heading\" data-id=\"490be9a\" 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\">No tots els contractes de lloguer amb opci\u00f3 de compra s\u00f3n el que semblen. Alguns, sense avisar, comencen a tributar com si la compra ja estigu\u00e9s feta. Hi ha operacions immobili\u00e0ries que, encara que se signin com a lloguer, Hisenda ho mira amb lupa i les tracta com a finan\u00e7ament encobert. <\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa39486 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa39486\" data-element_type=\"section\" data-e-type=\"section\">\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-a1b957d\" data-id=\"a1b957d\" 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-9f98f86 elementor-widget elementor-widget-spacer\" data-id=\"9f98f86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a1c08b elementor-widget elementor-widget-spacer\" data-id=\"9a1c08b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bd3a69 elementor-widget elementor-widget-text-editor\" data-id=\"5bd3a69\" 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><span style=\"font-weight: 400;\">En els \u00faltims mesos estem veient cada vegada m\u00e9s operacions immobili\u00e0ries estructurades com a lloguer amb opci\u00f3 de compra, especialment quan es tracta d&#8217;edificis complets o immobles destinats a activitat econ\u00f2mica. Sobre el paper, la f\u00f3rmula sembla c\u00f2moda: s&#8217;usa l&#8217;immoble, es paguen quotes i, passat un temps, es compra descomptant el ja abonat.<\/span><\/p><p><span style=\"font-weight: 400;\">El problema apareix quan l&#8217;Administraci\u00f3 ent\u00e9n que la compra \u00e9s segura des de l&#8217;inici. En aquest moment, el que semblava un lloguer comen\u00e7a a tributar com una cosa molt distinta.<\/span><\/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-cd137b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd137b5\" data-element_type=\"section\" data-e-type=\"section\">\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-c65d7c6\" data-id=\"c65d7c6\" 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-cfbc822 elementor-widget elementor-widget-spacer\" data-id=\"cfbc822\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2470afe elementor-widget elementor-widget-heading\" data-id=\"2470afe\" 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\">Quan Hisenda diu \"aix\u00f2 no \u00e9s un lloguer\"\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-289e89e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"289e89e\" data-element_type=\"section\" data-e-type=\"section\">\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-cd1608e\" data-id=\"cd1608e\" 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-7e7cd93 elementor-widget elementor-widget-text-editor\" data-id=\"7e7cd93\" 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><span style=\"font-weight: 400;\">La Direcci\u00f3 General de Tributs (DGT) ha estat clara en la seva consulta vinculant V1557-25:<\/span><\/p><p><span style=\"font-weight: 400;\">Si des del principi no hi ha dubtes raonables que s&#8217;exercir\u00e0 l&#8217;opci\u00f3 de compra, el contracte deixa de considerar-se un lloguer ordinari. En aquests casos, el que existeix realment \u00e9s una operaci\u00f3 de finan\u00e7ament, encara que el contracte es cridi d&#8217;una altra forma. \u00c9s a dir, per a Hisenda ja s&#8217;est\u00e0 comprant l&#8217;immoble des del minut un.<\/span><\/p><p><span style=\"font-weight: 400;\">Si el preu final descompta totes les quotes i l&#8217;opci\u00f3 de compra est\u00e0 pr\u00e0cticament decidida, el risc fiscal \u00e9s alt encara que el contracte digui &#8220;arrendament&#8221;.<\/span><\/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-9bbb408 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bbb408\" data-element_type=\"section\" data-e-type=\"section\">\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-0049da6\" data-id=\"0049da6\" 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-06d1fc4 elementor-widget elementor-widget-spacer\" data-id=\"06d1fc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c43e988 elementor-widget elementor-widget-heading\" data-id=\"c43e988\" 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\">Qu\u00e8 succeeix comptablement (i per qu\u00e8 afecta a l'impost)?\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cbd7225 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cbd7225\" data-element_type=\"section\" data-e-type=\"section\">\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-8e4aa99\" data-id=\"8e4aa99\" 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-28bba96 elementor-widget elementor-widget-text-editor\" data-id=\"28bba96\" 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><span style=\"font-weight: 400;\">Quan l&#8217;operaci\u00f3 es qualifica com a arrendament financer, l&#8217;empresa no registra una despesa per lloguer, sin\u00f3:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Un actiu en el seu balan\u00e7 (l&#8217;edifici).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Un passiu financer (el deute assumit).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Les quotes deixen de ser una despesa &#8220;normal&#8221; i es descomponen en dues parts:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interessos, que van a resultats.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amortitzaci\u00f3 de deute, que no \u00e9s despesa fiscal.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Continuar comptabilitzant les quotes com a lloguer quan no ho s\u00f3n pot generar ajustos, regularitzacions i sancions.<\/span><\/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-521b310 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"521b310\" data-element_type=\"section\" data-e-type=\"section\">\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-919bb76\" data-id=\"919bb76\" 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-8510ee1 elementor-widget elementor-widget-spacer\" data-id=\"8510ee1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d70564 elementor-widget elementor-widget-heading\" data-id=\"9d70564\" 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\">S\u00f3n dedu\u00efbles les quotes durant els cinc anys?\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d868c49 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d868c49\" data-element_type=\"section\" data-e-type=\"section\">\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-a7834d7\" data-id=\"a7834d7\" 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-52167e6 elementor-widget elementor-widget-text-editor\" data-id=\"52167e6\" 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><span style=\"font-weight: 400;\">Aqu\u00ed est\u00e0 un dels errors m\u00e9s freq\u00fcents. Quan el contracte es considera financer:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No es dedueix la quota completa.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nom\u00e9s s\u00f3n fiscalment dedu\u00efbles:<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les despeses financeres, amb els seus l\u00edmits legals.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L&#8217;amortitzaci\u00f3 de l&#8217;edifici, segons les regles fiscals.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">La resta no redueix l&#8217;impost, encara que es pagui cada mes.<\/span><\/p><p><span style=\"font-weight: 400;\">Deduir quotes completes com a lloguer quan l&#8217;operaci\u00f3 \u00e9s financera pot acabar en inspecci\u00f3 i liquidaci\u00f3 amb rec\u00e0rrecs.<\/span><\/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-d5ee09b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5ee09b\" data-element_type=\"section\" data-e-type=\"section\">\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-fb56c46\" data-id=\"fb56c46\" 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-2fa8bbd elementor-widget elementor-widget-spacer\" data-id=\"2fa8bbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64b782a elementor-widget elementor-widget-heading\" data-id=\"64b782a\" 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\">I quan s'exerceix l'opci\u00f3 de compra, qu\u00e8 passa?\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a16dc9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a16dc9d\" data-element_type=\"section\" data-e-type=\"section\">\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-40e1a35\" data-id=\"40e1a35\" 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-2a77a3e elementor-widget elementor-widget-text-editor\" data-id=\"2a77a3e\" 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><span style=\"font-weight: 400;\">En realitat, des del punt de vista fiscal, la compra ja estava en marxa. En exercir l&#8217;opci\u00f3:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No comen\u00e7a una amortitzaci\u00f3 nova.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continua l&#8217;amortitzaci\u00f3 de l&#8217;edifici ja reconegut.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Per a edificis comercials, administratius o habitatges, la refer\u00e8ncia habitual \u00e9s:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amortitzaci\u00f3 lineal m\u00e0xima del 2% anual, amb un horitz\u00f3 llarg.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Aix\u00f2 s\u00ed, sempre que:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L&#8217;edifici estigui correctament classificat.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L&#8217;amortitzaci\u00f3 reflecteixi una depreciaci\u00f3 real i justificada.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">No tot l&#8217;edifici s&#8217;amortitza igual: el s\u00f2l no s&#8217;amortitza i alguns elements poden requerir tractament separat.<\/span><\/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-651d59f elementor-widget elementor-widget-spacer\" data-id=\"651d59f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-ef6df58 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef6df58\" data-element_type=\"section\" data-e-type=\"section\">\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-1f15832\" data-id=\"1f15832\" 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-671cebd elementor-widget elementor-widget-heading\" data-id=\"671cebd\" 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\">El que conv\u00e9 revisar abans de signar (o abans de seguir)\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3db9df3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3db9df3\" data-element_type=\"section\" data-e-type=\"section\">\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-11911bb\" data-id=\"11911bb\" 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-ada3386 elementor-widget elementor-widget-text-editor\" data-id=\"ada3386\" 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><span style=\"font-weight: 400;\">Aquest tipus de contractes no s&#8217;improvisen. Abans de signar -o fins i tot encara que ja estigui signat- conv\u00e9 analitzar:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si l&#8217;opci\u00f3 de compra \u00e9s realment opcional.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Com s&#8217;imputen les quotes.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quin impacte t\u00e9 en el balan\u00e7.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si l&#8217;amortitzaci\u00f3 est\u00e0 ben plantejada.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si la deducci\u00f3 d&#8217;interessos compleix els l\u00edmits legals.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Un contracte mal estructurat avui pot condicionar la fiscalitat dels pr\u00f2xims 20 o 30 anys.<\/span><\/p><p><span style=\"font-weight: 400;\">No tot lloguer amb opci\u00f3 de compra \u00e9s un lloguer. Quan la compra \u00e9s gaireb\u00e9 segura des de l&#8217;inici, Hisenda el tracta com una adquisici\u00f3 finan\u00e7ada, amb efectes immediats en comptabilitat, impost de societats i deduccions fiscals. La bona not\u00edcia \u00e9s que, ben plantejat, l&#8217;impacte es pot gestionar. La dolenta \u00e9s que, si no es revisa a temps, sol sortir car.<\/span><\/p><p><span style=\"font-weight: 400;\">Abans de signar -o si ja ho has fet- conv\u00e9 asseure&#8217;s, revisar n\u00fameros i anticipar-se. En aquesta mena d&#8217;operacions, arribar tard sol ser el veritable error.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Assessoria fiscal<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/span><\/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-3118cb9 elementor-widget elementor-widget-spacer\" data-id=\"3118cb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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":"<p>No tots els contractes de lloguer amb opci\u00f3 de compra s\u00f3n el que semblen. Alguns, sense avisar, comencen a tributar com si la compra ja estigu\u00e9s feta. Hi ha operacions que hisenda les mira amb lupa i les tracta com a finan\u00e7ament encobert.<\/p>\n","protected":false},"author":1,"featured_media":9040551,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9040547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Riscos fiscals en contractes de lloguer amb opci\u00f3 de compra - gremicat<\/title>\n<meta name=\"description\" content=\"No tots els contractes de lloguer amb opci\u00f3 de compra s\u00f3n el que semblen. Alguns, sense avisar, comencen a tributar com si la compra ja estigu\u00e9s feta. Hi ha operacions que hisenda les mira amb lupa i les tracta com a finan\u00e7ament encobert.\" \/>\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\/riesgos-fiscales-en-contratos-de-alquiler-con-opcion-de-compra\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Riscos fiscals en contractes de lloguer amb opci\u00f3 de compra - gremicat\" \/>\n<meta property=\"og:description\" content=\"No tots els contractes de lloguer amb opci\u00f3 de compra s\u00f3n el que semblen. Alguns, sense avisar, comencen a tributar com si la compra ja estigu\u00e9s feta. 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