{"id":9026138,"date":"2017-07-19T08:00:45","date_gmt":"2017-07-19T07:00:45","guid":{"rendered":"http:\/\/gremicat.es\/?p=10013"},"modified":"2017-07-19T08:00:45","modified_gmt":"2017-07-19T07:00:45","slug":"arrendamiento-de-apartamentos-turisticos-exencion-o-no-de-iva-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/arrendamiento-de-apartamentos-turisticos-exencion-o-no-de-iva-2\/","title":{"rendered":"Arrendamiento de apartamentos tur\u00edsticos: \u00bfExenci\u00f3n o no de IVA?"},"content":{"rendered":"<p style=\"text-align: justify; font-size: 18px;\">El arrendamiento por per\u00edodos de tiempo de viviendas o parte de las mismas, sin prestar ning\u00fan servicio propio de la industria hotelera y limit\u00e1ndose a poner a disposici\u00f3n del arrendatario la vivienda, quien lo destina para su uso exclusivo como vivienda, est\u00e1 exenta del IVA.  <\/p>\n<p>[texto_central]<\/p>\n<p style=\"text-align: justify;\">Una persona f\u00edsica adquiere un apartamento tur\u00edstico y, acto seguido, lo cede en explotaci\u00f3n a una sociedad que, a su vez, lo alquilar\u00e1 a particulares. \u00bfEst\u00e1 dicha cesi\u00f3n exenta del IVA? \u00bfEs deducible el IVA soportado en la compra? <\/p>\n<p style=\"text-align: justify;\">El arrendamiento que va a efectuar la persona f\u00edsica se encuentra sujeto y no exento del Impuesto, al no resultarle de aplicaci\u00f3n la exenci\u00f3n contenida en el art\u00edculo 20.uno.23\u00ba de la Ley 37\/1992, en la medida en que no va a ser destinado al arrendamiento exclusivo como vivienda por parte del arrendatario. <\/p>\n<p style=\"text-align: justify;\">El uso efectivo del edificio o parte del mismo como vivienda, aun siendo requisito necesario para la aplicaci\u00f3n del supuesto de exenci\u00f3n, no es, sin embargo, requisito suficiente, ya que debe entenderse que el uso como vivienda de la edificaci\u00f3n ha de realizarse necesaria y directamente por el arrendatario, consumidor final a los efectos del IVA, y no por terceras personas. <\/p>\n<p style=\"text-align: justify;\">Por tanto, los arrendamientos de edificaciones, que a su vez son objeto de una cesi\u00f3n posterior por parte de su arrendatario en el ejercicio de una actividad empresarial no est\u00e1n exentos del IVA. La persona f\u00edsica deber\u00e1 cumplir con la totalidad de obligaciones materiales y formales derivadas de la normativa del Impuesto, presentando de forma peri\u00f3dica las autoliquidaciones correspondientes a trav\u00e9s del modelo 303 donde deber\u00e1 consignar el Impuesto devengado por el arrendamiento y repercutido al arrendatario. <\/p>\n<p style=\"text-align: justify;\">Para ampliar esta informaci\u00f3n consulte con <a style=\"color: #e4003c;\" href=\"\/asesoria-fiscal-contable-barcelona\/\">Asesor\u00eda fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El arrendamiento por per\u00edodos de tiempo de viviendas o parte de las mismas, sin prestar ning\u00fan servicio propio de la <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9026139,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9026138","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Arrendamiento de apartamentos tur\u00edsticos: \u00bfExenci\u00f3n o no de 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\/en\/arrendamiento-de-apartamentos-turisticos-exencion-o-no-de-iva-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arrendamiento de apartamentos tur\u00edsticos: \u00bfExenci\u00f3n o no de IVA? - gremicat\" \/>\n<meta property=\"og:description\" content=\"El arrendamiento por per\u00edodos de tiempo de viviendas o parte de las mismas, sin prestar ning\u00fan servicio propio de la ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/en\/arrendamiento-de-apartamentos-turisticos-exencion-o-no-de-iva-2\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2017-07-19T07:00:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2017\/06\/Arrendamiento-pisos-turisticos-.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1\" \/>\n\t<meta property=\"og:image:height\" content=\"1\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/arrendamiento-de-apartamentos-turisticos-exencion-o-no-de-iva-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/arrendamiento-de-apartamentos-turisticos-exencion-o-no-de-iva-2\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Arrendamiento de apartamentos tur\u00edsticos: \u00bfExenci\u00f3n o no de IVA?\",\"datePublished\":\"2017-07-19T07:00:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/arrendamiento-de-apartamentos-turisticos-exencion-o-no-de-iva-2\\\/\"},\"wordCount\":315,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/arrendamiento-de-apartamentos-turisticos-exencion-o-no-de-iva-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2017\\\/06\\\/Arrendamiento-pisos-turisticos-.jpg\",\"articleSection\":[\"Fiscal\",\"Sin categor\u00eda\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/arrendamiento-de-apartamentos-turisticos-exencion-o-no-de-iva-2\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/arrendamiento-de-apartamentos-turisticos-exencion-o-no-de-iva-2\\\/\",\"name\":\"Arrendamiento de apartamentos tur\u00edsticos: \u00bfExenci\u00f3n o no de IVA? 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