{"id":18207,"date":"2020-08-14T13:50:00","date_gmt":"2020-08-14T13:50:00","guid":{"rendered":"http:\/\/adhernandez.imas3pro.com\/?p=18207"},"modified":"2020-10-08T11:32:34","modified_gmt":"2020-10-08T11:32:34","slug":"impacto-tributario-de-la-moratoria-en-los-alquileres-con-el-covid","status":"publish","type":"post","link":"https:\/\/adhernandez.com\/ca\/2020\/08\/14\/impacto-tributario-de-la-moratoria-en-los-alquileres-con-el-covid\/","title":{"rendered":"Impacte tributari de la morat\u00f2ria en els lloguers amb l’Covid"},"content":{"rendered":"\n

La complicada situaci\u00f3 econ\u00f2mica provocada pel Covid-19 ha tingut els seus efectes sobre els lloguers. El pagament de l’lloguer per a moltes fam\u00edlies s’ha convertit en un problema a l’veure redu\u00efts els ingressos per l’aturada econ\u00f2mica.<\/strong><\/p>\n\n\n\n

Davant d’aquesta situaci\u00f3, el govern va aprovar al mar\u00e7 els reials decrets RD 11\/2020 i 15\/2020 per flexibilitzar els pagaments dels lloguers.<\/strong> Aquests decrets afecten tant a persones f\u00edsiques com jur\u00eddiques que siguin arrendat\u00e0ries d’habitatge habitual o subjectes de contractes d’arrendaments per a \u00fas diferent al d’habitatge.<\/p><\/blockquote>\n\n\n\n

La morat\u00f2ria de lloguers<\/h2>\n\n\n\n

La morat\u00f2ria en els lloguers va destinada a aquells inquilins que s’han vist incapa\u00e7os de fer front a el pagament de l’lloguer amb el coronavirus. Els decrets recullen conveni\u00e8ncia per part d’arrendataris i arrendadors d’establir mesures d’exoneraci\u00f3 o morat\u00f2ria del deute per lloguer durant aquest per\u00edode.<\/strong> Per\u00f2 totes aquestes mesures tenen efectes tributaris.<\/p>\n\n\n\n

\"\"<\/figure>
\n

La morat\u00f2ria en l’arrendament d’habitatge ha de ser informada l’Ag\u00e8ncia Tribut\u00e0ria <\/strong>de manera que quedi acreditat l’acord a qu\u00e8 hagin arribat propietari i inquil\u00ed, ja sigui de moratori o d’exoneraci\u00f3 del lloguer. D’aquesta manera, queden comunicades les noves condicions que afectessin el pagament dels impostos corresponents. <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

Si no \u00e9s aix\u00ed, la morat\u00f2ria dels lloguers no implicar\u00e0 canvis en l’obligaci\u00f3 tribut\u00e0ria de l’propietari.<\/p>\n\n\n\n

Lloguers a \u00e8poca de Covid19<\/h2>\n\n\n\n

Cal distingir dos sup\u00f2sits en el lloguer durant el Covid. Si l’acord implica l’exoneraci\u00f3 de quotes o si es tracta d’una morat\u00f2ria. En el primer cas, els impostos nom\u00e9s seran exigibles en el seg\u00fcent moment acordat en el qual es produeixi el pagament del lloguer i no per les quotes exonerades.<\/strong> En el cas de morat\u00f2ria de lloguer, simplement es produir\u00e0 un ajornament dels impostos a el moment en qu\u00e8 es produeixi el pagament efectiu del lloguer. Perqu\u00e8 es pugui reportar l’impost d’aquesta manera es fa imprescindible la comunicaci\u00f3 de l’acord de morat\u00f2ria a l’Ag\u00e8ncia Tribut\u00e0ria.<\/strong><\/p>\n\n\n\n

D’aquesta manera, la morat\u00f2ria del deute de lloguer s’ha convertit en una eina que pot mitigar els efectes de l’Covid-19 en l’economia de molts inquilins i evitar una cadena d’impagaments per als propietaris.<\/strong><\/p>\n\n\n\n

El pagament de lloguer amb el coronavirus ha suposat un seri\u00f3s problema per a molts inquilins.<\/p><\/blockquote>\n\n\n\n

\"\"<\/figure>
\n

Per aix\u00f2, calia una soluci\u00f3 que permet\u00e9s flexibilitzar els pagaments mantenint els drets de les dues parts. La morat\u00f2ria en l’arrendament d’habitatge durant aquest per\u00edode ha perm\u00e8s mantenir la major part de contractes i ha establert un marc regulador per fer possibles els canvis i ajustos necessaris pel que fa als impostos aplicables.<\/strong><\/p>\n<\/div><\/div>\n\n\n\n

Cal destacar, en tot cas, que aquestes mesures s\u00f3n aplicables sota certes condicions que varien en funci\u00f3 de l’tipus de propietari de l’immoble, de la situaci\u00f3 personal i laboral de l’inquil\u00ed, de la situaci\u00f3 de l’contracte. Tot aix\u00f2 queda definit en els dos decrets esmentats i que desenvolupen en detall les mesures que afecten el pagament de l’lloguer durant el covid,<\/strong> aix\u00ed com els efectes tributaris de les mateixes.<\/p>\n\n\n\n

\n\n\n\n

Tens algun dubte?<\/p>\n\n\n\n

Per a qualsevol consulta que tinguis pots posar-te en contacte amb nosaltres.<\/p>\n\n\n\n

\n
Contacte<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Coneix tot sobre la morat\u00f2ria de lloguers davant la nova situaci\u00f3 del Covid19.<\/p>\n","protected":false},"author":6,"featured_media":18176,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[113],"tags":[],"class_list":["post-18207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-propietat-vertical"],"yoast_head":"\nImpacte tributari de la morat\u00f2ria en els lloguers amb l'Covid - Administraciones Hern\u00e1ndez<\/title>\n<meta name=\"description\" content=\"Coneix tot sobre la morat\u00f2ria de lloguers davant la nova situaci\u00f3 del Covid19.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/adhernandez.com\/ca\/2020\/08\/14\/impacto-tributario-de-la-moratoria-en-los-alquileres-con-el-covid\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impacte tributari de la morat\u00f2ria en els lloguers amb l'Covid - 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