{"id":26715,"date":"2022-10-10T09:55:00","date_gmt":"2022-10-10T09:55:00","guid":{"rendered":"https:\/\/adhernandez.com\/?p=26715"},"modified":"2022-12-05T14:46:20","modified_gmt":"2022-12-05T14:46:20","slug":"les-principals-obligacions-fiscals-duna-comunitat-de-propietaris","status":"publish","type":"post","link":"https:\/\/adhernandez.com\/ca\/2022\/10\/10\/les-principals-obligacions-fiscals-duna-comunitat-de-propietaris\/","title":{"rendered":"Les principals obligacions fiscals d’una comunitat de propietaris"},"content":{"rendered":"\t\t
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En moltes comunitats de propietaris \u2014sobretot en aquelles que no compten amb un Administrador de Finques Col\u00b7legiat\u2014 es desconeix l’exist\u00e8ncia de les principals obligacions fiscals d’aquesta comunitat. Aquestes obligacions afecten directament els representants legals de la comunitat de propietaris, per la qual cosa \u00e9s important presentar-les davant Hisenda.<\/p>

Com \u00e9s sabut, el desconeixement no \u00e9s una excusa<\/b> v\u00e0lida per no complir amb aquestes obligacions, i no presentar-les pot comportar sancions amb interessos moratoris. A continuaci\u00f3 enumerem quines s\u00f3n les principals obligacions fiscals d’una comunitat de propietaris.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Principals obligacions fiscals d'una comunitat de propietaris<\/h2>\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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Model 347<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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El Model 347 \u00e9s un document que no comporta m\u00e9s obligacions que la seva presentaci\u00f3, per la qual cosa no s’han de pagar tributs. La fi del Model 347 \u00e9s el d’informar Hisenda sobre les relacions i operacions amb terceres persones, sempre que aquestes accions impliquin una retribuci\u00f3 econ\u00f2mica.<\/b><\/p>

El Model 347 \u00e9s de car\u00e0cter obligatori nom\u00e9s si les transaccions s\u00f3n iguals o superiors a 3.005,06\u20ac durant l’\u00faltim per\u00edode; \u00e9s a dir, si la suma de les transaccions supera aquesta quantitat. Es presenta de manera anual el mes de febrer.<\/p>\t\t\t\t\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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Model 111 y Model 190<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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El Model 111 es presenta a Hisenda de manera trimestral sempre que es posseeixin factures d’algun treballador i\/o prove\u00efdor amb retenci\u00f3 d’IRPF.<\/b> D’aquesta manera es declaren les transaccions econ\u00f2miques de la comunitat de propietaris.<\/p>

El Model 111 es formalitza amb el Model 190<\/b>, que \u00e9s una declaraci\u00f3 anual resumida del model anterior. El model 190 \u00e9s de car\u00e0cter informatiu i es presenta de manera anual el mes de gener.<\/p>\t\t\t\t\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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Declaraci\u00f3 de l'IVA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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En determinades circumst\u00e0ncies, entre les obligacions fiscals de la comunitat de propietaris s’inclou la declaraci\u00f3 trimestral de l’IVA, aix\u00ed com el resum anual de l’IVA. Aix\u00f2 es presenta amb els Models 303 i 390, respectivament, que han de presentar-se entre l’1 i el 30 de gener.<\/b><\/p>

Per realitzar aquesta gesti\u00f3 es precisa d’un registre de documents, ja que han de presentar-se les dades actualitzades. L’IVA es declara quan la comunitat lloga una de les seves zones comunes per a usos determinats com, per exemple, la instal\u00b7laci\u00f3 de cartelleria.<\/p>\t\t\t\t\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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Aspectes a tenir en compte sobre les obligacions fiscals d'una comunitat de propietaris<\/h2>\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 dur a terme totes les obligacions tribut\u00e0ries de les comunitats de propietaris \u00e9s necessari que l’associaci\u00f3 disposi d’un<\/b> Certificat Digital, perqu\u00e8 \u00e9s la forma m\u00e9s immediata i senzilla de presentar els diferents models. A m\u00e9s, amb el Certificat Digital es rebran tamb\u00e9 les notificacions relatives a processos de resoluci\u00f3 dels models presentats, de ser necessari.<\/p>

Tamb\u00e9 \u00e9s important esmentar que les comunitats de propietaris estan obligades a<\/b> declarar aquelles ajudes i subvencions rebudes<\/b> per a la reforma i rehabilitaci\u00f3 d’immobles. Per exemple, per a la instal\u00b7laci\u00f3 d’un ascensor en un edifici antic.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Per descomptat, \u00e9s molt important con\u00e8ixer les principals obligacions fiscals d’una comunitat de propietaris per poder dur-les a terme; en cas contrari, podria inc\u00f3rrer-se en certes infraccions per incompliment. Afortunadament, l’Ag\u00e8ncia Tribut\u00e0ria s’encarrega de publicar calendaris anuals per tal d’aclarir qualsevol dubte sobre els terminis.<\/p>\t\t\t\t\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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Qu\u00e8 oferim a Administracions Hern\u00e1ndez<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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<\/p>

Desde 1940, Administraciones Hern\u00e1ndez<\/strong> se dedica a gestionar patrimonio inmobiliario<\/strong>, tanto alquileres, como compra venta de propiedades en la ciudad de Barcelona.<\/p>

<\/p>

Cuenta con varios departamentos especializados, seg\u00fan las necesidades de cada cliente<\/strong> para ofrecer el mejor servicio posible en cada momento a cada uno de sus clientes, sea cual sea su inter\u00e9s personal.<\/p>

<\/p>

Atenci\u00f3n personalizada<\/strong> por parte de expertos en cada una de las materias relativas al sector inmobiliario. Una forma diferente de entender la gesti\u00f3n de alquileres. Dedicaci\u00f3n y esp\u00edritu innovador\u2026 Administraciones Hern\u00e1ndez<\/strong> es sin duda una elecci\u00f3n a tener en cuenta en Barcelona<\/strong>.<\/p>

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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Tens algun dubte?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Si est\u00e0s interessat en con\u00e8ixer la nostra feina, pots visitar el nostre lloc web<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tAdHern\u00e1ndez<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\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":"

Vols saber quines s\u00f3n les principals obligacions fiscals a les que s’ha d’enfrontar una comunitat de propietaris? Descobreix-ho!<\/p>\n","protected":false},"author":6,"featured_media":24993,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[105],"tags":[],"class_list":["post-26715","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-propietat-horitzontal"],"yoast_head":"\nLes principals obligacions fiscals d'una comunitat de propietaris<\/title>\n<meta name=\"description\" content=\"Descobreix quines s\u00f3n les principals obligacions fiscals a les que ha de fer fornt una comunitat de ve\u00efns en menys de 5 minuts\" \/>\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\/2022\/10\/10\/les-principals-obligacions-fiscals-duna-comunitat-de-propietaris\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" 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