{"id":17298,"date":"2020-04-06T10:21:18","date_gmt":"2020-04-06T08:21:18","guid":{"rendered":"http:\/\/bufetcasanovas.com\/contingencia-fiscal-por-el-iva-de-los-alquileres-covid-19\/"},"modified":"2020-04-14T11:54:20","modified_gmt":"2020-04-14T09:54:20","slug":"contingencia-fiscal-per-liva-dels-lloguers-covid-19","status":"publish","type":"post","link":"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/","title":{"rendered":"Conting\u00e8ncia fiscal per l\u2019IVA dels lloguers | Covid-19"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][vc_column_text]Com a conseq\u00fc\u00e8ncia de la frenada de l\u2019activitat econ\u00f2mica pel Covid-19 molts llogaters sol\u00b7liciten als seus arrendadors reduir el lloguer o, incl\u00fas, condonar-lo per un temps.<\/p>\n<p>&nbsp;<\/p>\n<p>S\u2019ha de tenir en compte que les rebaixes, ajornaments, condonacions totals o parcials dels lloguers, aix\u00ed com altres opcions, poden comportar conting\u00e8ncies pel arrendador a efectes de l\u2019IVA.<\/p>\n<p>&nbsp;<\/p>\n<p>\u00c9s important recordar que:<\/p>\n<ul>\n<li>L&#8217;impagament del lloguer comporta la meritaci\u00f3\u00a0de l\u2019IVA i, per tant, l\u2019arrendador est\u00e0 obligat a repercutir i\u00a0ingressar l&#8217; IVA, tot i no cobrar-lo.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>En el sup\u00f2sit de pactar una <strong><u>rebaixa temporal o definitiva<\/u><\/strong> del lloguer, s\u2019ha de documentar i <strong><u>firmar per les dues parts i adjuntar l\u2019acord al contracte com annex<\/u> <\/strong>perqu\u00e8 en formi part. A partir del moment de la firma, es podr\u00e0 aplicar la rebaixa en el rebut.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>En el sup\u00f2sit de <strong><u>condonaci\u00f3<\/u> <\/strong>d&#8217;una o v\u00e0ries mensualitats, es podria considerar que \u00e9s un impagament o una cessi\u00f3 gratu\u00efta. Ambdues situacions comporten el meritament de l&#8217;IVA, ja que el servei s\u00b4ha prestat i la base\u00a0est\u00e0 determinada.\u00a0Per tant, tamb\u00e9 s\u2019ha de documentar, firmar i annexar l\u2019acord al contracte. Per altra part, a fi de disposar d\u2019una posici\u00f3 m\u00e9s f\u00e0cil de defensar, \u00a0\u00e9s preferible fixar un import m\u00ednim i no la condonaci\u00f3 total.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_separator type=&#8221;transparent&#8221; up=&#8221;2&#8243; down=&#8221;0&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Com a conseq\u00fc\u00e8ncia de la frenada de l\u2019activitat econ\u00f2mica pel Covid-19 molts llogaters sol\u00b7liciten als seus arrendadors reduir el lloguer o, incl\u00fas, condonar-lo per uns temps.<\/p>\n","protected":false},"author":1,"featured_media":17293,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[220,221,224],"tags":[],"class_list":["post-17298","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-ca","category-covid-19-ca","category-fiscal-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Conting\u00e8ncia fiscal per l\u2019IVA dels lloguers | Covid-19 - Bufet Casanovas<\/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:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Conting\u00e8ncia fiscal per l\u2019IVA dels lloguers | Covid-19 - Bufet Casanovas\" \/>\n<meta property=\"og:description\" content=\"Com a conseq\u00fc\u00e8ncia de la frenada de l\u2019activitat econ\u00f2mica pel Covid-19 molts llogaters sol\u00b7liciten als seus arrendadors reduir el lloguer o, incl\u00fas, condonar-lo per uns temps.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/\" \/>\n<meta property=\"og:site_name\" content=\"Bufet Casanovas\" \/>\n<meta property=\"article:published_time\" content=\"2020-04-06T08:21:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-04-14T09:54:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/bufetcasanovas.com\/wp-content\/uploads\/2020\/04\/foto6.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1100\" \/>\n\t<meta property=\"og:image:height\" content=\"624\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/\",\"url\":\"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/\",\"name\":\"Conting\u00e8ncia fiscal per l\u2019IVA dels lloguers | Covid-19 - Bufet Casanovas\",\"isPartOf\":{\"@id\":\"https:\/\/bufetcasanovas.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/bufetcasanovas.com\/wp-content\/uploads\/2020\/04\/foto6.jpg\",\"datePublished\":\"2020-04-06T08:21:18+00:00\",\"dateModified\":\"2020-04-14T09:54:20+00:00\",\"author\":{\"@id\":\"https:\/\/bufetcasanovas.com\/#\/schema\/person\/0749c3c5aff1e2937cc923eca4ae2afe\"},\"breadcrumb\":{\"@id\":\"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/#breadcrumb\"},\"inLanguage\":\"ca-ES\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca-ES\",\"@id\":\"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/#primaryimage\",\"url\":\"https:\/\/bufetcasanovas.com\/wp-content\/uploads\/2020\/04\/foto6.jpg\",\"contentUrl\":\"https:\/\/bufetcasanovas.com\/wp-content\/uploads\/2020\/04\/foto6.jpg\",\"width\":1100,\"height\":624},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/bufetcasanovas.com\/ca\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Conting\u00e8ncia fiscal per l\u2019IVA dels lloguers | Covid-19\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bufetcasanovas.com\/#website\",\"url\":\"https:\/\/bufetcasanovas.com\/\",\"name\":\"Bufet Casanovas\",\"description\":\"Abogados\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bufetcasanovas.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca-ES\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/bufetcasanovas.com\/#\/schema\/person\/0749c3c5aff1e2937cc923eca4ae2afe\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca-ES\",\"@id\":\"https:\/\/bufetcasanovas.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/75ee96a99faf213996ac45b6368cc9a741ceba063a538bc6bc0110eae72feb8e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/75ee96a99faf213996ac45b6368cc9a741ceba063a538bc6bc0110eae72feb8e?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"url\":\"https:\/\/bufetcasanovas.com\/ca\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Conting\u00e8ncia fiscal per l\u2019IVA dels lloguers | Covid-19 - Bufet Casanovas","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/","og_locale":"ca_ES","og_type":"article","og_title":"Conting\u00e8ncia fiscal per l\u2019IVA dels lloguers | Covid-19 - Bufet Casanovas","og_description":"Com a conseq\u00fc\u00e8ncia de la frenada de l\u2019activitat econ\u00f2mica pel Covid-19 molts llogaters sol\u00b7liciten als seus arrendadors reduir el lloguer o, incl\u00fas, condonar-lo per uns temps.","og_url":"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/","og_site_name":"Bufet Casanovas","article_published_time":"2020-04-06T08:21:18+00:00","article_modified_time":"2020-04-14T09:54:20+00:00","og_image":[{"width":1100,"height":624,"url":"https:\/\/bufetcasanovas.com\/wp-content\/uploads\/2020\/04\/foto6.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/","url":"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/","name":"Conting\u00e8ncia fiscal per l\u2019IVA dels lloguers | Covid-19 - Bufet Casanovas","isPartOf":{"@id":"https:\/\/bufetcasanovas.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/#primaryimage"},"image":{"@id":"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/#primaryimage"},"thumbnailUrl":"https:\/\/bufetcasanovas.com\/wp-content\/uploads\/2020\/04\/foto6.jpg","datePublished":"2020-04-06T08:21:18+00:00","dateModified":"2020-04-14T09:54:20+00:00","author":{"@id":"https:\/\/bufetcasanovas.com\/#\/schema\/person\/0749c3c5aff1e2937cc923eca4ae2afe"},"breadcrumb":{"@id":"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/#breadcrumb"},"inLanguage":"ca-ES","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/"]}]},{"@type":"ImageObject","inLanguage":"ca-ES","@id":"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/#primaryimage","url":"https:\/\/bufetcasanovas.com\/wp-content\/uploads\/2020\/04\/foto6.jpg","contentUrl":"https:\/\/bufetcasanovas.com\/wp-content\/uploads\/2020\/04\/foto6.jpg","width":1100,"height":624},{"@type":"BreadcrumbList","@id":"https:\/\/bufetcasanovas.com\/ca\/contingencia-fiscal-per-liva-dels-lloguers-covid-19\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/bufetcasanovas.com\/ca\/"},{"@type":"ListItem","position":2,"name":"Conting\u00e8ncia fiscal per l\u2019IVA dels lloguers | Covid-19"}]},{"@type":"WebSite","@id":"https:\/\/bufetcasanovas.com\/#website","url":"https:\/\/bufetcasanovas.com\/","name":"Bufet Casanovas","description":"Abogados","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bufetcasanovas.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca-ES"},{"@type":"Person","@id":"https:\/\/bufetcasanovas.com\/#\/schema\/person\/0749c3c5aff1e2937cc923eca4ae2afe","name":"admin","image":{"@type":"ImageObject","inLanguage":"ca-ES","@id":"https:\/\/bufetcasanovas.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/75ee96a99faf213996ac45b6368cc9a741ceba063a538bc6bc0110eae72feb8e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/75ee96a99faf213996ac45b6368cc9a741ceba063a538bc6bc0110eae72feb8e?s=96&d=mm&r=g","caption":"admin"},"url":"https:\/\/bufetcasanovas.com\/ca\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/bufetcasanovas.com\/ca\/wp-json\/wp\/v2\/posts\/17298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bufetcasanovas.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bufetcasanovas.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bufetcasanovas.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bufetcasanovas.com\/ca\/wp-json\/wp\/v2\/comments?post=17298"}],"version-history":[{"count":4,"href":"https:\/\/bufetcasanovas.com\/ca\/wp-json\/wp\/v2\/posts\/17298\/revisions"}],"predecessor-version":[{"id":17347,"href":"https:\/\/bufetcasanovas.com\/ca\/wp-json\/wp\/v2\/posts\/17298\/revisions\/17347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bufetcasanovas.com\/ca\/wp-json\/wp\/v2\/media\/17293"}],"wp:attachment":[{"href":"https:\/\/bufetcasanovas.com\/ca\/wp-json\/wp\/v2\/media?parent=17298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bufetcasanovas.com\/ca\/wp-json\/wp\/v2\/categories?post=17298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bufetcasanovas.com\/ca\/wp-json\/wp\/v2\/tags?post=17298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}