{"id":17291,"date":"2020-04-06T10:21:18","date_gmt":"2020-04-06T08:21:18","guid":{"rendered":"http:\/\/bufetcasanovas.com\/?p=17291"},"modified":"2020-04-14T11:53:53","modified_gmt":"2020-04-14T09:53:53","slug":"contingencia-fiscal-por-el-iva-de-los-alquileres-covid-19","status":"publish","type":"post","link":"https:\/\/bufetcasanovas.com\/en\/contingencia-fiscal-por-el-iva-de-los-alquileres-covid-19\/","title":{"rendered":"Contingencia fiscal por el IVA de los alquileres | 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]Como consecuencia de la reducci\u00f3n de la actividad econ\u00f3mica por el Covid-19 muchos arrendatarios est\u00e1n solicitando a sus arrendadores reducir el alquiler o, incluso, condonarlo por un tiempo.<\/p>\n<p>&nbsp;<\/p>\n<p>Se ha de tener en cuenta que las rebajas, aplazamientos, condonaciones totales o parciales de los alquileres, as\u00ed como otras opciones, pueden comportar contingencias para el arrendador a efectos del IVA.<\/p>\n<p>&nbsp;<\/p>\n<p>Es importante recordar que:<\/p>\n<ul>\n<li>El impago del alquiler comporta el devengo\u00a0del IVA y, por tanto, el arrendador est\u00e1 obligado a repercutir e\u00a0ingresar el IVA, a pesar de no cobrarlo.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>En el supuesto de pactar una <strong><u>rebaja temporal o definitiva<\/u><\/strong> del alquiler, se debe documentar y <strong><u>firmar por las dos partes y adjuntar el acuerdo al contrato como anexo<\/u> <\/strong>a fin de que forme parte del mismo. \u00a0A partir del momento de la firma, se podr\u00e1 aplicar la rebaja en el recibo.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>En el supuesto de pactar la<strong> <u>condonaci\u00f3n<\/u> <\/strong>de una o varias mensualidades, se podr\u00eda considerar que es un impago o una cesi\u00f3n gratuita. Las dos situaciones comportan el devengo del IVA, ya que el servicio se ha prestado y la base\u00a0est\u00e1 determinada. Por tanto, tambi\u00e9n se ha de documentar, firmar y anexar el acuerdo al contrato.\u00a0Por otra parte, a fin de disponer de una posici\u00f3n mes f\u00e1cil de defender, es preferible fijar un importe m\u00ednimo y no la condenaci\u00f3n 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>Como consecuencia de la reducci\u00f3n de la actividad econ\u00f3mica por el Covid-19 muchos arrendatarios est\u00e1n solicitando a sus arrendadores reducir el alquiler o, incluso, condonarlo por un tiempo.<\/p>\n","protected":false},"author":1,"featured_media":17292,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,219,223],"tags":[],"class_list":["post-17291","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","category-covid-19","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - 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