{"id":2757,"date":"2017-02-28T21:03:07","date_gmt":"2017-02-28T21:03:07","guid":{"rendered":"http:\/\/www.santcugatconsulting.com\/ca\/empresa-alquila-vivienda-empleados\/"},"modified":"2017-02-28T21:13:03","modified_gmt":"2017-02-28T21:13:03","slug":"empresa-que-lloga-habitatge-per-a-empleats","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/empresa-que-lloga-habitatge-per-a-empleats\/","title":{"rendered":"Empresa que lloga habitatge per a empleats"},"content":{"rendered":"<p>Als arrendaments d&#8217;habitatges el m\u00e9s habitual \u00e9s que l&#8217;inquil\u00ed sigui un particular, persona f\u00edsica. De vegades l&#8217;arrendatari \u00e9s una empresa o societat professional, per usar-la com a oficina de treball. Menys com\u00fa \u00e9s que una empresa llogui un habitatge perqu\u00e8 resideixin all\u00ed empleats seus, directius la majoria de les vegades.<br \/>\n<!--more--><\/p>\n<p>Dues resolucions del Tribunal Econ\u00f2mic Administratiu Central (TEAC) del passat 15 de desembre, aclareixen el tractament de l&#8217;IRPF i l&#8217;IVA en un cas aix\u00ed, sense entrar en que l&#8217;arrendador sigui persona f\u00edsica o jur\u00eddica. Segons el TEAC, el propietari pot beneficiar de la reducci\u00f3 del 60% dels rendiments obtinguts en l&#8217;IRPF i l&#8217;arrendament estaria exempt d&#8217;IVA, encara que subjecte a aquest impost, quan es compleixin determinades condicions:<\/p>\n<ul>\n<li>El propietari pot tributar nom\u00e9s pel 40% dels rendiments ja que la normativa aclareix el TEAC, nom\u00e9s exigeix \u200b\u200bque el dest\u00ed de l&#8217;immoble arrendat sigui el d&#8217;habitatge, sense especificar qui pot ser l&#8217;arrendatari, persona f\u00edsica o jur\u00eddica. Recorda tamb\u00e9 aquest tribunal administratiu que, a partir del 2015, la llei ja no es refereix expressament al fet que l&#8217;arrendatari hagi de ser una persona f\u00edsica ja que ja no al\u00b7ludeix a l&#8217;edat de l&#8217;arrendatari. Pel que fa a si el lloguer de l&#8217;immoble a una empresa est\u00e0 exempt del pagament de l&#8217;IVA, el TEAC estableix que aix\u00ed ser\u00e0 si en el contracte d&#8217;arrendament consta que ser\u00e0 d&#8217;\u00fas exclusiu per a habitatge, sense possibilitat de realitzar activitat empresarial o professional en ell.<\/li>\n<li>A m\u00e9s, haur\u00e0 tamb\u00e9 de consignar en el contracte la persona (o persones) que residiran a l&#8217;habitatge.<\/li>\n<li>I com a tercer requisit, el TEAC afegeix que s&#8217;hauran de la impossible cessi\u00f3 posterior a l&#8217;\u00fas a persones alienes a les que es designin, el que comporta una negativa per escrit a l&#8217;arrendatari de la facultat de subarrendar o cedir l&#8217;immoble a persones f\u00edsiques diferents de les consignades en el contrato.As\u00ed doncs, redactar encertadament el contracte d&#8217;arrendament \u00e9s vital, fent constar les persones o usuaris que viuran a l&#8217;immoble, el termini durant el qual l&#8217;utilitzaran i l&#8217;exclusivitat per a l&#8217;\u00fas com a habitatge.<\/li>\n<\/ul>\n<span class='highlight'> * Aquesta not\u00edcia cont\u00e9 informaci\u00f3 de car\u00e0cter general, sense que constitueixi opini\u00f3 professional ni assessoria jur\u00eddica i fiscal. Per a qualsevol consulta contacti amb nosaltres. <\/span>\n","protected":false},"excerpt":{"rendered":"<p>Als arrendaments d&#8217;habitatges el m\u00e9s habitual \u00e9s que l&#8217;inquil\u00ed sigui un particular, persona f\u00edsica. De vegades l&#8217;arrendatari \u00e9s una empresa o societat professional, per usar-la com a oficina de treball. Menys com\u00fa \u00e9s que una empresa llogui un habitatge perqu\u00e8 resideixin all\u00ed empleats seus, directius la majoria de les vegades.<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100,102,2],"tags":[298,299,300],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Empresa que lloga habitatge per a empleats | Sant Cugat Consulting<\/title>\n<meta name=\"description\" content=\"Qu\u00e8 succeeix quan a l&#039;arrendaments d&#039;habitatges l&#039;inquil\u00ed sigui un particular, per\u00f2 l&#039;arrendatari \u00e9s una empresa o societat professional.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/santcugatconsulting.com\/ca\/empresa-que-lloga-habitatge-per-a-empleats\/\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sant Cugat Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/empresa-que-lloga-habitatge-per-a-empleats\/\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/empresa-que-lloga-habitatge-per-a-empleats\/\",\"name\":\"Empresa que lloga habitatge per a empleats | Sant Cugat Consulting\",\"isPartOf\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\"},\"datePublished\":\"2017-02-28T21:03:07+00:00\",\"dateModified\":\"2017-02-28T21:13:03+00:00\",\"author\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#\/schema\/person\/2fc72b630ae24541227320638b446718\"},\"description\":\"Qu\u00e8 succeeix quan a l'arrendaments d'habitatges l'inquil\u00ed sigui un particular, per\u00f2 l'arrendatari \u00e9s una empresa o societat professional.\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/santcugatconsulting.com\/ca\/empresa-que-lloga-habitatge-per-a-empleats\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/\",\"name\":\"Sant Cugat Consulting\",\"description\":\"Asesoramiento jur\u00eddico, laboral, fiscal y contable para aut\u00f3nomos, pymes y grandes empresas. 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