{"id":14149,"date":"2025-09-10T17:20:52","date_gmt":"2025-09-10T15:20:52","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14149"},"modified":"2025-09-10T17:46:53","modified_gmt":"2025-09-10T15:46:53","slug":"l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/","title":{"rendered":"Reducci\u00f3 de les despeses de lloguer per a no residents extracomunitaris"},"content":{"rendered":"<h5>Fins ara els arrendadors de bens immobles situats a l&#8217;Estat espanyol que residien fora de la Uni\u00f3 Europea no podien deduir les despeses dels seus immobles arrendats. Es a dir, havien de tributar pels ingressos i no podien deduir les despeses. Ara la just\u00edcia espanyola acaba d&#8217;obrir una via diferent.<\/h5>\n<hr \/>\n<p>L&#8217;Audi\u00e8ncia Nacional, en la seva sent\u00e8ncia de 28 de juliol de 2025 (recurs n\u00fam. 636\/2021), ha establert un criteri que suposa un canvi significatiu per als no residents que posseeixen immobles a Espanya arrendats.<\/p>\n<h3>Que passava fins ara ?<\/h3>\n<p>Fins ara, la Llei de l&#8217;impost sobre la renda de no residents (IRNR) i els criteris administratius impedien que els qui residien fora de la Uni\u00f3 Europea o de l&#8217;Espai Econ\u00f2mic Europeu dedu\u00efssin les despeses vinculades a l&#8217;arrendament. En la pr\u00e0ctica, un ciutad\u00e0 dels Estats Units, Su\u00efssa o qualsevol altre pa\u00eds extracomunitari tributava sobre l&#8217;ingr\u00e9s \u00edntegre, sense poder restar despeses tan evidents com l&#8217;IBI, la comunitat de propietaris, l&#8217;amortitzaci\u00f3 de l&#8217;immoble, les assegurances o les despeses de reparaci\u00f3 i manteniment.<\/p>\n<h3>Quin canvi s&#8217;ha produ\u00eft ?<\/h3>\n<p>L&#8217;Audi\u00e8ncia Nacional considera que aquest tractament vulnera el principi de lliure circulaci\u00f3 de capitals recollit en l&#8217;article 63 del Tractat de Funcionament de la Uni\u00f3 Europea (TFUE). El tribunal ent\u00e9n que aquesta restricci\u00f3 discrimina els no residents en tercers pa\u00efsos i, per tant, obre la porta al fet que puguin deduir-se les mateixes despeses que un resident a la UE o en l&#8217;EEE (Espai Econ\u00f2mic Eurpeu)<\/p>\n<p>La resoluci\u00f3 sorgeix arran del cas d&#8217;un contribuent estatunidenc que va sol\u00b7licitar la rectificaci\u00f3 de les seves declaracions del model 210, al\u00b7legant que el Conveni de doble imposici\u00f3 entre Espanya i els Estats Units l&#8217;emparava enfront d&#8217;aquest tracte desigual.<\/p>\n<h3>Quina es la conclusi\u00f3 ?<\/h3>\n<p>La decisi\u00f3 no sols reconeix la possibilitat de deduir les despeses en q\u00fcesti\u00f3, sin\u00f3 que obre una via perqu\u00e8 els contribuents afectats puguin sol\u00b7licitar la devoluci\u00f3 d&#8217;ingressos indeguts en les autoliquidacions que encara no estiguin prescrites. Conv\u00e9 recordar que el termini de prescripci\u00f3 general \u00e9s de quatre anys.<\/p>\n<p>Malgrat que l&#8217;Administraci\u00f3 encara podria rec\u00f3rrer en cassaci\u00f3 davant el Tribunal Suprem, la sent\u00e8ncia ja marca un precedent de gran rellev\u00e0ncia pr\u00e0ctica.<\/p>\n<h3><strong>Destaquem:<\/strong><\/h3>\n<ul>\n<li><strong>Oportunitat de devoluci\u00f3:<\/strong> els no residents extracomunitaris que hagin tributat per arrendaments a Espanya sense deduir despeses haurien de revisar les seves declaracions i valorar la sol\u00b7licitud de rectificaci\u00f3.<\/li>\n<li><strong>Termini<\/strong><strong> de prescripci\u00f3:<\/strong> nom\u00e9s s\u00f3n reclamables les autoliquidacions no prescrites (\u00faltims quatre anys, en termes generals).<\/li>\n<li><strong>Despeses dedu\u00efbles:<\/strong> entre altres, amortitzaci\u00f3 de l&#8217;immoble i del mobiliari, IBI i taxes municipals, comunitat de propietaris, subministraments, assegurances, i despeses de reparaci\u00f3 i conservaci\u00f3.<\/li>\n<li><strong>Possible recurs:<\/strong> l&#8217;Estat podria interposar cassaci\u00f3, per\u00f2 la doctrina de l&#8217;Audi\u00e8ncia Nacional se sustenta en jurisprud\u00e8ncia consolidada del TJUE i del Tribunal Suprem en mat\u00e8ria de no discriminaci\u00f3 fiscal.<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-7742\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Limitacio-preu-arrendament-1-300x291.jpg\" alt=\"\" width=\"300\" height=\"291\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Limitacio-preu-arrendament-1-300x291.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Limitacio-preu-arrendament-1-768x744.jpg 768w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Limitacio-preu-arrendament-1.jpg 800w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3><span style=\"color: #3366ff;\"><em>Es poden posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que puguin tenir sobre aquesta q\u00fcesti\u00f3, trucant al 972 208 258, o per coreu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h3>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fins ara els arrendadors de bens immobles situats a l&#8217;Estat espanyol que residien fora de la Uni\u00f3 Europea no podien deduir les despeses dels seus immobles arrendats. Es a dir, havien de tributar pels ingressos i no podien deduir les despeses. Ara la just\u00edcia espanyola acaba d&#8217;obrir una via diferent. L&#8217;Audi\u00e8ncia Nacional, en la seva [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":14146,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,16],"tags":[3172,3173,3174],"class_list":["post-14149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-arrendament-no-residents","tag-deduccio-despeses-arrendament","tag-renda-no-residents"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reducci\u00f3 de les despeses de lloguer per a no residents extracomunitaris | RM Assessors<\/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:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reducci\u00f3 de les despeses de lloguer per a no residents extracomunitaris | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Fins ara els arrendadors de bens immobles situats a l&#8217;Estat espanyol que residien fora de la Uni\u00f3 Europea no podien deduir les despeses dels seus immobles arrendats. Es a dir, havien de tributar pels ingressos i no podien deduir les despeses. Ara la just\u00edcia espanyola acaba d&#8217;obrir una via diferent. L&#8217;Audi\u00e8ncia Nacional, en la seva [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-10T15:20:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-10T15:46:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/09\/pexels-photo-358636-1756885788_1756894267image.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"810\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Administrador Finques\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:site\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Administrador Finques\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\\\/\"},\"author\":{\"name\":\"Administrador Finques\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/393d054648944d73a9704339ae3c804c\"},\"headline\":\"Reducci\u00f3 de les despeses de lloguer per a no residents extracomunitaris\",\"datePublished\":\"2025-09-10T15:20:52+00:00\",\"dateModified\":\"2025-09-10T15:46:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\\\/\"},\"wordCount\":544,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/pexels-photo-358636-1756885788_1756894267image.jpeg\",\"keywords\":[\"arrendament no residents\",\"deducci\u00f3 despeses arrendament\",\"renda no residents\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Fiscal i comptable\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\\\/\",\"name\":\"Reducci\u00f3 de les despeses de lloguer per a no residents extracomunitaris | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/pexels-photo-358636-1756885788_1756894267image.jpeg\",\"datePublished\":\"2025-09-10T15:20:52+00:00\",\"dateModified\":\"2025-09-10T15:46:53+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/pexels-photo-358636-1756885788_1756894267image.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/pexels-photo-358636-1756885788_1756894267image.jpeg\",\"width\":810,\"height\":450},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Reducci\u00f3 de les despeses de lloguer per a no residents extracomunitaris\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"width\":200,\"height\":200,\"caption\":\"RM Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/rmassessors\",\"https:\\\/\\\/x.com\\\/RMAssessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/rm-assessors\\\/\",\"https:\\\/\\\/www.instagram.com\\\/rm_assessors\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/393d054648944d73a9704339ae3c804c\",\"name\":\"Administrador Finques\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g\",\"caption\":\"Administrador Finques\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Reducci\u00f3 de les despeses de lloguer per a no residents extracomunitaris | RM Assessors","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:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/","og_locale":"en_US","og_type":"article","og_title":"Reducci\u00f3 de les despeses de lloguer per a no residents extracomunitaris | RM Assessors","og_description":"Fins ara els arrendadors de bens immobles situats a l&#8217;Estat espanyol que residien fora de la Uni\u00f3 Europea no podien deduir les despeses dels seus immobles arrendats. Es a dir, havien de tributar pels ingressos i no podien deduir les despeses. Ara la just\u00edcia espanyola acaba d&#8217;obrir una via diferent. L&#8217;Audi\u00e8ncia Nacional, en la seva [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2025-09-10T15:20:52+00:00","article_modified_time":"2025-09-10T15:46:53+00:00","og_image":[{"width":810,"height":450,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/09\/pexels-photo-358636-1756885788_1756894267image.jpeg","type":"image\/jpeg"}],"author":"Administrador Finques","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Written by":"Administrador Finques","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/"},"author":{"name":"Administrador Finques","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/393d054648944d73a9704339ae3c804c"},"headline":"Reducci\u00f3 de les despeses de lloguer per a no residents extracomunitaris","datePublished":"2025-09-10T15:20:52+00:00","dateModified":"2025-09-10T15:46:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/"},"wordCount":544,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/09\/pexels-photo-358636-1756885788_1756894267image.jpeg","keywords":["arrendament no residents","deducci\u00f3 despeses arrendament","renda no residents"],"articleSection":["Butllet\u00ed mensual","Fiscal i comptable"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/","url":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/","name":"Reducci\u00f3 de les despeses de lloguer per a no residents extracomunitaris | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/09\/pexels-photo-358636-1756885788_1756894267image.jpeg","datePublished":"2025-09-10T15:20:52+00:00","dateModified":"2025-09-10T15:46:53+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/09\/pexels-photo-358636-1756885788_1756894267image.jpeg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/09\/pexels-photo-358636-1756885788_1756894267image.jpeg","width":810,"height":450},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/en\/l-audiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/en\/"},{"@type":"ListItem","position":2,"name":"Reducci\u00f3 de les despeses de lloguer per a no residents extracomunitaris"}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/en\/#website","url":"https:\/\/www.rm-assessors.cat\/en\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/en\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","width":200,"height":200,"caption":"RM Assessors"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/rmassessors","https:\/\/x.com\/RMAssessors","https:\/\/www.linkedin.com\/company\/rm-assessors\/","https:\/\/www.instagram.com\/rm_assessors\/"]},{"@type":"Person","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/393d054648944d73a9704339ae3c804c","name":"Administrador Finques","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g","caption":"Administrador Finques"}}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/14149","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/comments?post=14149"}],"version-history":[{"count":2,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/14149\/revisions"}],"predecessor-version":[{"id":14151,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/14149\/revisions\/14151"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/14146"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=14149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=14149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=14149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}