{"id":7554,"date":"2018-01-15T10:50:53","date_gmt":"2018-01-15T08:50:53","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/rendiments-dactivitats-economiques-deduccio-de-les-despeses-de-lhabitatge-i-dels-vehicles-de-turisme\/"},"modified":"2018-01-15T10:50:53","modified_gmt":"2018-01-15T08:50:53","slug":"rendiments-dactivitats-economiques-deduccio-de-les-despeses-de-lhabitatge-i-dels-vehicles-de-turisme","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/rendiments-dactivitats-economiques-deduccio-de-les-despeses-de-lhabitatge-i-dels-vehicles-de-turisme\/","title":{"rendered":"Rendiments d&#8217;activitats econ\u00f2miques. Deducci\u00f3 de les despeses de l&#8217;habitatge i dels vehicles de turisme."},"content":{"rendered":"<p>Una de les q\u00fcestions m\u00e9s controvertides en l&#8217;\u00e0mbit fiscal de les empreses i professionals que tributen per IRPF en el sistema d&#8217;estimaci\u00f3 directa, es la de si es possible deduir dels seus ingressos les despeses originades pels bens patrimonials particulars de la seva propietat, siguin l&#8217;habitatge o el vehicle de turisme, <span style=\"color: #0000ff;\">quan els utilitzin parcialmen<strong>t<\/strong><\/span> en l&#8217;exercici de la seva activitat. Aquesta mat\u00e8ria est\u00e0 regulada en l&#8217;art. 22 del Reglament de l&#8217;IRPF, aprovat per<a href=\"http:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820\"><span style=\"color: #ff0000;\"><em> Decret 439\/2007, de 30 de mar\u00e7<\/em><\/span><\/a>, en l&#8217;art. 11 de la <a href=\"http:\/\/www.boe.es\/boe\/dias\/2017\/10\/25\/pdfs\/BOE-A-2017-12207.pdf\"><em><span style=\"color: #ff0000;\">Llei urgent de reforma del treball aut\u00f2nom 6\/2017, BOE 25.10.2017<\/span><\/em><\/a>, i tamb\u00e9 ha estat interpretada per\u00a0 la Direcci\u00f3 General de Tributs en diverses consultes, entre elles en la consulta vinculant n\u00famero V1616-14, de data 23.6.2014. <span style=\"color: #0000ff;\">Destaquem el seg\u00fcent<\/span>:<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Es permet deduir totes les despeses dels seg\u00fcents bens sempre que es pugui acreditar que es destinen a l&#8217;activitat:<\/strong><\/span><\/p>\n<ul>\n<li>Bens immobles..<\/li>\n<li>Bens destinats als serveis econ\u00f2mics i socioculturals del personal.<\/li>\n<li>Qualsevol altra element patrimonial que sigui necessari per a l&#8217;obtenci\u00f3 dels rendiments.<\/li>\n<\/ul>\n<p>En cap cas es pot deduir les despeses dels elements destinats a l&#8217;\u00fas particular del titular de l&#8217;activitat com poden ser els destinats a esplai i esbarjo.<\/p>\n<p><strong><span style=\"color: #ff0000;\">Bens que siguin propietat del matrimoni: <\/span><\/strong>En cas de matrimoni es permet deduir totes les despeses dels bens patrimonials afectes a l&#8217;activitat encara que els bens siguin propietat d&#8217;ambd\u00f3s c\u00f2njuges.<\/p>\n<p><strong><span style=\"color: #ff0000;\">Us dels bens per necessitats privades. <\/span><\/strong><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Norma general:<\/strong><\/span> No es podr\u00e0 deduir la despesa dels bens que s&#8217;utilitzi\u00a0 simult\u00e0niament per activitats econ\u00f2miques i per necessitats privades,<span style=\"color: #0000ff;\"> a no ser que la utilitzaci\u00f3 per necessitats privades sigui access\u00f2ria i not\u00f2riament irrellevant<\/span>. Es considera que l&#8217;\u00fas \u00e9s accessori o irrellevant quan els bens \u00fanicament es destinin a l&#8217;\u00fas personal del contribuent els dies i hores inh\u00e0bils durant els quals s&#8217;interrompi l&#8217;exercici de l&#8217;activitat.<\/li>\n<li><span style=\"color: #000000;\"><strong>\u00a0Vehicles<\/strong><\/span>: Sols s&#8217;admet la deducci\u00f3 de la despesa dels seg\u00fcents vehicles en cas d&#8217;\u00fas accessori o not\u00f2riament irrellevant per activitats privades:\n<ul>\n<li>Vehicles mixtes destinats al transport de mercaderies o de viatgers. Es considera mixtes els vehicles tot terreny o tipus &#8220;jeep&#8221;.<\/li>\n<li>Vehicles destinats a escoles de conducci\u00f3 o de pilots.<\/li>\n<li>Vehicles destinats a representants o agents comercials.<\/li>\n<li>Vehicles de lloguer.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Habitatge habitual<\/strong>: S&#8217;admet la deducci\u00f3 de la despesa en cas que l&#8217;habitatge habitual s&#8217;afecti parcialment a l&#8217;activitat. La deducci\u00f3 de la despesa ser\u00e0 proporcional a la superf\u00edcie destinada a l&#8217;activitat en relaci\u00f3 a la superf\u00edcie total de l&#8217;habitatge:\n<ul>\n<li>Despeses de subministrament (aigua, gas, electricitat, telefonia i Internet): Es podr\u00e0 deduir el 30% de l&#8217;import resultant de la proporci\u00f3 de la superf\u00edcie a no ser que es pugui acreditar un percentatge s&#8217;\u00fas superior o inferior.<\/li>\n<li>Altres despeses (IBI, interessos hipoteca, comunitat, reparacions): Es podr\u00e0 deduir el 100% de l&#8217;import resultant de la proporci\u00f3 de la superf\u00edcie.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria11_77289191.jpg\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-791\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria11_77289191-300x148.jpg\" alt=\"\" width=\"300\" height=\"148\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria11_77289191-300x148.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria11_77289191.jpg 658w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p><span style=\"color: #3366ff;\"><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082 o per correu electr\u00f2nic adre\u00e7at a un dels nostres assessors fiscals: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat.<\/strong> <\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Una de les q\u00fcestions m\u00e9s controvertides en l&#8217;\u00e0mbit fiscal de les empreses i professionals que tributen per IRPF en el sistema d&#8217;estimaci\u00f3 directa, es la de si es possible deduir dels seus ingressos les despeses originades pels bens patrimonials particulars de la seva propietat, siguin l&#8217;habitatge o el vehicle de turisme, quan els utilitzin parcialment [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":791,"comment_status":"open","ping_status":"open","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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":[21,41,16],"tags":[853,267,854],"class_list":["post-7554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-deduccio-despeses-activitats","tag-deduccio-despeses-habitatge","tag-deduccio-despeses-turismes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rendiments d&#039;activitats econ\u00f2miques. 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