{"id":7619,"date":"2018-07-24T17:02:22","date_gmt":"2018-07-24T15:02:22","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/"},"modified":"2018-07-24T17:02:22","modified_gmt":"2018-07-24T15:02:22","slug":"fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/","title":{"rendered":"Fiscalitat dels contractes d\u2019arrendament d&#8217;habitatge i d&#8217;altres arrendaments no subjectes a IVA"},"content":{"rendered":"<p>Els contractes d&#8217;arrendament que no estan subjectes a IVA, com ara els d&#8217;habitatge habitual i els d&#8217;habitatge de temporada, han de pagar l&#8217;Impost de Transmissions Patrimonials i tamb\u00e9 s&#8217;ha de pagar aquest impost pels avals quan en el contracte intervingui un fiador. Com sigui que darrerament el Departament d&#8217;Economia i Finances est\u00e0 requerint als que s&#8217;han distret de pagar, considerem oport\u00fa recordar quines son les obligacions fiscals d&#8217;aquests contractes d&#8217;arrendament.<\/p>\n<p><strong><span style=\"color: #ff0000;\">Quin es el % de l\u2019Impost de Transmissions Patrimonials (ITP) que s\u2019ha de pagar actualment?<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Arrendaments<\/span>: 0,5%<\/li>\n<li><span style=\"color: #0000ff;\">Avals<\/span>: 1%.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Qui es el responsable del pagament ?:<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Arrendaments:<\/span> L\u2019arrendatari es el responsable principal i l\u2019arrendador es el responsable subsidiari.<\/li>\n<li><span style=\"color: #0000ff;\">Avals:<\/span> L\u2019arrendador a favor del qual es presta la garantia.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Sobre quina base s\u2019ha de pagar inicialment l\u2019impost ?<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Arrendament d\u2019habitatge per \u00fas habitual i permanent:<\/span> La quantitat total que s\u2019hagi de satisfer durant tota la durada del contracte amb m\u00ednim de tres anualitats. Si el contracte no especifiques la durada del contracte la base de l\u2019impost seria l\u2019import equivalent a sis anualitats de renda.<\/li>\n<li><span style=\"color: #0000ff;\">Arrendament per \u00fas diferent del d\u2019habitatge habitual i permanent no subjecte a IVA<\/span>: La quantitat total que s\u2019hagi de satisfer durant tota la durada del contracte. Si el contracte no especifiques la durada del contracte la base de l\u2019impost seria l\u2019import equivalent a sis anualitats de renda.<\/li>\n<li><span style=\"color: #0000ff;\">Avals:<\/span> L\u2019import de la obligaci\u00f3 o capital garantit. Si el contracte no quantifiques la responsabilitat del fiador la base per liquidar l\u2019impost de l\u2019aval coincidiria amb la utilitzada per liquidar l\u2019arrendament.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>I si el contracte es prorroga m\u00e9s enll\u00e0 del per\u00edode liquidat inicialment ?<\/strong><\/span> En aquest cas s\u2019haur\u00e0 de liquidat l\u2019impost sobre la base de la suma total a pagar per l\u2019arrendatari durant el per\u00edode prorrogat, tant el que fa refer\u00e8ncia a l\u2019arrendament com, en el seu cas, a l\u2019aval.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Quin es el termini per liquidar l\u2019impost ?:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Contractes inicials<\/span>: Un mes des de la data del contracte.<\/li>\n<li><span style=\"color: #0000ff;\">Pr\u00f2rroga dels contractes<\/span>: Un mes des de la data d\u2019inici de la pr\u00f2rroga.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-783\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501.jpg\" alt=\"\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082, o per correu electr\u00f2nic adre\u00e7at a estertarradas@rm-assessors.cat.<\/strong><\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Els contractes d&#8217;arrendament que no estan subjectes a IVA, com ara els d&#8217;habitatge habitual i els d&#8217;habitatge de temporada, han de pagar l&#8217;Impost de Transmissions Patrimonials i tamb\u00e9 s&#8217;ha de pagar aquest impost pels avals quan en el contracte intervingui un fiador. Com sigui que darrerament el Departament d&#8217;Economia i Finances est\u00e0 requerint als que [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":707,"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":[1036,1037,1038],"class_list":["post-7619","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-fiscalitat-contractes-arrendament","tag-impostos-avals-arrendaments","tag-impostos-contractes-arrendament"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscalitat dels contractes d\u2019arrendament d&#039;habitatge i d&#039;altres arrendaments no subjectes a IVA | 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\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalitat dels contractes d\u2019arrendament d&#039;habitatge i d&#039;altres arrendaments no subjectes a IVA | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Els contractes d&#8217;arrendament que no estan subjectes a IVA, com ara els d&#8217;habitatge habitual i els d&#8217;habitatge de temporada, han de pagar l&#8217;Impost de Transmissions Patrimonials i tamb\u00e9 s&#8217;ha de pagar aquest impost pels avals quan en el contracte intervingui un fiador. Com sigui que darrerament el Departament d&#8217;Economia i Finances est\u00e0 requerint als que [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/\" \/>\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=\"2018-07-24T15:02:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_4578650.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"658\" \/>\n\t<meta property=\"og:image:height\" content=\"325\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"neorg_US\" \/>\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=\"neorg_US\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 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\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/\"},\"author\":{\"name\":\"neorg_US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\"},\"headline\":\"Fiscalitat dels contractes d\u2019arrendament d&#8217;habitatge i d&#8217;altres arrendaments no subjectes a IVA\",\"datePublished\":\"2018-07-24T15:02:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/\"},\"wordCount\":404,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2015\\\/02\\\/immobiliaria3_4578650.jpg\",\"keywords\":[\"fiscalitat contractes arrendament\",\"impostos avals arrendaments\",\"impostos contractes arrendament\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Destacats\",\"Fiscal i comptable\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/\",\"name\":\"Fiscalitat dels contractes d\u2019arrendament d'habitatge i d'altres arrendaments no subjectes a IVA | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2015\\\/02\\\/immobiliaria3_4578650.jpg\",\"datePublished\":\"2018-07-24T15:02:22+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2015\\\/02\\\/immobiliaria3_4578650.jpg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2015\\\/02\\\/immobiliaria3_4578650.jpg\",\"width\":658,\"height\":325},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fiscalitat dels contractes d\u2019arrendament d&#8217;habitatge i d&#8217;altres arrendaments no subjectes a IVA\"}]},{\"@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\\\/6319b8c64073cb2218768aa069a0e944\",\"name\":\"neorg_US\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"caption\":\"neorg_US\"},\"sameAs\":[\"https:\\\/\\\/www.rm-assessors.cat\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fiscalitat dels contractes d\u2019arrendament d'habitatge i d'altres arrendaments no subjectes a IVA | 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\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/","og_locale":"en_US","og_type":"article","og_title":"Fiscalitat dels contractes d\u2019arrendament d'habitatge i d'altres arrendaments no subjectes a IVA | RM Assessors","og_description":"Els contractes d&#8217;arrendament que no estan subjectes a IVA, com ara els d&#8217;habitatge habitual i els d&#8217;habitatge de temporada, han de pagar l&#8217;Impost de Transmissions Patrimonials i tamb\u00e9 s&#8217;ha de pagar aquest impost pels avals quan en el contracte intervingui un fiador. Com sigui que darrerament el Departament d&#8217;Economia i Finances est\u00e0 requerint als que [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2018-07-24T15:02:22+00:00","og_image":[{"width":658,"height":325,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_4578650.jpg","type":"image\/jpeg"}],"author":"neorg_US","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Written by":"neorg_US","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/"},"author":{"name":"neorg_US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944"},"headline":"Fiscalitat dels contractes d\u2019arrendament d&#8217;habitatge i d&#8217;altres arrendaments no subjectes a IVA","datePublished":"2018-07-24T15:02:22+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/"},"wordCount":404,"commentCount":0,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_4578650.jpg","keywords":["fiscalitat contractes arrendament","impostos avals arrendaments","impostos contractes arrendament"],"articleSection":["Butllet\u00ed mensual","Destacats","Fiscal i comptable"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/","url":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/","name":"Fiscalitat dels contractes d\u2019arrendament d'habitatge i d'altres arrendaments no subjectes a IVA | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_4578650.jpg","datePublished":"2018-07-24T15:02:22+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_4578650.jpg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_4578650.jpg","width":658,"height":325},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/en\/fiscalitat-dels-contractes-darrendament-dhabitatge-i-daltres-arrendaments-no-subjectes-a-iva\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/en\/"},{"@type":"ListItem","position":2,"name":"Fiscalitat dels contractes d\u2019arrendament d&#8217;habitatge i d&#8217;altres arrendaments no subjectes a IVA"}]},{"@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\/6319b8c64073cb2218768aa069a0e944","name":"neorg_US","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","caption":"neorg_US"},"sameAs":["https:\/\/www.rm-assessors.cat"]}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/7619","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/comments?post=7619"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/7619\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/707"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=7619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=7619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=7619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}