{"id":14173,"date":"2025-09-18T17:28:21","date_gmt":"2025-09-18T15:28:21","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14173"},"modified":"2025-09-19T10:43:18","modified_gmt":"2025-09-19T08:43:18","slug":"laudiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/laudiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/","title":{"rendered":"L\u2019Audi\u00e8ncia Nacional obre la porta a deduir despeses de lloguer per a no residents extracomunitaris"},"content":{"rendered":"
L\u2019Audi\u00e8ncia Nacional ha dictat una sent\u00e8ncia (28 de juliol de 2025, recurs n\u00fam. 636\/2021) que podria canviar de manera significativa la tributaci\u00f3 dels no residents extracomunitaris que tenen immobles arrendats a Espanya.<\/h5>\n
\n

Quin era el criteri fins ara?<\/h3>\n

Fins al moment, la Llei de l\u2019Impost sobre la Renda de no Residents (IRNR) i els criteris administratius establien que nom\u00e9s els arrendadors residents a la Uni\u00f3 Europea o a l\u2019Espai Econ\u00f2mic Europeu podien deduir les despeses associades a l\u2019immoble. En canvi, els propietaris de pa\u00efsos tercers \u2013com els Estats Units, Su\u00efssa o altres extracomunitaris\u2013 tributaven pel total dels ingressos, sense poder restar despeses com l\u2019IBI, la comunitat de propietaris, l\u2019amortitzaci\u00f3, les assegurances o el manteniment.<\/p>\n

Qu\u00e8 diu la sent\u00e8ncia?<\/h3>\n

El tribunal considera que aquesta restricci\u00f3 vulnera el principi de lliure circulaci\u00f3 de capitals de l\u2019article 63 del Tractat de Funcionament de la UE. Per aix\u00f2, reconeix que els no residents extracomunitaris han de poder aplicar les mateixes deduccions que els residents comunitaris.<\/p>\n

El cas concret parteix d\u2019un ciutad\u00e0 estatunidenc que va reclamar la rectificaci\u00f3 de les seves declaracions del model 210, al\u00b7legant el Conveni de doble imposici\u00f3 entre Espanya i els EUA.<\/p>\n

Quin impacte t\u00e9 per als contribuents?<\/h3>\n

La resoluci\u00f3 obre una via perqu\u00e8 els afectats puguin:<\/p>\n

\u00b7 Sol\u00b7licitar la devoluci\u00f3 d\u2019ingressos indeguts en declaracions no prescrites (termini general de quatre anys).<\/p>\n

\u00b7 Deduir despeses habituals com l\u2019amortitzaci\u00f3 de l\u2019immoble i del mobiliari, l\u2019IBI i altres taxes municipals, quotes de comunitat, assegurances o despeses de reparaci\u00f3 i conservaci\u00f3.<\/p>\n

Tot i que l\u2019Administraci\u00f3 podria rec\u00f3rrer en cassaci\u00f3 davant el Tribunal Suprem, la decisi\u00f3 se sustenta en doctrina consolidada del TJUE i del mateix Tribunal Suprem en mat\u00e8ria de no discriminaci\u00f3 fiscal.<\/p>\n

Qu\u00e8 conv\u00e9 fer ara?<\/h3>\n

\u00b7 Revisar les declaracions dels darrers quatre anys per comprovar si es pot sol\u00b7licitar devoluci\u00f3.<\/p>\n

\u00b7 Analitzar cas per cas la possible aplicaci\u00f3 d\u2019aquest criteri segons la resid\u00e8ncia del contribuent i els convenis internacionals vigents.<\/p>\n

\"\"<\/p>\n

A RM Assessors podem ajudar-lo a valorar la seva situaci\u00f3 i a gestionar les possibles rectificacions. Si \u00e9s no resident i t\u00e9 immobles arrendats a Espanya, poseu-vos en contacte amb els companys del departament fiscal per rebre assessorament personalitzat.\u00a0 Contacti amb nosaltres | 972 20 46 00<\/em><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"

L\u2019Audi\u00e8ncia Nacional ha dictat una sent\u00e8ncia (28 de juliol de 2025, recurs n\u00fam. 636\/2021) que podria canviar de manera significativa la tributaci\u00f3 dels no residents extracomunitaris que tenen immobles arrendats a Espanya. Quin era el criteri fins ara? Fins al moment, la Llei de l\u2019Impost sobre la Renda de no Residents (IRNR) i els criteris […]<\/p>\n","protected":false},"author":3,"featured_media":13353,"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":[17],"tags":[],"class_list":["post-14173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridica"],"acf":[],"yoast_head":"\nL\u2019Audi\u00e8ncia Nacional obre la porta a deduir 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\/es\/laudiencia-nacional-obre-la-porta-a-deduir-despeses-de-lloguer-per-a-no-residents-extracomunitaris\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019Audi\u00e8ncia Nacional obre la porta a deduir despeses de lloguer per a no residents extracomunitaris | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"L\u2019Audi\u00e8ncia Nacional ha dictat una sent\u00e8ncia (28 de juliol de 2025, recurs n\u00fam. 636\/2021) que podria canviar de manera significativa la tributaci\u00f3 dels no residents extracomunitaris que tenen immobles arrendats a Espanya. 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