{"id":1523,"date":"2016-05-11T09:30:34","date_gmt":"2016-05-11T07:30:34","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/lloguer-dimmobles-que-son-propietat-de-mes-duna-persona-impost-de-renda-o-impost-de-societats\/"},"modified":"2016-05-11T09:30:34","modified_gmt":"2016-05-11T07:30:34","slug":"lloguer-dimmobles-que-son-propietat-de-mes-duna-persona-impost-de-renda-o-impost-de-societats","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/lloguer-dimmobles-que-son-propietat-de-mes-duna-persona-impost-de-renda-o-impost-de-societats\/","title":{"rendered":"\u201cLloguer d\u2019immobles que son propietat de m\u00e9s d\u2019una persona. Impost de Renda o Impost de Societats\u201d"},"content":{"rendered":"<p>Tal com hem estat informant, a conseq\u00fc\u00e8ncia de la modificaci\u00f3 introdu\u00efda per l\u2019art. 7.1.a) de la Llei 27\/2014 de l\u2019Impost de Societats, les societats civils amb objecte mercantil havien de passar a tributar per Impost de Societats a partir del dia 1 de gener del 2016, mentre que fins ara tributaven per IRPF a trav\u00e9s dels seus socis.<\/p>\n<p>&nbsp;<\/p>\n<p>Aix\u00f2 plantejava dubtes en el cas de les entitats constitu\u00efdes en document privat i destinades al lloguer de bens immobles propietat de m\u00e9s d\u2019una persona, donat que aquestes entitats a vegades es denominen SOCIETAT CIVIL PRIVADA (o societat civil particular o societat civil irregular) i altres vegades es denominen COMUNITAT DE BENS i el n\u00famero d\u2019identificaci\u00f3 fiscal que tenen assignat est\u00e0 relacionat amb aquella denominaci\u00f3.<\/p>\n<p>&nbsp;<\/p>\n<p>Doncs b\u00e9, ara l\u2019Ag\u00e8ncia Tribut\u00e0ria ha resolt en\u00a0 les consultes vinculants<span style=\"color: #ff0000;\"><em><span style=\"text-decoration: underline;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/petete.minhap.es\/Scripts\/know3.exe\/tributos\/CONSUVIN\/texto.htm?NDoc=36976&amp;Consulta=%2EEN+NUM-CONSULTA+%28V0015-16%29&amp;Pos=0&amp;UD=1\"> V0015-16<\/a><\/span><\/em><\/span> i <em><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/petete.minhap.es\/Scripts\/know3.exe\/tributos\/CONSUVIN\/texto.htm?NDoc=37092&amp;Consulta=%2EEN+NUM-CONSULTA+%28V0132-16%29&amp;Pos=0&amp;UD=1\">V0132-16<\/a><\/span><\/span><\/em>, que com sigui que les comunitats de bens estan regulades pel Codi Civil, els seus socis han de seguir tributant per IRPF, mentre que les societats civils han de passar a tributar per l\u2019Impost de Societats donat que al estar regulades pel Codi de Comer\u00e7 el seu objecte es mercantil.<\/p>\n<p>&nbsp;<\/p>\n<p>Aix\u00f2 que expliquem pot tenir conseq\u00fc\u00e8ncies econ\u00f2miques importants en la majoria d\u2019entitats que gestionen lloguers d\u2019immobles i es molt recomanable analitzar cada cas i decidir la opci\u00f3 m\u00e9s econ\u00f2mica.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_24466381.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-773\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_24466381.jpg\" alt=\"fiscalcomptable1\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_24466381.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable1_24466381-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h3><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 als nostres assessors fiscals, <a style=\"color: #3366ff;\" href=\"mailto:antoninavarro@rm-assessors.cat\">antoninavarro@rm-assessors.cat<\/a>; mariaromaguera@rm-assessors.cat, o <a style=\"color: #3366ff;\" href=\"mailto:carlesvilanova@rm-assessors.cat\">carlesvilanova@rm-assessors.cat<\/a>.<\/strong><\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>Tal com hem estat informant, a conseq\u00fc\u00e8ncia de la modificaci\u00f3 introdu\u00efda per l\u2019art. 7.1.a) de la Llei 27\/2014 de l\u2019Impost de Societats, les societats civils amb objecte mercantil havien de passar a tributar per Impost de Societats a partir del dia 1 de gener del 2016, mentre que fins ara tributaven per IRPF a trav\u00e9s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1472,"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":[41,16],"tags":[417,418,419],"class_list":["post-1523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacats","category-fiscal-i-comptable","tag-comunitats-bens-immobles","tag-lloguer-immobles-societats","tag-tributacio-societats-civils"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u201cLloguer d\u2019immobles que son propietat de m\u00e9s d\u2019una persona. 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