{"id":7480,"date":"2017-02-14T11:02:12","date_gmt":"2017-02-14T09:02:12","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/els-membres-duna-comunitat-de-propietaris-que-siguin-empresaris-o-professionals-es-poden-deduir-la-part-proporcional-de-liva-suportat-per-la-seva-comunitat\/"},"modified":"2017-02-14T11:02:12","modified_gmt":"2017-02-14T09:02:12","slug":"els-membres-duna-comunitat-de-propietaris-que-siguin-empresaris-o-professionals-es-poden-deduir-la-part-proporcional-de-liva-suportat-per-la-seva-comunitat","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/els-membres-duna-comunitat-de-propietaris-que-siguin-empresaris-o-professionals-es-poden-deduir-la-part-proporcional-de-liva-suportat-per-la-seva-comunitat\/","title":{"rendered":"\u00abEls membres d’una comunitat de propietaris que siguin empresaris o professionals es poden deduir la part proporcional de l’IVA suportat per la seva comunitat\u00bb"},"content":{"rendered":"

Un dels requisits per que els empresaris i els professionals es puguin deduir les quotes de l’IVA suportat es que disposin de la factura de la despesa al seu nom.<\/p>\n

Aquest requisit pot ser un problema quan la despesa no l’ha suportada directament l’empresari o el professional si no una comunitat de propietaris de que aquest forma part. Aquest fet es dona, per exemple, quan la comunitat decideix fer obres de rehabilitaci\u00f3 en l’edifici on s’ubica el local de negoci de propietat en el que s’exerceix l’activitat.<\/p>\n

Sobre aquesta problem\u00e0tica ja va ser emesa per la Direcci\u00f3 General de Tributs la resposta a una consulta del 2005 i recentment ha tornat a respondre sobre aquest tema en la consulta V 3307-16<\/a><\/em><\/span>, del passat 13 de juliol del 2016.<\/p>\n

A la llum de les respostes que la DGT ha donat a aquestes consultes, podem afirmar que per que els empresaris i professionals es puguin deduir l’IVA suportat per la comunitat de propietaris de que formen part es suficient que estiguin en possessi\u00f3 d’una c\u00f2pia de la factura original emesa a nom de la comunitat i que aquesta c\u00f2pia sigui certificada o diligenciada per l’administrador de la referida comunitat de propietaris<\/span>.<\/span><\/p>\n

\"immobiliaria7\"<\/a><\/p>\n

Som administradors de finques, agents immobiliaris i assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 084 o per correu electr\u00f2nic adre\u00e7at a ad.finques@rm-assessors.cat; o a carlesvilanova@rm-assessors.cat.<\/span><\/em><\/strong><\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Un dels requisits per que els empresaris i els professionals es puguin deduir les quotes de l’IVA suportat es que disposin de la factura de la despesa al seu nom. Aquest requisit pot ser un problema quan la despesa no l’ha suportada directament l’empresari o el professional si no una comunitat de propietaris de que […]<\/p>\n","protected":false},"author":1,"featured_media":651,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"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":""}},"footnotes":""},"categories":[20,21,41],"tags":[354,639,640],"class_list":["post-7480","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administracions","category-butlleti-mensual","category-destacats","tag-deduccio-iva-suportat","tag-iva-comunitats-propietaris","tag-iva-suportat-comunitats"],"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7480","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/comments?post=7480"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7480\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media\/651"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media?parent=7480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/categories?post=7480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/tags?post=7480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}