{"id":7570,"date":"2018-02-22T11:43:18","date_gmt":"2018-02-22T09:43:18","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/"},"modified":"2018-02-22T11:43:18","modified_gmt":"2018-02-22T09:43:18","slug":"nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/","title":{"rendered":"Nova declaraci\u00f3 informativa referent a la cessi\u00f3 d\u2019habitatges d\u2019\u00fas tur\u00edstic \u2013 MODEL 179."},"content":{"rendered":"<p>El <a href=\"http:\/\/www.boe.es\/boe\/dias\/2017\/12\/30\/pdfs\/BOE-A-2017-15838.pdf\"><span style=\"color: #ff0000;\"><em>Real Decreto 1070\/2017, publicat en el BOE del 30.12.2017<\/em><\/span><\/a>,\u00a0 ha introdu\u00eft un nou article 54.Ter al RD 1065\/2007, de 27 de juliol, Reglament General de les actuacions i els procediments de gesti\u00f3 i inspecci\u00f3 tribut\u00e0ria i desenvolupament de les normes comuns als procediments d\u2019aplicaci\u00f3 de tributs.<\/p>\n<p>La finalitat d\u2019aquesta nova obligaci\u00f3 informativa\u00a0 \u00e9s la prevenci\u00f3 del frau fiscal per les persones o entitats, en particular, les anomenades \u201cplataformes col\u00b7laboratives\u201d que es dediquen a la intermediaci\u00f3 en la cessi\u00f3 d\u2019us dels habitatges tur\u00edstics.<\/p>\n<p>D\u2019aquesta forma es tindr\u00e0 un major control dels propietaris o titulars dels drets d\u2019\u00fas pel que fa als imports a declarar a efectes de l\u2019IRPF o impost de societats.<\/p>\n<p><span style=\"color: #0000ff;\">Els detallem els aspectes m\u00e9s importants:<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><strong>1.- Obligats: <\/strong><\/span>Persones o entitats que prestin el servei d\u2019intermediaci\u00f3, a t\u00edtol oner\u00f3s o gratu\u00eft, entre cedents i cessionaris de l\u2019\u00fas d\u2019habitatges amb finalitats tur\u00edstiques detallats al punt 2 seg\u00fcent.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>2.- Cessi\u00f3 d\u2019\u00fas tur\u00edstic: <\/strong><\/span>Amb independ\u00e8ncia del canal de comercialitzaci\u00f3 o promoci\u00f3 i a aquests efectes <u>es considera cessi\u00f3 d\u2019habitatge amb finalitats tur\u00edstiques<\/u> la cessi\u00f3 temporal de l\u2019\u00fas de la totalitat o part d\u2019un habitatge moblat i equipat en condicions d\u2019\u00fas immediat ja sigui amb finalitat gratu\u00efta o onerosa.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>3.- Queden exclosos, per tant, no s\u2019hauran de declarar al nou model 179:<\/strong><\/span><\/p>\n<ul>\n<li>Els arrendaments d\u2019habitatges definits a la Llei 29\/1994, de 24 de novembre, d\u2019Arrendaments Urbans, aix\u00ed com els sotsarrendaments parcials d\u2019habitatges de la mateixa norma.<\/li>\n<li>Els allotjaments tur\u00edstics regulats per la seva normativa espec\u00edfica (c\u00e0mpings, hotels&#8230;).<\/li>\n<li>El dret d\u2019aprofitament per torn dels immobles.<\/li>\n<li>Els seg\u00fcents usos i contractes de l\u2019article 5 de la Llei d\u2019Arrendaments Urbans:\n<ul>\n<li>\u00das d\u2019habitatges que tenen assignats per ra\u00f3 del c\u00e0rrec que desenvolupen o del servei que realitzen els porters, vigilants, assalariats, treballadors i funcionari.<\/li>\n<li>\u00das d\u2019habitatges militars regits per la seva legislaci\u00f3 espec\u00edfica.<\/li>\n<li>Contractes quina finalitat principal sigui l\u2019arrendament del predi per l\u2019aprofitament agr\u00edcola, pecuari o forestal tot i que s\u2019inclogui un habitatge-habitaci\u00f3. Aquests contractes estan regits per la normativa d\u2019arrendament r\u00fastics.<\/li>\n<li>L\u2019\u00fas d\u2019habitatges universitaris, sempre que aquests hagin estat qualificats expressament per la Universitat propiet\u00e0ria o responsable dels mateixos, sempre que siguin assignats als alumnes matriculats a la universitat o al seu personal docent.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>4.- Dades a subministrar:<\/strong><\/span><\/p>\n<ul>\n<li>Identificaci\u00f3 del titular de l\u2019habitatge o del dret pel qual es cedeix l\u2019habitatge amb finalitat tur\u00edstica.<\/li>\n<li>Identificaci\u00f3 de l\u2019immoble cedit amb indicaci\u00f3 de la refer\u00e8ncia cadastral.<\/li>\n<li>Identificaci\u00f3 de les persones o entitats cession\u00e0ries aix\u00ed com els dies d\u2019ocupaci\u00f3 amb finalitat tur\u00edstica. A aquests efectes, els titulars de l\u2019habitatge o del dret hauran de conservar una c\u00f2pia del document d\u2019identificaci\u00f3 de les persones benefici\u00e0ries del servei.<\/li>\n<li>Import rebut pels titulars de l\u2019habitatge o del dret o, si \u00e9s el cas, indicaci\u00f3 del car\u00e0cter gratu\u00eft.<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>5.- Entrada en vigor &#8211; terminis de presentaci\u00f3 \u2013 altres dades: <\/strong><\/span>A data d\u2019avui, l\u2019Ordre Ministerial que aprova el model 179, la seva entrada en vigor, les dades concretes a incloure, els terminis i formes de presentaci\u00f3 est\u00e0 en tramitaci\u00f3.<\/p>\n<p>Ara b\u00e9, el projecte de l\u2019ordre estableix que l\u2019entrada en vigor ser\u00e0 al dia seg\u00fcent de la seva publicaci\u00f3 al Boe.<\/p>\n<p>Aix\u00ed mateix, estableix que la declaraci\u00f3 informativa s\u2019haur\u00e0 de presentar de forma trimestral i durant el mes natural seg\u00fcent a la finalitzaci\u00f3 de cada trimestre natural, excepte, els dos primers trimestres de exercici 2018 es podran presentar fins el 31 de desembre del mateix any.<\/p>\n<p>Haurem d\u2019esperar a l\u2019aprovaci\u00f3 i publicaci\u00f3 definitiva de l\u2019ordre ministerial corresponent per a concretar aquests \u00faltims aspectes, per\u00f2 en tot cas, hi ha un increment d\u2019obligacions fiscals per als intermediaris de lloguer d\u2019habitatges tur\u00edstics i m\u00e9s control per als propietaris.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501.jpg\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-783\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501-300x148.jpg\" alt=\"\" width=\"300\" height=\"148\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501-300x148.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501.jpg 658w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/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 coreu electr\u00f2nic adre\u00e7at a algun dels nostres assessors fiscals: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat.<\/strong><\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Real Decreto 1070\/2017, publicat en el BOE del 30.12.2017,\u00a0 ha introdu\u00eft un nou article 54.Ter al RD 1065\/2007, de 27 de juliol, Reglament General de les actuacions i els procediments de gesti\u00f3 i inspecci\u00f3 tribut\u00e0ria i desenvolupament de les normes comuns als procediments d\u2019aplicaci\u00f3 de tributs. La finalitat d\u2019aquesta nova obligaci\u00f3 informativa\u00a0 \u00e9s la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":783,"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":[896,897,898],"class_list":["post-7570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-dades-fiscals-turisme","tag-declaracions-habitatges-turistics","tag-nova-declaracio-turistica"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nova declaraci\u00f3 informativa referent a la cessi\u00f3 d\u2019habitatges d\u2019\u00fas tur\u00edstic \u2013 MODEL 179. | 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\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nova declaraci\u00f3 informativa referent a la cessi\u00f3 d\u2019habitatges d\u2019\u00fas tur\u00edstic \u2013 MODEL 179. | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El Real Decreto 1070\/2017, publicat en el BOE del 30.12.2017,\u00a0 ha introdu\u00eft un nou article 54.Ter al RD 1065\/2007, de 27 de juliol, Reglament General de les actuacions i els procediments de gesti\u00f3 i inspecci\u00f3 tribut\u00e0ria i desenvolupament de les normes comuns als procediments d\u2019aplicaci\u00f3 de tributs. La finalitat d\u2019aquesta nova obligaci\u00f3 informativa\u00a0 \u00e9s la [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/\" \/>\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=\"2018-02-22T09:43:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501.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=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"neorg_US\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/\"},\"author\":{\"name\":\"neorg_US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\"},\"headline\":\"Nova declaraci\u00f3 informativa referent a la cessi\u00f3 d\u2019habitatges d\u2019\u00fas tur\u00edstic \u2013 MODEL 179.\",\"datePublished\":\"2018-02-22T09:43:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/\"},\"wordCount\":706,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2015\\\/02\\\/immobiliaria3_45786501.jpg\",\"keywords\":[\"dades fiscals turisme\",\"declaracions habitatges tur\u00edstics\",\"nova declaraci\u00f3 tur\u00edstica\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Destacats\",\"Fiscal i comptable\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/\",\"name\":\"Nova declaraci\u00f3 informativa referent a la cessi\u00f3 d\u2019habitatges d\u2019\u00fas tur\u00edstic \u2013 MODEL 179. | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2015\\\/02\\\/immobiliaria3_45786501.jpg\",\"datePublished\":\"2018-02-22T09:43:18+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2015\\\/02\\\/immobiliaria3_45786501.jpg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2015\\\/02\\\/immobiliaria3_45786501.jpg\",\"width\":658,\"height\":325},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nova declaraci\u00f3 informativa referent a la cessi\u00f3 d\u2019habitatges d\u2019\u00fas tur\u00edstic \u2013 MODEL 179.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/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\\\/es\\\/#\\\/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\\\/es\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\",\"name\":\"neorg_US\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@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":"Nova declaraci\u00f3 informativa referent a la cessi\u00f3 d\u2019habitatges d\u2019\u00fas tur\u00edstic \u2013 MODEL 179. | 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\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/","og_locale":"es_ES","og_type":"article","og_title":"Nova declaraci\u00f3 informativa referent a la cessi\u00f3 d\u2019habitatges d\u2019\u00fas tur\u00edstic \u2013 MODEL 179. | RM Assessors","og_description":"El Real Decreto 1070\/2017, publicat en el BOE del 30.12.2017,\u00a0 ha introdu\u00eft un nou article 54.Ter al RD 1065\/2007, de 27 de juliol, Reglament General de les actuacions i els procediments de gesti\u00f3 i inspecci\u00f3 tribut\u00e0ria i desenvolupament de les normes comuns als procediments d\u2019aplicaci\u00f3 de tributs. La finalitat d\u2019aquesta nova obligaci\u00f3 informativa\u00a0 \u00e9s la [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2018-02-22T09:43:18+00:00","og_image":[{"width":658,"height":325,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501.jpg","type":"image\/jpeg"}],"author":"neorg_US","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Escrito por":"neorg_US","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/"},"author":{"name":"neorg_US","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944"},"headline":"Nova declaraci\u00f3 informativa referent a la cessi\u00f3 d\u2019habitatges d\u2019\u00fas tur\u00edstic \u2013 MODEL 179.","datePublished":"2018-02-22T09:43:18+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/"},"wordCount":706,"commentCount":0,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501.jpg","keywords":["dades fiscals turisme","declaracions habitatges tur\u00edstics","nova declaraci\u00f3 tur\u00edstica"],"articleSection":["Butllet\u00ed mensual","Destacats","Fiscal i comptable"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/","url":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/","name":"Nova declaraci\u00f3 informativa referent a la cessi\u00f3 d\u2019habitatges d\u2019\u00fas tur\u00edstic \u2013 MODEL 179. | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501.jpg","datePublished":"2018-02-22T09:43:18+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501.jpg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria3_45786501.jpg","width":658,"height":325},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/es\/nova-declaracio-informativa-referent-a-la-cessio-dhabitatges-dus-turistic-model-179\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/es\/"},{"@type":"ListItem","position":2,"name":"Nova declaraci\u00f3 informativa referent a la cessi\u00f3 d\u2019habitatges d\u2019\u00fas tur\u00edstic \u2013 MODEL 179."}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/es\/#website","url":"https:\/\/www.rm-assessors.cat\/es\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/es\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/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\/es\/#\/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\/es\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944","name":"neorg_US","image":{"@type":"ImageObject","inLanguage":"es","@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\/es\/wp-json\/wp\/v2\/posts\/7570","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=7570"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7570\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media\/783"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media?parent=7570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/categories?post=7570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/tags?post=7570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}