{"id":12329,"date":"2014-03-24T10:17:26","date_gmt":"2014-03-24T10:17:26","guid":{"rendered":"http:\/\/amat-inmo-wp.localhost\/2014\/03\/24\/modificacio-de-litp-en-relacio-als-contractes-darrendaments-a-catalunya\/"},"modified":"2026-05-08T07:36:39","modified_gmt":"2026-05-08T07:36:39","slug":"modificacio-de-litp-en-relacio-als-contractes-darrendaments-a-catalunya","status":"publish","type":"post","link":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2014\/03\/modificacio-de-litp-en-relacio-als-contractes-darrendaments-a-catalunya\/","title":{"rendered":"Modificaci\u00f3 de l\u2019ITP en relaci\u00f3 als contractes d\u2019arrendaments a Catalunya"},"content":{"rendered":"<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">Com ja \u00e9s ben sabut des de fa m\u00e9s de quatre anys ens trobem <strong>immersos en una vor\u00e0gine de modificacions fiscals<\/strong> que sembla no tenir fi, de moment, i que va en concordan\u00e7a amb la conjuntura econ\u00f2mica que pateix el pa\u00eds des del 2007.<\/p>\n<p style=\"text-align: justify;\">Una de les darreres actuacions a Catalunya ha estat <strong><a href=\"https:\/\/dogc.gencat.cat\/ca\/document-del-dogc\/?documentId=653535\">la modificaci\u00f3 de l\u2019Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats (ITPAJD)<\/a>, <\/strong>en la seva modalitat de Transmissions Patrimonials Oneroses (TPO), envers els arrendaments d\u2019immobles que no es troben subjectes a tributaci\u00f3 pe IVA, quedant exclosos d\u2019aquest escenari els contactes d\u2019arrendament de locals comercials o d\u2019habitatges per \u00fas d\u2019oficina o despatx, o l\u2019arrendament d\u2019habitatge quan l\u2019arrendatari \u00e9s una empresa o professional, en el marc de la seva activitat econ\u00f2mica.<\/p>\n<p style=\"text-align: justify;\"><!--more-->Aix\u00ed doncs, amb la entrada en vigor de la <a href=\"https:\/\/dogc.gencat.cat\/ca\/document-del-dogc\/?documentId=653535\">Llei 2\/2014, de 27 de gener, de mesures fiscals, administratives, financeres i del sector p\u00fablic<\/a>, <strong>la Generalitat de Catalunya regula<\/strong> per primera vegada, fent \u00fas de la seva potestat, <strong>la tributaci\u00f3 dels arrendaments<\/strong> de manera que s\u2019aprova un tipus fix (fins ara era d\u2019aplicaci\u00f3 a escala estatal) del 0,3% a partir del 31 de gener de 2014 en funci\u00f3 de la renta mensual, i per tota la durada del contracte en relaci\u00f3 a aquells contractes que no tributen per IVA i del 0,5% a partir de l\u2019any 2015. En cas que no consti la durada del contracte, es girar\u00e0 la liquidaci\u00f3 computant sis anys.<\/p>\n<p style=\"text-align: justify;\">Per altra banda, la Llei tamb\u00e9 introdueix el <strong>r\u00e8gim d\u2019autoliquidaci\u00f3 de l\u2019Impost sobre Transmissions Patrimonials<\/strong> (a trav\u00e9s del model 600), el qual substitueix els efectes timbrats emprats fins ara com a mitj\u00e0 de pagament. En quant al termini de liquidaci\u00f3 aquest continua essent el mateix, un mes des de la celebraci\u00f3 del contracte.<\/p>\n<p style=\"text-align: justify;\">De la mateixa manera, es presenta un nou inconvenient respecte el <strong>procediment de liquidaci\u00f3<\/strong>, donat que un cop presentat i liquidat al banc l\u2019import de l\u2019Impost, el contribuent ha de dirigir-se a l\u2019Oficina liquidadora que li correspongui en funci\u00f3 de la situaci\u00f3 de l\u2019immoble arrendat o a l\u2019oficina <em>central<\/em> de l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya (Fontanella) i aportar, juntament amb l\u2019autoliquidaci\u00f3 presentada i pagada, l\u2019original i una c\u00f2pia del contracte d\u2019arrendament, i tot aix\u00f2 dins el mateix termini del mes comentat anteriorment i per cada un dels contractes celebrats. Entenem que l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya, en el termini m\u00e9s curt possible, hauria d\u2019agilitzar el proc\u00e9s de liquidaci\u00f3 de l\u2019impost permeten la presentaci\u00f3 telem\u00e0tica del mateix i establint una major coordinaci\u00f3 entre l\u2019Institut Catal\u00e0 del S\u00f2l i l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya, que suposi la supressi\u00f3 de l\u2019obligaci\u00f3 de pres\u00e8ncia f\u00edsica del contribuent per aportar la documentaci\u00f3 donat que \u00e9s un proc\u00e9s ineficient.<\/p>\n<p style=\"text-align: justify;\">Per \u00faltim, i no menys important, cal recordar que tot i \u00e9sser l\u2019arrendatari el subjecte passiu de l\u2019impost en q\u00fcesti\u00f3, <strong>l\u2019arrendador ostenta la condici\u00f3 de responsable subsidiari en cas que el llogater no presenti i pagui l\u2019impost<\/strong>. Per aquest motiu aconsellem que sigui l\u2019arrendador qui dugui a terme la gesti\u00f3 i liquidaci\u00f3 de l\u2019impost davant l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya (essent, evidentment el llogater el que assumeix el pagament de l\u2019impost), evitant aix\u00ed qualsevol risc innecessari de no presentaci\u00f3 i liquidaci\u00f3 de l\u2019impost.<\/p>\n<p style=\"text-align: justify;\">En definitiva, la <a href=\"https:\/\/dogc.gencat.cat\/ca\/document-del-dogc\/?documentId=653535\">Llei 2\/2014,<\/a> no \u00e9s que estableixi un nou impost sobre els arrendaments d\u2019immobles no subjectes a tributaci\u00f3 per IVA (aquest ja existia anteriorment i hem vingut declarant-lo i ingressant-lo a trav\u00e9s dels efectes timbrats i\/o del model o contracte oficial adquirits als estancs) sin\u00f3 que per primera vegada la Generalitat de Catalunya fa \u00fas de la seva potestat per modificar certs aspectes de l\u2019ITPAJD.<\/p>\n<p style=\"text-align: justify;\">Esperem que l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya faci un tomb i agilitzi el m\u00e9s r\u00e0pid possible el procediment de liquidaci\u00f3 de l\u2019impost actual.<\/p>\n<p align=\"right\"><strong>Martina Homedes Amat | Departament Fiscal<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Com ja \u00e9s ben sabut des de fa m\u00e9s de quatre anys ens trobem immersos en una vor\u00e0gine de modificacions fiscals que sembla no tenir fi, de moment, i que va en concordan\u00e7a amb la conjuntura econ\u00f2mica que pateix el pa\u00eds des del 2007. Una de les darreres actuacions a Catalunya ha estat la modificaci\u00f3 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[1156,1153],"tags":[1016],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Modificaci\u00f3 de l\u2019ITP en relaci\u00f3 als contractes d\u2019arrendaments a Catalunya | Amat Immobiliaris<\/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.amatimmobiliaris.com\/w\/ca\/2014\/03\/modificacio-de-litp-en-relacio-als-contractes-darrendaments-a-catalunya\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modificaci\u00f3 de l\u2019ITP en relaci\u00f3 als contractes d\u2019arrendaments a Catalunya | Amat Immobiliaris\" \/>\n<meta property=\"og:description\" content=\"Com ja \u00e9s ben sabut des de fa m\u00e9s de quatre anys ens trobem immersos en una vor\u00e0gine de modificacions fiscals que sembla no tenir fi, de moment, i que va en concordan\u00e7a amb la conjuntura econ\u00f2mica que pateix el pa\u00eds des del 2007. 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