{"id":12348,"date":"2014-11-14T11:45:49","date_gmt":"2014-11-14T11:45:49","guid":{"rendered":"http:\/\/amat-inmo-wp.localhost\/2014\/11\/14\/nova-obligacio-fiscal-per-les-comunitats-de-propietaris\/"},"modified":"2026-05-08T07:26:45","modified_gmt":"2026-05-08T07:26:45","slug":"nova-obligacio-fiscal-per-les-comunitats-de-propietaris","status":"publish","type":"post","link":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2014\/11\/nova-obligacio-fiscal-per-les-comunitats-de-propietaris\/","title":{"rendered":"Nova obligaci\u00f3 fiscal per les Comunitats de Propietaris"},"content":{"rendered":"<p style=\"text-align: justify;\">El 2013, concretament al mes d\u2019octubre, es va publicar el <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2013-11216\" target=\"_blank\" rel=\"noopener\">Real Decret 828\/2013<\/a> pel qual, entre d\u2019altres modificacions s\u2019estableix per les Comunitats de Propietaris l&#8217;obligaci\u00f3 de presentar la Declaraci\u00f3 d&#8217;operacions amb terceres persones (model 347). Els efectes d\u2019aquesta obligaci\u00f3 s\u00f3n a partir de l\u20191 de gener de 2014 i per tant durant el mes de febrer de 2015 s\u2019haur\u00e0 de presentar la primera declaraci\u00f3. Com afecta aix\u00f2?<\/p>\n<p style=\"text-align: justify;\"><!--more-->En relaci\u00f3 a les Comunitats de Propietaris fins ara \u00fanicament tenien l\u2019obligaci\u00f3 de presentar aquesta declaraci\u00f3 (model 347) aquelles que duguessin a terme activitats empresarials o professionals segons all\u00f2 disposat en la normativa de l\u2019Impost sobre el Valor Afegit. Es considera que l\u2019arrendament \u00e9s una activitat empresarial i per tant les Comunitats de Propietaris que llogaven elements comunitaris (locals, fa\u00e7anes, cobertes, etc.) ja venien obligades a presentar el model 347 per declarar aquests lloguers, a part de les corresponents declaracions d\u2019IVA i del model 184 (declaraci\u00f3 informativa anual a trav\u00e9s de la qual s\u2019imputa el rendiment net a cada un dels propietaris).<\/p>\n<p style=\"text-align: justify;\">A partir del citat <strong>Real Decret les Comunitats de Propietaris tamb\u00e9 hauran de presentar el model 347<\/strong>, encara que no duguin a terme activitats empresarials, per\u00f2 s\u00ed realitzin <strong>operacions amb terceres persones (paletes, lampistes, electricistes, empreses de manteniment ascensors, etc.)<\/strong> que durant l\u2019any superin els 3.005,06 euros.<\/p>\n<p style=\"text-align: justify;\">Al contrari que els empresaris o professionals, les Comunitats de Propietaris no hauran de subministrar la informaci\u00f3 en el model 347 desglossada trimestralment i ser\u00e0 suficient declarar el total anual.<\/p>\n<p style=\"text-align: justify;\">Per altra banda, cal mencionar que <strong>queden excloses d&#8217;obligaci\u00f3 de declarar les operacions seg\u00fcents<\/strong>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Les de <strong>subministrament d&#8217;energia el\u00e8ctrica i combustibles<\/strong> de qualsevol tipus amb destinaci\u00f3 a l&#8217;\u00fas i consum comunitari.<\/li>\n<li>Les de <strong>subministrament d&#8217;aigua<\/strong> amb destinaci\u00f3 a l&#8217;\u00fas i consum comunitari.<\/li>\n<li>Les <strong>derivades d&#8217;assegurances<\/strong> que tinguin per objecte l&#8217;assegurament de b\u00e9ns i drets relacionats amb zones i elements comuns.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les Comunitats de Propietaris que lloguin locals de negoci o altres elements comunitaris (fa\u00e7ana, coberta, etc.) hauran de seguir com fins ara, declarant en el model 347 els arrendaments subjectes a IVA.<\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ff0000;\">Martina Homedes Amat<\/span><br \/>\n<span style=\"color: #ff0000;\"> Economista Assessora Fiscal d\u2019Amat Immobiliaris<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 2013, concretament al mes d\u2019octubre, es va publicar el Real Decret 828\/2013 pel qual, entre d\u2019altres modificacions s\u2019estableix per les Comunitats de Propietaris l&#8217;obligaci\u00f3 de presentar la Declaraci\u00f3 d&#8217;operacions amb terceres persones (model 347). Els efectes d\u2019aquesta obligaci\u00f3 s\u00f3n a partir de l\u20191 de gener de 2014 i per tant durant el mes de [&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":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nova obligaci\u00f3 fiscal per les Comunitats de Propietaris | 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\/2014\/11\/nueva-obligacion-fiscal-por-las-comunidades-de-propietarios\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nova obligaci\u00f3 fiscal per les Comunitats de Propietaris | Amat Immobiliaris\" \/>\n<meta property=\"og:description\" content=\"El 2013, concretament al mes d\u2019octubre, es va publicar el Real Decret 828\/2013 pel qual, entre d\u2019altres modificacions s\u2019estableix per les Comunitats de Propietaris l&#8217;obligaci\u00f3 de presentar la Declaraci\u00f3 d&#8217;operacions amb terceres persones (model 347). Els efectes d\u2019aquesta obligaci\u00f3 s\u00f3n a partir de l\u20191 de gener de 2014 i per tant durant el mes de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.amatimmobiliaris.com\/w\/2014\/11\/nueva-obligacion-fiscal-por-las-comunidades-de-propietarios\/\" \/>\n<meta property=\"og:site_name\" content=\"Amat Immobiliaris\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/amatimmobiliaris\" \/>\n<meta property=\"article:published_time\" content=\"2014-11-14T11:45:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-08T07:26:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.amatimmobiliaris.com\/w\/wp-content\/uploads\/2022\/01\/2014-Saga-familiar-Amat-dw-1-1024x683.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Amat Immobiliaris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@amat_cat\" \/>\n<meta name=\"twitter:site\" content=\"@amat_cat\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Amat Immobiliaris\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/2014\/11\/nueva-obligacion-fiscal-por-las-comunidades-de-propietarios\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/2014\/11\/nueva-obligacion-fiscal-por-las-comunidades-de-propietarios\/\"},\"author\":{\"name\":\"Amat Immobiliaris\",\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#\/schema\/person\/c880da71d1e156e7ea6774ffb445e034\"},\"headline\":\"Nova obligaci\u00f3 fiscal per les Comunitats de Propietaris\",\"datePublished\":\"2014-11-14T11:45:49+00:00\",\"dateModified\":\"2026-05-08T07:26:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/2014\/11\/nueva-obligacion-fiscal-por-las-comunidades-de-propietarios\/\"},\"wordCount\":363,\"publisher\":{\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#organization\"},\"articleSection\":[\"Fiscalitat\",\"Not\u00edcies i consells\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/2014\/11\/nueva-obligacion-fiscal-por-las-comunidades-de-propietarios\/\",\"url\":\"https:\/\/www.amatimmobiliaris.com\/w\/2014\/11\/nueva-obligacion-fiscal-por-las-comunidades-de-propietarios\/\",\"name\":\"Nova obligaci\u00f3 fiscal per les Comunitats de Propietaris | Amat Immobiliaris\",\"isPartOf\":{\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#website\"},\"datePublished\":\"2014-11-14T11:45:49+00:00\",\"dateModified\":\"2026-05-08T07:26:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/2014\/11\/nueva-obligacion-fiscal-por-las-comunidades-de-propietarios\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.amatimmobiliaris.com\/w\/2014\/11\/nueva-obligacion-fiscal-por-las-comunidades-de-propietarios\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/2014\/11\/nueva-obligacion-fiscal-por-las-comunidades-de-propietarios\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fiscalidad\",\"item\":\"https:\/\/www.amatimmobiliaris.com\/w\/category\/fiscalidad\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Nova obligaci\u00f3 fiscal per les Comunitats de Propietaris\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.amatimmobiliaris.com\/w\/#website\",\"url\":\"https:\/\/www.amatimmobiliaris.com\/w\/\",\"name\":\"Amat Immobiliaris\",\"description\":\"Empresa familiar del sector inmobiliario con oficinas en Barcelona, Sant Cugat del Vall\u00e9s y Sant Just Desvern. 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