{"id":17361,"date":"2020-10-07T08:58:28","date_gmt":"2020-10-07T08:58:28","guid":{"rendered":"http:\/\/fwcpfcf.cluster026.hosting.ovh.net\/tractament-en-liva-duna-moratoria-en-larrendament-dun-local-comercial\/"},"modified":"2020-10-07T09:00:18","modified_gmt":"2020-10-07T09:00:18","slug":"tractament-en-liva-duna-moratoria-en-larrendament-dun-local-comercial","status":"publish","type":"post","link":"https:\/\/www.jda.es\/ca\/tractament-en-liva-duna-moratoria-en-larrendament-dun-local-comercial\/","title":{"rendered":"Tractament en l&#8217;iva d&#8217;una morat\u00f2ria en l&#8217;arrendament d&#8217;un local comercial"},"content":{"rendered":"<p><span style=\"color: #000000;\">La Direcci\u00f3 General de Tributs en la seva consulta vinculant V2140-20 de l&#8217;25 de juny passat ve a establir el criteri a seguir per a la meritaci\u00f3 de l&#8217;IVA quan a conseq\u00fc\u00e8ncia de l&#8217;COVID-19 s&#8217;ha cancel\u00b7lat o modificat temporalment una relaci\u00f3 contractual arrendat\u00edcia.<\/span><\/p>\n<p><span style=\"color: #000000;\">En resum, el tractament ser\u00e0 el seg\u00fcent segons la possible casu\u00edstica:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong><em>Morat\u00f2ria pactada entre arrendador i arrendatari<\/em><\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">A les rendes arrendat\u00edcies dels mesos en qu\u00e8 les parts hagin pactat una morat\u00f2ria en la seva exigibilitat, els \u00e9s aplicable la regla de meritaci\u00f3, per la qual cosa la meritaci\u00f3 de l&#8217;impost sobre el valor afegit es produir\u00e0 en ocasi\u00f3 de la nova exigibilitat pactada.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong><em>Cancel\u00b7laci\u00f3 temporal de la relaci\u00f3 contractual<\/em><\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Nom\u00e9s en el cas que formalment i expressament es cancel\u00b7li temporalment la relaci\u00f3 contractual de l&#8217;arrendament o es modifiqui el moment de la seva exigibilitat es deixar\u00e0 de reportar l&#8217;Impost sobre el Valor Afegit.<\/span><\/p>\n<p><span style=\"color: #000000;\">En conseq\u00fc\u00e8ncia, mentre no es cancel\u00b7li o modifiqui la relaci\u00f3 d&#8217;arrendament se seguir\u00e0 meritant l&#8217;Impost sobre el Valor Afegit corresponent a l&#8217;arrendament d&#8217;aquest, d&#8217;acord amb l&#8217;exigibilitat de les quotes d&#8217;arrendament que s&#8217;havia pactat.<\/span><\/p>\n<p><span style=\"color: #000000;\">No obstant aix\u00f2, si des de la data original en qu\u00e8 la renda l&#8217;exigibilitat s&#8217;ajorna fins a la nova data d&#8217;exigibilitat pactada, va transc\u00f3rrer un termini superior a l&#8217;any, i durant aquest per\u00edode no es reporta cap renda corresponent al contracte d&#8217;arrendament, ser\u00e0 aplicable el que estableix el segon par\u00e0graf de l&#8217;article 75.uno.7\u00ba de la Llei 37\/1992 i, per tant, la meritaci\u00f3 de l&#8217;impost es produir\u00e0 el 31 de desembre de cada any per la part proporcional corresponent a el per\u00edode transcorregut des de l&#8217;anterior meritaci\u00f3, fins a la data esmentada.<\/span><\/p>\n<hr \/>\n<p><span style=\"color: #000000;\"><strong>JDA SFAI\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3 General de Tributs en la seva consulta vinculant V2140-20 de l&#8217;25 de juny passat ve a establir el criteri a seguir per a la meritaci\u00f3 de l&#8217;IVA quan a conseq\u00fc\u00e8ncia de l&#8217;COVID-19 s&#8217;ha cancel\u00b7lat o modificat temporalment una relaci\u00f3 contractual arrendat\u00edcia. En resum, el tractament ser\u00e0 el seg\u00fcent segons la possible casu\u00edstica: Morat\u00f2ria<\/p>\n","protected":false},"author":50,"featured_media":17358,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[826],"tags":[],"class_list":["post-17361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca-2"],"_links":{"self":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/17361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/users\/50"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/comments?post=17361"}],"version-history":[{"count":0,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/17361\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media\/17358"}],"wp:attachment":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media?parent=17361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/categories?post=17361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/tags?post=17361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}