{"id":4873,"date":"2025-11-18T07:12:28","date_gmt":"2025-11-18T07:12:28","guid":{"rendered":"https:\/\/comgesteconomistes.com\/?p=4873"},"modified":"2025-11-18T07:12:28","modified_gmt":"2025-11-18T07:12:28","slug":"exoneracion-retencion-alquileres","status":"publish","type":"post","link":"https:\/\/comgesteconomistes.com\/es\/exoneracion-retencion-alquileres\/","title":{"rendered":"EXONERACI\u00d3N RETENCI\u00d3N ALQUILERES"},"content":{"rendered":"<p>Benvolgut client,<\/p>\n<p>Si vost\u00e8\u00a0\u00a0 \u00e9s\u00a0\u00a0 propietari\u00a0\u00a0 d\u2019immobles\u00a0 arrendats afectes a activitats econ\u00f2miques, \u00a0\u00a0\u00a0i\u00a0\u00a0\u00a0 li\u00a0\u00a0\u00a0 cal\u00a0\u00a0 sol\u00b7licitar\u00a0 el certificat d\u2019exoneraci\u00f3\u00a0 de practicar\u00a0 retenci\u00f3\u00a0 d\u2019IRPF\u00a0 i\u00a0 IS\u00a0 en arrendaments\u00a0 i sotsarrendaments d\u2019immobles urbans, per fer-lo extensible als seus llogaters, ho haur\u00e0 de fer durant el proper mes de gener.<\/p>\n<p>La\u00a0 norma\u00a0 permet\u00a0 exonerar\u00a0 de l\u2019obligaci\u00f3\u00a0 de practicar\u00a0 retenci\u00f3\u00a0 en la\u00a0 renda generada per l\u2019arrendament d\u2019immobles quan:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>L\u2019activitat de l\u2019arrendador estigui classificada en algun dels ep\u00edgraf del grup 861 de la Secci\u00f3 Primera de les tarifes de l\u2019IAE o en algun altre ep\u00edgraf que classifiqui l\u2019activitat d\u2019arrendament o sotsarrendament de b\u00e9ns immobles, i\u00a0 aplicant al valor cadastral dels immobles destinats a l\u2019arrendament\u00a0 o sotsarrendament\u00a0 les\u00a0 regles\u00a0 per\u00a0 determinar\u00a0 la\u00a0 quota establerta en els ep\u00edgraf del citat grup 861, no hagu\u00e9s resultat quota cero.<\/li>\n<\/ul>\n<p>Quan la\u00a0 suma\u00a0 del\u00a0 valor\u00a0 cadastral\u00a0 dels\u00a0 immobles\u00a0 afectes\u00a0 a l\u2019activitat d\u2019arrendament\u00a0 supera\u00a0 els\u00a0 601.012,\u00a0 10\u00a0 Euros,\u00a0 el\u00a0 que significa\u00a0 que no tributarem a quota zero, en aquest cas\u00a0 tamb\u00e9 es pot sol\u00b7licitar el certificat d\u2019exoneraci\u00f3 de retenci\u00f3.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Quan es\u00a0 tractin\u00a0 d\u2019arrendaments\u00a0 d\u2019habitatges\u00a0 a empreses\u00a0 pels\u00a0 seus treballadors.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Quan les rendes\u00a0 satisfetes\u00a0 per\u00a0 l\u2019arrendatari\u00a0 a un\u00a0 mateix\u00a0 arrendador no superi els 900.- \u20ac anuals.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Rendiments de contractes d\u2019arrendament Financer.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Rendes d\u2019entitats totalment exemptes en l\u2019IS.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Recordi\u00a0 que \u00e9s\u00a0 el\u00a0 propietari\u00a0 qui\u00a0 ha de sol\u00b7licitar\u00a0 el\u00a0 certificat,\u00a0 per\u00a0 tal\u00a0 que l\u2019arrendatari no practiqui la retenci\u00f3 corresponent, i fer-lo extensible a tercers.<\/p>\n<p>Restem\u00a0 a la\u00a0 vostra\u00a0 disposici\u00f3\u00a0 per\u00a0 a la\u00a0 tramitaci\u00f3\u00a0 i\u00a0\u00a0 sol\u00b7licitud\u00a0 del\u00a0 certificat d\u2019exoneraci\u00f3, aix\u00ed com per a qualsevol altre gesti\u00f3.<\/p>\n<p>Per qualsevol dubte, preguem que es posin en contacte amb el nostre despatx professional al tel\u00e8fon 972.41.07.80.<\/p>\n<p>&nbsp;<\/p>\n<p>Girona, 17 de Novembre de 2025.<\/p>\n<p>Departament Fiscal<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Benvolgut client, Si vost\u00e8\u00a0\u00a0 \u00e9s\u00a0\u00a0 propietari\u00a0\u00a0 d\u2019immobles\u00a0 arrendats afectes a activitats econ\u00f2miques, \u00a0\u00a0\u00a0i\u00a0\u00a0\u00a0 li\u00a0\u00a0\u00a0 cal\u00a0\u00a0 sol\u00b7licitar\u00a0 el certificat d\u2019exoneraci\u00f3\u00a0 de practicar\u00a0 retenci\u00f3\u00a0 d\u2019IRPF\u00a0 i\u00a0 IS\u00a0 en arrendaments\u00a0 i sotsarrendaments d\u2019immobles urbans, per fer-lo extensible als seus llogaters, ho haur\u00e0 de fer durant el proper mes de gener. La\u00a0 norma\u00a0 permet\u00a0 exonerar\u00a0 de l\u2019obligaci\u00f3\u00a0 de practicar\u00a0 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4893,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-4873","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/comgesteconomistes.com\/es\/wp-json\/wp\/v2\/posts\/4873","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/comgesteconomistes.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/comgesteconomistes.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/comgesteconomistes.com\/es\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/comgesteconomistes.com\/es\/wp-json\/wp\/v2\/comments?post=4873"}],"version-history":[{"count":0,"href":"https:\/\/comgesteconomistes.com\/es\/wp-json\/wp\/v2\/posts\/4873\/revisions"}],"wp:attachment":[{"href":"https:\/\/comgesteconomistes.com\/es\/wp-json\/wp\/v2\/media?parent=4873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/comgesteconomistes.com\/es\/wp-json\/wp\/v2\/categories?post=4873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/comgesteconomistes.com\/es\/wp-json\/wp\/v2\/tags?post=4873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}