{"id":4408,"date":"2021-06-03T20:08:29","date_gmt":"2021-06-03T18:08:29","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/l-impost-sobre-els-rendiments-arrendataris-a-andorra\/"},"modified":"2021-06-04T10:41:10","modified_gmt":"2021-06-04T08:41:10","slug":"l-impost-sobre-els-rendiments-arrendataris-a-andorra","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/ca\/l-impost-sobre-els-rendiments-arrendataris-a-andorra\/","title":{"rendered":"L\u2019impost sobre els rendiments arrendataris a Andorra"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4408\" class=\"elementor elementor-4408 elementor-4381\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e3fffbc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e3fffbc\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7784ba0e\" data-id=\"7784ba0e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53e5547 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"53e5547\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Taula de continguts<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/l-impost-sobre-els-rendiments-arrendataris-a-andorra\/#Limpost_sobre_els_rendiments_arrendataris_a_Andorra\" >L\u2019impost sobre els rendiments arrendataris a Andorra<\/a><\/li><\/ul><\/nav><\/div>\n<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Limpost_sobre_els_rendiments_arrendataris_a_Andorra\"><\/span>L\u2019impost sobre els rendiments arrendataris a Andorra<span class=\"ez-toc-section-end\"><\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d2f0f07 elementor-widget elementor-widget-text-editor\" data-id=\"3d2f0f07\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Sabeu que els propietaris de b\u00e9ns immobles situats a Andorra tenen l\u2019obligaci\u00f3 de declarar cada any les rendes obtingudes dels lloguers i pagar l\u2019impost sobre els rendiments arrendataris?<\/strong><\/p>\n<p>Qu\u00e8 \u00e9s l\u2019impost sobre els rendiments arrendataris?<\/p>\n<p>L\u2019impost sobre els rendiments arrendataris \u00e9s un impost de naturalesa directa que grava l\u2019obtenci\u00f3 de rendes derivades de l\u2019arrendament de b\u00e9ns immobles situats en el territori d\u2019una parr\u00f2quia del Principat d\u2019Andorra.<\/p>\n<p>L\u2019obligat tributari \u00e9s el titular de la propietat o del dret real d\u2019\u00fas sobre els b\u00e9ns immobles.<\/p>\n<p>Es tracta d\u2019 un impost comunal de car\u00e0cter anyal i es merita l\u2019\u00faltim dia del per\u00edode impositiu, \u00e9s a dir, el 31 de desembre de cada any.<\/p>\n<p>Segons la Llei 10\/2003, del 27 de juny, de les finances comunals, els Comuns estableixen el tipus de gravamen de l\u2019impost que pot oscil\u00b7lar entre un m\u00ednim d\u2019un 0,4% i un m\u00e0xim del 4% del valor total de les rendes acreditades durant l\u2019any. Els Comuns tamb\u00e9 decideixen si la seva parr\u00f2quia exigeix o no aquest impost. La parr\u00f2quia de Canillo es l\u2019\u00fanica on no s\u2019exigeix.<\/p>\n<p>Gaudeixen d\u2019exempci\u00f3 d\u2019aquest impost el Consell General d\u2019Andorra, el Govern Andorr\u00e0, els Comuns i els Copr\u00ednceps quan actu\u00efn en la seva qualitat de caps d\u2019estat.<\/p>\n<p>A continuaci\u00f3, detallem els tipus de gravamen dels diferents comuns per a l\u2019any 2021:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6fa28b elementor-widget elementor-widget-eael-advanced-data-table\" data-id=\"b6fa28b\" data-element_type=\"widget\" data-widget_type=\"eael-advanced-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ea-advanced-data-table-wrap\" data-id=\"b6fa28b\"><div class=\"ea-advanced-data-table-wrap-inner\">\n                <table class=\"ea-advanced-data-table ea-advanced-data-table-static ea-advanced-data-table-b6fa28b\" data-id=\"b6fa28b\"><thead><tr><th><p><strong style=\"background-color: transparent\">Parr\u00f2quia<\/strong><\/p><\/th><th><p><strong style=\"background-color: transparent\">Tipus sobre els rendiments arrendataris<\/strong><\/p><\/th><\/tr><\/thead><tbody><tr><td><p><span style=\"background-color: transparent\">Andorra La Vella<\/span><\/p><\/td><td><p><strong style=\"background-color: transparent\">3%<\/strong><span style=\"background-color: transparent\"> - bases de tributaci\u00f3 fins a 40.000\u20ac<\/span><\/p><\/td><\/tr><tr><td><\/td><td><p><strong style=\"background-color: transparent\">4%<\/strong><span style=\"background-color: transparent\"> - bases de tributaci\u00f3 a partir de 40.001\u20ac<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"background-color: transparent\">Escaldes-Engordany<\/span><\/p><\/td><td><p><strong style=\"background-color: transparent\">3%<\/strong><span style=\"background-color: transparent\"> - bases de tributaci\u00f3 fins a 40.000\u20ac<\/span><\/p><\/td><\/tr><tr><td><\/td><td><p><strong style=\"background-color: transparent\">4%<\/strong><span style=\"background-color: transparent\"> - bases de tributaci\u00f3 a partir de 40.001\u20ac<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"background-color: transparent\">La Massana<\/span><\/p><\/td><td><p><strong style=\"background-color: transparent\">1,75%<\/strong><\/p><\/td><\/tr><tr><td><p><span style=\"background-color: transparent\">Ordino<\/span><\/p><\/td><td><p><strong style=\"background-color: transparent\">1,80%<\/strong><\/p><\/td><\/tr><tr><td><\/td><td><p><span style=\"background-color: transparent\">amb un m\u00ednim de 30\u20ac per unitat immobili\u00e0ria arrendada<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"background-color: transparent\">Encamp<\/span><\/p><\/td><td><p><strong style=\"background-color: transparent\">2%<\/strong><\/p><\/td><\/tr><tr><td><p><span style=\"background-color: transparent\">Sant Juli\u00e0 de L\u00f2ria<\/span><\/p><\/td><td><p><strong style=\"background-color: transparent\">3,03%<\/strong><\/p><\/td><\/tr><tr><td><p><span style=\"background-color: transparent\">Canillo<\/span><\/p><\/td><td><p><span style=\"background-color: transparent\">No s'aplica l'impost<\/span><\/p><\/td><\/tr><\/tbody><\/table>\n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59f179a elementor-widget elementor-widget-text-editor\" data-id=\"59f179a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Per finalitzar, cal indicar que aquest impost a efectes de l\u2019Impost de Societats* i de l\u2019IRPF** es considera una despesa no dedu\u00efble de la base de tributaci\u00f3, per\u00f2 per eliminar la doble imposici\u00f3 interna, la llei preveu la possibilitat d\u2019aplicar la deducci\u00f3 de l\u2019impost en la quota de tributaci\u00f3.<\/p>\n<p><em>Podeu consultar:<\/em><\/p>\n<p><em>*Llei 95\/2010, del 29 de desembre, de l\u2019impost sobre societats:<\/em><br \/>\n<em>Article 13 \u2013 despeses no dedu\u00efbles<\/em><br \/>\n<em>Article 43 \u2013 quota de liquidaci\u00f3 i deducci\u00f3 per eliminar la doble imposici\u00f3 interna i internacional<\/em><\/p>\n<p><em>**Llei 5\/2014, del 24 d\u2019abril, de l\u2019impost sobre la renda de les persones f\u00edsiques:<\/em><br \/>\n<em>Article 16 -Determinaci\u00f3 directa dels rendiments de les activitats econ\u00f2miques <\/em><br \/>\n<em>Article 47 -Deduccions per eliminar la doble imposici\u00f3 interna<\/em><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-deca49c elementor-widget elementor-widget-text-editor\" data-id=\"deca49c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Elisabete De Sa<\/b><\/p>\n<p><span style=\"color: #a22d58;\">Aug\u00e9 Legal &amp; Fiscal<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ad0d142 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1ad0d142\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sabeu que els propietaris de b\u00e9ns immobles situats a Andorra tenen l\u2019obligaci\u00f3 de declarar cada any les rendes obtingudes dels lloguers i pagar l\u2019impost sobre els rendiments arrendataris? Qu\u00e8 \u00e9s l\u2019impost sobre els rendiments arrendataris? L\u2019impost sobre els rendiments arrendataris \u00e9s un impost de naturalesa directa que grava l\u2019obtenci\u00f3 de rendes derivades de l\u2019arrendament de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4426,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-4408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/4408","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=4408"}],"version-history":[{"count":5,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/4408\/revisions"}],"predecessor-version":[{"id":4430,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/4408\/revisions\/4430"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media\/4426"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=4408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/categories?post=4408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/tags?post=4408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}