{"id":471,"date":"2024-04-04T10:00:49","date_gmt":"2024-04-04T10:00:49","guid":{"rendered":"https:\/\/cordobaygarcia.com\/?p=471"},"modified":"2025-02-20T16:55:07","modified_gmt":"2025-02-20T16:55:07","slug":"cesion-gratuita-alquiler","status":"publish","type":"post","link":"https:\/\/cordobaygarcia.com\/en\/cesion-gratuita-alquiler\/","title":{"rendered":"Cesi\u00f3n gratuita. Alquiler."},"content":{"rendered":"<div class=\"wp-block-cover alignfull is-light has-parallax is-style-default has-black-color has-text-color has-link-color wp-elements-1\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim-0 has-background-dim has-background-gradient has-yellow-to-green-gradient-background\"><\/span><div class=\"wp-block-cover__image-background has-parallax\" style=\"background-position:50% 50%;background-image:url(https:\/\/cordobaygarcia.com\/wp-content\/uploads\/2023\/06\/tax-time-concept-e1670795997669-1024x683.jpg)\"><\/div><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group\" style=\"font-style:normal;font-weight:900\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading alignwide has-text-color\" id=\"we-re-a-studio-in-berlin-with-an-international-practice-in-architecture-urban-planning-and-interior-design-we-believe-in-sharing-knowledge-and-promoting-dialogue-to-increase-the-creative-potential-of-collaboration\" style=\"color:#020115;font-size:62px;font-style:normal;font-weight:900\"><strong>\u00bfDebo declarar la cesi\u00f3n gratuita de un local?<\/strong><\/h2>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-columns alignfull is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column has-white-background-color has-background is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-center has-extra-large-font-size wp-block-paragraph\"><strong>IVA<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u00bfEst\u00e1 dado de alta en el censo de empresarios?<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>NO.<\/strong> Si usted no forma parte de dicho censo, la cesi\u00f3n gratuita no estar\u00e1 sujeta a IVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>S\u00cd. <\/strong>Deber\u00e1 darse de alta en el censo de empresarios si realiza una actividad empresarial, o s\u00ed alquila otros locales de forma onerosa. En este caso,<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-gray-color\"> <strong>deber\u00e1 repercutir el IVA por la cesi\u00f3n gratuita del local.<\/strong><\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u00bfC\u00f3mo realizo la repercusi\u00f3n del IVA?<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Base imponible. estar\u00e1 compuesta por los costes que suponga para usted la cesi\u00f3n gratuita del local. Por ejemplo: los impuestos peri\u00f3dicos, los gastos de comunidad, seguros&#8230; Adem\u00e1s, se debe incluir la amortizaci\u00f3n, 3% del precio de adquisici\u00f3n o del valor catastral (sin incluir el suelo) si este fuese mayor.<\/li>\n\n\n\n<li>Tipo de IVA. 21%.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u00bfCu\u00e1ndo repercuto el IVA?<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se entiende devengado el 31 de diciembre, fecha en la que se emitir\u00e1 la factura correspondiente, de la cual solo se cobrar\u00e1 el IVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se incluir\u00e1 en la declaraci\u00f3n de IVA del \u00faltimo trimestre del a\u00f1o. Cabe recordar, que usted podr\u00e1 deducirse el IVA por gastos de conservaci\u00f3n del local, <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column has-white-background-color has-background is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-center has-extra-large-font-size wp-block-paragraph\"><strong>IRPF<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IMPUTACI\u00d3N DE RENTAS<\/strong>. Debemos imputar una renta inmobiliaria como si el local estuviese vac\u00edo. De forma general se aplica el 2% del valor catastral del local, salvo que dicho valor haya sido revisado y entrado en vigor en los \u00faltimos 10 a\u00f1os, en cuyo caso aplicaremos el 1,1%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ACTIVIDAD ECON\u00d3MICA<\/strong>. Si tiene rendimientos de actividades econ\u00f3mica (es decir, cuenta con un trabajador a jornada completa), deber\u00e1 valorar la cesi\u00f3n a precios de mercado, y actuar\u00e1 como mayor rendimiento econ\u00f3mico. <strong>En este caso, no se aconseja llevar a cabo una cesi\u00f3n gratuita.<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>IVA \u00bfEst\u00e1 dado de alta en el censo de empresarios? NO. Si usted no forma parte de dicho censo, la cesi\u00f3n gratuita no estar\u00e1 sujeta a IVA. S\u00cd. Deber\u00e1 darse de alta en el censo de empresarios si realiza una actividad empresarial, o s\u00ed alquila otros locales de forma onerosa. En este caso, deber\u00e1 repercutir&hellip; <a class=\"more-link\" href=\"https:\/\/cordobaygarcia.com\/en\/cesion-gratuita-alquiler\/\">continue reading <span class=\"screen-reader-text\">Cesi\u00f3n gratuita. Alquiler.<\/span><\/a><\/p>","protected":false},"author":2,"featured_media":54,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v27.1.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cesi\u00f3n gratuita. 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