{"id":1886,"date":"2023-06-27T16:35:07","date_gmt":"2023-06-27T14:35:07","guid":{"rendered":"https:\/\/immotecnics.com\/declarar-alquiler-piso-turistico\/"},"modified":"2025-08-26T08:40:36","modified_gmt":"2025-08-26T06:40:36","slug":"declarar-lloguer-turistic","status":"publish","type":"post","link":"https:\/\/immotecnics.com\/ca\/declarar-lloguer-turistic\/","title":{"rendered":"Com es declara el lloguer d'un pis tur\u00edstic?"},"content":{"rendered":"\n

El sector del turisme \u00e9s bastant impredictible i avui vull parlar d'un tema molt important que a vegades pot generar dubtes i confusi\u00f3: com es declara el lloguer d'un pis tur\u00edstic.<\/strong><\/p>\n\n\n\n

Els lloguers tur\u00edstics s'han convertit en una gran font d'ingressos per a molts propietaris, especialment amb la proliferaci\u00f3 de plataformes en l\u00ednia de lloguer a curt termini. No obstant aix\u00f2, aquests ingressos no estan exempts d'impostos i han de ser declarats correctament.<\/p>\n\n\n\n

Quina \u00e9s la manera correcta de declarar el lloguer tur\u00edstic?<\/h2>\n\n\n\n
<\/div>\n\n\n\n

1. Identificar quin tipus de lloguer tens<\/h3>\n\n\n\n

En primer lloc, \u00e9s important entendre que l'Ag\u00e8ncia Tribut\u00e0ria distingeix entre lloguers d'habitatges habituals i lloguers d'habitatges d'\u00fas tur\u00edstic. Els primers es regeixen per la Llei d'Arrendaments Urbans (LAU)<\/strong>, mentre que els segons es regeixen per la normativa espec\u00edfica de cada Comunitat Aut\u00f2noma. En aquest cas, ens centrarem en els pisos tur\u00edstics.<\/p>\n\n\n\n

2. Rendiments de capital immobiliari o rendiments d'activitats econ\u00f2miques<\/h3>\n\n\n\n

Els ingressos obtinguts pel lloguer d'un pis tur\u00edstic es consideren rendiments de capital immobiliari, tret que es prestin serveis propis de la ind\u00fastria hotelera (neteja, canvi de roba, restauraci\u00f3, etc.) i en aquest cas, passarien a ser rendiments d'activitats econ\u00f2miques.<\/p>\n\n\n\n

3. Com es tributa?<\/h3>\n\n\n\n

Si els ingressos es consideren rendiments de capital immobiliari<\/strong>, s'han d'incloure en la declaraci\u00f3 de l'Impost sobre la Renda de les Persones F\u00edsiques (IRPF)<\/strong> en l'apartat de rendiments de capital immobiliari, i tributaran en funci\u00f3 del tipus impositiu que correspongui al tram de renda del contribuent.<\/p>\n\n\n\n

Si els ingressos es consideren rendiments d'activitats econ\u00f2miques<\/strong>, estar\u00edem davant una activitat empresarial, la qual cosa pot comportar l'obligaci\u00f3 de donar-se d'alta com a aut\u00f2nom i, per tant, la necessitat de presentar declaracions trimestrals d'IVA i IRPF.<\/p>\n\n\n\n

4. Despeses dedu\u00efbles<\/h3>\n\n\n\n

Un aspecte important a tenir en compte s\u00f3n les despeses dedu\u00efbles. Entre aquests es troben: els interessos de pr\u00e9stecs, despeses de reparaci\u00f3 i conservaci\u00f3, tributs i taxes, despeses de comunitat, entre altres. Aquestes despeses poden reduir la base imposable de l'impost, per la qual cosa \u00e9s important portar un registre detallat.<\/p>\n\n\n\n

5. Declaraci\u00f3 d'ingressos<\/h3>\n\n\n\n

Finalment, \u00e9s fonamental recordar que has de declarar tots els ingressos obtinguts a trav\u00e9s del lloguer, sense importar la plataforma a trav\u00e9s de la qual s'hagin aconseguit. L'Ag\u00e8ncia Tribut\u00e0ria t\u00e9 acc\u00e9s a la informaci\u00f3 d'aquestes plataformes i pot comprovar si els ingressos declarats es corresponen amb els realment obtinguts.<\/p>\n\n\n

\n
\"\"
Lloguer d'habitatge vacacional<\/figcaption><\/figure>\n<\/div>\n\n\n

\u00bfQu\u00e8 \u00e9s el model 179?<\/h2>\n\n\n\n

El model 179 \u00e9s una declaraci\u00f3 informativa trimestral de lloguers d'habitatges amb finalitats tur\u00edstics que l'Ag\u00e8ncia Tribut\u00e0ria va implementar en 2018. Aquesta declaraci\u00f3 va ser creada amb el prop\u00f2sit de tenir un control m\u00e9s prec\u00eds sobre els lloguers tur\u00edstics, un sector que ha crescut exponencialment en els \u00faltims anys gr\u00e0cies a l'auge de les plataformes en l\u00ednia de lloguer.<\/p>\n\n\n\n

El model 179 t\u00e9 un important impacte en el lloguer tur\u00edstic per diverses raons:<\/p>\n\n\n\n

    \n
  1. Major control fiscal: <\/strong>En disposar d'una informaci\u00f3 detallada sobre el lloguer d'habitatges tur\u00edstics, l'Ag\u00e8ncia Tribut\u00e0ria pot realitzar un seguiment m\u00e9s eficient d'aquests lloguers i assegurar-se que s'estan declarant tots els ingressos corresponents.<\/li>\n\n\n\n
  2. Responsabilitat de les plataformes intermedi\u00e0ries: <\/strong>Aquest model posa una gran responsabilitat en les plataformes que actuen com a intermediaris en aquests lloguers, ja que han de presentar informaci\u00f3 precisa i completa sobre totes les operacions en les quals intervenen.<\/li>\n\n\n\n
  3. Transpar\u00e8ncia: <\/strong>El model 179 promou una major transpar\u00e8ncia en el sector del lloguer tur\u00edstic, la qual cosa pot ajudar a prevenir pr\u00e0ctiques fiscals fraudulentes.<\/li>\n<\/ol>\n\n\n\n

    Quina \u00e9s la sanci\u00f3 de no declarar els lloguers tur\u00edstics?<\/h2>\n\n\n\n

    El no declarar els ingressos obtinguts pel lloguer d'un habitatge vacacional pot tenir conseq\u00fc\u00e8ncies significatives, ja que es considera una infracci\u00f3 fiscal.<\/p>\n\n\n\n

    El rec\u00e0rrec i sanci\u00f3 econ\u00f2mica<\/strong>: La conseq\u00fc\u00e8ncia m\u00e9s directa \u00e9s la imposici\u00f3 d'una sanci\u00f3 econ\u00f2mica. Hisenda reclamar\u00e0 l'import no declarat i addicionalment aplicar\u00e0 una multa que pot variar entre el 50% i el 150%<\/strong> de la quantitat defraudada, depenent de la gravetat de la infracci\u00f3. A m\u00e9s, s'aplicaran interessos de demora des del terme del per\u00edode voluntari de declaraci\u00f3 fins avui en qu\u00e8 es regularitzi la situaci\u00f3.<\/p>\n\n\n\n

    Conclusi\u00f3<\/h2>\n\n\n\n

    Per a resumir, el lloguer d'un pis tur\u00edstic pot ser una excel\u00b7lent font d'ingressos, per\u00f2 \u00e9s fonamental tenir en compte les obligacions fiscals que aix\u00f2 comporta. Recorda que cada cas pot tenir particularitats, per la qual cosa \u00e9s recomanable consultar amb un expert per a assegurar-te que est\u00e0s complint amb totes les teves obligacions fiscals.<\/p>\n\n\n\n

    En Immot\u00e8cnics<\/strong> som especialistes en la gesti\u00f3 de lloguers tur\u00edstics<\/a>. Posa't en contacte amb nosaltres si necessites una Ag\u00e8ncia Immobili\u00e0ria especialista en el sector.<\/p>\n\n\n\n

    Estarem encantats d'ajudar-te!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    El sector del turisme \u00e9s bastant impredictible i avui vull parlar d'un tema molt important que a vegades pot generar dubtes i confusi\u00f3: com es declara el lloguer d'un pis tur\u00edstic. Els lloguers tur\u00edstics s'han convertit en una gran font d'ingressos per a molts propietaris, especialment amb la proliferaci\u00f3 de plataformes en l\u00ednia de lloguer […]<\/p>\n","protected":false},"author":2,"featured_media":1879,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[42],"tags":[],"class_list":["post-1886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar-ca"],"acf":[],"yoast_head":"\nCom es declara el lloguer d'un pis tur\u00edstic? - Immot\u00e8cnics<\/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:\/\/immotecnics.com\/ca\/declarar-lloguer-turistic\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com es declara el lloguer d'un pis tur\u00edstic? - Immot\u00e8cnics\" \/>\n<meta property=\"og:description\" content=\"El sector del turisme \u00e9s bastant impredictible i avui vull parlar d'un tema molt important que a vegades pot generar dubtes i confusi\u00f3: com es declara el lloguer d'un pis tur\u00edstic. Els lloguers tur\u00edstics s'han convertit en una gran font d'ingressos per a molts propietaris, especialment amb la proliferaci\u00f3 de plataformes en l\u00ednia de lloguer […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/immotecnics.com\/ca\/declarar-lloguer-turistic\/\" \/>\n<meta property=\"og:site_name\" content=\"Immot\u00e8cnics\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/immotecnics\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-27T14:35:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-26T06:40:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/immotecnics.com\/wp-content\/uploads\/2023\/07\/declarar-alquiler-vacacional-jpg.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"700\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Jordi Yetor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Immotecnics\" \/>\n<meta name=\"twitter:site\" content=\"@Immotecnics\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jordi Yetor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/immotecnics.com\/ca\/declarar-lloguer-turistic\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/immotecnics.com\/ca\/declarar-lloguer-turistic\/\"},\"author\":{\"name\":\"Jordi Yetor\",\"@id\":\"https:\/\/immotecnics.com\/ca\/#\/schema\/person\/a695164696e6998e5c6c8a5eef71ff68\"},\"headline\":\"Com es declara el lloguer d'un pis tur\u00edstic?\",\"datePublished\":\"2023-06-27T14:35:07+00:00\",\"dateModified\":\"2025-08-26T06:40:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/immotecnics.com\/ca\/declarar-lloguer-turistic\/\"},\"wordCount\":845,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/immotecnics.com\/ca\/#organization\"},\"image\":{\"@id\":\"https:\/\/immotecnics.com\/ca\/declarar-lloguer-turistic\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/immotecnics.com\/wp-content\/uploads\/2023\/07\/declarar-alquiler-vacacional-jpg.webp\",\"articleSection\":[\"Sin categorizar\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/immotecnics.com\/ca\/declarar-lloguer-turistic\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/immotecnics.com\/ca\/declarar-lloguer-turistic\/\",\"url\":\"https:\/\/immotecnics.com\/ca\/declarar-lloguer-turistic\/\",\"name\":\"Com es declara el lloguer d'un pis tur\u00edstic? 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