{"id":1014,"date":"2024-07-03T20:00:57","date_gmt":"2024-07-03T18:00:57","guid":{"rendered":"https:\/\/acedasesores.com\/rendes-derivades-dun-immoble-heretat\/"},"modified":"2024-09-11T18:23:49","modified_gmt":"2024-09-11T16:23:49","slug":"rendes-derivades-dun-immoble-heretat","status":"publish","type":"post","link":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/","title":{"rendered":"Rendes derivades d&#8217;un immoble heretat"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1014\" class=\"elementor elementor-1014 elementor-557\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c2b9a7b e-con-full e-flex e-con e-parent\" data-id=\"5c2b9a7b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-115cbed4 elementor-widget elementor-widget-text-editor\" data-id=\"115cbed4\" data-element_type=\"widget\" data-e-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>Atribuci\u00f3 de les rendes derivades d&#8217;un immoble heretat<\/strong><\/p>\n<p>El fet que, respecte d&#8217;un immoble heretat, dos dels hereus prefereixin llogar-lo per temporades i el tercer mantenir-lo a la seva disposici\u00f3 pel temps en el qual no es llogui, no impedeix que tots ells hagin d&#8217;imputar en el <strong>seu IRPF els rendiments de capital immobiliari<\/strong> obtinguts i, si \u00e9s el cas, la <strong>imputaci\u00f3 de rendes immobili\u00e0ries<\/strong> pel temps restant en qu\u00e8 l&#8217;immoble no ha estat llogat, en proporci\u00f3 a la seva quota de participaci\u00f3.<\/p>\n<p>Imagina&#8217;t que tres germans adquireixen un immoble per her\u00e8ncia i dues d&#8217;ells es plantegen arrendar-lo per temporades, mentre que el tercer prefereix conservar-lo per al seu \u00fas personal. Es q\u00fcestiona si \u00e9s possible imputar els rendiments derivats de l&#8217;arrendament als germans que prefereixen aquesta opci\u00f3 (en proporci\u00f3 de quatre mesos a cadascun d&#8217;ells dels vuit que l&#8217;immoble romandria arrendat), i imputar al germ\u00e0 que prefereix conservar-lo per al seu \u00fas rendes immobili\u00e0ries pels altres quatre mesos en qu\u00e8 l&#8217;immoble es trobaria a la seva disposici\u00f3. <\/p>\n<p>Sobre aquest tema, la DGT assenyala que els <strong>rendiments corresponents a l&#8217;arrendament de l&#8217;immoble<\/strong>, i si \u00e9s el cas, la imputaci\u00f3 de rendes immobili\u00e0ries pel temps que no estigui arrendat, procedeix atribuir-los d&#8217;acord amb <strong>la titularitat jur\u00eddica<\/strong> d&#8217;aquest, \u00e9s a dir, als propietaris en proporci\u00f3 a la seva quota de participaci\u00f3, amb independ\u00e8ncia que un germ\u00e0 o un altre faci seu l&#8217;import obtingut, el cedeixi gratu\u00eftament als altres, a un tercer o el destini a qualsevol altra finalitat.<\/p>\n<p>Per a m\u00e9s informaci\u00f3 no dubti a contactar-nos.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Qu\u00e8 succeeix si dos dels hereus prefereixen llogar-ho per temporades i el tercer mantenir-ho a la seva disposici\u00f3?<\/p>\n","protected":false},"author":1,"featured_media":696,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Autoliquidacions rectificatives | Aced Asesores<\/title>\n<meta name=\"description\" content=\"Tot el que necessites saber sobre les autoliquidacions rectificatives. En el Pla Estrat\u00e8gic de l&#039;Ag\u00e8ncia Tribut\u00e0ria per al per\u00edode 2024-2027\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Autoliquidacions rectificatives | Aced Asesores\" \/>\n<meta property=\"og:description\" content=\"Tot el que necessites saber sobre les autoliquidacions rectificatives. En el Pla Estrat\u00e8gic de l&#039;Ag\u00e8ncia Tribut\u00e0ria per al per\u00edode 2024-2027\" \/>\n<meta property=\"og:url\" content=\"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/\" \/>\n<meta property=\"og:site_name\" content=\"Aced Asesores\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-03T18:00:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-11T16:23:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/acedasesores.com\/wp-content\/uploads\/2024\/07\/vendercada.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/rendes-derivades-dun-immoble-heretat\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/rendes-derivades-dun-immoble-heretat\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/#\\\/schema\\\/person\\\/e440e829f2d0690c29b97b8dc112be2a\"},\"headline\":\"Rendes derivades d&#8217;un immoble heretat\",\"datePublished\":\"2024-07-03T18:00:57+00:00\",\"dateModified\":\"2024-09-11T16:23:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/rendes-derivades-dun-immoble-heretat\\\/\"},\"wordCount\":284,\"image\":{\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/rendes-derivades-dun-immoble-heretat\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/acedasesores.com\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/vendercada.png\",\"articleSection\":[\"Not\u00edcies\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/rendes-derivades-dun-immoble-heretat\\\/\",\"url\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/rendes-derivades-dun-immoble-heretat\\\/\",\"name\":\"Autoliquidacions rectificatives | Aced Asesores\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/rendes-derivades-dun-immoble-heretat\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/rendes-derivades-dun-immoble-heretat\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/acedasesores.com\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/vendercada.png\",\"datePublished\":\"2024-07-03T18:00:57+00:00\",\"dateModified\":\"2024-09-11T16:23:49+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/#\\\/schema\\\/person\\\/e440e829f2d0690c29b97b8dc112be2a\"},\"description\":\"Tot el que necessites saber sobre les autoliquidacions rectificatives. En el Pla Estrat\u00e8gic de l'Ag\u00e8ncia Tribut\u00e0ria per al per\u00edode 2024-2027\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/rendes-derivades-dun-immoble-heretat\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/acedasesores.com\\\/ca\\\/rendes-derivades-dun-immoble-heretat\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/rendes-derivades-dun-immoble-heretat\\\/#primaryimage\",\"url\":\"https:\\\/\\\/acedasesores.com\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/vendercada.png\",\"contentUrl\":\"https:\\\/\\\/acedasesores.com\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/vendercada.png\",\"width\":1080,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/rendes-derivades-dun-immoble-heretat\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inicio\",\"item\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/inici\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sin categorizar\",\"item\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/category\\\/sin-categorizar\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Rendes derivades d&#8217;un immoble heretat\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/\",\"name\":\"Aced Asesores\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/#\\\/schema\\\/person\\\/e440e829f2d0690c29b97b8dc112be2a\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1e084e24ee6bbc2028e13f67f285815aa32b7409c8f516f659068d908ef732ef?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1e084e24ee6bbc2028e13f67f285815aa32b7409c8f516f659068d908ef732ef?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1e084e24ee6bbc2028e13f67f285815aa32b7409c8f516f659068d908ef732ef?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/acedasesores.com\"],\"url\":\"https:\\\/\\\/acedasesores.com\\\/ca\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Autoliquidacions rectificatives | Aced Asesores","description":"Tot el que necessites saber sobre les autoliquidacions rectificatives. En el Pla Estrat\u00e8gic de l'Ag\u00e8ncia Tribut\u00e0ria per al per\u00edode 2024-2027","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/","og_locale":"ca_ES","og_type":"article","og_title":"Autoliquidacions rectificatives | Aced Asesores","og_description":"Tot el que necessites saber sobre les autoliquidacions rectificatives. En el Pla Estrat\u00e8gic de l'Ag\u00e8ncia Tribut\u00e0ria per al per\u00edode 2024-2027","og_url":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/","og_site_name":"Aced Asesores","article_published_time":"2024-07-03T18:00:57+00:00","article_modified_time":"2024-09-11T16:23:49+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/acedasesores.com\/wp-content\/uploads\/2024\/07\/vendercada.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"admin","Temps estimat de lectura":"1 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/#article","isPartOf":{"@id":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/"},"author":{"name":"admin","@id":"https:\/\/acedasesores.com\/ca\/#\/schema\/person\/e440e829f2d0690c29b97b8dc112be2a"},"headline":"Rendes derivades d&#8217;un immoble heretat","datePublished":"2024-07-03T18:00:57+00:00","dateModified":"2024-09-11T16:23:49+00:00","mainEntityOfPage":{"@id":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/"},"wordCount":284,"image":{"@id":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/#primaryimage"},"thumbnailUrl":"https:\/\/acedasesores.com\/wp-content\/uploads\/2024\/07\/vendercada.png","articleSection":["Not\u00edcies"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/","url":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/","name":"Autoliquidacions rectificatives | Aced Asesores","isPartOf":{"@id":"https:\/\/acedasesores.com\/ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/#primaryimage"},"image":{"@id":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/#primaryimage"},"thumbnailUrl":"https:\/\/acedasesores.com\/wp-content\/uploads\/2024\/07\/vendercada.png","datePublished":"2024-07-03T18:00:57+00:00","dateModified":"2024-09-11T16:23:49+00:00","author":{"@id":"https:\/\/acedasesores.com\/ca\/#\/schema\/person\/e440e829f2d0690c29b97b8dc112be2a"},"description":"Tot el que necessites saber sobre les autoliquidacions rectificatives. En el Pla Estrat\u00e8gic de l'Ag\u00e8ncia Tribut\u00e0ria per al per\u00edode 2024-2027","breadcrumb":{"@id":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/#primaryimage","url":"https:\/\/acedasesores.com\/wp-content\/uploads\/2024\/07\/vendercada.png","contentUrl":"https:\/\/acedasesores.com\/wp-content\/uploads\/2024\/07\/vendercada.png","width":1080,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/acedasesores.com\/ca\/rendes-derivades-dun-immoble-heretat\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inicio","item":"https:\/\/acedasesores.com\/ca\/inici\/"},{"@type":"ListItem","position":2,"name":"Sin categorizar","item":"https:\/\/acedasesores.com\/ca\/category\/sin-categorizar\/"},{"@type":"ListItem","position":3,"name":"Rendes derivades d&#8217;un immoble heretat"}]},{"@type":"WebSite","@id":"https:\/\/acedasesores.com\/ca\/#website","url":"https:\/\/acedasesores.com\/ca\/","name":"Aced Asesores","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/acedasesores.com\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Person","@id":"https:\/\/acedasesores.com\/ca\/#\/schema\/person\/e440e829f2d0690c29b97b8dc112be2a","name":"admin","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/1e084e24ee6bbc2028e13f67f285815aa32b7409c8f516f659068d908ef732ef?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1e084e24ee6bbc2028e13f67f285815aa32b7409c8f516f659068d908ef732ef?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1e084e24ee6bbc2028e13f67f285815aa32b7409c8f516f659068d908ef732ef?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/acedasesores.com"],"url":"https:\/\/acedasesores.com\/ca\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/acedasesores.com\/ca\/wp-json\/wp\/v2\/posts\/1014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acedasesores.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acedasesores.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acedasesores.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/acedasesores.com\/ca\/wp-json\/wp\/v2\/comments?post=1014"}],"version-history":[{"count":1,"href":"https:\/\/acedasesores.com\/ca\/wp-json\/wp\/v2\/posts\/1014\/revisions"}],"predecessor-version":[{"id":1015,"href":"https:\/\/acedasesores.com\/ca\/wp-json\/wp\/v2\/posts\/1014\/revisions\/1015"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acedasesores.com\/ca\/wp-json\/wp\/v2\/media\/696"}],"wp:attachment":[{"href":"https:\/\/acedasesores.com\/ca\/wp-json\/wp\/v2\/media?parent=1014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acedasesores.com\/ca\/wp-json\/wp\/v2\/categories?post=1014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acedasesores.com\/ca\/wp-json\/wp\/v2\/tags?post=1014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}