{"id":6716,"date":"2020-05-05T17:55:06","date_gmt":"2020-05-05T16:55:06","guid":{"rendered":"https:\/\/cpureus.com\/?p=6716"},"modified":"2021-07-14T10:24:26","modified_gmt":"2021-07-14T10:24:26","slug":"locales-comerciales-iva-y-coronavirus","status":"publish","type":"post","link":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/","title":{"rendered":"Locales comerciales, IVA y coronavirus."},"content":{"rendered":"

No se ha de ingresar el IVA si se suspende el pago de la renta o se pacta una moratoria o una carencia.<\/span><\/h3>\n
\n

La Agencia Tributaria<\/a><\/span> informa que si a consecuencia del COVID-19, el propietario y el arrendatario de un local comercial acuerdan la suspensi\u00f3n del contrato de alquiler o una moratoria, suspensi\u00f3n o carencia en el pago de la renta, como puede ser en el caso del cierre temporal del negocio debido al estado de alarma por el COVID-19, no se producir\u00e1 el devengo del\u00a0\u00a0IVA\u00a0durante dicha suspensi\u00f3n, moratoria o carencia.<\/strong><\/span><\/p>\n

\n

Debemos recordar que el acuerdo ha de quedar debidamente acreditado<\/strong> y queda sujeto a la valoraci\u00f3n de la Agencia Tributaria.<\/span><\/p>\n

\n

Para cualquier aclaraci\u00f3n o ampliaci\u00f3n de la informaci\u00f3n, no dudes en contactar con info@cpureus.com<\/a><\/span>.<\/span><\/strong><\/p>\n

\n

La C\u00e1mara sigue a tu lado.<\/span><\/strong><\/p>\n

\n

Es una informaci\u00f3n elaborada por los Servicios Jur\u00eddicos y los Departamentos de Administraci\u00f3n de Fincas y Fiscal\u00a0 de la C\u00e1mara de la Propiedad Urbana de Reus.<\/span><\/p>\n

\n
Fuente: Agencia Tributaria.<\/span><\/h6>\n
\n
<\/h6>\n","protected":false},"excerpt":{"rendered":"

No se ha de ingresar IVA en caso de carencia o moratoria<\/p>\n","protected":false},"author":3,"featured_media":6718,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[23,13,12],"tags":[],"class_list":["post-6716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administracion-de-fincas","category-fiscal","category-juridico"],"yoast_head":"\nlocales comerciales carencia o moratoria coronavirus no iva | c\u00e1mara reus<\/title>\n<meta name=\"description\" content=\"No se ha de ingresar el IVA si se suspende el pago de la renta o se pacta una moratoria o una carencia.Agencia Tributaria\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"locales comerciales carencia o moratoria coronavirus no iva | c\u00e1mara reus\" \/>\n<meta property=\"og:description\" content=\"No se ha de ingresar el IVA si se suspende el pago de la renta o se pacta una moratoria o una carencia.Agencia Tributaria\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/\" \/>\n<meta property=\"og:site_name\" content=\"Cambra de la propietat urbana de Reus\" \/>\n<meta property=\"article:published_time\" content=\"2020-05-05T16:55:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-07-14T10:24:26+00:00\" \/>\n<meta name=\"author\" content=\"Cambra de la Propietat Urbana de Reus\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Cambra de la Propietat Urbana de Reus\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/\"},\"author\":{\"name\":\"Cambra de la Propietat Urbana de Reus\",\"@id\":\"https:\/\/www.cpureus.com\/#\/schema\/person\/f2a79810f1f1ed626355243c0a957f3b\"},\"headline\":\"Locales comerciales, IVA y coronavirus.\",\"datePublished\":\"2020-05-05T16:55:06+00:00\",\"dateModified\":\"2021-07-14T10:24:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/\"},\"wordCount\":181,\"image\":{\"@id\":\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#primaryimage\"},\"thumbnailUrl\":\"\",\"articleSection\":[\"Administraci\u00f3n de Fincas\",\"Fiscal\",\"Jur\u00eddico\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/\",\"url\":\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/\",\"name\":\"locales comerciales carencia o moratoria coronavirus no iva | c\u00e1mara reus\",\"isPartOf\":{\"@id\":\"https:\/\/www.cpureus.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2020-05-05T16:55:06+00:00\",\"dateModified\":\"2021-07-14T10:24:26+00:00\",\"author\":{\"@id\":\"https:\/\/www.cpureus.com\/#\/schema\/person\/f2a79810f1f1ed626355243c0a957f3b\"},\"description\":\"No se ha de ingresar el IVA si se suspende el pago de la renta o se pacta una moratoria o una carencia.Agencia Tributaria\",\"breadcrumb\":{\"@id\":\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\/\/www.cpureus.com\/es\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Locales comerciales, IVA y coronavirus.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cpureus.com\/#website\",\"url\":\"https:\/\/www.cpureus.com\/\",\"name\":\"Cambra de la propietat urbana de Reus\",\"description\":\"Cambra de la propietat urbana de Reus\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cpureus.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.cpureus.com\/#\/schema\/person\/f2a79810f1f1ed626355243c0a957f3b\",\"name\":\"Cambra de la Propietat Urbana de Reus\",\"url\":\"https:\/\/www.cpureus.com\/es\/author\/blog\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"locales comerciales carencia o moratoria coronavirus no iva | c\u00e1mara reus","description":"No se ha de ingresar el IVA si se suspende el pago de la renta o se pacta una moratoria o una carencia.Agencia Tributaria","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:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/","og_locale":"es_ES","og_type":"article","og_title":"locales comerciales carencia o moratoria coronavirus no iva | c\u00e1mara reus","og_description":"No se ha de ingresar el IVA si se suspende el pago de la renta o se pacta una moratoria o una carencia.Agencia Tributaria","og_url":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/","og_site_name":"Cambra de la propietat urbana de Reus","article_published_time":"2020-05-05T16:55:06+00:00","article_modified_time":"2021-07-14T10:24:26+00:00","author":"Cambra de la Propietat Urbana de Reus","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Cambra de la Propietat Urbana de Reus","Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#article","isPartOf":{"@id":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/"},"author":{"name":"Cambra de la Propietat Urbana de Reus","@id":"https:\/\/www.cpureus.com\/#\/schema\/person\/f2a79810f1f1ed626355243c0a957f3b"},"headline":"Locales comerciales, IVA y coronavirus.","datePublished":"2020-05-05T16:55:06+00:00","dateModified":"2021-07-14T10:24:26+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/"},"wordCount":181,"image":{"@id":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#primaryimage"},"thumbnailUrl":"","articleSection":["Administraci\u00f3n de Fincas","Fiscal","Jur\u00eddico"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/","url":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/","name":"locales comerciales carencia o moratoria coronavirus no iva | c\u00e1mara reus","isPartOf":{"@id":"https:\/\/www.cpureus.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#primaryimage"},"image":{"@id":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#primaryimage"},"thumbnailUrl":"","datePublished":"2020-05-05T16:55:06+00:00","dateModified":"2021-07-14T10:24:26+00:00","author":{"@id":"https:\/\/www.cpureus.com\/#\/schema\/person\/f2a79810f1f1ed626355243c0a957f3b"},"description":"No se ha de ingresar el IVA si se suspende el pago de la renta o se pacta una moratoria o una carencia.Agencia Tributaria","breadcrumb":{"@id":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/www.cpureus.com\/es\/locales-comerciales-iva-y-coronavirus\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.cpureus.com\/es\/"},{"@type":"ListItem","position":2,"name":"Locales comerciales, IVA y coronavirus."}]},{"@type":"WebSite","@id":"https:\/\/www.cpureus.com\/#website","url":"https:\/\/www.cpureus.com\/","name":"Cambra de la propietat urbana de Reus","description":"Cambra de la propietat urbana de Reus","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cpureus.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Person","@id":"https:\/\/www.cpureus.com\/#\/schema\/person\/f2a79810f1f1ed626355243c0a957f3b","name":"Cambra de la Propietat Urbana de Reus","url":"https:\/\/www.cpureus.com\/es\/author\/blog\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cpureus.com\/es\/wp-json\/wp\/v2\/posts\/6716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cpureus.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cpureus.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cpureus.com\/es\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cpureus.com\/es\/wp-json\/wp\/v2\/comments?post=6716"}],"version-history":[{"count":1,"href":"https:\/\/www.cpureus.com\/es\/wp-json\/wp\/v2\/posts\/6716\/revisions"}],"predecessor-version":[{"id":9820,"href":"https:\/\/www.cpureus.com\/es\/wp-json\/wp\/v2\/posts\/6716\/revisions\/9820"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cpureus.com\/es\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/www.cpureus.com\/es\/wp-json\/wp\/v2\/media?parent=6716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cpureus.com\/es\/wp-json\/wp\/v2\/categories?post=6716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cpureus.com\/es\/wp-json\/wp\/v2\/tags?post=6716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}