{"id":7144,"date":"2026-11-04T11:49:51","date_gmt":"2026-11-04T11:49:51","guid":{"rendered":"https:\/\/www.todanelo.com\/?post_type=legal-news&#038;p=7144"},"modified":"2026-11-04T13:40:00","modified_gmt":"2026-11-04T13:40:00","slug":"iva-del-10-als-habitatges-dus-turistic-a-partir-de-l1-de-desembre","status":"publish","type":"legal-news","link":"https:\/\/www.todanelo.com\/ca\/actualidad-juridica\/iva-del-10-als-habitatges-dus-turistic-a-partir-de-l1-de-desembre\/","title":{"rendered":"IVA del 10% als habitatges d\u2019\u00fas tur\u00edstic a partir de l\u20191 de desembre"},"content":{"rendered":"\n<p dir=\"ltr\">A partir de l\u20191 de desembre de 2026, el lloguer d\u2019un habitatge moblat per 30 nits o menys a un mateix arrendatari tributar\u00e0 al 10% d\u2019IVA. Fins ara, en la majoria dels casos, estava exempt. Nom\u00e9s continuar\u00e0 exempt el lloguer de l\u2019habitatge habitual del mateix arrendador.<\/p>\n<p dir=\"ltr\">L\u2019impacte varia segons el model de gesti\u00f3. \u00c9s m\u00e0xim per al propietari que gestiona directament el lloguer i pr\u00e0cticament nul per a qui cedeix l\u2019explotaci\u00f3 a un tercer. A m\u00e9s, els afectats s\u2019hauran de donar d\u2019alta en l\u2019IVA abans de l\u20191 de desembre i comen\u00e7ar a facturar cada estada.<\/p>\n<p dir=\"ltr\">En aquesta nota informativa de les \u00e0rees de <a href=\"https:\/\/www.todanelo.com\/ca\/arees-de-practica\/tributari\/\">Dret Tributari<\/a> i de <a href=\"https:\/\/www.todanelo.com\/ca\/arees-de-practica\/public\/\">P\u00fablic, Administratiu i Urbanisme<\/a>, analitzem la novetat, els seus efectes segons el perfil del propietari, les obligacions formals i altres q\u00fcestions pr\u00e0ctiques, com el tractament de les reserves cobrades per avan\u00e7at.<\/p>\n<p dir=\"ltr\">Podeu consultar l\u2019Alerta informativa a continuaci\u00f3:<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Reial decret llei 29\/2026 sotmet a tributaci\u00f3 els lloguers de 30 nits o menys, encara que no es prestin serveis hotelers<\/p>\n","protected":false},"featured_media":7135,"template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-7144","legal-news","type-legal-news","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IVA del 10% als habitatges d\u2019\u00fas tur\u00edstic a partir de l\u20191 de desembre - Toda &amp; Nel-lo Abogados<\/title>\n<meta name=\"description\" content=\"El Reial decret llei 29\/2026 sotmet a tributaci\u00f3 els lloguers de 30 nits o menys, encara que no es prestin serveis hotelers\" \/>\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.todanelo.com\/ca\/actualidad-juridica\/iva-del-10-als-habitatges-dus-turistic-a-partir-de-l1-de-desembre\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IVA del 10% als habitatges d\u2019\u00fas tur\u00edstic a partir de l\u20191 de desembre - Toda &amp; Nel-lo Abogados\" \/>\n<meta property=\"og:description\" content=\"El Reial decret llei 29\/2026 sotmet a tributaci\u00f3 els lloguers de 30 nits o menys, encara que no es prestin serveis hotelers\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.todanelo.com\/ca\/actualidad-juridica\/iva-del-10-als-habitatges-dus-turistic-a-partir-de-l1-de-desembre\/\" \/>\n<meta property=\"og:site_name\" content=\"Toda &amp; 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