{"id":7021132,"date":"2025-01-31T14:20:33","date_gmt":"2025-01-31T12:20:33","guid":{"rendered":"https:\/\/www.homyspace.com\/blog\/?p=7021132"},"modified":"2025-12-03T11:28:26","modified_gmt":"2025-12-03T09:28:26","slug":"gastos-deducibles-para-empresas","status":"publish","type":"post","link":"https:\/\/www.homyspace.com\/blog\/gastos-deducibles-para-empresas\/","title":{"rendered":"Gastos deducibles para empresas: gu\u00eda sobre el alquiler de inmuebles para empleados"},"content":{"rendered":"[vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El alquiler de inmuebles es una pr\u00e1ctica habitual en muchas empresas que buscan proporcionar alojamiento a sus empleados en diversas circunstancias, como en proyectos temporales o cuando requieren traslados a diferentes ubicaciones. Esta situaci\u00f3n plantea varias preguntas a los propietarios y a las propias empresas, sobre todo en lo que respecta a los <\/span><b>gastos deducibles para empresas<\/b> que contratan alquiler.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">En este art\u00edculo, exploraremos los aspectos clave relacionados con el IRPF, el IVA y las deducciones disponibles para empresas que alquilan inmuebles destinados al alojamiento de sus trabajadores.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Desde <\/span><b>Homyspace<\/b><span style=\"font-weight: 400;\">, expertos en <a href=\"https:\/\/www.homyspace.com\/blog\/alquiler-temporal-para-empresas\/\">alquiler temporal para empresas<\/a>, queremos ofrecerte una gu\u00eda clara y pr\u00e1ctica para entender este proceso.\u00a0<\/span><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color=\u00bb#f7f7f7&#8243; background_color_opacity=\u00bb1&#8243; background_color_hover=\u00bb#2c9a9e\u00bb background_hover_color_opacity=\u00bb0.5&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb enable_animation=\u00bbtrue\u00bb animation=\u00bbfade-in-from-bottom\u00bb animation_easing=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_row_inner equal_height=\u00bbyes\u00bb content_placement=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb text_align=\u00bbleft\u00bb row_position=\u00bbdefault\u00bb row_position_tablet=\u00bbinherit\u00bb row_position_phone=\u00bbinherit\u00bb overflow=\u00bbvisible\u00bb pointer_events=\u00bball\u00bb][vc_column_inner column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bb5px\u00bb desktop_text_alignment=\u00bbleft\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb0.5&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb overflow=\u00bbvisible\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb2\/3&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb.vc_custom_1764671621383{padding-top: 5% !important;padding-bottom: 5% !important;}\u00bb text_direction=\u00bbdefault\u00bb]\n<blockquote>\n<h3>\u00bfBuscas vivienda para tu equipo?<\/h3>\n<p>Disponibilidad verificada y facturaci\u00f3n centralizada<\/p><\/blockquote>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb overflow=\u00bbvisible\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/3&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][nectar_btn size=\u00bbmedium\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbsee-through-2&#8243; hover_text_color_override=\u00bb#ffffff\u00bb icon_family=\u00bbnone\u00bb text=\u00bbEnviar solicitud \u2192\u00bb url=\u00bbhttps:\/\/www.homyspace.com\/solicitudes\/new\u00bb css_animation=\u00bbbounce\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<h2 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00bfQu\u00e9 son los gastos deducibles para empresas?<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Los <\/span><b>gastos deducibles para empresas<\/b><span style=\"font-weight: 400;\"> son aquellos que pueden restarse de los ingresos obtenidos por la compa\u00f1\u00eda para calcular la base imponible sobre la que se aplica el impuesto sobre sociedades. En el caso espec\u00edfico del alquiler de viviendas para empleados, estos gastos pueden incluir el precio del alquiler, los suministros asociados, y otros costos adicionales que est\u00e9n relacionados con la cesi\u00f3n del uso de una propiedad.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sin embargo, para que estos gastos sean deducibles, las empresas deben cumplir ciertos requisitos establecidos por la legislaci\u00f3n fiscal.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00bfQu\u00e9 sucede si no hay relaci\u00f3n laboral?<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Un aspecto importante a tener en cuenta es que, para que una empresa pueda beneficiarse de los<\/span><b> gastos deducibles para empresas <\/b><span style=\"font-weight: 400;\">en el alquiler de una vivienda, debe existir una relaci\u00f3n laboral entre la empresa y la persona que ocupar\u00e1 la vivienda. Si no existe esta relaci\u00f3n laboral, como ocurre en el caso de un alquiler a un administrador o persona externa sin v\u00ednculo laboral con la empresa, no se podr\u00e1 aplicar la deducci\u00f3n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As\u00ed lo confirm\u00f3 la Subdirecci\u00f3n General de Impuestos sobre la Renta de las Personas F\u00edsicas en la resoluci\u00f3n V1565-18, donde se indic\u00f3 que la falta de una relaci\u00f3n laboral entre la empresa y la persona que ocupa el inmueble impide que se apliquen las deducciones fiscales por el alquiler de la vivienda.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00bfDebe practicarse retenci\u00f3n de IRPF?<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Aunque puede parecer l\u00f3gico que un propietario deba practicar una retenci\u00f3n a cuenta del IRPF cuando el <a href=\"https:\/\/www.homyspace.com\/blog\/cuando-el-arrendatario-es-una-empresa\/\">arrendatario<\/a> es una empresa, la normativa establece que no es necesario. Seg\u00fan el art\u00edculo 75.3.g) del Reglamento del IRPF, no existe la obligaci\u00f3n de practicar retenci\u00f3n sobre los rendimientos derivados del alquiler de viviendas destinadas al alojamiento de empleados de empresas.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Este art\u00edculo exime al <a href=\"https:\/\/www.homyspace.com\/blog\/arrendador-corporativo\/\">arrendador<\/a> de la obligaci\u00f3n de practicar retenci\u00f3n cuando el arrendamiento se destina a la vivienda de un empleado de la empresa, lo que simplifica la gesti\u00f3n fiscal tanto para el propietario como para la empresa.\u00a0<\/span><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color=\u00bb#f7f7f7&#8243; background_color_opacity=\u00bb1&#8243; background_color_hover=\u00bb#2c9a9e\u00bb background_hover_color_opacity=\u00bb0.5&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb enable_animation=\u00bbtrue\u00bb animation=\u00bbfade-in-from-bottom\u00bb animation_easing=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_row_inner equal_height=\u00bbyes\u00bb content_placement=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb text_align=\u00bbleft\u00bb row_position=\u00bbdefault\u00bb row_position_tablet=\u00bbinherit\u00bb row_position_phone=\u00bbinherit\u00bb overflow=\u00bbvisible\u00bb pointer_events=\u00bball\u00bb][vc_column_inner column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bb5px\u00bb desktop_text_alignment=\u00bbleft\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb0.5&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb overflow=\u00bbvisible\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb2\/3&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb.vc_custom_1764671694123{padding-top: 5% !important;padding-bottom: 5% !important;}\u00bb text_direction=\u00bbdefault\u00bb]\n<blockquote>\n<h3>Alojamiento corporativo, sin fricci\u00f3n<\/h3>\n<p>Contratos, reporting y facturaci\u00f3n alineados con tu pol\u00edtica de gastos<\/p><\/blockquote>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb overflow=\u00bbvisible\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/3&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][nectar_btn size=\u00bbmedium\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbsee-through-2&#8243; hover_text_color_override=\u00bb#ffffff\u00bb icon_family=\u00bbnone\u00bb text=\u00bbVer c\u00f3mo trabajamos \u2192\u00bb url=\u00bbhttps:\/\/www.homyspace.com\/empresa\u00bb css_animation=\u00bbbounce\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<h2 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tratamiento del IVA en el alquiler de viviendas para empleados<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Seg\u00fan el art\u00edculo 20 de la Ley del Impuesto sobre el Valor A\u00f1adido (IVA), el alquiler de viviendas puede acogerse a la exenci\u00f3n de este impuesto, pero no es obligatorio. Es el propietario quien decide si factura con exenci\u00f3n de IVA o si, por el contrario, opta por incluirlo en la factura. El inquilino no puede exigir que el alquiler est\u00e9 exento de IVA, ya que esta decisi\u00f3n corresponde \u00fanicamente al propietario.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sin embargo, si el arrendador ofrece servicios adicionales como limpieza, lavander\u00eda o restaurante, el alquiler estar\u00e1 sujeto a IVA. Tambi\u00e9n se aplicar\u00eda IVA si el contrato se incluyera una opci\u00f3n de compra o si hubiera subarriendo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">En cuanto a los alquileres realizados por empresas para sus empleados, la Administraci\u00f3n Tributaria cambi\u00f3 su enfoque. Hasta hace poco, se pensaba que estos alquileres s\u00ed estaban sujetos a IVA. Sin embargo, seg\u00fan una resoluci\u00f3n del TEAC de 2016, si el contrato especifica que la vivienda es para el uso exclusivo de un empleado concreto, podr\u00eda no aplicarse IVA, aunque la arrendataria sea una empresa.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Esto significa que las empresas pueden evitar el IVA en los alquileres de viviendas para empleados, siempre que el contrato est\u00e9 correctamente redactado e identifique al empleado que ocupar\u00e1 la vivienda.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Beneficios para optar por alquileres temporales para empresas<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Desde <\/span><b>Homyspace<\/b><span style=\"font-weight: 400;\">, ofrecemos soluciones de alquiler temporal para empresas, lo que facilita la gesti\u00f3n de los <\/span><b>gastos deducibles para empresas<\/b><span style=\"font-weight: 400;\"> al proporcionar un servicio de alojamiento flexible y sin complicaciones. Al optar por alquileres temporales, las empresas pueden optimizar su presupuesto y aprovechar las deducciones fiscales que la legislaci\u00f3n permite.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Los alquileres temporales tambi\u00e9n permiten a las empresas adaptarse r\u00e1pidamente a las necesidades cambiantes de sus proyectos, sin comprometerse a contratos de largo plazo. Esta flexibilidad es especialmente \u00fatil para proyectos temporales o cuando se requiere alojamiento para empleados en diferentes ubicaciones. Adem\u00e1s, <\/span><b>Homyspace<\/b><span style=\"font-weight: 400;\"> se encarga de toda la gesti\u00f3n del alquiler, asegurando que se cumplan todos los requisitos legales y fiscales para que las empresas puedan aprovechar al m\u00e1ximo los <\/span><b>gastos deducibles para empresas<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_row_inner column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb text_align=\u00bbleft\u00bb row_position=\u00bbdefault\u00bb row_position_tablet=\u00bbinherit\u00bb row_position_phone=\u00bbinherit\u00bb overflow=\u00bbvisible\u00bb pointer_events=\u00bball\u00bb css=\u00bb.vc_custom_1758025682449{background-color: #ffffff !important;}\u00bb][vc_column_inner column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb overflow=\u00bbvisible\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<h2>FAQ&#8217;s<\/h2>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][toggles style=\u00bbminimal\u00bb accordion=\u00bbtrue\u00bb accordion_starting_functionality=\u00bbdefault\u00bb][toggle color=\u00bbAccent-Color\u00bb heading_tag=\u00bbdefault\u00bb heading_tag_functionality=\u00bbdefault\u00bb title=\u00bb\u00bfCu\u00e1ndo es deducible el alojamiento del empleado?\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<div id=\"threads_view_D020H43P03G-1758204647.321159-1758271619.092229\" class=\"c-virtual_list__item\" tabindex=\"0\" role=\"listitem\" aria-setsize=\"-1\" data-qa=\"virtual-list-item\" data-item-key=\"D020H43P03G-1758204647.321159-1758271619.092229\">\n<div class=\"p-multi_thread_background\" data-droppable-thread=\"D020H43P03G-1758204647.321159\" data-qa=\"multi_thread_background\">\n<div class=\"c-message_kit__background c-message_kit__background--hovered c-message_kit__message c-message_kit__thread_message p-threads_view_reply\" role=\"presentation\" data-qa=\"message_container\" data-qa-unprocessed=\"false\" data-qa-placeholder=\"false\">\n<div class=\"c-message_kit__hover c-message_kit__hover--hovered\" role=\"document\" aria-roledescription=\"mensaje\" data-qa-hover=\"true\">\n<div class=\"c-message_kit__actions c-message_kit__actions--default\">\n<div class=\"c-message_kit__gutter\">\n<div class=\"c-message_kit__gutter__right\" role=\"presentation\" data-qa=\"message_content\">\n<div class=\"c-message_kit__blocks c-message_kit__blocks--rich_text\">\n<div class=\"c-message__message_blocks c-message__message_blocks--rich_text\" data-qa=\"message-text\">\n<div class=\"p-block_kit_renderer\" data-qa=\"block-kit-renderer\">\n<div class=\"p-block_kit_renderer__block_wrapper p-block_kit_renderer__block_wrapper--first\">\n<div class=\"p-rich_text_block\" dir=\"auto\">\n<div class=\"p-rich_text_section\">\n<p data-start=\"985\" data-end=\"1220\">Cuando est\u00e1 <strong data-start=\"1053\" data-end=\"1094\">directamente vinculado a la actividad<\/strong> (proyecto, obra, servicio), con <strong data-start=\"1127\" data-end=\"1161\">factura a nombre de la empresa<\/strong> y <strong data-start=\"1164\" data-end=\"1185\">periodo\/ubicaci\u00f3n<\/strong> del desplazamiento identificables.<\/p>\n<p data-start=\"1222\" data-end=\"1463\">\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/vc_column_text][vc_column_text][\/vc_column_text][\/toggle][toggle color=\u00bbAccent-Color\u00bb heading_tag=\u00bbdefault\u00bb heading_tag_functionality=\u00bbdefault\u00bb title=\u00bb\u00bfQu\u00e9 debe incluir la factura para evitar incidencias?\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<p data-start=\"1222\" data-end=\"1463\"><strong data-start=\"1282\" data-end=\"1314\">Datos fiscales de la empresa<\/strong>, concepto de <strong data-start=\"1328\" data-end=\"1352\">alojamiento temporal<\/strong>, <strong data-start=\"1354\" data-end=\"1364\">fechas<\/strong>, <strong data-start=\"1366\" data-end=\"1379\">direcci\u00f3n<\/strong>, <strong data-start=\"1381\" data-end=\"1406\">desglose por proyecto<\/strong> y r\u00e9gimen de <strong data-start=\"1420\" data-end=\"1427\">IVA<\/strong> que corresponda seg\u00fan el proveedor.<\/p>\n[\/vc_column_text][vc_column_text][\/vc_column_text][\/toggle][toggle color=\u00bbAccent-Color\u00bb heading_tag=\u00bbdefault\u00bb heading_tag_functionality=\u00bbdefault\u00bb title=\u00bb\u00bfC\u00f3mo justifico la afectaci\u00f3n al negocio?\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]\n<p data-start=\"1465\" data-end=\"1679\"><strong data-start=\"1513\" data-end=\"1543\">Orden de servicio\/contrato<\/strong>, <strong data-start=\"1545\" data-end=\"1581\">listado de empleados desplazados<\/strong>, <strong data-start=\"1583\" data-end=\"1593\">fechas<\/strong> y <strong data-start=\"1596\" data-end=\"1619\">responsable interno<\/strong>. Adjunta el <strong data-start=\"1632\" data-end=\"1652\">parte de trabajo<\/strong> o referencia del proyecto.<\/p>\n[\/vc_column_text][\/toggle][toggle color=\u00bbAccent-Color\u00bb heading_tag=\u00bbdefault\u00bb heading_tag_functionality=\u00bbdefault\u00bb title=\u00bb\u00bfDieta o alojamiento: c\u00f3mo imputarlo?\u00bb][vc_column_text css=\u00bb\u00bb text_direction=\u00bbdefault\u00bb]Reg\u00edstralo como <strong>alojamiento corporativo<\/strong> (no dieta), con centro de coste y proyecto. As\u00ed el gasto queda trazable y deducible seg\u00fan tu pol\u00edtica contable.[\/vc_column_text][\/toggle][\/toggles][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color=\u00bb#f7f7f7&#8243; background_color_opacity=\u00bb1&#8243; background_color_hover=\u00bb#2c9a9e\u00bb background_hover_color_opacity=\u00bb0.5&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb enable_animation=\u00bbtrue\u00bb animation=\u00bbfade-in-from-bottom\u00bb animation_easing=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_row_inner equal_height=\u00bbyes\u00bb content_placement=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb text_align=\u00bbleft\u00bb row_position=\u00bbdefault\u00bb row_position_tablet=\u00bbinherit\u00bb row_position_phone=\u00bbinherit\u00bb overflow=\u00bbvisible\u00bb pointer_events=\u00bball\u00bb][vc_column_inner column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bb5px\u00bb desktop_text_alignment=\u00bbleft\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb0.5&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb overflow=\u00bbvisible\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb2\/3&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb.vc_custom_1764671748228{padding-top: 5% !important;padding-bottom: 5% !important;}\u00bb text_direction=\u00bbdefault\u00bb]\n<blockquote>\n<h3>Convierte el gasto en control<\/h3>\n<p>Documentaci\u00f3n lista para auditor\u00eda y cierre mensual sin sobresaltos<\/p><\/blockquote>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; 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