El passat 2 de juliol va entrar en vigor la nova Llei d\u2019Enjudiciament Civil (LEC) 5\/2018 en la qual s\u2019aprova el desallotjament expr\u00e9s d\u2019okupes d\u2019habitatges en menys de 20 dies.
Queden exclosos d\u2019aquest procediment les promotores, els fons d\u2019inversi\u00f3, entitats privades i bancs. Aix\u00ed mateix, tamb\u00e9 s\u2019exclou del desnonament expr\u00e9s, els casos en qu\u00e8 el llogater deixi de pagar els rebuts de lloguer.
Per dur a terme aquest tipus de desallotjament, el primer que s\u2019ha de fer \u00e9s interposar una demanda de desnonament i notificar-la a qualsevol persona que estigui ocupant l\u2019habitatge.
Un cop la demanda \u00e9s admesa a tr\u00e0mit, i sempre que els ocupants no aportin, en un termini de 5 dies, documentaci\u00f3 que els atorgui la possessi\u00f3 leg\u00edtima de l\u2019habitatge, el tribunal ha d\u2019ordenar el desallotjament immediat i no objecte de recurs de l\u2019habitatge.<\/p>\n\n\n\n
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En cas que el contracte d\u2019arrendament sigui destinat a local de negoci, els conceptes que en la factura de lloguer es detallin hauran de portar el corresponent Impost sobre el Valor Afegit (IVA) aix\u00ed com, en el cas que s\u2019hagi d\u2019aplicar, la corresponent retenci\u00f3. La retenci\u00f3 sobre els rendiments procedents de l\u2019arrendament no opera nom\u00e9s sobre el concepte renda, sin\u00f3 tamb\u00e9 sobre totes les despeses que l\u2019arrendador repercuteixi a l\u2019arrendament.
Segons lo previst en l\u2019Art. 78 de la Llei 37\/1992, de 28 de desembre, de l\u2019Impost sobre el Valor Afegit, la base imposable est\u00e0 constitu\u00efda per l\u2019import total de la contraprestaci\u00f3 de les operacions subjectes a aquest, tant de la prestaci\u00f3 arrendat\u00edcia (renda) com de les access\u00f2ries a la mateixa (repercussi\u00f3 d\u2019obres, subministraments, IBI, etc.).
Formen part de la base imposable i per tant estan subjectes a l\u2019Impost sobre el Valor Afegit, sempre que es repercuteixin a l\u2019arrendatari, els seg\u00fcents conceptes: contribuci\u00f3 territorial urbana, quota de participaci\u00f3 en despeses com el de porteria\/consergeria, repercussions per obres, repercussions per subministraments energ\u00e8tics i altres conceptes an\u00e0legs.
La base imposable de la factura d\u2019arrendament estar\u00e0 constitu\u00efda per l\u2019import total de la contraprestaci\u00f3 del referit servei.
Consulta vinculant de la DGT n\u00fam. V0542-08<\/p>\n","protected":false},"excerpt":{"rendered":"
El passat 2 de juliol va entrar en vigor la nova Llei d\u2019Enjudiciament Civil (LEC) 5\/2018 en la qual s\u2019aprova el desallotjament expr\u00e9s d\u2019okupes d\u2019habitatges en menys de 20 dies. Queden exclosos d\u2019aquest procediment les promotores, els fons d\u2019inversi\u00f3, entitats privades i bancs. Aix\u00ed mateix, tamb\u00e9 s\u2019exclou del desnonament expr\u00e9s, els casos en qu\u00e8 el […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2700","post","type-post","status-publish","format-standard","hentry","category-sin-categorizar"],"yoast_head":"\n