{"id":349512,"date":"2026-06-25T11:05:44","date_gmt":"2026-06-25T09:05:44","guid":{"rendered":"https:\/\/www.fincasolivares.com\/?p=349512"},"modified":"2026-06-25T11:43:37","modified_gmt":"2026-06-25T09:43:37","slug":"com-funciona-el-pagament-dimpostos-al-lloguer-dhabitacions","status":"publish","type":"post","link":"https:\/\/www.fincasolivares.com\/ca\/com-funciona-el-pagament-dimpostos-al-lloguer-dhabitacions\/","title":{"rendered":"Com funciona el pagament d’impostos al lloguer d’habitacions?"},"content":{"rendered":"\n

El lloguer d’una habitaci\u00f3 en l’habitatge habitual es considera, a efectes fiscals, com un rendiment del capital immobiliari<\/strong>. Has de tributar pel lloguer d’habitacions en l’IRPF: no fer-ho comporta una sanci\u00f3 que pot assolir el 150 %<\/strong> de l’import defraudat.<\/p>\n\n\n\n

Quines s\u00f3n les conseq\u00fc\u00e8ncies pr\u00e0ctiques de l’\u00faltim canvi legal en l’arrendament? La no convalidaci\u00f3 del Decret Llei 8\/2026<\/strong><\/a> el 28 d’abril de 2026.<\/p>\n\n\n\n

La Llei 35\/2006 de l’IRPF empara la tributaci\u00f3 del lloguer d’habitacions<\/h2>\n\n\n\n
Refer\u00e8ncia Legal<\/strong><\/td>Text de la Llei<\/strong><\/td><\/tr><\/thead>
Article 22.1 de la Llei de l’IRPF<\/strong><\/td>\u00abTindran la consideraci\u00f3 de rendiments \u00edntegres procedents de la titularitat de b\u00e9ns immobles tots els que es derivin de l’arrendament o de la constituci\u00f3 o cessi\u00f3 de drets o facultats d’\u00fas o gaudi sobre aquells\u00bb.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

A quines caselles declara el propietari el lloguer d’habitacions?<\/h2>\n\n\n\n

La tributaci\u00f3 del lloguer d’habitacions s’ha d’efectuar principalment entre la casella 102 i la 106<\/strong>. M\u00e9s en general, en la Declaraci\u00f3 de la Renda 2026, \u00e9s de la 102 a la 154<\/strong>, on es declaren tots els imports relacionats amb el capital immobiliari.<\/p>\n\n\n\n

N\u00famero i t\u00edtol de casella<\/strong><\/td>Qu\u00e8 reflectir-hi?<\/strong><\/td><\/tr><\/thead>
102:<\/strong> \u00abIngressos \u00edntegres computables\u00bb<\/td>El total brut obtingut per l’arrendament incloent-hi les despeses dedu\u00efbles.<\/td><\/tr>
103:<\/strong> \u00abDespeses pendents de deduir dels exercicis\u00bb<\/td>Despeses d’immobles que no es van poder deduir completament en anys anteriors.<\/td><\/tr>
104:<\/strong> \u00abDespeses pendents d’exercicis anteriors aplicades\u00bb<\/td>Connectada a la 103, permet posar-se al dia amb deduccions passades.<\/td><\/tr>
105:<\/strong> \u00abInteressos i despeses de finan\u00e7ament\u00bb<\/td>Interessos d’un pr\u00e9stec hipotecari lligat a l’immoble arrendat.<\/td><\/tr>
110:<\/strong> \u00abDespeses de formalitzaci\u00f3 del contracte\u00bb<\/td>Quantitats derivades de la formalitzaci\u00f3 (honoraris d’immobili\u00e0ries o notaris).<\/td><\/tr>
111:<\/strong> \u00abImport de defensa jur\u00eddica\u00bb<\/td>Eventuals despeses legals relacionades amb l’immoble.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Quins impostos ha d’abonar l’inquil\u00ed d’una habitaci\u00f3?<\/h2>\n\n\n\n

A difer\u00e8ncia del propietari, l’inquil\u00ed no ha de pagar impostos pel lloguer d’una habitaci\u00f3. En tractar-se d’una despesa i no d’un ingr\u00e9s, no tributa en l’IRPF. De fet, si l’habitaci\u00f3 \u00e9s el seu habitatge habitual, l’inquil\u00ed t\u00e9 dret a aplicar-se diverses deduccions auton\u00f2miques<\/strong> per reduir la seva quota, ja que des de 2015 no existeix la desgravaci\u00f3 estatal.<\/p>\n\n\n\n

Per exemple, a Catalunya<\/strong>, poden desgravar el lloguer els inquilins que compleixin algun d’aquests requisits:<\/p>\n\n\n\n

    \n
  • Ser menor de 32 anys.<\/li>\n\n\n\n
  • Estar en situaci\u00f3 d’atur.<\/li>\n\n\n\n
  • Posseir el certificat de discapacitat (grau igual o superior al 65 %).<\/li>\n\n\n\n
  • Ser vidu\/a o tenir 65 anys o m\u00e9s.<\/li>\n<\/ul>\n\n\n\n

    Porta IVA el lloguer d’habitacions? Tributaci\u00f3 i excepcions<\/h2>\n\n\n\n

    En principi no; el lloguer est\u00e0 exempt d’IVA sempre que es destini exclusivament a habitatge habitual. No obstant aix\u00f2, el propietari haur\u00e0 d’aplicar un IVA del 10 %<\/strong> si ofereix serveis propis de la ind\u00fastria hotelera (neteja peri\u00f2dica, rentat de roba o restauraci\u00f3).<\/p>\n\n\n\n

    Reducci\u00f3 60 % lloguer habitacions: Requisits del benefici fiscal<\/h2>\n\n\n\n

    Per beneficiar-se de la reducci\u00f3 del 60 % sobre el rendiment net, l’arrendament ha de complir les condicions d’habitatge habitual detallades aqu\u00ed:<\/p>\n\n\n\n

    Requisit<\/strong><\/td>Explicaci\u00f3 t\u00e8cnica<\/strong><\/td>Quan \u00e9s indispensable?<\/strong><\/td><\/tr><\/thead>
    Habitatge habitual<\/strong><\/td>L’inquil\u00ed hi ha de residir de forma permanent; \u00e9s la condici\u00f3 clau.<\/td>Sempre<\/td><\/tr>
    Empadronar-se<\/strong><\/td>Prova fefaent de resid\u00e8ncia permanent i no d’\u00fas temporal.<\/td>Sempre<\/td><\/tr>
    \u00das de temporada<\/strong><\/td>Lloguers de vacances o d’estudis no donen dret a reducci\u00f3.<\/td>Mai<\/td><\/tr>
    Contracte escrit<\/strong><\/td>Essencial perqu\u00e8 ambdues parts justifiquin el benefici fiscal.<\/td>Sempre<\/td><\/tr>
    Subministraments<\/strong><\/td>El propietari dedueix despeses en la part proporcional a l’habitaci\u00f3.<\/td>Sempre<\/td><\/tr>
    Llei 12\/2023<\/strong><\/td>Per a nous contractes (a partir de 2024), la reducci\u00f3 base \u00e9s del 50 % per\u00f2 pot arribar al 90 % quan es llogui a joves en zones tensionades.<\/td>Segons contracte<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Lloguer d’habitacions: Codi Civil vs. LAU<\/h2>\n\n\n\n

    La difer\u00e8ncia principal ja, familiar al lector, \u00e9s si l’habitaci\u00f3 \u00e9s el teu habitatge permanent o si l’estada \u00e9s d’\u00fas temporal.<\/p>\n\n\n\n

    Caracter\u00edstica<\/strong><\/td>Lloguer sota la LAU (Habitatge habitual) [Veure Nota 1]<\/strong><\/td>Lloguer sota Codi Civil (Temporal) [Veure Nota 2]<\/strong><\/td><\/tr><\/thead>
    Durada<\/strong><\/td>Pr\u00f2rrogues obligat\u00f2ries fins a 5 anys (7 si \u00e9s empresa).<\/td>Durada exacta pactada. Sense pr\u00f2rrogues legals.<\/td><\/tr>
    Desnonament<\/strong><\/td>Proc\u00e9s m\u00e9s lent per les proteccions socials de l’habitatge.<\/td>M\u00e8tode m\u00e9s \u00e0gil en finalitzar el termini estipulat.<\/td><\/tr>
    Dret de tanteig<\/strong><\/td>L’inquil\u00ed t\u00e9 prefer\u00e8ncia de compra si es ven la casa.<\/td>No existeix dret d’adquisici\u00f3 preferent.<\/td><\/tr>
    Fian\u00e7a<\/strong><\/td>Obligat\u00f2ria d’1 mes amb dip\u00f2sit en organisme oficial.<\/td>Segons pacte entre les parts (habitualment 1 mes).<\/td><\/tr>
    Control de preus<\/strong><\/td>Aplicable en zones tensionades segons la CCAA.<\/td>No s’apliquen els l\u00edmits de preus de lloguer.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    \u00c9s legal que l’inquil\u00ed sotsarrendi una habitaci\u00f3?<\/h2>\n\n\n\n

    El sotsarrendament \u00e9s legal segons l’Art. 8.2 de la LAU<\/strong>, sempre que es compleixin aquests passos:<\/p>\n\n\n\n

      \n
    1. Revisi\u00f3 de contracte:<\/strong> El contracte original no ha de prohibir expressament el subarrendament.<\/li>\n\n\n\n
    2. Consentiment escrit:<\/strong> \u00c9s obligatori el perm\u00eds previ i per escrit del propietari.<\/li>\n\n\n\n
    3. L\u00edmit de la renda:<\/strong> El preu cobrat no pot ser superior a la renda total que paga l’inquil\u00ed.<\/li>\n\n\n\n
    4. Contracte de subarrendament:<\/strong> S’ha de formalitzar per escrit i s’extingeix amb el contracte principal.<\/li>\n<\/ol>\n\n\n\n

      En aquesta guia, Grupo Housfy<\/strong> ha analitzat la tributaci\u00f3 del lloguer d’habitacions i els drets legals de propietari i inquil\u00ed.<\/p>\n\n\n\n

      \n\n\n\n

      Notes legals de refer\u00e8ncia<\/strong>:<\/p>\n\n\n\n

        \n
      • Nota 1: Lloguer sota la LAU (Habitatge habitual)<\/strong>Aquest r\u00e8gim es fonamenta en l’Article 2 de la Llei d’Arrendaments Urbans (LAU)<\/strong>, que defineix l’arrendament d’habitatge com aquell que recau sobre una edificaci\u00f3 habitable el dest\u00ed primordial de la qual sigui satisfer la necessitat permanent d’habitatge de l’arrendatari. La seva regulaci\u00f3 \u00e9s imperativa segons l’Article 4.2 de la LAU<\/strong>, cosa que atorga a l’inquil\u00ed els drets i pr\u00f2rrogues recollits en el T\u00edtol II de l’esmentada llei.<\/em><\/li>\n\n\n\n
      • Nota 2: Lloguer sota Codi Civil (Temporal \/ Per temporada)<\/strong>Aquest sup\u00f2sit es regeix per l’Article 3 de la LAU<\/strong>, que classifica el lloguer de temporada com un arrendament per a \u00ab\u00fas diferent del d’habitatge\u00bb. Segons l’Article 4.3 de la LAU<\/strong>, aquests contractes es regeixen primordialment per la voluntat de les parts i, en defecte d’aix\u00f2, pels Articles 1542 a 1582 del Codi Civil<\/strong>.<\/em><\/li>\n\n\n\n
      • Nota 3: Especificaci\u00f3 de l’Arrendament de Coses<\/strong>Per a estades que no comprenen l’habitatge \u00edntegre o manquen de vocaci\u00f3 de perman\u00e8ncia, l’Article 1543 del Codi Civil<\/strong> \u00e9s la norma suplet\u00f2ria fonamental, definint el contracte com aquell on una de les parts s’obliga a donar a l’altra el gaudi o \u00fas d’una cosa per temps determinat i preu cert.<\/em><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

        El lloguer d’una habitaci\u00f3 en l’habitatge habitual es considera, a efectes fiscals, com un rendiment del capital immobiliari. Has de tributar pel lloguer d’habitacions en l’IRPF: no fer-ho comporta una sanci\u00f3 que pot assolir el 150 % de l’import defraudat. Quines s\u00f3n les conseq\u00fc\u00e8ncies pr\u00e0ctiques de l’\u00faltim canvi legal en l’arrendament? La no convalidaci\u00f3 del Decret Llei 8\/2026 el 28 d’abril […]<\/p>\n","protected":false},"author":11,"featured_media":349509,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[50],"tags":[],"class_list":["post-349512","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-ca"],"yoast_head":"\nCom Funciona el Pagament d'Impostos al Lloguer d'Habitacions?<\/title>\n<meta name=\"description\" content=\"El resum de la IA et marca la reducci\u00f3 per tributaci\u00f3 del 50%, per\u00f2 aquesta pot arribar fins al 90%; t'ho expliquem tot al detall.\" \/>\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.fincasolivares.com\/ca\/com-funciona-el-pagament-dimpostos-al-lloguer-dhabitacions\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com Funciona el Pagament d'Impostos al Lloguer d'Habitacions?\" \/>\n<meta property=\"og:description\" content=\"El resum de la IA et marca la reducci\u00f3 per tributaci\u00f3 del 50%, per\u00f2 aquesta pot arribar fins al 90%; 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