{"id":293,"date":"2014-06-25T18:20:04","date_gmt":"2014-06-25T17:20:04","guid":{"rendered":"https:\/\/diligens.es\/?p=293"},"modified":"2014-06-25T18:20:04","modified_gmt":"2014-06-25T17:20:04","slug":"obligacion-de-ingresar-el-iva-no-cobrado-hasta-el-momento-del-desahucio","status":"publish","type":"post","link":"https:\/\/diligens.es\/en\/obligacion-de-ingresar-el-iva-no-cobrado-hasta-el-momento-del-desahucio\/","title":{"rendered":"Obligaci\u00f3n de ingresar el IVA no cobrado hasta el momento del desahucio"},"content":{"rendered":"<p style=\"text-align: justify;\">Este caso se trata de un contrato de alquiler de un local de negocio en septiembre de 2010. Llegado enero de 2012, y ante el impago por parte de la empresa arrendataria de las rentas correspondientes desde noviembre de 2011, la empresa arrendadora interpuso demanda de desahucio ante el juzgado competente, habi\u00e9ndose resuelto el contrato de arrendamiento por decreto de 16 de abril de 2012.<\/p>\n<p style=\"text-align: justify;\">En este sentido, \u00fanicamente en el caso de que formal y expresamente se cancele la relaci\u00f3n contractual arrendaticia del local en cuesti\u00f3n, mediante el cumplimiento por sentencia judicial y desahucio del local, se dejar\u00e1 de devengar el IVA y por lo tanto, no existir\u00e1 obligaci\u00f3n de ingresar el impuesto. Mientras tanto, se seguir\u00e1 devengando el Impuesto correspondiente al arrendamiento del mismo y, por tanto, deber\u00e1 procederse a su declaraci\u00f3n en el modelo 303 en los plazos previstos en la normativa del IVA, no pudiendo aplazarse su declaraci\u00f3n e ingreso al momento de su cobro.<\/p>\n<p style=\"text-align: justify;\">Haga clic\u00a0<a href=\"https:\/\/diligens.es\/en\/iva\/\">aqu\u00ed<\/a>\u00a0si quiere m\u00e1s informaci\u00f3n sobre nuestros servicios de IVA o puede contactar en\u00a0<a href=\"\/en\/info@diligens.es\/\">info@diligens.es<\/a><\/p>\n<p><a href=\"https:\/\/diligens.inconectawebs.com\/wp-content\/uploads\/2014\/06\/CV1047-14.pdf\">CV1047-14<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Este caso se trata de un contrato de alquiler de un local de negocio en septiembre de 2010. Llegado enero de 2012, y ante el impago por parte de la empresa arrendataria de las rentas correspondientes desde noviembre de 2011, la empresa arrendadora interpuso demanda de desahucio ante el juzgado competente, habi\u00e9ndose resuelto el contrato [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4863,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-tributarias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Obligaci\u00f3n de ingresar el IVA no cobrado hasta el momento del desahucio - Diligens<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/diligens.es\/en\/obligacion-de-ingresar-el-iva-no-cobrado-hasta-el-momento-del-desahucio\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligaci\u00f3n de ingresar el IVA no cobrado hasta el momento del desahucio - Diligens\" \/>\n<meta property=\"og:description\" content=\"Este caso se trata de un contrato de alquiler de un local de negocio en septiembre de 2010. Llegado enero de 2012, y ante el impago por parte de la empresa arrendataria de las rentas correspondientes desde noviembre de 2011, la empresa arrendadora interpuso demanda de desahucio ante el juzgado competente, habi\u00e9ndose resuelto el contrato [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/diligens.es\/en\/obligacion-de-ingresar-el-iva-no-cobrado-hasta-el-momento-del-desahucio\/\" \/>\n<meta property=\"og:site_name\" content=\"Diligens\" \/>\n<meta property=\"article:published_time\" content=\"2014-06-25T17:20:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"334\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"diligens\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"diligens\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/diligens.es\/obligacion-de-ingresar-el-iva-no-cobrado-hasta-el-momento-del-desahucio\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/diligens.es\/obligacion-de-ingresar-el-iva-no-cobrado-hasta-el-momento-del-desahucio\/\"},\"author\":{\"name\":\"diligens\",\"@id\":\"https:\/\/diligens.es\/#\/schema\/person\/f6c483592c38191661743d55669da89d\"},\"headline\":\"Obligaci\u00f3n de ingresar el IVA no cobrado hasta el momento del desahucio\",\"datePublished\":\"2014-06-25T17:20:04+00:00\",\"dateModified\":\"2014-06-25T17:20:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/diligens.es\/obligacion-de-ingresar-el-iva-no-cobrado-hasta-el-momento-del-desahucio\/\"},\"wordCount\":195,\"publisher\":{\"@id\":\"https:\/\/diligens.es\/#organization\"},\"image\":{\"@id\":\"https:\/\/diligens.es\/obligacion-de-ingresar-el-iva-no-cobrado-hasta-el-momento-del-desahucio\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png\",\"articleSection\":[\"NOTICIAS TRIBUTARIAS\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/diligens.es\/obligacion-de-ingresar-el-iva-no-cobrado-hasta-el-momento-del-desahucio\/\",\"url\":\"https:\/\/diligens.es\/obligacion-de-ingresar-el-iva-no-cobrado-hasta-el-momento-del-desahucio\/\",\"name\":\"Obligaci\u00f3n de ingresar el IVA no cobrado hasta el momento del desahucio - 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