{"id":988937,"date":"2021-11-03T11:32:17","date_gmt":"2021-11-03T10:32:17","guid":{"rendered":"https:\/\/gcebollero.com\/es-poden-deduir-les-despeses-de-lagencia-immobiliaria-encara-que-la-factura-estigui-a-nom-dun-conjuge\/"},"modified":"2026-09-15T16:01:03","modified_gmt":"2026-09-15T14:01:03","slug":"es-poden-deduir-les-despeses-de-lagencia-immobiliaria-encara-que-la-factura-estigui-a-nom-dun-conjuge","status":"publish","type":"post","link":"https:\/\/gcebollero.com\/ca\/es-poden-deduir-les-despeses-de-lagencia-immobiliaria-encara-que-la-factura-estigui-a-nom-dun-conjuge\/","title":{"rendered":"Es poden deduir les despeses de l\u2019ag\u00e8ncia immobili\u00e0ria, encara que la factura estigui a nom d\u2019un c\u00f2njuge?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"988937\" class=\"elementor elementor-988937 elementor-4104\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6819375 e-flex e-con-boxed e-con e-parent\" data-id=\"6819375\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-23a9197 elementor-widget elementor-widget-text-editor\" data-id=\"23a9197\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A l&#8217;IRPF, reduiran el valor de transmissi\u00f3 d&#8217;habitatge a efectes del c\u00e0lcul del guany o p\u00e8rdua patrimonial generat per cadascun.<\/p><p>Els c\u00f2njuges poden minorar del valor de transmissi\u00f3 d\u2019un habitatge les despeses de la immobili\u00e0ria, encara que l\u2019ag\u00e8ncia nom\u00e9s emeti la factura a nom d\u2019un d\u2019ells. Aix\u00ed ho ha resolt la Subdirecci\u00f3 General d\u2019Impostos sobre la Renda de les Persones F\u00edsiques en la consulta vinculant V1849-21. <\/p><p>En concret, l\u2019\u00f2rgan ha dit que el pagament d\u2019honoraris a una ag\u00e8ncia mediadora per la venda d\u2019un immoble \u00e9s una despesa inherent a la transmissi\u00f3 a l\u2019efecte del c\u00e0lcul del guany o p\u00e8rdua patrimonial en l\u2019IRPF.<br \/>D\u2019aquesta manera, les despeses per comissions a la immobili\u00e0ria, \u201csempre que haguessin estat satisfets pels transmitents, i en la proporci\u00f3 que correspongui, minoraran el valor de transmissi\u00f3\u201d.<br \/>En tot cas, els c\u00f2njuges transmitents han de \u201cpoder justificar degudament, en el seu moment, la citada despesa per qualsevol dels mitjans admesos en Dret\u201d, ha raonat la Subdirecci\u00f3 General d\u2019Impostos sobre la Renda de les Persones F\u00edsiques.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A l&#8217;IRPF, reduiran el valor de transmissi\u00f3 d&#8217;habitatge a efectes del c\u00e0lcul del guany o p\u00e8rdua patrimonial generat per cadascun.<\/p>\n","protected":false},"author":1,"featured_media":988938,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[120,122],"tags":[136],"class_list":["post-988937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptable","category-fiscal","tag-irpf"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Es poden deduir les despeses de l\u2019ag\u00e8ncia immobili\u00e0ria, encara que la factura estigui a nom d\u2019un c\u00f2njuge? 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