{"id":18550,"date":"2017-09-29T12:50:04","date_gmt":"2017-09-29T10:50:04","guid":{"rendered":"http:\/\/vergesabogados.com\/?p=17437"},"modified":"2017-09-29T12:50:04","modified_gmt":"2017-09-29T10:50:04","slug":"se-publica-el-nuevo-reglamento-de-la-tasa-turistica","status":"publish","type":"post","link":"https:\/\/conversa.legal\/ca\/se-publica-el-nuevo-reglamento-de-la-tasa-turistica\/","title":{"rendered":"Se publica el nuevo reglamento de la Tasa Tur\u00edstica"},"content":{"rendered":"<p>El 20 de septiembre entr\u00f3 en vigor el <a href=\"http:\/\/portaldogc.gencat.cat\/utilsEADOP\/PDF\/7459\/1634985.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Decreto 141\/2017 por el cual se aprueba el Reglamento del impuesto sobre las estancias en establecimientos tur\u00edsticos <\/strong><\/a>. Este reglamento tiene por objeto el desarrollo normativo para aplicar el impuesto sobre las estancias en establecimientos tur\u00edsticos, regulado en la <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2017-7353\" target=\"_blank\" rel=\"noopener noreferrer\"><strong><u>Ley 5\/2017 de 28 de marzo.<\/u><\/strong><\/a><\/p>\n<p>El <strong>impuesto sobre las estancias en establecimientos tur\u00edsticos<\/strong> fue creado en el a\u00f1o 2012, y fue modificado en marzo. La finalidad de esta revisi\u00f3n ha sido la actualizaci\u00f3n para <strong><u>adaptarlo a los<\/u><\/strong> <strong><u>cambios producidos en el sector tur\u00edstico los \u00faltimos a\u00f1os<\/u><\/strong>, adem\u00e1s de mejorar la gesti\u00f3n del mismo <strong>simplificando y reduciendo las cargas administrativas<\/strong> y <strong>aumentando la seguridad jur\u00eddica<\/strong> para los agentes afectados.<\/p>\n<p><strong><u>Novedades<\/u><\/strong><\/p>\n<p>&#8211;<strong><u>El asistente en la recaudaci\u00f3n<\/u><\/strong>: En el Decreto 141\/2017 se introduce la figura del \u201c<strong>asistente en la recaudaci\u00f3n\u201d<\/strong>, que ser\u00e1n personas intermediarias de empresas tur\u00edsticas de alojamiento y de profesionales, empresas, entidades u operadores de plataformas tecnol\u00f3gicas que comercialicen servicios tur\u00edsticos de alojamiento o que <strong>faciliten la relaci\u00f3n entre la persona titular de la explotaci\u00f3n y las personas f\u00edsicas que hacen las estancias. <\/strong><\/p>\n<p><strong>&#8211;<u>Liquidaci\u00f3n semestral:<\/u><\/strong> Los art\u00edculos 10 y 11 del Decreto citado se establece que la liquidaci\u00f3n va a ser <strong>semestral<\/strong>, y no trimestral como hasta el momento. Habr\u00e1 dos per\u00edodos de liquidaci\u00f3n coincidiendo con la <strong>temporada tur\u00edstica de verano y de invierno<\/strong>:<\/p>\n<p>-Del 1 de abril al 30 de septiembre<\/p>\n<p>-Del 1 de octubre al 31 de marzo<\/p>\n<p>La presentaci\u00f3n de la <strong>autoliquidaci\u00f3n<\/strong> ser\u00e1 por v\u00eda telem\u00e1tica y el ingreso del tributo se realizar\u00e1 entre los <strong>d\u00edas 1 y 20 de octubre<\/strong> <strong>y de abril<\/strong>, seg\u00fan el per\u00edodo que corresponda.<\/p>\n<p>&#8211;<strong><u>Nuevas exenciones<\/u><\/strong>: El texto regula nuevos supuestos de exenci\u00f3n como son la <strong><u>fuerza mayor<\/u><\/strong> por cat\u00e1strofes naturales o actos violentos y que as\u00ed lo declare la administraci\u00f3n correspondiente, y los <strong><u>motivos de salud<\/u><\/strong>, en los que ser\u00e1 necesario la aportaci\u00f3n de una declaraci\u00f3n responsable y un certificado del centro m\u00e9dico.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Fuente fotograf\u00eda: www.holidays-dream.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 20 de septiembre entr\u00f3 en vigor el Decreto 141\/2017 por el cual se aprueba el Reglamento del impuesto sobre las estancias en establecimientos tur\u00edsticos . Este reglamento tiene por objeto el desarrollo normativo para aplicar el impuesto sobre las estancias en establecimientos tur\u00edsticos, regulado en la Ley 5\/2017 de 28 de marzo. El impuesto [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18551,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[119,127,323,440,544,616,636,1011,1049,1050],"class_list":["post-18550","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-administrativo","tag-asistente-en-la-recaudacion","tag-autoliquidacion","tag-decreto-1412017","tag-establecimientos-turisticos","tag-impuestos","tag-ley-52017","tag-liquidacion-semestral","tag-tasa-turistica","tag-tributos","tag-turismo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Se publica el nuevo reglamento de la Tasa Tur\u00edstica - Conversa<\/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:\/\/conversa.legal\/ca\/se-publica-el-nuevo-reglamento-de-la-tasa-turistica\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Se publica el nuevo reglamento de la Tasa Tur\u00edstica - Conversa\" \/>\n<meta property=\"og:description\" content=\"El 20 de septiembre entr\u00f3 en vigor el Decreto 141\/2017 por el cual se aprueba el Reglamento del impuesto sobre las estancias en establecimientos tur\u00edsticos . 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