{"id":4319,"date":"2023-05-08T12:50:49","date_gmt":"2023-05-08T12:50:49","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=4319"},"modified":"2023-05-08T12:54:30","modified_gmt":"2023-05-08T12:54:30","slug":"home-office","status":"publish","type":"post","link":"https:\/\/accres.eu\/es\/home-office\/","title":{"rendered":"Oficina en casa: secretos de las ventajas fiscales y el reembolso de gastos para empresarios"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4319\" class=\"elementor elementor-4319\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-823fc86 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"823fc86\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-34e4970\" data-id=\"34e4970\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c30272 elementor-widget elementor-widget-text-editor\" data-id=\"9c30272\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dirigir un negocio desde casa se ha hecho cada vez m\u00e1s popular en los \u00faltimos a\u00f1os, ya que ahorra el alquiler de oficinas y los costes asociados. Sin embargo, muchos empresarios pueden preguntarse qu\u00e9 gastos pueden contabilizarse como parte de una oficina en casa y c\u00f3mo deben documentarse. En este art\u00edculo, veremos los principales aspectos relacionados con el reembolso de gastos y la fiscalidad dentro de una oficina en casa.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c009be8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c009be8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-abb00dc\" data-id=\"abb00dc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76ee0ab elementor-widget elementor-widget-heading\" data-id=\"76ee0ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reembolso de los gastos de agua, electricidad, etc.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-678c42b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"678c42b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a7b8c91\" data-id=\"a7b8c91\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cdc7df elementor-widget elementor-widget-text-editor\" data-id=\"6cdc7df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Un empresario que trabaje desde casa puede compensar algunos de los gastos corrientes asociados al alojamiento a trav\u00e9s de su empresa. Esto puede incluir Internet, tel\u00e9fono fijo, electricidad y otros servicios p\u00fablicos. Es importante considerar de antemano qu\u00e9 tipos de gastos se van a reembolsar y en qu\u00e9 cuant\u00eda. Tenga en cuenta que no se puede reclamar el IVA sobre estos gastos.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bf29db5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf29db5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d7df71e\" data-id=\"d7df71e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3cba605 elementor-widget elementor-widget-heading\" data-id=\"3cba605\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Determinaci\u00f3n de la cuota de locales utilizados con fines empresariales<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f4265c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4265c9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6750012\" data-id=\"6750012\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-884ffea elementor-widget elementor-widget-text-editor\" data-id=\"884ffea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Para determinar qu\u00e9 parte del piso o la casa se utiliza para fines profesionales, es necesario calcular la proporci\u00f3n de la habitaci\u00f3n que se utiliza para fines profesionales. Por ejemplo, si se trata de un piso de dos habitaciones, una de las cuales est\u00e1 habilitada como despacho, digamos que la superficie total del piso es de 40 m2 y la habitaci\u00f3n utilizada como despacho es de 10 m2, entonces, por t\u00e9rmino medio, una cuarta parte de los gastos est\u00e1n justificados como gastos empresariales.<\/span><\/p><p><span style=\"font-weight: 400;\">La recomendaci\u00f3n de la Administraci\u00f3n Tributaria de Estonia es 30%.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a68842 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a68842\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9d2e720\" data-id=\"9d2e720\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9b38c6c elementor-widget elementor-widget-heading\" data-id=\"9b38c6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Redacci\u00f3n de documentos<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-57cc130 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57cc130\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e0c184\" data-id=\"3e0c184\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b51fb2e elementor-widget elementor-widget-text-editor\" data-id=\"b51fb2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Para que se le reembolsen los gastos de suministros, la documentaci\u00f3n debe ser correcta. La empresa puede pagar directamente la parte correspondiente de los gastos a su cargo o reembols\u00e1rselos al propietario del piso. Es aconsejable redactar un acuerdo entre el propietario del piso y la empresa en el que se especifique qu\u00e9 gastos se reembolsar\u00e1n y en qu\u00e9 cuant\u00eda.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d62c0a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d62c0a9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62c4bb3\" data-id=\"62c4bb3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f3cf31 elementor-widget elementor-widget-heading\" data-id=\"5f3cf31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Indemnizaci\u00f3n por alquiler de piso<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14bd067 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14bd067\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c2920f4\" data-id=\"c2920f4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6aa0199 elementor-widget elementor-widget-text-editor\" data-id=\"6aa0199\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Si una empresa s\u00f3lo reembolsa gastos parciales (facturas), no se trata de ingresos imponibles para un particular y la empresa no tiene que pagar nada a Hacienda. Sin embargo, si adem\u00e1s del reembolso de gastos se cobra un alquiler por los locales, la empresa debe retener el impuesto sobre la renta del alquiler y pagarlo al Estado.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e44e78 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e44e78\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e78c428\" data-id=\"e78c428\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ca37ad7 elementor-widget elementor-widget-heading\" data-id=\"ca37ad7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Devoluci\u00f3n del IVA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a72b4e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a72b4e8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dcf3fea\" data-id=\"dcf3fea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3562ffc elementor-widget elementor-widget-text-editor\" data-id=\"3562ffc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Una empresa sujeta al IVA debe tener en cuenta que el IVA s\u00f3lo puede reclamarse en facturas emitidas a nombre de la empresa. Una solicitud de reembolso presentada por una empresa como particular, acompa\u00f1ada de facturas\/cheques emitidos a nombre de un particular, es adecuada como documento de gastos, pero la empresa no recibir\u00e1 la devoluci\u00f3n del IVA por la compra.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cbab1b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cbab1b8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c23be3b\" data-id=\"c23be3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b19b608 elementor-widget elementor-widget-heading\" data-id=\"b19b608\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conclusi\u00f3n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5a5479 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5a5479\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-014d22f\" data-id=\"014d22f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f95533 elementor-widget elementor-widget-text-editor\" data-id=\"6f95533\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dirigir una empresa desde casa puede ser una soluci\u00f3n rentable y c\u00f3moda para muchos empresarios. Sin embargo, es necesario estudiar detenidamente las cuestiones relacionadas con el reembolso de gastos y la fiscalidad para evitar posibles errores y problemas con las autoridades fiscales. Es importante considerar detenidamente qu\u00e9 tipos de gastos deben reembolsarse y en qu\u00e9 medida, as\u00ed como redactar correctamente todos los documentos que confirmen los gastos y su relaci\u00f3n con la empresa.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0412 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u0433\u043e\u0434\u044b \u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0438\u0437 \u0434\u043e\u043c\u0430 \u0441\u0442\u0430\u043b\u043e \u0432\u0441\u0435 \u0431\u043e\u043b\u0435\u0435 \u043f\u043e\u043f\u0443\u043b\u044f\u0440\u043d\u044b\u043c, \u0442\u0430\u043a \u043a\u0430\u043a \u044d\u0442\u043e \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0442\u044c \u043d\u0430 \u0430\u0440\u0435\u043d\u0434\u0435 \u043e\u0444\u0438\u0441\u043d\u043e\u0433\u043e \u043f\u043e\u043c\u0435\u0449\u0435\u043d\u0438\u044f \u0438 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0445 \u0441 \u044d\u0442\u0438\u043c \u0440\u0430\u0441\u0445\u043e\u0434\u0430\u0445. \u041e\u0434\u043d\u0430\u043a\u043e, \u043c\u043d\u043e\u0433\u0438\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438 \u043c\u043e\u0433\u0443\u0442 \u0437\u0430\u0434\u0430\u0432\u0430\u0442\u044c\u0441\u044f \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u043c \u043e \u0442\u043e\u043c, \u043a\u0430\u043a\u0438\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043c\u043e\u0433\u0443\u0442 \u0431\u044b\u0442\u044c \u0443\u0447\u0442\u0435\u043d\u044b \u0432 \u0440\u0430\u043c\u043a\u0430\u0445 \u0434\u043e\u043c\u0430\u0448\u043d\u0435\u0433\u043e \u043e\u0444\u0438\u0441\u0430 \u0438 \u043a\u0430\u043a \u043e\u043d\u0438 \u0434\u043e\u043b\u0436\u043d\u044b \u0431\u044b\u0442\u044c \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u044b. \u0412 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043c\u044b \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0438\u043c \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0430\u0441\u043f\u0435\u043a\u0442\u044b, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4320,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-4319","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accres-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0414\u043e\u043c\u0430\u0448\u043d\u0438\u0439 \u043e\u0444\u0438\u0441: \u0441\u0435\u043a\u0440\u0435\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 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