{"id":7903,"date":"2023-01-26T17:42:36","date_gmt":"2023-01-26T16:42:36","guid":{"rendered":"https:\/\/grupsisquella.com\/?p=7903"},"modified":"2023-01-31T17:49:10","modified_gmt":"2023-01-31T16:49:10","slug":"novetats-en-la-recuperacio-de-liva-meritat-per-credits-incobrables","status":"publish","type":"post","link":"https:\/\/grupsisquella.com\/ca\/2023\/01\/26\/novetats-en-la-recuperacio-de-liva-meritat-per-credits-incobrables\/","title":{"rendered":"Novetats en la recuperaci\u00f3 de l&#8217;IVA meritat per cr\u00e8dits incobrables"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>La Llei 31\/2022 de pressupostos generals de l&#8217;Estat per a l&#8217;any 2023, ha introdu\u00eft importants millores en la recuperaci\u00f3 de l&#8217;IVA impagat. Entre altres novetats, s&#8217;amplia de tres a sis mesos el termini que la seva empresa disposar\u00e0 per a dur a terme els tr\u00e0mits necessaris de recuperaci\u00f3 de l&#8217;IVA.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si la seva empresa t\u00e9 algun impagat, s&#8217;han introdu\u00eft millores crucials per la Llei 31\/2022 de pressupostos generals de l&#8217;Estat per a l&#8217;any 2023 (LPGE) a l&#8217;hora de recuperar l&#8217;IVA repercutit, amb l&#8217;ampliaci\u00f3 dels terminis per a dur a terme els tr\u00e0mits i flexibilitzant-se la manera de reclamar el pagament.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Fins a 2022<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fins al 31 de desembre de 2022, si la seva empresa volia recuperar l&#8217;IVA dels impagats, Hisenda li exigia que compl\u00eds, entre altres, els seg\u00fcents requisits:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Que haguessin transcorregut sis mesos o un any des de la data de la venda. Facturant m\u00e9s de 6.101.121,04 euros a l&#8217;any, el termini d&#8217;espera era d&#8217;un any.<\/li>\n\n\n\n<li>Que hagu\u00e9s reclamat el deute per via judicial o per requeriment notarial.<\/li>\n\n\n\n<li>I que la rectificaci\u00f3 de les factures impagades i la resta de tr\u00e0mits per recuperar l&#8217;IVA es realitzessin en els tres mesos seg\u00fcents al transcurs del termini de sis mesos o del termini de l&#8217;any, segons correspongu\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00e9s, en cas que el client mor\u00f3s no actu\u00e9s en la condici\u00f3 d&#8217;empresari o professional (\u00e9s a dir, si era un particular o un ens p\u00fablic), nom\u00e9s era possible recuperar l&#8217;IVA de les factures de m\u00e9s de 300 euros (IVA excl\u00f2s). En cas de factures d&#8217;un import igual o inferior la seva empresa havia de donar l&#8217;IVA per perdut, per la qual cosa era millor cobrar al comptat i no ajornar el pagament.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nova regulaci\u00f3 per la LPGE a partir del 2023<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Doncs b\u00e9, la Llei 31\/2022 de pressupostos generals de l&#8217;Estat, ha modificat amb efectes des de l&#8217;1 de gener de 2023, el procediment de recuperaci\u00f3 de l&#8217;IVA i de l&#8217;impost general indirecte canari (IGIC) reportat en casos d&#8217;impagament, de la seg\u00fcent forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Es permet la modificaci\u00f3 de la base imposable en cas de cr\u00e8dits incobrables a conseq\u00fc\u00e8ncia d&#8217;un&nbsp;<strong>proc\u00e9s d&#8217;insolv\u00e8ncia declarada per un \u00f2rgan jurisdiccional d&#8217;un altre estat membre<\/strong>.<\/li>\n\n\n\n<li>Es&nbsp;<strong>rebaixa de 300 a 50 euros<\/strong>&nbsp;l&#8217;import m\u00ednim de la base imposable de l&#8217;operaci\u00f3 quan el&nbsp;<strong>destinatari mor\u00f3s tingui la condici\u00f3 de consumidor final<\/strong>&nbsp;(quan el client no actua com a empresari o professional). Cal entendre que aquest canvi afecta no nom\u00e9s a les operacions realitzades a partir de 2023 sin\u00f3 tamb\u00e9 a les realitzades anteriorment i que encara estiguin en termini per a ser rectificades. Aix\u00ed, per exemple, si la seva empresa va prestar un servei a un particular el 16 de gener de 2022 per 250 euros m\u00e9s IVA que va resultar impagat, a partir del 16 de gener de 2023 disposar\u00e0 de sis mesos per a rectificar la factura i fer la resta de tr\u00e0mits.<\/li>\n\n\n\n<li>S&#8217;estableix la possibilitat de&nbsp;<strong>substituir la reclamaci\u00f3<\/strong>&nbsp;(que \u00e9s un dels requisits per a recuperar l&#8217;IVA),&nbsp;<strong>judicial o requeriment notarial previ al deutor per qualsevol altre mitj\u00e0<\/strong>&nbsp;que acrediti fefaentment la reclamaci\u00f3 del cobrament al deutor (per exemple, mitjan\u00e7ant un burofax).<\/li>\n\n\n\n<li>S&#8217;<strong>est\u00e9n de 3 a 6 mesos el termini per a recuperar l&#8217;impost<\/strong>&nbsp;des que el cr\u00e8dit \u00e9s declarat incobrable. Aquesta \u00faltima mesura s&#8217;acompanya d&#8217;un r\u00e8gim transitori perqu\u00e8 es puguin acollir al nou termini de sis mesos tots els subjectes passius de l&#8217;IVA el termini de modificaci\u00f3 dels quals no hagu\u00e9s caducat a la data d&#8217;entrada en vigor de la Llei.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En concret, en cas d&#8217;impagament, quan a 1 de gener de 2023 l&#8217;empresa es trobi dins de l&#8217;antic termini de tres mesos des de la finalitzaci\u00f3 del termini de sis mesos o un any per a rectificar (\u00e9s a dir, quan en aquesta data una empresa estigui en termini de tr\u00e0mits), aquest es considerar\u00e0 ampliat fins als sis mesos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per exemple, si la seva empresa factura menys de 6.101.121,04 euros i el 2 de maig de 2022 va fer una venda que va resultar impagada, segons aquesta regla especial, malgrat que es tracti d&#8217;una operaci\u00f3 feta en 2022, la seva empresa disposar\u00e0 de sis mesos des del 2 de novembre de 2022 per a rectificar la factura i realitzar la resta de tr\u00e0mits per a recuperar l&#8217;IVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Us podeu posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que puguin tenir sobre aquesta q\u00fcesti\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Llei 31\/2022 de pressupostos generals de l&#8217;Estat per a l&#8217;any 2023, ha introdu\u00eft importants millores en la recuperaci\u00f3 de l&#8217;IVA impagat. Entre altres novetats, s&#8217;amplia de tres a sis mesos el termini que la seva empresa disposar\u00e0 per a dur a terme els tr\u00e0mits necessaris de recuperaci\u00f3 de l&#8217;IVA.<\/p>\n","protected":false},"author":1,"featured_media":7904,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_joinchat":[],"footnotes":""},"categories":[20],"tags":[],"class_list":["post-7903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general-ca-2","category-20","description-off"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"La Llei 31\/2022 de pressupostos generals de l&#039;Estat per a l&#039;any 2023, ha introdu\u00eft importants millores en la recuperaci\u00f3 de l&#039;IVA impagat. Entre altres novetats, s&#039;amplia de tres a sis mesos el termini que la seva empresa disposar\u00e0 per a dur a terme els tr\u00e0mits necessaris de recuperaci\u00f3 de l&#039;IVA.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"admin\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/grupsisquella.com\/ca\/2023\/01\/26\/novetats-en-la-recuperacio-de-liva-meritat-per-credits-incobrables\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"ca_ES\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Grup Sisquella - Gestionem Confian\u00e7a\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Novetats en la recuperaci\u00f3 de l\u2019IVA meritat per cr\u00e8dits incobrables - Grup Sisquella\" \/>\n\t\t<meta property=\"og:description\" content=\"La Llei 31\/2022 de pressupostos generals de l&#039;Estat per a l&#039;any 2023, ha introdu\u00eft importants millores en la recuperaci\u00f3 de l&#039;IVA impagat. Entre altres novetats, s&#039;amplia de tres a sis mesos el termini que la seva empresa disposar\u00e0 per a dur a terme els tr\u00e0mits necessaris de recuperaci\u00f3 de l&#039;IVA.\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/grupsisquella.com\/ca\/2023\/01\/26\/novetats-en-la-recuperacio-de-liva-meritat-per-credits-incobrables\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2023-01-26T16:42:36+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2023-01-31T16:49:10+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Novetats en la recuperaci\u00f3 de l\u2019IVA meritat per cr\u00e8dits incobrables - Grup Sisquella\" \/>\n\t\t<meta name=\"twitter:description\" content=\"La Llei 31\/2022 de pressupostos generals de l&#039;Estat per a l&#039;any 2023, ha introdu\u00eft importants millores en la recuperaci\u00f3 de l&#039;IVA impagat. 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