{"id":8475,"date":"2023-05-17T12:46:04","date_gmt":"2023-05-17T10:46:04","guid":{"rendered":"https:\/\/grupsisquella.com\/?p=8475"},"modified":"2023-05-17T12:46:05","modified_gmt":"2023-05-17T10:46:05","slug":"com-es-comptabilitza-limpost-especial-sobre-els-envasos-de-plastic-no-reutilitzables","status":"publish","type":"post","link":"https:\/\/grupsisquella.com\/ca\/2023\/05\/17\/com-es-comptabilitza-limpost-especial-sobre-els-envasos-de-plastic-no-reutilitzables\/","title":{"rendered":"Com es comptabilitza l&#8217;impost especial sobre els envasos de pl\u00e0stic no reutilitzables?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>L&#8217;Institut de Comptabilitat i Auditories de Comptes (ICAC) s&#8217;ha pronunciat sobre el tractament comptable de l&#8217;impost especial sobre els envasos de pl\u00e0stic no reutilitzables.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Llei 7\/2022, de 8 d&#8217;abril, de residus i s\u00f2ls contaminats per a una economia circular, va regular la creaci\u00f3 d&#8217;un impost l&#8217;objectiu del qual \u00e9s fomentar la prevenci\u00f3 de la generaci\u00f3 de residus d&#8217;envasos de pl\u00e0stic no reutilitzables, aix\u00ed com el reciclatge dels residus pl\u00e0stics, i poder contribuir d&#8217;aquesta manera a la circularitat d&#8217;aquest material. Aquest impost va entrar en vigor l&#8217;1 de gener de 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es tracta d&#8217;un tribut de naturalesa indirecta que recau sobre la utilitzaci\u00f3, en el territori d&#8217;aplicaci\u00f3 de l&#8217;impost, d&#8217;envasos no reutilitzables que continguin pl\u00e0stic, tant si es presenten buits, com si es presenten contenint, protegint, manipulant, distribuint i presentant mercaderies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Donat l&#8217;\u00fas tan generalitzat d&#8217;aquesta classe d&#8217;envasos, el nou impost afecta pr\u00e0cticament tota l&#8217;economia a difer\u00e8ncia d&#8217;altres impostos especials que se circumscriuen a sectors espec\u00edfics.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Fet imposable<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El fet imposable de l&#8217;impost \u00e9s el seg\u00fcent:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Estan subjectes a l&#8217;impost la fabricaci\u00f3, la importaci\u00f3 o l&#8217;adquisici\u00f3 intracomunit\u00e0ria dels productes que formen part de l&#8217;\u00e0mbit objectiu de l&#8217;impost.<\/li>\n\n\n\n<li>Tamb\u00e9 est\u00e0 subjecta a l&#8217;impost la introducci\u00f3 irregular en el territori d&#8217;aplicaci\u00f3 de l&#8217;impost dels productes que formen part de l&#8217;\u00e0mbit objectiu de l&#8217;impost.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">S&#8217;entendr\u00e0 que s&#8217;ha produ\u00eft una introducci\u00f3 irregular d&#8217;aquests productes en el territori d&#8217;aplicaci\u00f3 de l&#8217;impost en el cas que qui els posseeixi, comercialitzi, transporti o utilitzi, no acrediti haver realitzat la seva fabricaci\u00f3, importaci\u00f3 o adquisici\u00f3 intracomunit\u00e0ria, o quan no justifiqui que els productes han estat objecte d&#8217;adquisici\u00f3 en el territori espanyol.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contribuents<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El contribuent d&#8217;aquest impost s\u00f3n les persones f\u00edsiques o jur\u00eddiques i les entitats (incloses en l&#8217;article 35.4 de la Llei 58\/2003, de 17 de desembre, General Tribut\u00e0ria) que fabriquin, importin o adquireixin de forma intracomunit\u00e0ria envasos no reutilitzables que continguin pl\u00e0stics, productes pl\u00e0stics semielaborats destinats a l&#8217;obtenci\u00f3 dels envasos i productes que continguin pl\u00e0stics destinats a permetre el tancament, la comercialitzaci\u00f3 o la presentaci\u00f3 d&#8217;envasos no reutilitzables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tractament comptable<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pel que fa al tractament comptable d&#8217;aquest impost, la consulta n\u00fam. 1 emesa per l&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC) i publicada en el Butllet\u00ed n\u00fam. 133, disposa el seg\u00fcent:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tenint en compte el contingut de les Normes de Registre i de Valoraci\u00f3 (NRV) 12a. Impost sobre el valor afegit (IVA), impost general indirecte canari (IGIC) i altres impostos indirectes i 10a. Exist\u00e8ncies (segona part del PGC, Reial decret 1514\/2007), en la mesura en qu\u00e8, d&#8217;acord amb la norma tribut\u00e0ria, l&#8217;empresa adquirent del pl\u00e0stic no tingui dret a la deducci\u00f3 de l&#8217;impost, es comptabilitzar\u00e0 en el moment de la seva meritaci\u00f3 i formar\u00e0 part del preu d&#8217;adquisici\u00f3 del b\u00e9 o servei que el genera.<\/li>\n\n\n\n<li>D&#8217;altra banda, l&#8217;impost no formar\u00e0 part dels ingressos de l&#8217;empresa que el repercuteix.<\/li>\n\n\n\n<li>En cas que l&#8217;impost no fos abonat immediatament en el moment de l&#8217;adquisici\u00f3 intracomunit\u00e0ria o importaci\u00f3, o b\u00e9 en el moment de la primera venda despr\u00e9s de la fabricaci\u00f3, el passiu que s&#8217;origini al contribuent es podr\u00e0 reflectir en una subdivisi\u00f3 del compte 475. Hisenda P\u00fablica, creditora per conceptes fiscals.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Finalment, recordar que a aquest efecte, tots els fabricadors contribuents per aquest impost especial estan obligats a la gesti\u00f3 de la comptabilitat dels productes objecte de l&#8217;impost de manera telem\u00e0tica a trav\u00e9s de la&nbsp;<strong>Seu electr\u00f2nica<\/strong>&nbsp;de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria (AEAT), amb el subministrament electr\u00f2nic dels assentaments comptables dins del mes seg\u00fcent al per\u00edode de liquidaci\u00f3 al qual es refereixi (a aquest efecte el mes d&#8217;agost es considera inh\u00e0bil).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per part seva, els adquirents intracomunitaris de productes objecte de l&#8217;impost que estiguin obligats a inscriure&#8217;s en el registre territorial han de portar un llibre de registre d&#8217;exist\u00e8ncies de manera telem\u00e0tica a trav\u00e9s de la Seu electr\u00f2nica de l&#8217;AEAT dins del mes seg\u00fcent al per\u00edode de liquidaci\u00f3 al qual es refereixi (el mes d&#8217;agost es considera inh\u00e0bil) excepte en aquells per\u00edodes de liquidaci\u00f3 en els quals no resulti quota a ingressar.<\/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>L&#8217;Institut de Comptabilitat i Auditories de Comptes (ICAC) s&#8217;ha pronunciat sobre el tractament comptable de l&#8217;impost especial sobre els envasos de pl\u00e0stic no reutilitzables. La Llei 7\/2022, de 8 d&#8217;abril, de residus i s\u00f2ls contaminats per a una economia circular, va regular la creaci\u00f3 d&#8217;un impost l&#8217;objectiu del qual \u00e9s fomentar la prevenci\u00f3 de la&hellip;<\/p>\n","protected":false},"author":1,"featured_media":8476,"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-8475","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=\"L&#039;Institut de Comptabilitat i Auditories de Comptes (ICAC) s&#039;ha pronunciat sobre el tractament comptable de l&#039;impost especial sobre els envasos de pl\u00e0stic no reutilitzables. La Llei 7\/2022, de 8 d&#039;abril, de residus i s\u00f2ls contaminats per a una economia circular, va regular la creaci\u00f3 d&#039;un impost l&#039;objectiu del qual \u00e9s fomentar la prevenci\u00f3 de la\" \/>\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\/05\/17\/com-es-comptabilitza-limpost-especial-sobre-els-envasos-de-plastic-no-reutilitzables\/\" \/>\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=\"Com es comptabilitza l\u2019impost especial sobre els envasos de pl\u00e0stic no reutilitzables? - Grup Sisquella\" \/>\n\t\t<meta property=\"og:description\" content=\"L&#039;Institut de Comptabilitat i Auditories de Comptes (ICAC) s&#039;ha pronunciat sobre el tractament comptable de l&#039;impost especial sobre els envasos de pl\u00e0stic no reutilitzables. 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