{"id":9106,"date":"2024-11-20T16:39:57","date_gmt":"2024-11-20T15:39:57","guid":{"rendered":"https:\/\/grupsisquella.com\/?p=9106"},"modified":"2024-11-27T16:42:38","modified_gmt":"2024-11-27T15:42:38","slug":"requisits-per-a-deduir-liva-mes-enlla-de-les-factures","status":"publish","type":"post","link":"https:\/\/grupsisquella.com\/ca\/2024\/11\/20\/requisits-per-a-deduir-liva-mes-enlla-de-les-factures\/","title":{"rendered":"Requisits per a deduir l&#8217;IVA: m\u00e9s enll\u00e0 de les factures"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">El Tribunal Econ\u00f2mic Administratiu Central (TEAC), mitjan\u00e7ant resoluci\u00f3 de data 27 de setembre de 2024 ha establert importants criteris relacionats amb les devolucions de l&#8217;IVA suportat per empresaris i professionals no establerts en el territori d&#8217;aplicaci\u00f3 de l&#8217;impost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aquesta resoluci\u00f3 aborda els requisits per a la deducci\u00f3 i devoluci\u00f3 de quotes suportades, aclarint aspectes fonamentals sobre l&#8217;acreditaci\u00f3 d&#8217;operacions i el tractament de la falta de justificaci\u00f3 de pagaments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El TEAC estableix que el pagament de les factures no \u00e9s un requisit obligatori per a la devoluci\u00f3 de l&#8217;IVA suportat per no establerts, segons l&#8217;article 119 de la Llei de l&#8217;IVA. La falta de justificants de pagament no \u00e9s suficient per si sola per denegar la devoluci\u00f3, i \u00e9s necess\u00e0ria una comprovaci\u00f3 addicional que demostri la inexist\u00e8ncia o falsedat de les operacions. Aquest criteri refor\u00e7a els drets dels contribuents i flexibilitza la valoraci\u00f3 de proves, que permet l&#8217;aportaci\u00f3 de documentaci\u00f3 en via revisora. La resoluci\u00f3 anul\u00b7la actes administratius que van denegar devolucions basant-se \u00fanicament en la falta de pagaments acreditats.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>I. Context i resoluci\u00f3 del cas<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Fets principals:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L&#8217;entitat reclamant va sol\u00b7licitar devolucions de l&#8217;IVA suportat per per\u00edodes fiscals de 2021 i 2022, presentant factures i justificants de pagament.<\/li>\n\n\n\n<li>L&#8217;Oficina Nacional de Gesti\u00f3 Tribut\u00e0ria va denegar parcialment aquestes devolucions, argumentant falta de documentaci\u00f3 adequada per a acreditar el pagament de les factures relacionades amb les operacions declarades.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Decisi\u00f3 del TEAC:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S&#8217;admet documentaci\u00f3 aportada en via de revisi\u00f3, inclosos els extractes bancaris i declaracions de prove\u00efdors.<\/li>\n\n\n\n<li>El TEAC conclou que la falta de justificaci\u00f3 del pagament de factures no \u00e9s, per si sola, prou motiu per a denegar la devoluci\u00f3 de les quotes suportades, tret que es demostri que les operacions documentades s\u00f3n fict\u00edcies.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Resultat:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El TEAC estima la reclamaci\u00f3 i anul\u00b7la els actes administratius que van denegar parcialment les devolucions, ordenant la devoluci\u00f3 de les quotes suportades inicialment rebutjades.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>II. Principals criteris del TEAC<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Acreditaci\u00f3 de la realitat de les operacions:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L&#8217;article 119 de la Llei de l&#8217;IVA no exigeix expressament l&#8217;acreditaci\u00f3 del pagament com a requisit per al dret a la devoluci\u00f3.<\/li>\n\n\n\n<li>La realitat de les operacions ha de ser comprovada a trav\u00e9s d&#8217;una valoraci\u00f3 integral de la documentaci\u00f3 aportada, incloses les certificacions de prove\u00efdors i altres mitjans de prova v\u00e0lids.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Aportaci\u00f3 de proves en via de revisi\u00f3:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La resoluci\u00f3 reafirma que es poden presentar proves addicionals en la via econ\u00f2mica administrativa, sempre que no existeixi ab\u00fas o mal\u00edcia en la conducta del reclamant.<\/li>\n\n\n\n<li>El TEAC considera que l&#8217;Administraci\u00f3 ha de valorar aquestes proves abans de denegar la devoluci\u00f3 sol\u00b7licitada.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Esfor\u00e7 addicional en la comprovaci\u00f3:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La denegaci\u00f3 de devolucions basades \u00fanicament en la falta de justificants de pagament \u00e9s insuficient.<\/li>\n\n\n\n<li>L&#8217;Administraci\u00f3 ha de demostrar, mitjan\u00e7ant comprovacions addicionals, que les operacions documentades s\u00f3n inexistents o falses.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>III. Implicacions per a contribuents i administracions<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Per als contribuents:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Podran exercir el dret a la devoluci\u00f3 de l&#8217;IVA suportat, fins i tot en cas d&#8217;abs\u00e8ncia de justificants de pagament, sempre que acreditin la realitat de les operacions mitjan\u00e7ant altres mitjans v\u00e0lids.<\/li>\n\n\n\n<li>En via de revisi\u00f3, \u00e9s possible aportar proves addicionals per a sostenir la sol\u00b7licitud de devoluci\u00f3.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Per a l&#8217;Administraci\u00f3 Tribut\u00e0ria:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La resoluci\u00f3 emfatitza la necessitat d&#8217;una an\u00e0lisi exhaustiva de la documentaci\u00f3 aportada, evitant decisions basades \u00fanicament en la falta de justificants de pagament.<\/li>\n\n\n\n<li>Es refor\u00e7a l&#8217;obligaci\u00f3 de comprovar la falsedat de les operacions abans de denegar devolucions.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La resoluci\u00f3 del TEAC inclou criteris significatius que conv\u00e9 detallar i reflexionar, ja que impacten en la pr\u00e0ctica de la devoluci\u00f3 de l&#8217;IVA en situacions similars.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>No obligatorietat de justificar el pagament de factures:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L&#8217;article 119 de la Llei de l&#8217;IVA\u00a0<strong>no estableix el pagament de les factures com a requisit imprescindible<\/strong>\u00a0per a la devoluci\u00f3.<\/li>\n\n\n\n<li>La deducci\u00f3 i devoluci\u00f3 de l&#8217;IVA s&#8217;han de centrar en la r<strong>ealitat de les operacions<\/strong>\u00a0i no exclusivament en el seu pagament.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Distinci\u00f3 entre requisits materials i formals:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Requisits materials:<\/strong>\u00a0l&#8217;operaci\u00f3 ha de ser real i vinculada a l&#8217;activitat econ\u00f2mica del sol\u00b7licitant.<\/li>\n\n\n\n<li><strong>Requisits formals:<\/strong>\u00a0factures correctes i conformes a la normativa han de sostenir les operacions.<\/li>\n\n\n\n<li>Tots dos s&#8217;han de complir de manera simult\u00e0nia, per\u00f2 el requisit material (realitat de l&#8217;operaci\u00f3) t\u00e9 m\u00e9s pes.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Esfor\u00e7 addicional de l&#8217;Administraci\u00f3:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La falta de justificants de pagament no \u00e9s suficient per a rebutjar una devoluci\u00f3; ha d&#8217;haver-hi\u00a0<strong>proves raonades<\/strong>\u00a0que les operacions s\u00f3n fict\u00edcies.<\/li>\n\n\n\n<li>L&#8217;Administraci\u00f3 ha de demostrar la falsedat de les operacions, la qual cosa imposa una c\u00e0rrega de comprovaci\u00f3 addicional.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IV. Aportaci\u00f3 de proves<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Flexibilitat del proc\u00e9s:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El contribuent pot aportar nova documentaci\u00f3 en la via econ\u00f2mica administrativa si inicialment no va presentar proves suficients.<\/li>\n\n\n\n<li>L&#8217;aportaci\u00f3 extempor\u00e0nia de proves \u00e9s v\u00e0lida sempre que no hi hagi ab\u00fas o mala fe.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Normativa i jurisprud\u00e8ncia aplicable:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La\u00a0<strong>Directiva 2008\/9\/CE<\/strong>\u00a0i resolucions del Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE) sostenen el dret a esmenar una sol\u00b7licitud mitjan\u00e7ant la presentaci\u00f3 de proves addicionals.<\/li>\n\n\n\n<li>A Espanya, el\u00a0<strong>Tribunal Suprem<\/strong>\u00a0i el TEAC han confirmat aquesta postura, afavorint un enfocament m\u00e9s flexible en l&#8217;avaluaci\u00f3 de devolucions.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Exemples de documentaci\u00f3 admissible en revisi\u00f3:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Certificacions de prove\u00efdors que acreditin el pagament o la relaci\u00f3 comercial.<\/li>\n\n\n\n<li>Extractes bancaris addicionals.<\/li>\n\n\n\n<li>Taules de relaci\u00f3 entre pagaments i factures espec\u00edfiques.<\/li>\n\n\n\n<li>Declaracions explicatives del sol\u00b7licitant o de tercers involucrats.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V. Repercussions per a empresaris no establerts<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Avantatges:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Els empresaris no establerts tenen m\u00e9s oportunitats de justificar els seus drets en cas de devolucions parcials.<\/li>\n\n\n\n<li>La possibilitat d&#8217;aportar proves en via revisora incrementa les garanties processals.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Responsabilitats:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c9s fonamental mantenir registres clars i complets que vinculin operacions i factures amb els pagaments efectuats.<\/li>\n\n\n\n<li>Encara que el pagament no sigui requisit obligatori, comptar amb justificants s\u00f2lids pot prevenir conflictes.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Consells pr\u00e0ctics per a contribuents<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Prevenci\u00f3 des de l&#8217;inici:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Asseguri&#8217;s que les factures estiguin correctament emeses i compleixin amb els requisits legals.<\/li>\n\n\n\n<li>Mantingui extractes bancaris i documentaci\u00f3 que relacioni cada pagament amb les factures corresponents.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>En cas de denegaci\u00f3 parcial:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Revisi detalladament els motius de la denegaci\u00f3.<\/li>\n\n\n\n<li>Prepari proves addicionals que reforcin la relaci\u00f3 entre els pagaments i les operacions documentades.<\/li>\n\n\n\n<li>Consideri presentar un recurs econ\u00f2mic administratiu, citant les resolucions rellevants del TEAC i la jurisprud\u00e8ncia europea.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>La resoluci\u00f3 del TEAC del 27 de setembre de 2024 refor\u00e7a els drets dels contribuents, especialment en el context de devolucions d&#8217;IVA a no establerts. Aquest enfocament busca equilibrar el control fiscal amb la protecci\u00f3 dels drets d&#8217;empresaris i professionals.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es poden 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>El Tribunal Econ\u00f2mic Administratiu Central (TEAC), mitjan\u00e7ant resoluci\u00f3 de data 27 de setembre de 2024 ha establert importants criteris relacionats amb les devolucions de l&#8217;IVA suportat per empresaris i professionals no establerts en el territori d&#8217;aplicaci\u00f3 de l&#8217;impost. Aquesta resoluci\u00f3 aborda els requisits per a la deducci\u00f3 i devoluci\u00f3 de quotes suportades, aclarint aspectes fonamentals&hellip;<\/p>\n","protected":false},"author":2,"featured_media":9107,"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-9106","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=\"El Tribunal Econ\u00f2mic Administratiu Central (TEAC), mitjan\u00e7ant resoluci\u00f3 de data 27 de setembre de 2024 ha establert importants criteris relacionats amb les devolucions de l&#039;IVA suportat per empresaris i professionals no establerts en el territori d&#039;aplicaci\u00f3 de l&#039;impost. 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