{"id":2166,"date":"2020-03-03T00:00:00","date_gmt":"2020-03-02T23:00:00","guid":{"rendered":"https:\/\/www.gestoriadelaguardia.com\/?p=2166"},"modified":"2025-04-30T13:43:03","modified_gmt":"2025-04-30T11:43:03","slug":"liva-en-les-operacions-comercials-fallides","status":"publish","type":"post","link":"https:\/\/www.gestoriadelaguardia.com\/ca\/2020\/03\/liva-en-les-operacions-comercials-fallides\/","title":{"rendered":"L\u2019IVA en les operacions comercials fallides"},"content":{"rendered":"<p>[vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][vc_empty_space][vc_custom_heading text=&#8221;En cas d\u2019impagament d\u2019una factura, cal estar amatents per recuperar l\u2019iva pr\u00e8viament ingressat a l&#8217;AEAT.&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][vc_column_text]<span style=\"font-weight: 400;\">L\u2019IMPAGAMENT d\u2019una factura, sempre que s\u2019hagi instat pr\u00e8viament la corresponent reclamaci\u00f3 judicial o requeriment notarial, d\u00f3na dret a recuperar l\u2019IVA pr\u00e8viament declarat i ingressat a l\u2019AEAT, sempre i quan es compleixin una s\u00e8rie de requisits formals i terminis legalment establerts.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La declaraci\u00f3 de concurs d\u2019un deutor que tenia una factura impagada,<\/span> <span style=\"font-weight: 400;\">tamb\u00e9 dona dret a recuperar aquest IVA a l\u2019empresari, si b\u00e9, en aquest cas, de forma directa i sense subjecci\u00f3 a qualsevol altre circumst\u00e0ncia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cal estar molt atents ja que aquesta possibilitat est\u00e0 subjecta al compliment estricte d\u2019uns terminis i unes formalitats de manera que, exhaurit el termini, desapareix de forma definitiva aquest dret, i llavors l\u2019\u00fanica possibilitat de rescabalament queda limitada a la provisi\u00f3 comptable per p\u00e8rdua, operaci\u00f3 amb efectes molt m\u00e9s limitats i que no implica la recuperaci\u00f3 de caixa neta per l\u2019empresari.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">El nostre sup\u00f2sit de fet, a difer\u00e8ncia de la provisi\u00f3, s\u00ed que genera caixa i ens permet demanar la devoluci\u00f3 de l\u2019IVA pr\u00e8viament ingressat a hisenda. De manera que, transcorregut un determinat termini i havent constatat l\u2019empresari que definitivament l\u2019IVA pagat a hisenda no s\u2019ha ingressat pr\u00e8viament a la caixa de l\u2019empresa per part del client, l\u2019AEAT ens permet llavors articular el mecanisme de la seva devoluci\u00f3 per restablir l\u2019equilibri financer a nivell d\u2019impostos d\u2019una operaci\u00f3 fallida. \u00c9s a dir, l\u2019IVA que no hem cobrat del client, no l\u2019hem d\u2019acabar pagant a l\u2019AEAT. Per\u00f2 per no fer-ho legalment hem de complir estrictament el que disposa el text legal de la Llei de l\u2019IVA.\u00a0<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][vc_empty_space][vc_custom_heading text=&#8221;Quan podrem acollir-nos a aquesta possibilitat?&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][vc_column_text]<\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Quan un client de l\u2019empresari que t\u00e9 pendent de pagament una factura hagi estat\u00a0 declarat en concurs de creditors, o b\u00e9,\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Quan ha transcorregut un per\u00edode de sis mesos o un any des de la data d\u2019emissi\u00f3 de la factura sense que s\u2019hagi pogut cobrar -un any a les grans empreses- havent pr\u00e8viament reclamat el pagament d\u2019aquella factura via judicial o via notarial.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Si es compleix la segona possibilitat, cal complir les formalitats exigides a continuaci\u00f3:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Emissi\u00f3 de factura rectificativa.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Enviament d\u2019aquesta factura al deutor de forma fefaent.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Comunicaci\u00f3 a l\u2019AEAT informant la reducci\u00f3 de les bases.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Cal fer aquestes operacions dintre dels dos mesos posteriors a la declaraci\u00f3 de concurs, o b\u00e9, dintre dels tres mesos posteriors al transcurs del per\u00edode de sis mesos o d\u2019un any post meritaci\u00f3 de l\u2019impost.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aconsellem activar controls pels venciments per no fallar en els terminis d\u2019execuci\u00f3 dels tr\u00e0mits o de presentaci\u00f3. Nom\u00e9s aix\u00ed podrem procedir a la recuperaci\u00f3 de caixa a trav\u00e9s de la devoluci\u00f3 a la seg\u00fcent liquidaci\u00f3 de l\u2019IVA de les quantitats que si b\u00e9 inicialment havien meritat l\u2019impost, finalment haurien estat indegudament ingressades a l\u2019AEAT per no haver-les rebut del deutor.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Igualment, per aconseguir l\u2019\u00e8xit de l\u2019operaci\u00f3, cal recordar que, per considerar un deute com a incobrable, aquest ha d\u2019haver estat pr\u00e8viament\u00a0 reclamat via judicial o via notarial.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ambdues alternatives fan possible la recuperaci\u00f3 de l\u2019impost indegudament meritat, per\u00f2 sempre recomanem l\u2019exercici de la via judicial, doncs aquest cam\u00ed \u00e9s l\u2019\u00fanic que ens possibilitar\u00e0 a mig\/llarg termini l\u2019acc\u00e9s al patrimoni del deutor per recuperar tamb\u00e9 el deute principal.\u00a0<\/span>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][vc_column_text]<\/p>\n<div id=\"contentsContainer\">\n<div id=\"contents\">\n<p id=\"E270\"><em><span id=\"E271\" class=\"qowt-font7-Georgia\" style=\"color: #999999;\">Josep Pallej\u00e0 Monn\u00e9.<\/span><\/em><\/p>\n<\/div>\n<\/div>\n<div id=\"contentsContainer\">\n<div id=\"contents\">\n<p id=\"E272\"><em><span id=\"E273\" class=\"qowt-font7-Georgia\" style=\"color: #999999;\">Advocat 684 Reus i 1794 Tarragona.<\/span><\/em><\/p>\n<p id=\"E274\"><em><span id=\"E275\" class=\"qowt-font7-Georgia\" style=\"color: #999999;\">jpalleja@palleja.com<\/span><\/em><\/p>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][vc_empty_space][vc_custom_heading text=&#8221;En cas d\u2019impagament d\u2019una factura, cal estar amatents per recuperar l\u2019iva pr\u00e8viament ingressat a l&#8217;AEAT.&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][vc_column_text]L\u2019IMPAGAMENT d\u2019una factura, sempre que s\u2019hagi instat pr\u00e8viament la corresponent reclamaci\u00f3 judicial o requeriment notarial, d\u00f3na dret a recuperar l\u2019IVA pr\u00e8viament declarat i ingressat a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[],"class_list":["post-2166","post","type-post","status-publish","format-standard","hentry","category-noticies"],"_links":{"self":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts\/2166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/comments?post=2166"}],"version-history":[{"count":1,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts\/2166\/revisions"}],"predecessor-version":[{"id":4634,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts\/2166\/revisions\/4634"}],"wp:attachment":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/media?parent=2166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/categories?post=2166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/tags?post=2166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}