{"id":13825,"date":"2025-05-14T19:20:55","date_gmt":"2025-05-14T17:20:55","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13825"},"modified":"2025-05-19T18:59:40","modified_gmt":"2025-05-19T16:59:40","slug":"deduccio-de-l-iva-i-data-de-meritacio-una-relacio-que-cal-controlar","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/deduccio-de-l-iva-i-data-de-meritacio-una-relacio-que-cal-controlar\/","title":{"rendered":"Deducci\u00f3 de l’IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar"},"content":{"rendered":"

El dret a deduir l’IVA no \u00e9s indefinit ni autom\u00e0tic. Encara que tinguis una factura v\u00e0lida, nom\u00e9s podr\u00e0s deduir l’IVA si es compleixen dues condicions: que l’operaci\u00f3 s’hagi reportat i que no hagin passat m\u00e9s de quatre anys. A m\u00e9s, hi ha casos especials que modifiquen aquesta regla general. Te’ls expliquem a continuaci\u00f3\u2026<\/p>\n

\n

Un dels aspectes clau en la gesti\u00f3 fiscal de qualsevol empresa o professional \u00e9s la correcta aplicaci\u00f3 del dret a deduir l’IVA suportat en les seves operacions. Aquest dret,\u00a0 s’ha d’exercir complint uns certs requisits, tant materials com temporals, per a evitar la seva p\u00e8rdua o possibles conting\u00e8ncies en una inspecci\u00f3.<\/p>\n

Quan neix el dret a deduir l’IVA?<\/h3>\n

Regla general. E<\/strong>l dret a deduir neix quan es merita l’impost, sempre que el subjecte passiu posseeixi el document justificatiu v\u00e0lid (factura completa o simplificada, segons el cas).<\/p>\n

Exemple:<\/em> si la seva empresa rep una factura a l’abril per una compra feta aquest mateix mes, i disposa d’aquesta factura, podr\u00e0 deduir aquest IVA en la declaraci\u00f3 del segon trimestre.<\/p>\n

Casos especials<\/h3>\n

1. Operacions assimilades a importacions.<\/strong> En aquests casos el dret a deduir es genera en finalitzar el per\u00edode a qu\u00e8 es refereix la declaraci\u00f3-liquidaci\u00f3 duanera.<\/p>\n

2. Lliuraments ocasionals de mitjans de transport nous. <\/strong>El dret a deduir neix quan es produeix el lliurament.<\/p>\n

3. Lliuraments d’objectes d’art, antiguitats i objectes de col\u00b7lecci\u00f3. <\/strong>Si s’aplica el r\u00e8gim general, el dret neix quan es reporti l’IVA del lliurament del revenedor<\/p>\n

4. R\u00e8gim especial del criteri de caixa. <\/strong>En aquest r\u00e8gim, regulat en l’article 163 decies<\/em> LIVA, el dret a deduir es posposa fins a:<\/p>\n

    \n
  • El moment del pagament total o parcial de la factura (nom\u00e9s per l’efectivament abonat), o<\/li>\n
  • el 31 de desembre de l’any seg\u00fcent al de l’operaci\u00f3, si el pagament no s’ha efectuat abans (art. 99.Dos LIVA).<\/li>\n<\/ul>\n

    5. Operacions tur\u00edstiques. <\/strong>En operacions lligades a l’organitzaci\u00f3 de viatges fora del r\u00e8gim especial d’ag\u00e8ncies (arts. 146 i 147 LIVA), el dret a deduir es genera en el moment en qu\u00e8 es merita l’impost de l’operaci\u00f3 final.<\/p>\n

    Quant temps tinc per a deduir l’IVA?<\/h3>\n

    El dret a deducci\u00f3 caduca al cap de quatre anys des del moment en qu\u00e8 es va poder exercir (art. 100.Un LIVA). Transcorregut aquest termini, no podr\u00e0 computar l’IVA suportat, encara que tingui la factura.<\/p>\n

    Exemple:<\/em><\/p>\n

    Si va rebre una factura de compra el juny de 2021, t\u00e9 fins a juny de 2025 per a deduir-la. Si intenta fer-ho el juliol de 2025, l’Ag\u00e8ncia Tribut\u00e0ria podr\u00e0 rebutjar-la per estar fora de termini.<\/p>\n

      \n
    • Atenci\u00f3.<\/strong> Si existeix una controv\u00e8rsia administrativa o judicial pendent que afecti la deducci\u00f3 (per exemple, per import discutit o la seva proced\u00e8ncia), el termini de caducitat s’interromp fins que hi hagi una resoluci\u00f3 ferma (art. 100.Dos LIVA).<\/li>\n<\/ul>\n

      Des del nostre despatx recomanem:<\/h3>\n
        \n
      • Revisar peri\u00f2dicament les factures rebudes i la seva correcta comptabilitzaci\u00f3.<\/li>\n
      • Controlar els terminis de deducci\u00f3 en factures antigues no registrades.<\/li>\n
      • Utilitzar programari de gesti\u00f3 que alerti de deduccions caducades.<\/li>\n
      • Consultar sempre abans d’intentar deduir factures amb m\u00e9s de dos anys d’antiguitat o emeses en anys anteriors.<\/li>\n<\/ul>\n

        \"\"<\/p>\n

        Es poden posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que puguin tenir sobre aquesta q\u00fcesti\u00f3, trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat<\/em><\/span><\/h3>\n

        ,<\/p>\n","protected":false},"excerpt":{"rendered":"

        El dret a deduir l’IVA no \u00e9s indefinit ni autom\u00e0tic. Encara que tinguis una factura v\u00e0lida, nom\u00e9s podr\u00e0s deduir l’IVA si es compleixen dues condicions: que l’operaci\u00f3 s’hagi reportat i que no hagin passat m\u00e9s de quatre anys. A m\u00e9s, hi ha casos especials que modifiquen aquesta regla general. Te’ls expliquem a continuaci\u00f3\u2026 Un dels […]<\/p>\n","protected":false},"author":18,"featured_media":13822,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,16],"tags":[3085,354,3084],"class_list":["post-13825","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-deduccio-de-liva","tag-deduccio-iva-suportat","tag-dret-deduccio-iva"],"acf":[],"yoast_head":"\nDeducci\u00f3 de l'IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/deduccio-de-l-iva-i-data-de-meritacio-una-relacio-que-cal-controlar\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deducci\u00f3 de l'IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El dret a deduir l’IVA no \u00e9s indefinit ni autom\u00e0tic. 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