{"id":6435,"date":"2022-03-04T13:49:22","date_gmt":"2022-03-04T11:49:22","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/els-negocis-tancats-per-la-pandemia-poden-demanar-la-devolucio-dimpostos\/"},"modified":"2022-03-04T13:49:22","modified_gmt":"2022-03-04T11:49:22","slug":"els-negocis-tancats-per-la-pandemia-poden-demanar-la-devolucio-dimpostos","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/els-negocis-tancats-per-la-pandemia-poden-demanar-la-devolucio-dimpostos\/","title":{"rendered":"Els negocis tancats per la pand\u00e8mia poden demanar la devoluci\u00f3 d’impostos"},"content":{"rendered":"\n
Si teniu un hotel, un sal\u00f3 de jocs, un bar, restaurant o ag\u00e8ncia de viatges i us va afectar la pand\u00e8mia, podeu reclamar la devoluci\u00f3 de tot o de part del IAE satisfet en els exercicis 2020 i 2021. <\/h5>\n\n\n\n

Dret a reclamar la devoluci\u00f3 del IAE<\/h3>\n\n\n\n

En\u00a0els \u00faltims mesos s’han produ\u00eft sent\u00e8ncies en les que els tribunals han reconegut el dret a reclamar als ajuntaments la devoluci\u00f3 total o parcial de l’Impost sobre activitats econ\u00f2miques (IAE) satisfet en els anys 2020 i 2021, quan en aquests exercicis no s’hagu\u00e9s generat, total o parcialment, l’activitat a conseq\u00fc\u00e8ncia de les restriccions adoptades per les autoritatats amb motiu de la pand\u00e8mia per la COVID-19.<\/p>\n\n\n\n

Empreses i empresaris de diversos sectors (hostaleria, joc, propietaris d’hotels, etc.) van pagar l’impost sobre activitats econ\u00f2miques (IAE) corresponent a tot l’exercici 2020 i 2021, tot i que, durant una part important d’aquest per\u00edode, l’establiment va restar tancat i, per tant, no va tenir activitat econ\u00f2mica, o b\u00e9 l’activitat es va dur a terme amb restriccions.<\/strong><\/p>\n\n\n\n

El fet imposable de l\u00b4IAE est\u00e0 constitu\u00eft pel mer exercici d’activitats econ\u00f2miques. Ara b\u00e9, encara que la mateixa normativa de l’impost preveu que les quotes de l’IAE s\u00f3n irreductibles (per exemple, per la baixa temporal de l’activitat), s\u00ed que contempla que es puguin prorratejar per trimestres naturals pel cessament de l’activitat en algun moment de l’exercici, i aix\u00f2 habilita el contribuent per sol\u00b7licitar la devoluci\u00f3 de la part de la quota corresponent als trimestres naturals en els quals s’hagu\u00e9s cessat l’activitat.<\/p>\n\n\n\n

\u00c9s sobre la base d’aquest fonament que podrien existir arguments per poder reclamar davant el corresponent Ajuntament la devoluci\u00f3, encara que sigui parcial, del IAE dels exercicis 2020 i 2021, ja que en els mateixos no s’ha pogut generat normalment l’activitat per la pand\u00e8mia. Es tracta, per tant, d’un sup\u00f2sit d’abs\u00e8ncia de fet imposable del IAE.<\/p>\n\n\n\n

Entre altres, cal destacar les seg\u00fcents sent\u00e8ncies:<\/h3>\n\n\n\n

1. El Tribunal Superior de Just\u00edcia d’Extremadura, en la seva sent\u00e8ncia del 2 de desembre de 2021, reconeix el dret del contribuent a obtenir una reducci\u00f3 proporcional de la quota de l’IAE.<\/p>\n\n\n\n

2. El Jutjat Contenci\u00f3s Administratiu n\u00fam. 2 de Santander ha dictat una sent\u00e8ncia de 16 de desembre de 2021, en la qual ha anul\u00b7lat el rebut de l’IAE de 2020 d’una entitat.<\/p>\n\n\n\n

3. El Jutjat Contenci\u00f3s Administratiu n\u00fam. 3 de Val\u00e8ncia, en la seva sent\u00e8ncia de l’11 de gener de 2022, que ha estimat el recurs d’una empresa hotelera contra l’Ajuntament de Val\u00e8ncia i acorda que li siguin reemborsats 26.888,70 euros de l’IAE de l’exercici de 2020.<\/p>\n\n\n\n

Possibilitat de rec\u00f3rrer a l’Ajuntament per sol\u00b7licitar la devoluci\u00f3 de l’IAE<\/h3>\n\n\n\n

Aquestes interpretacions judicials obren la porta al fet que els empresaris afectats per les restriccions provocades per la COVID-19 en l’exercici de la seva activitat, puguin demanar la devoluci\u00f3 de l’IAE (aix\u00ed com de determinades taxes) indegudament pagades. Per a aix\u00f2 resultar\u00e0 fonamental analitzar quin \u00e9s el procediment adequat per activar aquesta petici\u00f3 de devoluci\u00f3.<\/strong><\/p>\n\n\n\n

Encara que aquestes sent\u00e8ncies a\u00efllades no constitueixen jurisprud\u00e8ncia i, per tant, les seves resolucions no s\u00f3n vinculants per a l’administraci\u00f3 local, aplanen el cam\u00ed per a les possibles reclamacions que es puguin interposar sobre la base que els tribunals estan acollint favorablement la necessitat de (i) tenir en compte les excepcionals circumst\u00e0ncies que van afectar l’exercici 2020\/2021 a conseq\u00fc\u00e8ncia de la pand\u00e8mia; i de (ii) garantir el respecte als principis de capacitat econ\u00f2mica i no confiscatori, que regeixen en el nostre sistema tributari.<\/p>\n\n\n\n

Cal estudiar cada cas concret i analitzar el compliment dels requisits que la jurisprud\u00e8ncia est\u00e0 marcant per a la proced\u00e8ncia de la devoluci\u00f3.<\/p>\n\n\n\n

\"\"<\/a><\/figure>\n\n\n\n
Us podeu posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que puguin tenir sobre aquest tema.<\/em><\/h5>\n\n\n\n
<\/div>\n","protected":false},"excerpt":{"rendered":"

Si teniu un hotel, un sal\u00f3 de jocs, un bar, restaurant o ag\u00e8ncia de viatges i us va afectar la pand\u00e8mia, podeu reclamar la devoluci\u00f3 de tot o de part del IAE satisfet en els exercicis 2020 i 2021. 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