{"id":7087,"date":"2023-01-25T14:18:17","date_gmt":"2023-01-25T12:18:17","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/novetats-en-la-recuperacio-de-l-iva-meritat-per-credits-incobrables\/"},"modified":"2023-01-25T14:18:17","modified_gmt":"2023-01-25T12:18:17","slug":"novetats-en-la-recuperacio-de-l-iva-meritat-per-credits-incobrables","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/novetats-en-la-recuperacio-de-l-iva-meritat-per-credits-incobrables\/","title":{"rendered":"Novetats en la recuperaci\u00f3 de l&#8217;IVA meritat per cr\u00e8dits incobrables"},"content":{"rendered":"<h5>S&#8217;amplia de tres a sis mesos el termini que la seva empresa disposar\u00e0 per a dur a terme els tr\u00e0mits necessaris de recuperaci\u00f3 de l&#8217;IVA.<\/h5>\n<hr \/>\n<p>S&#8217;ha introdu\u00eft millores crucials per la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-22128\">Llei 31\/2022<\/a> de pressupostos generals de l&#8217;Estat per a l&#8217;any 2023 (LPGE) a l&#8217;hora de recuperar l&#8217;IVA repercutit, amb l&#8217;ampliaci\u00f3 dels terminis per a dur a terme els tr\u00e0mits i flexibilitzant-se la manera de reclamar el pagament.<\/p>\n<h3><strong>Requisits per poder recuperar l&#8217;IVA dels impagats fins a 2022<\/strong><\/h3>\n<ul>\n<li>Havien d&#8217;haver transcorregut sis mesos o un any des de la data de la venda o de la prestaci\u00f3 del servei. Facturant m\u00e9s de 6.101.121,04 euros a l&#8217;any, el termini d&#8217;espera era d&#8217;un any.<\/li>\n<li>Que s&#8217;hagu\u00e9s reclamat el deute per via judicial o per requeriment notarial.<\/li>\n<li>I que la rectificaci\u00f3 de les factures impagades i la resta de tr\u00e0mits per recuperar l&#8217;IVA es realitzessin en els tres mesos seg\u00fcents al transcurs del termini de sis mesos o del termini de l&#8217;any, segons correspongu\u00e9s.<\/li>\n<\/ul>\n<p>A m\u00e9s, en cas que el client mor\u00f3s no actu\u00e9s en la condici\u00f3 d&#8217;empresari o professional (\u00e9s a dir, si era un particular o un ens p\u00fablic), nom\u00e9s era possible recuperar l&#8217;IVA de les factures de m\u00e9s de 300 euros (IVA excl\u00f2s). En cas de factures d&#8217;un import igual o inferior l&#8217;empresa havia de donar l&#8217;IVA per perdut.<\/p>\n<h3><strong>Nova regulaci\u00f3 a partir del 2023<\/strong><\/h3>\n<ul>\n<li>Es permet la modificaci\u00f3 de la base imposable en cas de cr\u00e8dits incobrables a conseq\u00fc\u00e8ncia d&#8217;un <strong>proc\u00e9s d&#8217;insolv\u00e8ncia declarada per un \u00f2rgan jurisdiccional d&#8217;un altre estat membre<\/strong>.<\/li>\n<\/ul>\n<ul>\n<li>Es <strong>rebaixa de 300 a 50 euros<\/strong> l&#8217;import m\u00ednim de la base imposable de l&#8217;operaci\u00f3 quan el <strong>destinatari mor\u00f3s tingui la condici\u00f3 de consumidor final<\/strong> (quan el client no actua com a empresari o professional). Cal entendre que aquest canvi afecta no nom\u00e9s a les operacions realitzades a partir de 2023 sin\u00f3 tamb\u00e9 a les realitzades anteriorment i que encara estiguin en termini per a ser rectificades.<\/li>\n<\/ul>\n<ul>\n<li>S&#8217;estableix la possibilitat de <strong>substituir la reclamaci\u00f3<\/strong> (que \u00e9s un dels requisits per a recuperar l&#8217;IVA), <strong>judicial o requeriment notarial previ al deutor per qualsevol altre mitj\u00e0<\/strong> que acrediti fefaentment la reclamaci\u00f3 del cobrament al deutor (per exemple, mitjan\u00e7ant un burofax).<\/li>\n<\/ul>\n<ul>\n<li>S&#8217;<strong>est\u00e9n de 3 a 6 mesos el termini per a recuperar l&#8217;impost<\/strong> des que el cr\u00e8dit \u00e9s declarat incobrable. Aquesta \u00faltima mesura s&#8217;acompanya d&#8217;un r\u00e8gim transitori perqu\u00e8 es puguin acollir al nou termini de sis mesos tots els subjectes passius de l&#8217;IVA el termini de modificaci\u00f3 dels quals no hagu\u00e9s caducat el dia 1 de gener de 2023.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors9_50249475.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-685\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors9_50249475.jpg\" alt=\"\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors9_50249475.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors9_50249475-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<h3><em><span style=\"color: #0000ff;\">Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/span><\/em><\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S&#8217;amplia de tres a sis mesos el termini que la seva empresa disposar\u00e0 per a dur a terme els tr\u00e0mits necessaris de recuperaci\u00f3 de l&#8217;IVA. S&#8217;ha introdu\u00eft millores crucials per la Llei 31\/2022 de pressupostos generals de l&#8217;Estat per a l&#8217;any 2023 (LPGE) a l&#8217;hora de recuperar l&#8217;IVA repercutit, amb l&#8217;ampliaci\u00f3 dels terminis per a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":629,"comment_status":"open","ping_status":"open","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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":[21,41,15],"tags":[2437,2438,2439],"class_list":["post-7087","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-rm-assessors","tag-descomptar-iva-impagats","tag-iva-dels-morosos","tag-recuperar-iva-deutes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novetats en la recuperaci\u00f3 de l&#039;IVA meritat per cr\u00e8dits incobrables | 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\/novetats-en-la-recuperacio-de-l-iva-meritat-per-credits-incobrables\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novetats en la recuperaci\u00f3 de l&#039;IVA meritat per cr\u00e8dits incobrables | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"S&#8217;amplia de tres a sis mesos el termini que la seva empresa disposar\u00e0 per a dur a terme els tr\u00e0mits necessaris de recuperaci\u00f3 de l&#8217;IVA. S&#8217;ha introdu\u00eft millores crucials per la Llei 31\/2022 de pressupostos generals de l&#8217;Estat per a l&#8217;any 2023 (LPGE) a l&#8217;hora de recuperar l&#8217;IVA repercutit, amb l&#8217;ampliaci\u00f3 dels terminis per a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/novetats-en-la-recuperacio-de-l-iva-meritat-per-credits-incobrables\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-25T12:18:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual1_5212993-Copia.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"658\" \/>\n\t<meta property=\"og:image:height\" content=\"325\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" 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