{"id":7544,"date":"2017-12-12T11:10:43","date_gmt":"2017-12-12T09:10:43","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/liva-de-les-subvencions\/"},"modified":"2017-12-12T11:10:43","modified_gmt":"2017-12-12T09:10:43","slug":"liva-de-les-subvencions","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/liva-de-les-subvencions\/","title":{"rendered":"&#8220;L&#8217;IVA de les subvencions&#8221;"},"content":{"rendered":"<p>Aquests darrers dies hem pogut llegir a la premsa diverses not\u00edcies en refer\u00e8ncia a les subvencions i la seva tributaci\u00f3 respecte l\u2019IVA. El fet \u00e9s que l&#8217;Ag\u00e8ncia Tribut\u00e0ria reclama l\u2019IVA de les subvencions a diverses entitats en considerar que aquestes subvencions estan vinculades al preu del servei,\u00a0 i per tant, no exemptes d\u2019IVA.<\/p>\n<p>El que resulta rellevant als efectes d&#8217;IVA es que la subvenci\u00f3 estigui vinculada o no al preu del b\u00e9 lliurat o del servei prestat per l&#8217;entitat que hagu\u00e9s rebut la subvenci\u00f3. En el primer cas la subvenci\u00f3 rebuda estaria subjecte a l&#8217;IVA i en el segon cas no ho estaria.<\/p>\n<p>Intentarem donar una mica de llum a aquesta problem\u00e0tica distingint si es tracta d&#8217;operacions realitzades fins el 9 de novembre del 2017 o posteriors.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Fins a 9 de novembre de 2017<\/strong><\/span>:<\/p>\n<ul>\n<li>Es d&#8217;aplicaci\u00f3 l\u2019article 78.Tres.4 de la Llei 37\/1992 d\u2019IVA, segons el qual han de formar part de la base imposable de l\u2019Impost les subvencions vinculades directament al preu de les operacions subjectes a IVA.<\/li>\n<li>En sentit contrari, no s\u2019inclouen a la base imposable, les subvencions no vinculades al preu de les operacions subjectes a IVA.<\/li>\n<li>La discussi\u00f3 esdev\u00e9 en considerar si les subvencions estan o no vinculades al preu, \u00e9s a dir, si pel fet de rebre aquella subvenci\u00f3 puc oferir un menor preu al producte o servei, compensar p\u00e8rdues o incrementar beneficis.<\/li>\n<\/ul>\n<p><strong><span style=\"color: #ff0000;\">A partir de 10 de novembre de 2017<\/span><\/strong>:<\/p>\n<ul>\n<li>En aquesta data va entrar en vigor la Llei 9\/2017 de Contractes del Sector P\u00fablic que suprimeix l&#8217;art. 78.Tres.4 de la LLei 37\/1992 d&#8217;IVA i modifica l\u2019article 78.Dos.3 aclarint que no es considera subvencions vinculades al preu, les aportacions diner\u00e0ries que les Administracions P\u00fabliques realitzin per finan\u00e7ar:\n<ul>\n<li>La gesti\u00f3 de serveis p\u00fablics o de foment de la cultura <strong><u>en les que no existeixi una distorsi\u00f3 significativa de la compet\u00e8ncia<\/u><\/strong>, sigui quina sigui la seva forma de gesti\u00f3.<\/li>\n<li>Les activitats d\u2019inter\u00e8s general quan els destinataris o siguin identificables i no satisfacin cap contraprestaci\u00f3.<\/li>\n<\/ul>\n<\/li>\n<li>A partir d&#8217;aquesta data i sempre segons la nostra opini\u00f3, queda clar que les subvencions a entitats que fomentin la cultura en principi no hauran de tributar per IVA excepte en el cas que l\u2019Ag\u00e8ncia Tribut\u00e0ria interpreti que es produeix una distorsi\u00f3 significativa de la compet\u00e8ncia. Caldr\u00e0, doncs, veure com ho interpreta l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_12.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-2194\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_12-300x194.jpg\" alt=\"\" width=\"300\" height=\"194\" \/><\/a><\/p>\n<p><span style=\"color: #3366ff;\"><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 326 083 o per correu electr\u00f2nic adre\u00e7at a algun dels nostres assessors fiscals: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat.<\/strong> <\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aquests darrers dies hem pogut llegir a la premsa diverses not\u00edcies en refer\u00e8ncia a les subvencions i la seva tributaci\u00f3 respecte l\u2019IVA. El fet \u00e9s que l&#8217;Ag\u00e8ncia Tribut\u00e0ria reclama l\u2019IVA de les subvencions a diverses entitats en considerar que aquestes subvencions estan vinculades al preu del servei,\u00a0 i per tant, no exemptes d\u2019IVA. El que [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3321,"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":[21,41,16],"tags":[825,826,827],"class_list":["post-7544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-iva-associacions-fundacions","tag-iva-sobre-subvencions","tag-iva-subvencions-entitats"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;L&#039;IVA de les subvencions&quot; | 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\/liva-de-les-subvencions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&quot;L&#039;IVA de les subvencions&quot; | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Aquests darrers dies hem pogut llegir a la premsa diverses not\u00edcies en refer\u00e8ncia a les subvencions i la seva tributaci\u00f3 respecte l\u2019IVA. El fet \u00e9s que l&#8217;Ag\u00e8ncia Tribut\u00e0ria reclama l\u2019IVA de les subvencions a diverses entitats en considerar que aquestes subvencions estan vinculades al preu del servei,\u00a0 i per tant, no exemptes d\u2019IVA. 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