{"id":7576,"date":"2018-03-09T10:16:32","date_gmt":"2018-03-09T08:16:32","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/no-deixeu-prescriure-les-factures-que-us-deuen\/"},"modified":"2018-03-09T10:16:32","modified_gmt":"2018-03-09T08:16:32","slug":"no-deixeu-prescriure-les-factures-que-us-deuen","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/no-deixeu-prescriure-les-factures-que-us-deuen\/","title":{"rendered":"No deixeu prescriure les factures que us deuen."},"content":{"rendered":"<p>La gran majoria de les empreses i dels professionals tenen clients morosos. La gesti\u00f3 de la morositat requereix dedicaci\u00f3 i moltes vegades acaba afectant tamb\u00e9 moralment al creditor que, apart d&#8217;haver de destinar temps a la reclamaci\u00f3 del que li deuen, es troba en situacions de conflicte no desitjades. En definitiva, l&#8217;empresari ha de destinar temps i recursos a una tasca desagradable en lloc de destinar-los al que hauria de ser la seva feina, i aix\u00f2 fa que vagi demorant la decisi\u00f3 de dur les factures al seu advocat per que se&#8217;n cuidi de reclamar-les. Conseq\u00fc\u00e8ncia: Quan les factures arriben a l&#8217;advocat per que les reclami a vegades ja han prescrit. Dit d&#8217;una altra forma, s&#8217;ha exhaurit el termini que tenia per reclamar-les i ja no es podran cobrar. <span style=\"color: #800080;\">Destaquem el seg\u00fcent<\/span>:<\/p>\n<p><strong><span style=\"color: #ff0000;\">Tres anys es el termini per a reclamar el deute<\/span>: <\/strong>Segons l&#8217;article 121.21 de la Llei 29\/2002, Codi Civil de\u00a0 Catalunya, aquest es el termini m\u00e0xim per a reclamar els seg\u00fcents deutes:<\/p>\n<ul>\n<li>Cobraments peri\u00f2dics que s&#8217;hagi de fer per anys o terminis m\u00e9s breus (arrendaments, quotes&#8230;).<\/li>\n<li>Remuneraci\u00f3 de la prestaci\u00f3 de serveis.<\/li>\n<li>Cobrament de les execucions d&#8217;obra.<\/li>\n<li>Cobrament del preu en les vendes a consumidors.<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>Comput del termini<\/strong><\/span>: En base a l&#8217;article 121.23 de la mateixa llei, el termini es computa normalment a partir de la data de la factura, que hauria de coincidir amb la del lliurament dels bens, finalitzaci\u00f3 de l&#8217;obra o de prestaci\u00f3 del servei.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Procediment a seguir per a poder recuperar l&#8217;IVA repercutit en les factures no cobrades<\/strong><\/span>:<\/p>\n<ul>\n<li>Reclamar la factura al deutor mitjan\u00e7ant procediment <span style=\"color: #800080;\">monitori o requeriment notarial<\/span>.<\/li>\n<li>Han d&#8217;haver transcorregut <span style=\"color: #800080;\">sis mesos des de la data de la factura<\/span> (1 any si l&#8217;empresa que ha em\u00e8s la factura hagu\u00e9s facturat m\u00e9s de 6.010.121,04 \u20ac l&#8217;any).<\/li>\n<li>S&#8217;ha d&#8217;emetre una factura rectificativa dintre els<span style=\"color: #800080;\"> tres mesos seg\u00fcents<\/span>.<\/li>\n<li>Dintre el <span style=\"color: #800080;\">mes seg\u00fcent<\/span> s&#8217;ha de notificar la rectificaci\u00f3 a l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual5_351243791.jpg\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-769\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/butlletimensual5_351243791-300x148.jpg\" alt=\"\" width=\"300\" height=\"148\" \/><\/a><\/p>\n<p><span style=\"color: #800080;\"><em><strong>Som advocats. Consulteu-nos sense comprom\u00eds trucant al 972 426 004, o per correu electr\u00f2nic adre\u00e7at a juridic@rm-assessors.cat.<\/strong><\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La gran majoria de les empreses i dels professionals tenen clients morosos. La gesti\u00f3 de la morositat requereix dedicaci\u00f3 i moltes vegades acaba afectant tamb\u00e9 moralment al creditor que, apart d&#8217;haver de destinar temps a la reclamaci\u00f3 del que li deuen, es troba en situacions de conflicte no desitjades. En definitiva, l&#8217;empresari ha de destinar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3294,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"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":""}},"footnotes":""},"categories":[21,41,17],"tags":[283,914,356],"class_list":["post-7576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-juridica","tag-reclamacio-de-deutes","tag-reclamar-factures-morosos","tag-recuperar-iva-factures"],"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/7576","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/comments?post=7576"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/7576\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/3294"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=7576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=7576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=7576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}