{"id":7660,"date":"2019-01-15T13:16:08","date_gmt":"2019-01-15T11:16:08","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/novetats-en-liva-i-en-les-obligacions-de-facturacio-per-al-2019\/"},"modified":"2019-01-15T13:16:08","modified_gmt":"2019-01-15T11:16:08","slug":"novetats-en-liva-i-en-les-obligacions-de-facturacio-per-al-2019","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/novetats-en-liva-i-en-les-obligacions-de-facturacio-per-al-2019\/","title":{"rendered":"Novetats en l&#8217;IVA i en les obligacions de facturaci\u00f3 per al 2019"},"content":{"rendered":"<p>Ha estat publicat en el BOE del 29 de desembre el<em><span style=\"color: #ff0000;\"> <a href=\"https:\/\/www.boe.es\/boe\/dias\/2018\/12\/29\/pdfs\/BOE-A-2018-17995.pdf\"><span style=\"color: #ff0000;\">Reial decret 1512\/2018<\/span><\/a>,<\/span><\/em> pel qual es modifica entre d\u2019altres, el reglament sobre l&#8217;IVA i el reglament pel qual es regulen les obligacions de facturaci\u00f3 amb efecte des del dia 1 de gener del 2019. Destaquem el seg\u00fcent:<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Regla d&#8217;inversi\u00f3 del subjecte passiu per adquisici\u00f3 d&#8217;immobles: <\/strong><span style=\"color: #000000;\">Aquesta regla preveu que es el comprador qui ha de retenir l&#8217;IVA de la operaci\u00f3 i qui se n&#8217;ha d&#8217;encarregar d&#8217;ingressar-lo una vegada compensat amb el seu IVA suportat. La regla ara experimenta els seg\u00fcents canvis:<br \/>\n<\/span><\/span><\/p>\n<ul>\n<li>Es produeix la inversi\u00f3 del subjecte passiu quan el destinatari t\u00e9 dret a la deducci\u00f3 parcial i no nom\u00e9s total de l&#8217;IVA.<\/li>\n<li>El destinatari ha de manifestar que t\u00e9 dret a la deducci\u00f3 total o parcial de l&#8217;IVA..<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Subministrament immediat d&#8217;informaci\u00f3 (SII). <\/strong><span style=\"color: #000000;\">Aquesta obligaci\u00f3 es per les empreses que s&#8217;hagin acollit a la devoluci\u00f3 mensual de l&#8217;IVA o que facturin m\u00e9s de 6.000.000 \u20ac anuals. La resta d&#8217;empreses hi poden optar volunt\u00e0riament si els hi conv\u00e9.<br \/>\n<\/span><\/span><\/p>\n<ul>\n<li>L&#8217;opci\u00f3 per l&#8217;aplicaci\u00f3 de l&#8217;SII es podr\u00e0 exercitar al llarg de tot l&#8217;exercici.<\/li>\n<li>En el cas que els subjectes passius hagin comen\u00e7at a portar els llibres registre de l&#8217;IVA a trav\u00e9s de l&#8217;SII des d&#8217;una data diferent del primer dia de l&#8217;any natural:\n<ul>\n<li>Quedaran obligats a remetre els registres de facturaci\u00f3 del per\u00edode anterior a aquesta data corresponents al mateix any natural.<\/li>\n<li>El termini per remetre els registres de facturaci\u00f3 corresponents a aquest per\u00edode ser\u00e0 el compr\u00e8s entre el dia de la inclusi\u00f3 i el 31 de desembre de l&#8217;exercici en qu\u00e8 es produeixi.<\/li>\n<li>El llibre registre de b\u00e9ns d&#8217;inversi\u00f3 inclour\u00e0 les anotacions corresponents a tot l&#8217;exercici.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Expedici\u00f3 de factura obligat\u00f2ria. <\/strong><\/span><\/p>\n<ul>\n<li>Passa a ser obligatori expedir factura en les prestacions de serveis i els lliuraments de b\u00e9ns realitzades pels partits pol\u00edtics.<\/li>\n<li>S&#8217;exclou de la obligaci\u00f3 d&#8217;expedir factura en la prestaci\u00f3 de serveis financers realitzats per empresaris o professionals diferents de les societats gestores d&#8217;institucions d&#8217;inversi\u00f3 col\u00b7lectiva, entitats gestores de fons de pensions, fons de titulitzaci\u00f3 i les seves societats gestores (fins ara la norma nom\u00e9s contemplava l&#8217;obligaci\u00f3 d&#8217;emetre factura per les prestacions de serveis realitzades per empresaris o professionals diferents d&#8217;entitats asseguradores i de cr\u00e8dit).<\/li>\n<li>El Departament de Gesti\u00f3 Tribut\u00e0ria de l&#8217;AEAT podr\u00e0 eximir a altres empresaris o professionals de l&#8217;obligaci\u00f3 d&#8217;expedir factura, pr\u00e8via sol\u00b7licitud dels interessats, quan quedi justificat per les pr\u00e0ctiques comercials o administratives del sector d&#8217;activitat de qu\u00e8 es tracti o per les condicions t\u00e8cniques d&#8217;expedici\u00f3 d&#8217;aquestes factures.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Facturaci\u00f3 de serveis en els quals intervenen ag\u00e8ncies de viatges actuant com a mediadores en nom i per compte d&#8217;altri:<\/span><\/strong> <span style=\"color: #ff0000;\"><span style=\"color: #000000;\">Les ag\u00e8ncies de viatges tenen un sistema de facturaci\u00f3 espec\u00edfic que a partir d&#8217;ara tamb\u00e9 el podran aplicar <\/span><\/span>quan una ag\u00e8ncia de viatges intervingui com a mediadora en la prestaci\u00f3 d&#8217;aquests serveis per compte d&#8217;una altra ag\u00e8ncia de viatges.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Alta en el cens d&#8217;empresaris, professionals i retenidors:<\/span><\/strong> s&#8217;afegeixen nous sup\u00f2sits en els quals s&#8217;haur\u00e0 de presentar l&#8217;alta, com ara\u00a0comunicar la subjecci\u00f3 a l&#8217;IVA de les prestacions de serveis per via electr\u00f2nica, sempre que el declarant no es trobi ja registrat en el cens.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors8_427244231.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-816\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors8_427244231.jpg\" alt=\"\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors8_427244231.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors8_427244231-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082, o per correu electr\u00f2nic adre\u00e7at als nostres assessors: antoninavarro@rm-assessors.cat, mariaromaguera@rm-assessors.cat,o, carlesvilanova@rm-assessors.cat.<\/strong> <\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ha estat publicat en el BOE del 29 de desembre el Reial decret 1512\/2018, pel qual es modifica entre d\u2019altres, el reglament sobre l&#8217;IVA i el reglament pel qual es regulen les obligacions de facturaci\u00f3 amb efecte des del dia 1 de gener del 2019. Destaquem el seg\u00fcent: Regla d&#8217;inversi\u00f3 del subjecte passiu per adquisici\u00f3 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":816,"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":[1151,1152,1153],"class_list":["post-7660","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-iva-facturacio-2019","tag-normes-fiscals-2019","tag-novetats-iva-facturacio"],"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 l&#039;IVA i en les obligacions de facturaci\u00f3 per al 2019 | 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-liva-i-en-les-obligacions-de-facturacio-per-al-2019\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novetats en l&#039;IVA i en les obligacions de facturaci\u00f3 per al 2019 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Ha estat publicat en el BOE del 29 de desembre el Reial decret 1512\/2018, pel qual es modifica entre d\u2019altres, el reglament sobre l&#8217;IVA i el reglament pel qual es regulen les obligacions de facturaci\u00f3 amb efecte des del dia 1 de gener del 2019. 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