{"id":14059,"date":"2025-08-18T11:09:21","date_gmt":"2025-08-18T09:09:21","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14059"},"modified":"2025-08-26T13:54:13","modified_gmt":"2025-08-26T11:54:13","slug":"client-en-concurs-com-recupero-l-iva-impagat","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/client-en-concurs-com-recupero-l-iva-impagat\/","title":{"rendered":"Clients morosos. Com recupero l&#8217;IVA impagat?"},"content":{"rendered":"<h5>En cas d&#8217;impagament de factures, si la seva empresa factura menys de 6.010.121,04 euros anuals, nom\u00e9s haur\u00e0 d&#8217;esperar sis mesos des de la meritaci\u00f3 de l&#8217;operaci\u00f3 per a recuperar l&#8217;IVA. Per a empreses amb un volum major de facturaci\u00f3, el termini \u00e9s d&#8217;un any.<\/h5>\n<hr \/>\n<p>Resumim els requisits per recuperar l&#8217;IVA del clients morosos<\/p>\n<h3>Terminis que han de trascorrer per poder instar la recuperaci\u00f3 de l&#8217;IVA:<\/h3>\n<ul>\n<li><strong>Termini:<\/strong> 6 o 12 mesos, en funci\u00f3 de quina sigui la facturaci\u00f3 anual de l&#8217;empresa creditora:\n<ul>\n<li>Menys de 6.010.121,04 \u20ac anuals<span style=\"font-size: 16px;\">: <strong>6 mesos.<\/strong><\/span><\/li>\n<li>M\u00e9s de 6.010.121,04 \u20ac anuals: <strong>un any.<\/strong><\/li>\n<\/ul>\n<\/li>\n<li><strong>Data d&#8217;inici del c\u00f2mput del termin<\/strong>i:\n<ul>\n<li><strong>Operacions al comptat<\/strong>: Data en que neix la obligaci\u00f3 de pagar la factura. (normalment sera data de la factura).<\/li>\n<li><strong>Operacions a termini<\/strong>: Data del venciment del termini o terminis impagats.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>Procediment a seguir:<\/h3>\n<ol>\n<li>El creditor ha d&#8217;instar el cobrament mitjan\u00e7ant reclamaci\u00f3 judicial, requeriment notarial o per qualsevol altre mitj\u00e0 que acrediti fefaentment la reclamaci\u00f3 del cobrament al deutor.<\/li>\n<li>Remetre al destinatari una nova factura en qu\u00e8 es rectifiqui o anul\u00b7li la quota repercutida. S&#8217;haur\u00e0 d&#8217;acreditar aquesta tramesa i la factura ha de ser en s\u00e8rie espec\u00edfica.<\/li>\n<li>Comunicar per via electr\u00f2nica a l&#8217;AEAT, en el termini d&#8217;un mes comptat des de la data d&#8217;expedici\u00f3 de la factura rectificativa, la modificaci\u00f3 de la base imposable practicada, fent constar que aquesta modificaci\u00f3 no es refereix a cr\u00e8dits exclosos de la possibilitat de rectificaci\u00f3.<\/li>\n<\/ol>\n<h3>Que s&#8217;ha de tenir en compte quan un client mor\u00f3s entra en concurs de creditors ?<\/h3>\n<p>Quan un client entra en concurs, la urg\u00e8ncia en els procediments \u00e9s crucial i s&#8217;haur\u00e0 de tenir en compte el seg\u00fcent:<\/p>\n<ol>\n<li>Emetre la\u00a0 factura rectificativa dins dels 3 mesos posteriors a la publicaci\u00f3 de la declaraci\u00f3 de concurs en el BOE.<\/li>\n<li>La factura rectificativa s&#8217;ha d&#8217;enviar al deutor amb c\u00f2pia a l&#8217;administrador concursal. \u00c9s important fer-ho per burofax per a deixar const\u00e0ncia de l&#8217;enviament dins del termini indicat.<\/li>\n<li>Com en el cas anterior es\u00a0 disposar\u00e0 d&#8217;un mes des de l&#8217;emissi\u00f3 de la factura rectificativa per a comunicar a Hisenda la modificaci\u00f3 de la base imposable.<\/li>\n<\/ol>\n<h4>Vigil\u00e0ncia i acci\u00f3 preventiva<\/h4>\n<p>Quan hi hagi sospita que un client mor\u00f3s pugui entrar en concurs de creditors conv\u00e9 mantenir una vigil\u00e0ncia activa sobre la situaci\u00f3 financera consultant regularment el Taul\u00f3 Edictal Judicial \u00danic del BOE i el lloc web https:\/\/www.publicidadconcursal.es per a verificar si a ha estat declarat en concurs. La informaci\u00f3 pot trigar a apar\u00e8ixer, per la qual cosa \u00e9s fonamental estar atent a qualsevol senyal de dificultats financeres.<\/p>\n<h4>Conseq\u00fc\u00e8ncies<\/h4>\n<p>Si es passa el termini per a rectificar la factura despr\u00e9s de la declaraci\u00f3 de concurs, perdr\u00e0 l&#8217;oportunitat de recuperar l&#8217;IVA.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-7178\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/02\/Estafa-300x232.png\" alt=\"\" width=\"300\" height=\"232\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/02\/Estafa-300x232.png 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/02\/Estafa.png 640w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3><em><span style=\"color: #3366ff;\">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","protected":false},"excerpt":{"rendered":"<p>En cas d&#8217;impagament de factures, si la seva empresa factura menys de 6.010.121,04 euros anuals, nom\u00e9s haur\u00e0 d&#8217;esperar sis mesos des de la meritaci\u00f3 de l&#8217;operaci\u00f3 per a recuperar l&#8217;IVA. Per a empreses amb un volum major de facturaci\u00f3, el termini \u00e9s d&#8217;un any. Resumim els requisits per recuperar l&#8217;IVA del clients morosos Terminis que [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":14056,"comment_status":"closed","ping_status":"closed","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":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","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":[21,16],"tags":[3161,3162,3160],"class_list":["post-14059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-iva-concurs-creditors","tag-recuperacio-de-liva","tag-recuperar-iva-morosos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Clients morosos. 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