{"id":456,"date":"2014-12-15T15:06:08","date_gmt":"2014-12-15T13:06:08","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-fiscal-2015-iva\/"},"modified":"2014-12-15T15:06:08","modified_gmt":"2014-12-15T13:06:08","slug":"reforma-fiscal-2015-iva","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2015-iva\/","title":{"rendered":"REFORMA FISCAL 2015 – IVA"},"content":{"rendered":"

17.- IVA:<\/span><\/p>\n

Modificaci\u00f3 de tipus impositius:<\/span><\/p>\n

Segons el nou annex vuit\u00e8 de la Llei, els equips m\u00e8dics, aparells, productes sanitari i instrumental d\u2019\u00fas m\u00e8dic i hospitalari: 21% (Abans, 10%).<\/p>\n

Es mant\u00e9 el tipus del 10% per ulleres i lents de contacte graduades, cadires de rodes i altres aparells d\u2019us personal per alleugerir i tractar defici\u00e8ncies (Les persones amb discapacitat tributen al 4%).<\/p>\n

Medicaments per \u00fas hum\u00e0: 21% (Abans 4%).<\/p>\n

Els principis actius utilitzats a l\u2019elaboraci\u00f3 de medicaments per \u00fas veterinari: 21% (Abans 10%).<\/p>\n

Flors i plantes vives de car\u00e0cter ornamental: 10% (abans 21%).<\/p>\n

Es mant\u00e9 al 10% els medicaments d\u2019us animal, els productes farmac\u00e8utics d\u2019us directe pel consumidor.<\/p>\n

 <\/p><\/blockquote>\n

 <\/p>\n

Supressi\u00f3 d’exempcions:<\/span> Es suprimeix l\u2019exempci\u00f3 dels serveis prestats per fedataris p\u00fablics: D’aquesta manera, passen a estar subjectes a l’IVA els serveis prestats per notaris, registradors de la propietat i registradors mercantils en relaci\u00f3 amb aquestes operacions (constituci\u00f3, subrogaci\u00f3 o cancel\u00b7laci\u00f3 de pr\u00e9stecs hipotecaris entre d’altres).<\/p>\n

Transmissi\u00f3 d’una empresa o part de la mateixa:<\/span> Es confirma que la no subjecci\u00f3 ser\u00e0 aplicable quan es tracti de la transmissi\u00f3 d’un conjunt d’elements que constitueixin o siguin susceptibles de constituir una unitat econ\u00f2mica aut\u00f2noma en seu del transmissor i excloent de forma expressa la mera cessi\u00f3 de b\u00e9ns o drets.<\/p>\n

 <\/p>\n

Exempci\u00f3 de serveis educatius:<\/span> S’est\u00e9n als serveis d’atenci\u00f3 a nens al centre docent prestats en temps interlectiu, tant durant el menjador escolar com en servei de guarderia fora de l’horari escolar, amb independ\u00e8ncia que es realitzi amb mitjans propis o aliens.<\/p>\n

Exempcions immobili\u00e0ries:<\/span><\/p>\n

Excepci\u00f3 a l’exempci\u00f3 en la transmissi\u00f3 de s\u00f2l urbanitzat o en curs d’urbanitzaci\u00f3 : Es suprimeix l’exig\u00e8ncia que la transmissi\u00f3 sigui realitzada pel promotor amb la finalitat de garantir la neutralitat de l’impost en els processos de transmissions de terrenys, una vegada que la urbanitzaci\u00f3 s’ha iniciat.<\/p>\n

 <\/p>\n

Juntes de Compensaci\u00f3 \u00abno fiduci\u00e0ries\u00bb: Es suprimeix l’exempci\u00f3 aplicable als lliuraments i adjudicacions de terrenys realitzades entre la Junta de Compensaci\u00f3 i els propietaris.<\/p>\n

Aquesta supressi\u00f3 t\u00e9 la finalitat d’eliminar la distorsi\u00f3 que causava el diferent tractament a efectes de l’Impost de l’actuaci\u00f3 en els processos d’urbanitzaci\u00f3 d’aquestes Juntes, segons intervinguessin en la seva condici\u00f3 o no de fiduci\u00e0ries (en aquest \u00faltim cas, la Junta no podia deduir l’impost suportat pels serveis d’urbanitzaci\u00f3).
\nRen\u00fancia a les exempcions immobili\u00e0ries: S’amplia la ren\u00fancia a les exempcions immobili\u00e0ries, en no vincular-la a l’exig\u00e8ncia que l’empresari o professional adquirent tingui dret a la deducci\u00f3 total de l’impost suportat en funci\u00f3 de la destinaci\u00f3 previsible en l’adquisici\u00f3 de l’immoble, si b\u00e9 s’exigeix que aquest empresari tingui un dret a la deducci\u00f3 total o parcial de l\u2019IVA suportat.<\/p><\/blockquote>\n

 <\/p>\n

Ampliaci\u00f3 de terminis per a la modificaci\u00f3 de la base imposable:<\/span><\/p>\n

Deutor en concurs:<\/span> El termini per poder realitzar la modificaci\u00f3 de la base imposable s’amplia d’1 a 3 mesos i es podr\u00e0 realitzar des de l\u2019auto judicial de declaraci\u00f3 de concurs (no caldr\u00e0 esperar a la publicaci\u00f3 del concurs).<\/p>\n

 <\/p>\n

Cr\u00e8dits incobrables:<\/span> Les PIME (petites i mitjanes empreses) podran modificar la base imposable transcorregut el termini de 6 mesos com es venia exigint fins a la data o podran esperar al termini general d’1 any que s’exigeix per a la resta d’empresaris.
\nOperacions en r\u00e8gim especial del criteri de caixa:<\/span> s’introdueix una regla especial per declarar un cr\u00e8dit incobrable, de manera que es permet la modificaci\u00f3 de la base imposable arribat el dia 31 de desembre de l’any immediatament posterior a la data de realitzaci\u00f3 de l’operaci\u00f3, sense haver d’esperar a un nou transcurs del termini de 6 mesos o 1 any que marca la normativa a computar des de la meritaci\u00f3 de l’impost.<\/p>\n

Prorrata especial<\/span>: S’amplia el seu \u00e0mbit d’aplicaci\u00f3, disminuint del 20% al 10% la difer\u00e8ncia admissible pel que fa al muntant de quotes dedu\u00efbles en un any natural que resultin per aplicaci\u00f3 de la prorrata general en comparaci\u00f3 amb les que resulten per aplicaci\u00f3 de la prorrata especial, sent d’aplicaci\u00f3 obligat\u00f2ria aquesta \u00faltima superat aquest l\u00edmit.<\/p>\n

Inversi\u00f3 del subjecte passiu<\/span>: <\/strong> Amb efectes a partir d’1 d’abril de 2015, s’amplien els sup\u00f2sits d’aplicaci\u00f3 de la \u00abregla d’inversi\u00f3 del subjecte passiu\u00bb al lliurament dels seg\u00fcents bens:<\/p>\n

\nPlata, plat\u00ed i pal\u00b7ladi en brut, en pols o semillaurat.
\nTel\u00e8fons m\u00f2bils, consoles de videojocs, ordinadors port\u00e0tils i tauletes digitals, quan el destinatari sigui un empresari revenedor o l’import de l’operaci\u00f3 excedeixi de 10.000 euros (IVA excl\u00f2s).<\/p><\/blockquote>\n

En els casos que sigui procedent la inversi\u00f3 del subjecte passiu, els lliuraments d’aquests b\u00e9ns s’han de documentar en una factura mitjan\u00e7ant s\u00e8rie especial<\/p>\n

 <\/p>\n

Regim simplificat:<\/span> Amb efectes a partir d’1 de gener de 2016, es redueixen els l\u00edmits que permeten al contribuent optar per aquest r\u00e8gim:<\/p>\n

\nEl volum d’ingressos l’any immediatament anterior per al conjunt de les seves activitats disminueix de 450.000 a 150.000 euros, encara que s’exclouen del c\u00f2mput les activitats agr\u00edcoles, forestals i ramaderes, el l\u00edmit passa de 300.000 a 250.000 euros.
\nLes adquisicions i importacions de b\u00e9ns i serveis en l’any immediatament anterior per al conjunt de les seves activitats, excloses les relatives a l’immobilitzat, disminueix de 300.000 a 150.000 euros.<\/p><\/blockquote>\n

 <\/p>\n

R\u00e8gim especial de l\u2019agricultura, ramaderia i pesca:<\/span> Amb efectes a partir d’1 de gener de 2016, es redueixen els l\u00edmits que permeten optar per aquest r\u00e8gim:<\/p>\n

Les adquisicions i importacions de b\u00e9ns i serveis en l’any immediatament anterior per al conjunt d’activitats, excloses les relatives a l’immobilitzat, disminueix de 300.000-150.000 euros.<\/p><\/blockquote>\n

Nous tipus d\u2019infraccions i sancions:<\/span> Es sancionar\u00e0 les seg\u00fcents conductes:<\/p>\n

Manca de comunicaci\u00f3 o la comunicaci\u00f3 incorrecta per part dels destinataris de determinades operacions a les quals \u00e9s aplicable la regla d’inversi\u00f3 del subjecte passiu de la seva condici\u00f3 d’empresaris i, si escau, de la naturalesa de les obres (execucions d’obra per a la construcci\u00f3 o rehabilitaci\u00f3 d’edificis o urbanitzaci\u00f3 de terrenys i transmissions d’immobles en execuci\u00f3 de garantia): multa de l’1% de les quotes meritades respecte a les quals s’ha produ\u00eft l’incompliment en la comunicaci\u00f3, amb un m\u00ednim de 300 euros i un m\u00e0xim de 10.000 euros.
\nManca de consignaci\u00f3 o consignaci\u00f3 incorrecta en l’autoliquidaci\u00f3 de les quotes liquidades per la duana corresponents a l’IVA a la importaci\u00f3 per a aquells operadors que puguin diferir l’ingr\u00e9s de l’impost: Multa pecuni\u00e0ria proporcional del 10% de les quotes no consignades.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"

17.- IVA: Modificaci\u00f3 de tipus impositius: Segons el nou annex vuit\u00e8 de la Llei, els equips m\u00e8dics, aparells, productes sanitari i instrumental d\u2019\u00fas m\u00e8dic i hospitalari: 21% (Abans, 10%). Es mant\u00e9 el tipus del 10% per ulleres i lents de contacte graduades, cadires de rodes i altres aparells d\u2019us personal per alleugerir i tractar defici\u00e8ncies […]<\/p>\n","protected":false},"author":1,"featured_media":457,"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":[21,16],"tags":[81],"class_list":["post-456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-refoema-fiscal-2015-iva"],"acf":[],"yoast_head":"\nREFORMA FISCAL 2015 - IVA | 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\/es\/reforma-fiscal-2015-iva\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REFORMA FISCAL 2015 - IVA | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"17.- IVA: Modificaci\u00f3 de tipus impositius: Segons el nou annex vuit\u00e8 de la Llei, els equips m\u00e8dics, aparells, productes sanitari i instrumental d\u2019\u00fas m\u00e8dic i hospitalari: 21% (Abans, 10%). 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