{"id":9025574,"date":"2016-12-16T08:00:11","date_gmt":"2016-12-16T07:00:11","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=9047"},"modified":"2016-12-16T08:00:11","modified_gmt":"2016-12-16T07:00:11","slug":"ajornaments-dimpostos","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/ajornaments-dimpostos\/","title":{"rendered":"Ajornaments d’impostos contra les cordes"},"content":{"rendered":"

Dificultat a ajornar l’IVA i els pagaments a compte de l’impost de societats.<\/p>\n

[texto_central]<\/p>\n

Amb l’objectiu de millorar les finances p\u00fabliques, el passat 3 de desembre es va publicar al BOE el Reial decret Llei 3 \/2016 on es prenen mesures per rebaixar els deutes per ajornament que suporta l’administraci\u00f3 p\u00fablica amb la finalitat de millorar les finances p\u00fabliques.<\/p>\n

En el seu article 6 diu literalment: <\/p>\n

Es modifica l’apartat 2 de l’article 65, que queda redactat de la seg\u00fcent forma:<\/strong><\/p>\n

2. No podran ser objecte d’ajornament o fraccionament els seg\u00fcents deutes tributaris:<\/p>\n

a) Aquelles l’exacci\u00f3 de les quals es realitzi per mitj\u00e0 d’efectes timbrats.<\/p>\n

b) Les corresponents a obligacions tribut\u00e0ries que hagin de complir el retenidor o l’obligat a realitzar ingressos a compte.<\/p>\n

c) En cas de concurs de l’obligat tributari, les que, d’acord amb la legislaci\u00f3 concursal, tinguin la consideraci\u00f3 de cr\u00e8dits contra la massa.<\/p>\n

d) Les resultants de l’execuci\u00f3 de decisions de recuperaci\u00f3 d’ajudes d’Estat regulades en el t\u00edtol VII d’aquesta Llei.<\/p>\n

e) Les resultants de l’execuci\u00f3 de resolucions fermes total o parcialment desestimat\u00f2ries dictades en un recurs o reclamaci\u00f3 econ\u00f2mic-administrativa o en un recurs contenci\u00f3s-administratiu que pr\u00e8viament hagin estat objecte de suspensi\u00f3 durant la tramitaci\u00f3 d’aquests recursos o reclamacions.<\/p>\n

f) Les derivades de tributs que hagin de ser legalment repercutits tret que es justifiqui degudament que les quotes repercutides no han estat efectivament pagades.<\/p>\n

g) Les corresponents a obligacions tribut\u00e0ries que hagi de complir l’obligat a realitzar pagaments fraccionats de l’Impost de societats.<\/p>\n

Les sol\u00b7licituds d’ajornament o fraccionament al fet que es refereixen els diferents par\u00e0grafs d’aquest apartat seran objecte d’inadmissi\u00f3.<\/p>\n

Les novetats m\u00e9s destacables que aporta aquest nou redactat s\u00f3n les seg\u00fcents:<\/strong><\/p>\n

1\u00ba. Els deutes que hagin estat suspesos per recurs, i una vegada resolt a favor de l’administraci\u00f3, siguin exigibles.<\/p>\n

2\u00ba. Els pagaments a compte de l’impost de societats tampoc podran ajornar-se.<\/p>\n

3\u00ba. L’IVA, per ser un impost repercutit, nom\u00e9s es podr\u00e0 ajornar si es justifica que l’impost no ha estat cobrat. Aix\u00f2 implica, com a novetat, que no sabem el grau de justificaci\u00f3 que exigir\u00e0 Hisenda per acreditar que l’impost no ha estat cobrat. En qualsevol cas, ser\u00e0 necessari tenir les factures amb data de venciment incorporat en el document com a mostra de la data de cobrament previst. No sabem si s’haur\u00e0 d’aportar totes les factures no cobrades fins que l’IVA sumeix l’import a ajornar o simplement, donada la complexitat seguir\u00e0 amb la mateixa din\u00e0mica que fins ara. <\/p>\n

En qualsevol cas, per a aquelles empreses que tinguin previst ajornar l’IVA, caldr\u00e0 plantejar un pla alternatiu si Hisenda posa el llist\u00f3 molt alt en la justificaci\u00f3 dels impostos repercutits i no cobrats per acceptar l’ajornament. El cost de justificaci\u00f3 pot ser superior al cost de buscar sistemes alternatius.<\/p>\n

Com tota novetat genera interrogants, que amb els dies esperem que es vagin aclarint i que la propera campanya d’impostos sigui prou clara per no haver de presentar els ajornaments dels impostos amb incertesa.<\/p>\n

Seguirem informant de les novetats i l’evoluci\u00f3 d’aquestes noves mesures preses pel govern.<\/p>\n

Per ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Dificultat a ajornar l’IVA i els pagaments a compte de l’impost de societats. [texto_central] Amb l’objectiu de millorar les finances …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9025575,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9025574","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nAjornaments d'impostos contra les cordes - gremicat<\/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.gremicat.es\/ca\/ajornaments-dimpostos\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ajornaments d'impostos contra les cordes - gremicat\" \/>\n<meta property=\"og:description\" content=\"Dificultat a ajornar l’IVA i els pagaments a compte de l’impost de societats. 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