{"id":9027870,"date":"2019-09-18T08:00:31","date_gmt":"2019-09-18T07:00:31","guid":{"rendered":"http:\/\/gremicat.es\/?p=13456"},"modified":"2019-09-18T08:00:31","modified_gmt":"2019-09-18T07:00:31","slug":"iva-avancaments-clients","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/iva-avancaments-clients\/","title":{"rendered":"L’IVA en els avan\u00e7aments de clients"},"content":{"rendered":"

Eviti pr\u00e0ctiques err\u00f2nies en el desglossament de l’IVA a l’hora d’emetre factures de avan\u00e7aments.<\/span><\/span><\/p>\n

[texto_central]<\/p>\n

A vegades s’haur\u00e0 preguntat quan ha de declarar l’IVA en els avan\u00e7aments de clients<\/h2>\n

 <\/p>\n

Quan es rep un avan\u00e7ament, s’ha d’emetre una factura, en la qual ha d’anar desglossat l’IVA, que s’ha d’ingressar en la pr\u00f2xima declaraci\u00f3, no en la declaraci\u00f3 relativa a la data d’emissi\u00f3 de la factura..<\/p>\n

A vegades s’haur\u00e0 preguntat quan ha de declarar l’IVA en els avan\u00e7aments de clients, o preguntes com Haig de fer una factura per l\u0092avan\u00e7ament? He de descomptar-ho de la factura definitiva?<\/p>\n

L\u0092avan\u00e7ament del client \u00e9s la quantitat de diners que un client ens lliura a compte d’una venda o servei. Molts empresaris o professionals a vegades no ingressen l’IVA dels avan\u00e7aments per desconeixement o un mal assessorament. Pensen que \u00e9s una provisi\u00f3 de fons i que ja ho facturaran tot quan es realitzi la venda definitiva.<\/p>\n

Atenci\u00f3.<\/strong> \u00c9s una pr\u00e0ctica err\u00f2nia, per\u00f2 relativament habitual, no ingressar l’IVA dels avan\u00e7aments rebuts dels clients, ja que es pensa que no hi ha problema, perqu\u00e8 ja es facturar\u00e0 tot quan s’emeti la factura de venda.<\/p>\n

L\u0092avan\u00e7ament no \u00e9s m\u00e9s que els diners que es rep en el moment actual a compte d’una futura venda o prestaci\u00f3 de serveis i que l\u00f2gicament, es descomptar\u00e0 del preu final en el moment en qu\u00e8 es produeixi la venda o el servei.
\nCom veurem m\u00e9s endavant, l\u0092avan\u00e7ament s’ha de documentar i es far\u00e0 mitjan\u00e7ant una factura. No \u00e9s suficient amb fer-ho en un rebut, o en un albar\u00e0 o factura proforma. El document ha de ser la factura amb el seu IVA corresponent amb l’esment expr\u00e9s d\u0092 “avan\u00e7ament”.<\/p>\n

La Llei de l’IVA i la meritaci\u00f3 de l\u0092avan\u00e7ament<\/h4>\n

En relaci\u00f3 amb els avan\u00e7aments, la Llei 37\/1992 de l’IVA, en el seu article 75.dos, regula la meritaci\u00f3 dels avan\u00e7aments, i diu:<\/p>\n

“No obstant aix\u00f2 el disposat en l’apartat anterior, en les operacions subjectes a gravamen que originin pagaments anticipats anteriors a la realitzaci\u00f3 del fet imposable, l’impost es reportar\u00e0 en el moment del cobrament total o parcial del preu pels imports efectivament percebuts.”<\/em><\/p>\n

Sobre la base de l’anterior s\u0092ha de tenir clar que si rep un avan\u00e7ament haur\u00e0 d’emetre una factura. En aquesta factura haur\u00e0 d’anar desglossat l’IVA que ingressar\u00e0 en la pr\u00f2xima declaraci\u00f3.<\/p>\n

Atenci\u00f3.<\/strong> L’IVA l’ha d’ingressar en el trimestre de la data que el cobri. No en la declaraci\u00f3 corresponent al trimestre de la data de la factura.<\/p>\n

Per tant, quan es rep un avan\u00e7ament, s’ha d’emetre una factura, en la qual ha d’anar desglossat l’IVA, que s’ha d’ingressar en la pr\u00f2xima declaraci\u00f3, no en la declaraci\u00f3 relativa a la data d’emissi\u00f3 de la factura. Quan es formalitzi la venda, en la nova factura s’han de descomptar els avan\u00e7aments rebuts, reflectint-se nom\u00e9s l’IVA pendent de facturar.<\/p>\n

Quan no hem d’expedir factura per l\u0092avan\u00e7ament d’un client?<\/h4>\n

L’article 2 del Reglament de Facturaci\u00f3 ens detalla quan hi ha obligaci\u00f3 d’expedir factura i sobre els avan\u00e7aments de clients ens diu el seg\u00fcent:<\/p>\n

“Tamb\u00e9 haur\u00e0 d’expedir-se factura i c\u00f2pia d’aquesta pels pagaments rebuts amb anterioritat a la realitzaci\u00f3 dels lliuraments de b\u00e9ns o prestacions de serveis per les quals degui aix\u00ed mateix complir-se aquesta obligaci\u00f3 conforme al par\u00e0graf anterior, a excepci\u00f3 dels lliuraments de b\u00e9ns exemptes de l’Impost sobre el Valor Afegit per aplicaci\u00f3 del que es disposa en l’article 25 de la Llei de l’Impost.”<\/em><\/p>\n

Per tant, no \u00e9s obligatori expedir factura pels avan\u00e7aments en el cas dels LLIURAMENTS INTRACOMUNITARIS.<\/p>\n

Model 347. Declaraci\u00f3 anual d’operacions amb tercers<\/h4>\n

D’altra banda, tingui en compte que en el model 347, o declaraci\u00f3 anual d’operacions amb tercers, la informaci\u00f3 es desglossa per trimestres, si l\u0092avan\u00e7ament i l’operaci\u00f3 s\u00f3n en trimestre diferents podrien produir-se incoher\u00e8ncies entre la declaraci\u00f3 del deutor i la del creditor.<\/p>\n

Per tant, per a evitar la possible sanci\u00f3 per ingressar l’IVA fora de termini i per la incorrecci\u00f3 en la declaraci\u00f3 d’operacions amb tercers, si es troba en aquesta situaci\u00f3, li recomanem que repercuteixi l’IVA dels avan\u00e7aments i els ingressi en el moment del seu cobrament, i no en la declaraci\u00f3 corresponent a la data de la factura.<\/p>\n

Atenci\u00f3n.<\/strong> Si l\u0092avan\u00e7ament es va fer en un trimestre i l’operaci\u00f3 final en un altre, \u00e9s possible que la nostra declaraci\u00f3 (mal feta) no coincideixi amb la informaci\u00f3 que tamb\u00e9 envia a Hisenda el nostre client i “saltin les alarmes.” Si ens detecten haurem de respondre a dues possibles sancions. Una d’elles per ingressar l’IVA en el trimestre equivocat (ingressos fora de termini) i una altra per presentar de manera incorrecta el Model 347.<\/p>\n

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

Eviti pr\u00e0ctiques err\u00f2nies en el desglossament de l’IVA a l’hora d’emetre factures de avan\u00e7aments. 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