{"id":9028186,"date":"2020-01-29T09:58:26","date_gmt":"2020-01-29T08:58:26","guid":{"rendered":"http:\/\/gremicat.es\/?p=14127"},"modified":"2020-01-29T09:58:26","modified_gmt":"2020-01-29T08:58:26","slug":"tipus-impositius-limpost-iva","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/tipus-impositius-limpost-iva\/","title":{"rendered":"Tipus impositius de l’Impost (IVA)"},"content":{"rendered":"

La AEAT ha publicat recentment la taula actualitzada dels tipus impositius de l’IVA i els actualment vigents a Espanya.<\/span><\/span><\/p>\n

 <\/p>\n

<\/div>\n

Expliquem l’actualitzaci\u00f3 dels tipus impositius de l’IVA i a quins productes i\/o serveis aplica<\/h2>\n

 <\/p>\n

La AEAT ha publicat recentment la taula actualitzada dels tipus impositius de l’IVA.<\/p>\n

Els tipus impositius de l’IVA actualment vigents a Espanya<\/h3>\n

D’acord amb l’article 90 de la Llei de l’IVA, s\u00f3n els seg\u00fcents:<\/p>\n

– Tipus general: 21?%.
\n– Tipus redu\u00eft: 10?%.
\n– Tipus super redu\u00eft: 4?%.<\/p>\n

S’aplicar\u00e0 el tipus general<\/strong> en tant la llei no disposi expressament l’aplicaci\u00f3 d’un dels tipus redu\u00efts.<\/p>\n

S’aplica el 10?%<\/strong>, entre altres operacions, als lliuraments d’aliments i begudes no alcoh\u00f2liques, l’aigua, l’hostaleria, els transports de viatgers o a les obres d’art lliurades pels artistes o les flors i plantes vives.<\/p>\n

S’est\u00e9n l’aplicaci\u00f3 d’aquest tipus redu\u00eft tamb\u00e9:<\/strong><\/p>\n

– Els serveis mixtos d’hostaleria, espectacles, discoteques, sales de festa, barbacoes o altres an\u00e0legs.<\/p>\n

– Espectacles culturals en viu, com els celebrats en teatres, circs, festejos taurins i concerts.<\/p>\n

– Les muntures d’ulleres graduades<\/p>\n

– L’entrada a sales cinematogr\u00e0fiques.<\/p>\n

S’aplica el 4?%<\/strong>, entre altres, a aliments de primera necessitat com a pa, llet, formatge, ous, fruites o verdures, a vehicles de minusv\u00e0lids, llibres o medicaments per a \u00fas hum\u00e0, als habitatges protegits, i a serveis de teleassist\u00e8ncia, ajuda a domicili i atenci\u00f3 residencial a persones en situaci\u00f3 de depend\u00e8ncia quan es concedeixi una prestaci\u00f3 econ\u00f2mica que cobreixi m\u00e9s del 10?% del preu.<\/p>\n

\u00daltimes novetats<\/h3>\n

El tipus impositiu dels pans integrals<\/strong>, d’altres cereals diferents al blat i els elaborats amb seg\u00f3, passen a ser considerats “pa com\u00fa” i des del 01\/07\/2019, se’ls aplicar\u00e0 el tipus del 4%.<\/p>\n

Les entrades a sales cinematogr\u00e0fiques<\/strong> passen a tributar al 10% (tipus redu\u00eft) des del 05\/07\/2018.<\/p>\n

Amb efectes des del 01\/01\/2019, aplicant-li el tipus redu\u00eft del 10% a la seg\u00fcent prestaci\u00f3 de serveis:<\/strong> “Els prestats per int\u00e8rprets, artistes, directors i t\u00e8cnics, que siguin persones f\u00edsiques, als productors de pel\u00b7l\u00edcules cinematogr\u00e0fiques susceptibles de ser exhibides en sales d’espectacles i als organitzadors d’obres teatrals i musicals.”<\/em><\/p>\n

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

La AEAT ha publicat recentment la taula actualitzada dels tipus impositius de l’IVA i els actualment vigents a Espanya.   …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9028187,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9028186","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nTipus impositius de l'Impost (IVA) - 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\/tipus-impositius-limpost-iva\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tipus impositius de l'Impost (IVA) - gremicat\" \/>\n<meta property=\"og:description\" content=\"La AEAT ha publicat recentment la taula actualitzada dels tipus impositius de l’IVA i els actualment vigents a Espanya.   ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/ca\/tipus-impositius-limpost-iva\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2020-01-29T08:58:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2020\/01\/impuesto-IVA2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1\" \/>\n\t<meta property=\"og:image:height\" content=\"1\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/tipus-impositius-limpost-iva\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/tipus-impositius-limpost-iva\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Tipus impositius de l’Impost (IVA)\",\"datePublished\":\"2020-01-29T08:58:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/tipus-impositius-limpost-iva\\\/\"},\"wordCount\":391,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/tipus-impositius-limpost-iva\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2020\\\/01\\\/impuesto-IVA2.jpg\",\"articleSection\":[\"Sin categor\u00eda\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/tipus-impositius-limpost-iva\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/tipus-impositius-limpost-iva\\\/\",\"name\":\"Tipus impositius de l'Impost (IVA) - 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