{"id":9028892,"date":"2020-10-14T10:03:58","date_gmt":"2020-10-14T09:03:58","guid":{"rendered":"http:\/\/gremicat.es\/?p=15464"},"modified":"2020-10-14T10:03:58","modified_gmt":"2020-10-14T09:03:58","slug":"covid-19-variacions-impost-iae","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/covid-19-variacions-impost-iae\/","title":{"rendered":"COVID-19: Variacions Impost IAE"},"content":{"rendered":"

Informe a Hisenda i redueixi la quota del seu IAE si a causa de la crisi COVID-19, la seva empresa ha hagut de reduir pot\u00e8ncia de la maquin\u00e0ria, aforament, superf\u00edcie, etc.<\/span><\/span><\/p>\n

 <\/p>\n

<\/div>\n

COVID-19 Ha comunicat a Hisenda les variacions de l’Impost sobre Activitats Econ\u00f2miques (IAE)?<\/b><\/strong><\/h2>\n

 <\/p>\n

A causa de la crisi COVID-19, \u00e9s possible que la seva empresa hagi hagut de reduir la superf\u00edcie de la seva activitat (prescindint de locals), deixar maquin\u00e0ria inactiva o fins i tot cessar en alguna activitat. Informe d’aix\u00f2 a Hisenda i redueixi la quota del seu IAE.<\/strong>
\nLa seva empresa factura m\u00e9s d’un mili\u00f3 d’euros a l’any, per la qual cosa ha de tributar per IAE. Doncs b\u00e9, si, a conseq\u00fc\u00e8ncia de la crisi sanit\u00e0ria, s’ha redu\u00eft algun dels elements tributaris que determinen l’impost a pagar (pot\u00e8ncia de la maquin\u00e0ria, aforament, superf\u00edcie, etc.), comuniqui-ho a Hisenda i redueixi la quota de l’IAE.<\/p>\n

Li recordem que les empreses donades d’alta i obligades al pagament de l’IAE han de verificar si hi ha algun canvi de circumst\u00e0ncies que suposin un augment o disminuci\u00f3 de la quota a pagar.<\/p>\n

Recordi que no han de satisfer l’IAE ni les persones f\u00edsiques ni les societats que facturen menys d’un mili\u00f3 d’euros. Tampoc han de liquidar-ho les societats durant els dos primers exercicis d’activitat.
\nLes empreses obligades al pagament de l’IAE per no trob\u00e9s exemptes del mateix han de comunicar a Hisenda les variacions en els elements tributaris que configuren l’impost (superf\u00edcie, pot\u00e8ncia el\u00e8ctrica instal\u00b7lada, nombre de vehicles per a les activitats de transport, empleats, etc.). Si algun d’aquests elements augmenta en m\u00e9s d’un 20%, ha de comunicar-se la variaci\u00f3, perqu\u00e8 es tingui en compte en la liquidaci\u00f3 de l’exercici seg\u00fcent.<\/strong><\/p>\n

Si algun d’aquests elements es redueix, tamb\u00e9 pot comunicar-se la variaci\u00f3, perqu\u00e8 es redueixi la quota a partir de l’exercici seg\u00fcent. En aquest cas no \u00e9s necessari que la variaci\u00f3 aconsegueixi el 20%, pot comunicar-se fins i tot encara que sigui per un percentatge inferior.
\nS’ha de tenir en compte que les oscil\u00b7lacions en m\u00e9s o en menys no superiors al 20% dels elements tributaris no es consideren variacions i per tant no alteren l’import de les quotes.<\/p>\n

Termini<\/h3>\n

Ser\u00e0 necessari comunicar els canvis (mitjan\u00e7ant model 840) en el termini d’un mes<\/strong> a comptar des de la data en la qual es va produir la circumst\u00e0ncia que va motivar la variaci\u00f3. Els canvis tindran efecte per al seg\u00fcent exercici.<\/span><\/p>\n

Si la variaci\u00f3 \u00e9s a la baixa i no l’ha comunicat en el termini indicat, tamb\u00e9 pot realitzar-la m\u00e9s tard.<\/strong> En aquest cas, la reducci\u00f3 s’aplicar\u00e0 en la quota de l’any seg\u00fcent al qual s’efectu\u00ef la comunicaci\u00f3. Aix\u00ed doncs, present el 840 abans de final d’any, perqu\u00e8 la quota de l’IAE sigui ja m\u00e9s baixa en 2021.<\/span><\/p>\n

Cessament activitat. Devolucions<\/h3>\n

Tamb\u00e9 pot oc\u00f3rrer que, a causa de la crisi, la seva empresa s’hagi vist obligada a cessar en la realitzaci\u00f3 d’alguna activitat. Doncs b\u00e9, en aquest cas comuniqui aquesta baixa a Hisenda en el termini d’un mes des del cessament.\u00a0 Fet aix\u00f2, podr\u00e0 sol\u00b7licitar per escrit la devoluci\u00f3 de la part de la quota de l’IAE proporcional a aquells trimestres complets en els quals la seva empresa ja no vagi a exercir l’activitat.<\/span><\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria fiscal<\/span><\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

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