{"id":9032817,"date":"2023-01-18T00:00:37","date_gmt":"2023-01-18T00:00:37","guid":{"rendered":"https:\/\/gremicat.es\/?p=9032817"},"modified":"2023-02-28T11:36:26","modified_gmt":"2023-02-28T11:36:26","slug":"com-recuperar-liva-en-cas-de-concurs-de-creditors","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/com-recuperar-liva-en-cas-de-concurs-de-creditors\/","title":{"rendered":"Com recuperar l’IVA en cas de concurs de creditors?"},"content":{"rendered":"\t\t
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Si el seu client \u00e9s declarat en concurs de creditors, haur\u00e0 d’efectuar els tr\u00e0mits de recuperaci\u00f3 de l’IVA dins dels tres mesos seg\u00fcents a la publicaci\u00f3 en el BOE d’aquesta circumst\u00e0ncia.<\/span><\/span><\/p>

En cas que el cr\u00e8dit mereixi la consideraci\u00f3 d’incobrable o que el deutor sigui declarat en concurs sense que s’hagi fet efectiva la contraprestaci\u00f3, es permet recuperar al subjecte passiu aquestes quotes d’IVA reportat que ha ingressat en Hisenda.<\/b><\/strong><\/p>

Si el seu client \u00e9s declarat en concurs de creditors, haur\u00e0 d’efectuar els tr\u00e0mits de recuperaci\u00f3 de l’IVA dins dels tres mesos seg\u00fcents a la publicaci\u00f3 en el BOE d’aquesta circumst\u00e0ncia.<\/span><\/p>

Com \u00e9s sabut, els empresaris i professionals han d’ingressar l’Impost sobre el Valor Afegit (“IVA”)<\/strong> reportat derivat de les operacions que realitzen en el moment de presentar l’autoliquidaci\u00f3 de l’IVA corresponent al per\u00edode de liquidaci\u00f3 de la meritaci\u00f3 s’hagi produ\u00eft o no el cobrament de la contraprestaci\u00f3.<\/span><\/p>

En cas que el cr\u00e8dit mereixi la consideraci\u00f3 d’incobrable o que el deutor sigui declarat en concurs sense que s’hagi fet efectiva la contraprestaci\u00f3, es permet recuperar al subjecte passiu aquestes quotes d’IVA reportat que ha ingressat en Hisenda. Tot aix\u00f2 s’articula mitjan\u00e7ant la modificaci\u00f3 de la base imposable. No obstant aix\u00f2, la Llei de l’IVA exigeix que es compleixin determinats requisits (temporals, materials i formals) i circumst\u00e0ncies, perqu\u00e8 aquesta modificaci\u00f3 pugui produir-se.<\/strong><\/span><\/p>

Concurs de creditors<\/strong><\/p>

Despr\u00e9s de la morat\u00f2ria concursal i en l’actual context de crisi, moltes empreses s’estan veient obligades a presentar concurs de creditors, per trobar-se en una situaci\u00f3 d’insolv\u00e8ncia.<\/span><\/p>

Aix\u00f2 es realitza per a aconseguir seguir amb el negoci, per\u00f2 molts dels creditors es troben preocupats per la recuperaci\u00f3 de l’IVA.<\/span><\/p>

En vista d’aquesta situaci\u00f3, les empreses i aut\u00f2noms presenten una inquietud sobre si podran recuperar l’IVA si el seu client es declara en concurs de creditors<\/strong> i quins s\u00f3n els mecanismes per a recuperar el deute.<\/span><\/p>

En aquest cas, podem dir-li que les empreses que posseeixen factures pendents de cobrament d’un client que s’ha declarat en concurs de creditors, <\/span>poden recuperar l’IVA d’aquestes factures en modificar la base imposable d’aquestes.<\/strong><\/p>

Si un client deixa de pagar-li una factura, haur\u00e0 d’esperar sis mesos o un any des que va tenir lloc l’operaci\u00f3 per a poder iniciar els tr\u00e0mits de recuperaci\u00f3 de l’IVA<\/strong> (si la seva empresa factura m\u00e9s de 6.010.121,04 euros anuals, haur\u00e0 d’esperar necess\u00e0riament un any). Aquesta recuperaci\u00f3 es realitza emetent una factura rectificativa sense IVA i, paral\u00b7lelament, declarant un menor IVA repercutit en la declaraci\u00f3 mensual o trimestral corresponent.<\/span><\/p>

No obstant aix\u00f2, <\/span>si abans que transcorrin aquests terminis el seu client \u00e9s declarat en concurs de creditors<\/strong>, haur\u00e0 d’anticipar els tr\u00e0mits de recuperaci\u00f3 de l’IVA, posant especial cura perqu\u00e8 no se li passi el termini per a realitzar-los. En aquest cas:<\/span><\/p>

– Haur\u00e0 d’emetre <\/span>la factura rectificativa en el termini de tres mesos<\/strong> des de la publicaci\u00f3 en el BOE de l’acte de declaraci\u00f3 de concurs i enviar-la al client (remetent tamb\u00e9 una c\u00f2pia a l’administrador concursal). Remeti la factura rectificativa i la c\u00f2pia per burofax, de manera que quedi const\u00e0ncia de l’enviament.<\/span><\/p>

– Disposar\u00e0 <\/span>d’un mes m\u00e9s des de l’emissi\u00f3 de la factura rectificativa<\/strong> per a comunicar a Hisenda, mitjan\u00e7ant el formulari espec\u00edfic que apareix en la seva seu electr\u00f2nica, que ha efectuat aquesta rectificaci\u00f3.<\/span><\/p>

En tot cas, recordi que <\/span>no podr\u00e0 rectificar les factures<\/strong> per operacions el pagament de les quals estigui cobert per assegurances de cr\u00e8dit o afermat per entitats de cr\u00e8dit ni que gaudeixin de garantia real (en tots els casos, per la part que estigui coberta, afermada o garantida). Aix\u00ed mateix, tampoc podr\u00e0 rectificar l’IVA derivat d’operacions efectuades amb persones o entitats vinculades.<\/strong><\/span><\/p>

Compte amb els terminis<\/strong><\/p>

Com s’ha indicat, el termini del qual es disposa per a recuperar l’IVA en cas de concurs \u00e9s relativament curt (nom\u00e9s tres mesos).<\/strong> Aix\u00f2 \u00e9s aix\u00ed perqu\u00e8 la pr\u00f2pia Hisenda tamb\u00e9 compareix en el concurs com un creditor m\u00e9s i necessita saber quant abans quin \u00e9s l’import que ha de reclamar a l’empresa concursada. Pensi que, quan la seva empresa recupera l’IVA repercutit, el client concursat passa a ser el deutor d’aquest impost enfront d’Hisenda,<\/strong> ja que ha de computar un menor IVA suportat en les seves declaracions.<\/span><\/p>

El principal problema en aquests casos \u00e9s, precisament, con\u00e8ixer a temps que s’ha publicat l’acte de declaraci\u00f3 de concurs.<\/strong> L’administrador concursal ha de comunicar aquesta circumst\u00e0ncia a tots els creditors, per\u00f2 moltes vegades pot retardar-se. Per tant, si t\u00e9 sospites que algun dels seus clients caur\u00e0 en concurs, consulti peri\u00f2dicament el BOE en la qual es publiquen els anuncis de concursos.<\/span><\/p>

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

Si el seu client \u00e9s declarat en concurs de creditors, haur\u00e0 d’efectuar els tr\u00e0mits de recuperaci\u00f3 de l’IVA dins dels …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9032820,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9032817","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nCom recuperar l'IVA en cas de concurs de creditors? - gremicat<\/title>\n<meta name=\"description\" content=\"Si el seu client \u00e9s declarat en concurs de creditors, haur\u00e0 d'efectuar els tr\u00e0mits de recuperaci\u00f3 de l'IVA dins dels tres mesos seg\u00fcents a la publicaci\u00f3 en el BOE d'aquesta circumst\u00e0ncia.\" \/>\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\/com-recuperar-liva-en-cas-de-concurs-de-creditors\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com recuperar l'IVA en cas de concurs de creditors? 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