{"id":9035202,"date":"2023-10-11T07:00:39","date_gmt":"2023-10-11T07:00:39","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9035202"},"modified":"2023-10-11T09:36:38","modified_gmt":"2023-10-11T09:36:38","slug":"reclamar-iae-2020-devolucions-per-lestat-dalarma","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/reclamar-iae-2020-devolucions-per-lestat-dalarma\/","title":{"rendered":"Reclamar IAE 2020: Devolucions per l&#8217;estat d&#8217;alarma"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9035202\" class=\"elementor elementor-9035202 elementor-9035201\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbf6e1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbf6e1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cf9cc4\" data-id=\"6cf9cc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee44886 nuevoH2 elementor-widget elementor-widget-heading\" data-id=\"ee44886\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"nuevoH2\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les empreses paralitzades durant l'estat d'alarma en 2020 poden reclamar la devoluci\u00f3 de l'IAE segons la decisi\u00f3 del Tribunal Suprem, brindant un raig d'esperan\u00e7a a aquells negocis afectats per les restriccions.<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51691fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51691fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4361d28\" data-id=\"4361d28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f33fcbc elementor-widget elementor-widget-text-editor\" data-id=\"f33fcbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les empreses paralitzades durant l&#8217;estat d&#8217;alarma en 2020 poden reclamar la devoluci\u00f3 de l&#8217;IAE segons la decisi\u00f3 del Tribunal Suprem, brindant un raig d&#8217;esperan\u00e7a a aquells negocis afectats per les restriccions.<\/span><\/p><p><span style=\"font-weight: 400;\">L&#8217;any 2020 va estar marcat pels successius estats d&#8217;alarma, i moltes empreses es van veure for\u00e7ades a detenir completament les seves activitats a causa de les restriccions derivades de la pand\u00e8mia del COVID-19. Sectors com l&#8217;oci nocturn, els allotjaments tur\u00edstics, la restauraci\u00f3, els cinemes i els clubs esportius van quedar en suspens. No obstant aix\u00f2, malgrat la par\u00e0lisi econ\u00f2mica, Hisenda, les diputacions, els ajuntaments i altres organismes recaptadors van continuar exigint el pagament total de les quotes de l&#8217;Impost d&#8217;activitats Econ\u00f2miques (IAE). En resposta a aquesta situaci\u00f3, nombroses empreses van presentar reclamacions davant els tribunals.<\/span><\/p><p><span style=\"font-weight: 400;\">En una decisi\u00f3 hist\u00f2rica, el Tribunal Suprem ha recolzat les reclamacions de les empreses, oferint una llum d&#8217;esperan\u00e7a enmig de la incertesa econ\u00f2mica:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si b\u00e9 \u00e9s cert que la falta d&#8217;activitat durant l&#8217;estat d&#8217;alarma no eximeix el pagament de l&#8217;IAE, el Tribunal reconeix que l&#8217;impost s&#8217;esdevingui el primer dia de l&#8217;any natural.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No obstant aix\u00f2, el Tribunal tamb\u00e9 ha destacat que l&#8217;IAE contempla la reducci\u00f3 proporcional de la quota en cas de paralitzaci\u00f3 de l&#8217;activitat per causes de for\u00e7a major que durin m\u00e9s de 30 dies.<br \/><br \/><\/span><\/li><\/ul><p><b>Paralitzaci\u00f3 d&#8217;activitat<\/b><\/p><p><span style=\"font-weight: 400;\">En conseq\u00fc\u00e8ncia, el Tribunal Suprem estableix que els tancaments obligatoris provocats pels estats d&#8217;alarma donen dret a aquesta reducci\u00f3 de l&#8217;IAE. El m\u00e9s sorprenent \u00e9s que les empreses no han de demostrar ni notificar a l&#8217;Administraci\u00f3 aquesta paralitzaci\u00f3, ja que aquestes circumst\u00e0ncies es deriven directament de la llei. Nom\u00e9s \u00e9s necessari justificar que la paralitzaci\u00f3 va ser total. Per exemple, en el cas dels negocis d&#8217;hostaleria i restauraci\u00f3, haur\u00e0 de demostrar-se que no es va oferir servei de lliurament a domicili durant aquest per\u00edode.<\/span><\/p><p><b>C\u00f3m reclamar?<\/b><\/p><p><span style=\"font-weight: 400;\">Si et trobes en aquesta situaci\u00f3, \u00e9s comprensible que desitgis explorar les teves opcions per a recuperar l&#8217;IAE abonat. No obstant aix\u00f2, abans d&#8217;iniciar qualsevol reclamaci\u00f3, \u00e9s important verificar si el teu ajuntament ja ha realitzat algun descompte en la quota de l&#8217;impost pels dies de tancament. Alguns municipis van implementar mesures d&#8217;alleujament fiscal durant la crisi. Si no s&#8217;ha atorgat cap descompte, hi ha alternatives davant una liquidaci\u00f3 ferma:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En principi, impugnar l&#8217;IAE a trav\u00e9s dels procediments especials de revisi\u00f3 no sembla viable. Aquests procediments, com el recurs de revisi\u00f3, la rectificaci\u00f3 d&#8217;errors o la declaraci\u00f3 de nul\u00b7litat, solen tenir requisits espec\u00edfics que no es compleixen en aquest cas.<br \/><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No obstant aix\u00f2, \u00e9s possible sol\u00b7licitar un procediment de revocaci\u00f3 de la liquidaci\u00f3 d&#8217;IAE per infracci\u00f3 manifesta de la llei i la devoluci\u00f3 de l&#8217;ingr\u00e9s indegut. Encara que la revocaci\u00f3 sol ser iniciada per l&#8217;Administraci\u00f3, el Tribunal Suprem ha reconegut que els contribuents tamb\u00e9 poden iniciar-la en casos d&#8217;infracci\u00f3 manifesta de la llei. En cas que l&#8217;Administraci\u00f3 rebutgi la devoluci\u00f3, encara ser\u00e0 possible apel\u00b7lar a inst\u00e0ncies superiors.<br \/><br \/><\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">La decisi\u00f3 del Tribunal Suprem ofereix una esperan\u00e7a per a les empreses, ja que no necessiten demostrar ni notificar la paralitzaci\u00f3 de la seva activitat a l&#8217;Administraci\u00f3, sin\u00f3 simplement justificar que va ser total.<\/span><\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\"><span style=\"font-weight: 400;\">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":"<p>Les empreses paralitzades durant l&#8217;estat d&#8217;alarma en 2020 poden reclamar la devoluci\u00f3 de l&#8217;IAE segons la decisi\u00f3 del Tribunal Suprem, <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9035209,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9035202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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