{"id":9036926,"date":"2024-06-19T07:00:12","date_gmt":"2024-06-19T07:00:12","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9036926"},"modified":"2024-06-03T15:37:15","modified_gmt":"2024-06-03T15:37:15","slug":"caducitat-dret-deduir-iva","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/caducitat-dret-deduir-iva\/","title":{"rendered":"Caducitat del dret a deduir l’IVA (002)"},"content":{"rendered":"\t\t
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En la recent resoluci\u00f3 del Tribunal econ\u00f3mic-administratiu Central (TEAC),\nn\u00famero 1744\/2022 de data 18 de mar\u00e7 de 2024, s'ha proporcionat un\naclariment crucial respecte al c\u00f2mput de la caducitat del dret a deduir l'IVA.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Determinaci\u00f3 del dies a quo<\/strong>
La resoluci\u00f3 distingeix clarament entre el “naixement del dret a deduir”\u00a0 i el seu “exercici”. El dies a quo, o punt d’inici per al c\u00f2mput de la caducitat d’aquest dret, es fixa en el moment en qu\u00e8 neix el dret, \u00e9s a dir, quan es
reporten les quotes dedu\u00efbles.<\/p>

Exercici del dret a deduir<\/strong>
L’exercici del dret a deduir pot realitzar-se \u00fanicament en la declaraci\u00f3- liquidaci\u00f3 corresponent al per\u00edode de liquidaci\u00f3 en el qual el titular ha suportat les quotes dedu\u00efbles, o en les declaracions de per\u00edodes successius, sempre que no hagi transcorregut el termini de quatre anys des del naixement del dret.<\/p>

Jurisprud\u00e8ncia<\/strong><\/p>

El TEAC refor\u00e7a la seva decisi\u00f3 basant-se en la jurisprud\u00e8ncia del Tribunal
de Just\u00edcia de la Uni\u00f3 Europea (TJUE), que estableix que el dret a la deducci\u00f3 de l’IVA neix simult\u00e0niament amb l’exigibilitat de l’impost. A m\u00e9s, per a exercir aquest dret, s’han de complir uns certs requisits subjectius i objectius, incloent-hi la condici\u00f3 d’empresari o professional del destinatari de l’operaci\u00f3, i que els b\u00e9ns o serveis adquirits es destinin a la realitzaci\u00f3 d’operacions determinades.<\/p>

Implicacions per a la pr\u00e0ctica empresarial<\/strong>
Donada aquest aclariment, \u00e9s fonamental que les empreses ajustin els seus
processos de comptabilitat i declaraci\u00f3 d’IVA per a assegurar-se que es respecten els terminis establerts per a la deducci\u00f3 de l’IVA, evitant aix\u00ed la
possible caducitat del dret.<\/p>

A tenir en compte:<\/strong><\/p>

  • Verificaci\u00f3 del naixement del dret: Asseguri’s d’identificar
    correctament la data en qu\u00e8 es reporten les quotes dedu\u00efbles.<\/li><\/ul>

    \u00a0<\/p>

    • Cronometratge de l’exercici del dret: Exerciti el dret a deduir en la declaraci\u00f3 del per\u00edode en qu\u00e8 es van suportar les quotes o en els quatre anys subseg\u00fcents.<\/li><\/ul>

      \u00a0<\/p>

      • Compliment de requisits: Verifiqui que es compleixen tots els requisits subjectius i objectius per a exercir la deducci\u00f3.<\/li><\/ul>

        \u00a0<\/p>

        • Revisi\u00f3 de documentaci\u00f3: Mantingui una documentaci\u00f3 adequada i
          completa que justifiqui el dret a la deducci\u00f3, incloent-hi factures i
          altres documents justificatius.<\/li><\/ul>

          \u00a0<\/p>

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

          Si t’ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/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":"

          En la recent resoluci\u00f3 del Tribunal econ\u00f3mic-administratiu Central (TEAC), n\u00famero 1744\/2022 de data 18 de mar\u00e7 de 2024, s'ha proporcionat …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9036872,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,27],"tags":[],"class_list":["post-9036926","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat","category-laboral-cat"],"yoast_head":"\nCaducitat del dret a deduir l'IVA (002) - gremicat<\/title>\n<meta name=\"description\" content=\"En la recent resoluci\u00f3 del Tribunal econ\u00f3mic-administratiu Central (TEAC),n\u00famero 1744\/2022 de data 18 de mar\u00e7 de 2024, s'ha proporcionat unaclariment crucial respecte al c\u00f2mput de la caducitat del dret a deduir l'VA.\" \/>\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\/?p=9036928\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Caducitat del dret a deduir l'IVA (002) - 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