{"id":9038481,"date":"2025-03-26T07:00:39","date_gmt":"2025-03-26T07:00:39","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9038481"},"modified":"2025-03-26T09:12:49","modified_gmt":"2025-03-26T09:12:49","slug":"venda-de-cartera-de-clients","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/venda-de-cartera-de-clients\/","title":{"rendered":"Venda de cartera de clients"},"content":{"rendered":"\t\t
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\nLa venda d'una cartera de clients es considera una prestaci\u00f3 de serveis subjecta a IVA, independentment que l'activitat principal de l'empresa estigu\u00e9s exempta.<\/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
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En l’exercici de la seva activitat professional, \u00e9s possible que en algun moment contempli la cessi\u00f3 de la seva cartera de clients a un altre professional o empresa. \u00c9s fonamental con\u00e8ixer el tractament fiscal que comporta aquesta operaci\u00f3, especialment en mat\u00e8ria d’Impost sobre el Valor Afegit (IVA), per a evitar possibles conting\u00e8ncies fiscals.<\/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

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Venda de cartera de clients i consideraci\u00f3 fiscal<\/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
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La Direcci\u00f3 General de Tributs (DGT) ha establert que la cessi\u00f3 d’una cartera de clients no es considera una venda de b\u00e9ns, sin\u00f3 una prestaci\u00f3 de serveis a l’efecte de l’IVA. En conseq\u00fc\u00e8ncia, tret que l’operaci\u00f3 estigui exempta per alguna disposici\u00f3 espec\u00edfica, el transmitent haur\u00e0 de repercutir l’IVA corresponent.<\/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

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Meritaci\u00f3 de l'IVA en la venda de cartera<\/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
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D’acord amb l’article 75.1.2n de la Llei de l’IVA (Llei 37\/1992), l’impost s’esdevingui en el moment en qu\u00e8 es presta el servei. En el cas que la contraprestaci\u00f3 de la venda de cartera estigui vinculada a la facturaci\u00f3 futura dels clients cedits, la base imposable ha de calcular-se provisionalment aplicant criteris fundats, ajustant-se quan l’import definitiu sigui conegut.<\/p>

  • Si el pagament \u00e9s \u00fanic i tancat, l’IVA s’esdevingui en el moment de la transacci\u00f3.<\/li>
  • Si el pagament \u00e9s variable i dep\u00e8n de la facturaci\u00f3 futura dels clients, s’aplicar\u00e0 un criteri de meritaci\u00f3 progressiva, ajustant la base imposable segons l’article 80.6 de la Llei de l’IVA.<\/li><\/ul>\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
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    Rectificaci\u00f3 de quotes d'IVA repercutides<\/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
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    Si l’import de la venda s’ha determinat provisionalment i despr\u00e9s s’ajusta, s’haur\u00e0 de procedir a la rectificaci\u00f3 de l’IVA repercutit conforme a l’article 89 de la Llei de l’IVA. Aix\u00f2 implica:<\/p>

    • Emetre una factura rectificativa segons l’article 15 del Reglament de Facturaci\u00f3.<\/li>
    • Ajustar la base imposable en la declaraci\u00f3 del per\u00edode en qu\u00e8 es modifiqui el preu definitiu.<\/li>
    • Si la rectificaci\u00f3 suposa una minoraci\u00f3 de quotes, es podr\u00e0 optar entre sol\u00b7licitar la devoluci\u00f3 d’ingressos indeguts o compensar la quota en la declaraci\u00f3 del per\u00edode corresponent.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Conseq\u00fc\u00e8ncies fiscals de la venda de cartera<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      At\u00e8s que l’operaci\u00f3 est\u00e0 subjecta a IVA, \u00e9s fonamental complir amb les seg\u00fcents obligacions fiscals:<\/p>

      • Repercutir l’IVA corresponent en la factura emesa al comprador de la cartera de clients.<\/li>
      • Declarar i ingressar l’IVA en el per\u00edode en qu\u00e8 es reporti.<\/li>
      • Ajustar la base imposable si el preu pactat \u00e9s provisional i susceptible de modificaci\u00f3 futura.<\/li>
      • Expedir factures rectificatives en cas de variaci\u00f3 de l’import de l’operaci\u00f3.<\/span><\/li><\/ul>

        Per a ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/span><\/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":"

        La venda d’una cartera de clients es considera una prestaci\u00f3 de serveis subjecta a IVA, independentment que l’activitat principal de l’empresa estigu\u00e9s exempta.<\/p>\n","protected":false},"author":1,"featured_media":9032785,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9038481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nVenda de cartera de clients - gremicat<\/title>\n<meta name=\"description\" content=\"La venda d'una cartera de clients es considera una prestaci\u00f3 de serveis subjecta a IVA, independentment que l'activitat principal de l'empresa estigu\u00e9s exempta.\" \/>\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\/en\/sale-of-client-portfolio\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Venda de cartera de clients - 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