{"id":9024730,"date":"2015-11-11T08:30:02","date_gmt":"2015-11-11T06:30:02","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=6706"},"modified":"2015-11-11T08:30:02","modified_gmt":"2015-11-11T06:30:02","slug":"recuperar-iva-incobrable-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/recuperar-iva-incobrable-2\/","title":{"rendered":"Recuperar IVA incobrable"},"content":{"rendered":"<p>Si su empresa factura menos de 6.010.121,04 \u0080 al a\u00f1o y quer\u00eda recuperar el IVA de una factura impagada a partir del a\u00f1o 2015 se dispone de dos momentos para realizar estos tr\u00e1mites.<\/p>\n<p>[texto_central]<\/p>\n<p><strong>Requisitos para recuperar el IVA en el caso de cr\u00e9ditos incobrables<\/strong><\/p>\n<p>El art\u00edculo 80 de la Ley del IVA y el art\u00edculo 24 del Reglamento del IVA ofrecen la posibilidad de poder recuperar las cuotas de IVA repercutidas y no cobradas a trav\u00e9s de un procedimiento previsto en la normativa del Impuesto. Se permite la recuperaci\u00f3n del IVA en dos supuestos concretos:<\/p>\n<ul>\n<li>Clientes morosos con deudas reclamadas judicialmente o por requerimiento notarial.<\/li>\n<li>Clientes morosos en situaci\u00f3n de concurso de acreedores.<\/li>\n<\/ul>\n<p>Por el contrario, este r\u00e9gimen de recuperaci\u00f3n no es aplicable cuando estamos delante de cr\u00e9ditos garantizados, cr\u00e9ditos entre partes vinculadas, cr\u00e9ditos adeudados o financiados por entes p\u00fablicos o que el deudor sea un no establecido.<\/p>\n<p><strong>En el a\u00f1o 2014 si dejaba pasar m\u00e1s de nueve meses desde la fecha de venta perd\u00eda la oportunidad de recuperar el IVA repercutido. Esto ha cambiado en 2015.<\/strong><\/p>\n<p><strong>Cambio de situaci\u00f3n a partir de 2015<\/strong><\/p>\n<p>Si su empresa factura menos de 6.010.121,04 \u0080 al a\u00f1o y quer\u00eda recuperar el IVA de una factura impagada a partir del a\u00f1o 2105 se dispone de dos momentos para realizar estos tr\u00e1mites:<\/p>\n<p>Una: Entre los seis meses y nueve meses<\/p>\n<p>Otra: Entre los doce y los quince.<\/p>\n<p>Como hasta 2014, puede efectuar los tr\u00e1mites en los tres meses siguientes al transcurso de los seis meses desde la fecha de la venta.<\/p>\n<p>Puede realizar los tr\u00e1mites en los tres meses siguientes al transcurso de un a\u00f1o desde la fecha de la venta.<\/p>\n<p>Hasta 2014, si uno de sus\u00a0clientes morosos era declarado en concurso, s\u00f3lo se dispon\u00eda de un mes (desde la publicaci\u00f3n en el BOE) para rectificar las facturas. Ahora este plazo se ha ampliado a\u00a0tres meses.<\/p>\n<p>El plazo para realizar la comunicaci\u00f3n a Hacienda de la modificaci\u00f3n efectuada es de un mes desde la emisi\u00f3n de la factura rectificativa. Hasta 2015 si dicha comunicaci\u00f3n se efectuaba pasado ese plazo, Hacienda denegaba la rectificaci\u00f3n de forma autom\u00e1tica.<\/p>\n<p>Recuerde que para recuperar el IVA se debe iniciar un procedimiento monitorio.<br \/>\nPara ampliar esta informaci\u00f3n consulte con<a title=\"Asesor\u00eda Fiscal y Contable\" href=\"http:\/\/www.gremicat.es\/asesoria-fiscal-contable-barcelona\/\" target=\"_blank\" rel=\"noopener\"> <strong><span style=\"text-decoration: underline;\">Asesor\u00eda fiscal<\/span><\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>[\/texto_central]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si su empresa factura menos de 6.010.121,04 \u0080 al a\u00f1o y quer\u00eda recuperar el IVA de una factura impagada a <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9024731,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9024730","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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