{"id":9028888,"date":"2020-10-14T10:04:21","date_gmt":"2020-10-14T09:04:21","guid":{"rendered":"http:\/\/gremicat.es\/?p=15461"},"modified":"2020-10-14T10:04:21","modified_gmt":"2020-10-14T09:04:21","slug":"covid-19-variaciones-impuesto-iae-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/covid-19-variaciones-impuesto-iae-2\/","title":{"rendered":"COVID-19: Variaciones Impuesto IAE"},"content":{"rendered":"<p style=\"font-size: 22px;\"><span style=\"font-weight: 400;\"><span style=\"font-size: 22px;\">Informe a Hacienda y reduzca la cuota de su IAE si a causa de la crisis COVID-19, su empresa ha tenido que reducir potencia de la maquinaria, aforo, superficie, etc. <\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"texto_central\" style=\"clear: both; line-height: 20px; padding-top: 10px;\"><\/div>\n<h2 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\"><strong><b>COVID-19 \u00bfHa comunicado a Hacienda las variaciones del Impuesto sobre Actividades Econ\u00f3micas (IAE)?<\/b><\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">A causa de la crisis\u00a0 COVID-19, es posible que su empresa haya tenido que reducir la superficie de su actividad (prescindiendo de locales), dejar maquinaria inactiva o incluso cesar en alguna actividad. <strong>Informe de ello a Hacienda y reduzca la cuota de su IAE.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Su empresa\u00a0<\/span><b>factura m\u00e1s de un mill\u00f3n de euros al a\u00f1o<\/b><span style=\"font-weight: 400;\">, por lo que debe tributar por IAE. Pues bien, <strong>si como consecuencia de la crisis sanitaria, se ha reducido alguno de los elementos tributarios que determinan el impuesto a pagar<\/strong> (potencia de la maquinaria, aforo, superficie, etc.), comun\u00edquelo a Hacienda y reduzca la cuota del IAE.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Le recordamos que las empresas dadas de alta y obligadas al pago del IAE <strong>deben verificar si hay alg\u00fan cambio de circunstancias que supongan un aumento o disminuci\u00f3n de la cuota a pagar.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Recuerde que no deben satisfacer el IAE ni las personas f\u00edsicas ni las sociedades que facturan menos de un mill\u00f3n de euros. Tampoco deben liquidarlo las sociedades durante los dos primeros ejercicios de actividad.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Las empresas obligadas al pago del IAE por no encontrase exentas del mismo deben comunicar a Hacienda las variaciones en los elementos tributarios que configuran el impuesto (superficie, potencia el\u00e9ctrica instalada, n\u00famero de veh\u00edculos para las actividades de transporte, empleados, etc.). <strong>Si alguno de estos elementos aumenta en m\u00e1s de un 20%, debe comunicarse la variaci\u00f3n, para que se tenga en cuenta en la liquidaci\u00f3n del ejercicio siguiente.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Si alguno de estos elementos se reduce, tambi\u00e9n puede comunicarse la variaci\u00f3n, para que se reduzca la cuota a partir del ejercicio siguiente.<\/strong> En este caso no es necesario que la variaci\u00f3n alcance el 20%; puede comunicarse incluso aunque sea por un porcentaje inferior.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Se ha de tener en cuenta que las oscilaciones en m\u00e1s o en menos no superiores al 20% de los elementos tributarios no se consideran variaciones y por tanto no alteran el importe de las cuotas.<\/span><\/p>\n<h3 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\">Plazo<\/h3>\n<p><span style=\"font-weight: 400;\"><strong>Ser\u00e1 necesario comunicar los cambios (mediante modelo 840) en el plazo de un mes<\/strong> a contar desde la fecha en la que se produjo la circunstancia que motiv\u00f3 la variaci\u00f3n. Los cambios tendr\u00e1n efecto para el siguiente ejercicio.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Si la variaci\u00f3n es a la baja y no la ha comunicado en el plazo indicado, tambi\u00e9n puede realizarla m\u00e1s tarde.<\/strong> En ese caso, la reducci\u00f3n se aplicar\u00e1 en la cuota del a\u00f1o siguiente al que se efect\u00fae la comunicaci\u00f3n. As\u00ed pues, presente el 840 antes de final de a\u00f1o, para que la cuota del IAE sea ya m\u00e1s baja en 2021.<\/span><\/p>\n<h3 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\">Cese actividad. Devoluciones<\/h3>\n<p>Tambi\u00e9n puede ocurrir que, a causa de la crisis, su empresa se haya visto obligada a cesar en la realizaci\u00f3n de alguna actividad. Pues bien, en ese caso comunique dicha baja a Hacienda en el plazo de un mes desde el cese. Hecho esto, podr\u00e1 solicitar por escrito la devoluci\u00f3n de la parte de la cuota del IAE proporcional a aquellos trimestres completos en los que su empresa ya no vaya a ejercer la actividad.<\/p>\n<p>Para ampliar esta informaci\u00f3n consulte con <a href=\"https:\/\/www.gremicat.es\/asesoria-fiscal-contable-barcelona\/\" target=\"_blank\" rel=\"noopener\">Asesor\u00eda fiscal<br \/>\n<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Informe a Hacienda y reduzca la cuota de su IAE si a causa de la crisis COVID-19, su empresa ha <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9028889,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9028888","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 v28.5 - 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