{"id":33,"date":"2014-02-10T14:10:00","date_gmt":"2014-02-10T12:10:00","guid":{"rendered":"https:\/\/admin.atbusiness.cat\/?p=33"},"modified":"2023-10-10T12:19:36","modified_gmt":"2023-10-10T10:19:36","slug":"com-recuperar-liva-de-les-factures-impagades","status":"publish","type":"post","link":"https:\/\/admin.atbusiness.cat\/ca\/com-recuperar-liva-de-les-factures-impagades\/","title":{"rendered":"Com recuperar l\u2019IVA de les factures impagades"},"content":{"rendered":"\n<p>Malgrat et puguis acollir a <a href=\"http:\/\/atbusinessblog.wordpress.com\/2013\/11\/18\/5-raons-per-no-escollir-liva-pel-criteri-de-caixa\/\">l\u2019IVA pel criteri de caixa<\/a>. Tard o d\u2019hora s\u2019haur\u00e0 d\u2019ingressar l\u2019IVA repercutit de les teves factures. En molts casos, l\u2019IVA d\u2019aquestes factures \u00e9s d\u2019un import considerable i val la pena recuperar-lo.<\/p>\n\n\n\n<p>Existeix dues vies legals per recuperar aquest IVA de les factures impagades, sempre que els deutors no siguin Administracions P\u00fabliques, o el cr\u00e8dit no estigui afermat per alguna entitat de cr\u00e8dit i cauci\u00f3, o b\u00e9 per garantia real:<\/p>\n\n\n\n<ul>\n<li><strong>Quan existeix una situaci\u00f3 de concurs del client<\/strong><\/li>\n<\/ul>\n\n\n\n<p>&nbsp;En aquest cas, disposes del termini d\u2019un mes des de la declaraci\u00f3 de concurs del teu client per tal d\u2019emetre una factura rectificativa, que et permeti compensar l\u2019IVA que vas ingressar en el seu moment.<\/p>\n\n\n\n<ul>\n<li><strong>Factures emeses considerades incobrables<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Si un client no et paga, passats 6 mesos des de que va tenir lloc l\u2019operaci\u00f3 (1 any en el cas de les Grans Empreses). S\u2019obre un termini de 3 mesos per emetre una factura rectificativa. Sempre que s\u2019hagi instat el cobrament, mitjan\u00e7ant reclamaci\u00f3 judicial o requeriment notarial, al deutor.<\/p>\n\n\n\n<p>En els dos casos, \u00e9s d\u2019obligat compliment comunicar-ho a l\u2019Administraci\u00f3 Tribut\u00e0ria en el termini d\u2019un mes de l\u2019emissi\u00f3 de la factura rectificativa. Aquesta obligaci\u00f3 tamb\u00e9 recau en el deutor. Per tant s\u2019haur\u00e0 d\u2019enviar la factura rectificativa al client, i a l\u2019administrador concursal, si es d\u00f3na el cas.<\/p>\n\n\n\n<p>\u00c9s aconsellable enviar les factures rectificatives per burofax o correu certificat, per tal d\u2019acreditar que s\u2019han enviat al deutor; i no tenir problemes per recuperar l\u2019IVA de les factures impagades.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Malgrat et puguis acollir a l\u2019IVA pel criteri de caixa. Tard o d\u2019hora s\u2019haur\u00e0 d\u2019ingressar l\u2019IVA repercutit de les teves factures. En molts casos, l\u2019IVA d\u2019aquestes factures \u00e9s d\u2019un import considerable i val la pena recuperar-lo. Existeix dues vies legals per recuperar aquest IVA de les factures impagades, sempre que els deutors no siguin Administracions &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/admin.atbusiness.cat\/ca\/com-recuperar-liva-de-les-factures-impagades\/\"> <span class=\"screen-reader-text\">Com recuperar l\u2019IVA de les factures impagades<\/span> Llegeix m\u00e9s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":34,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[15],"tags":[74,76],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - 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