{"id":48,"date":"2013-11-18T19:07:00","date_gmt":"2013-11-18T17:07:00","guid":{"rendered":"https:\/\/admin.atbusiness.cat\/?p=48"},"modified":"2023-10-10T12:19:38","modified_gmt":"2023-10-10T10:19:38","slug":"5-raons-per-no-escollir-liva-pel-criteri-de-caixa","status":"publish","type":"post","link":"https:\/\/admin.atbusiness.cat\/ca\/5-raons-per-no-escollir-liva-pel-criteri-de-caixa\/","title":{"rendered":"5 Raons per no escollir l\u2019IVA pel criteri de caixa"},"content":{"rendered":"\n<p>El Setembre passat es va publicar la <a href=\"http:\/\/www.boe.es\/boe\/dias\/2013\/09\/28\/pdfs\/BOE-A-2013-10074.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Llei de Suport als Emprenedors<\/a>, on una de les&nbsp;seves mesures estrella era que les Pimes, que facturessin menys de 2 milions d\u2019euros, no&nbsp;haurien d\u2019ingressar l\u2019IVA de les seves factures, fins que les cobressin.&nbsp;Fins aqu\u00ed, tot sona molt b\u00e9. Per\u00f2 la realitat, no sempre \u00e9s tant bonica com ens la volen&nbsp;vendre. A continuaci\u00f3, enumerar\u00e9 les 5 raons m\u00e9s importants per les quals no conv\u00e9&nbsp;acollir-se a aquesta modalitat d\u2019IVA pel criteri de caixa:<\/p>\n\n\n\n<ol>\n<li><strong>Nom\u00e9s estem diferint el \u201cproblema\u201d:<\/strong> Si un client no ens paga, en el millor&nbsp;dels casos haurem d\u2019ingressar aquest IVA a finals de l\u2019any que ve.<\/li>\n\n\n\n<li><strong>Augment de la c\u00e0rrega administrativa:<\/strong> Suposa un major control dels&nbsp;cobraments i pagaments de les factures, per informar a Hisenda d\u2019aquestes&nbsp;operacions.<\/li>\n\n\n\n<li><strong>Possible p\u00e8rdua de clients:<\/strong> Els nostres clients, que no hagin optat per aquesta&nbsp;modalitat, no es podran deduir la nostra factura fins que la paguin. I a m\u00e9s a&nbsp;m\u00e9s, tamb\u00e9 els suposar\u00e0 un augment de la c\u00e0rrega administrativa.<\/li>\n\n\n\n<li><strong>Problemes per acreditar els cobraments en efectiu:<\/strong> La llei obliga als&nbsp;contribuents acollits a aquesta modalitat, a informar a Hisenda de la data i mitj\u00e0&nbsp;de pagament. Aix\u00f2 pot suposar conflictes amb Hisenda en l\u2019acreditaci\u00f3 de les&nbsp;dates, ja que els pagaments en efectiu no deixen evid\u00e8ncia a enlloc.<\/li>\n\n\n\n<li><strong>Cost del programa de comptabilitat:<\/strong> Les empreses que ja utilitzen un&nbsp;programa per la comptabilitat, tindran un cost extra per adaptar-lo al nou IVA&nbsp;pel criteri de caixa. Mentre que les que no en tenen cap, es veuran gaireb\u00e9&nbsp;obligades a tenir-ne un per poder-ho gestionar.<\/li>\n<\/ol>\n\n\n\n<p>Resumint, tot hi que s\u2019hauria d\u2019estudiar cada cas concret, la possible millora de la&nbsp;tresoreria per acollir-se a l\u2019IVA pel criteri de caixa, quedaria eclipsada per la quantitat&nbsp;d\u2019inconvenients que genera.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Setembre passat es va publicar la Llei de Suport als Emprenedors, on una de les&nbsp;seves mesures estrella era que les Pimes, que facturessin menys de 2 milions d\u2019euros, no&nbsp;haurien d\u2019ingressar l\u2019IVA de les seves factures, fins que les cobressin.&nbsp;Fins aqu\u00ed, tot sona molt b\u00e9. Per\u00f2 la realitat, no sempre \u00e9s tant bonica com ens &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/admin.atbusiness.cat\/ca\/5-raons-per-no-escollir-liva-pel-criteri-de-caixa\/\"> <span class=\"screen-reader-text\">5 Raons per no escollir l\u2019IVA pel criteri de caixa<\/span> Llegeix m\u00e9s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":49,"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":[46,76,36],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - 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