{"id":1311,"date":"2013-10-21T18:33:41","date_gmt":"2013-10-21T18:33:41","guid":{"rendered":"https:\/\/asesoriaclaret.nbgroup.es\/liva-i-el-criteri-de-caixa-la-novetat-tributaria\/"},"modified":"2013-10-21T18:33:41","modified_gmt":"2013-10-21T18:33:41","slug":"liva-i-el-criteri-de-caixa-la-novetat-tributaria","status":"publish","type":"post","link":"https:\/\/asesoriaclaret.com\/ca\/liva-i-el-criteri-de-caixa-la-novetat-tributaria\/","title":{"rendered":"L&#8217;IVA I EL CRITERI DE CAIXA. LA NOVETAT TRIBUT\u00c0RIA"},"content":{"rendered":"<p><!--:es--><strong>La Llei 14\/2013 de 27 de setembre ,<\/strong> de suport als emprenedors, modifica l&#8217;impost de la renda, l&#8217;impost de societats, i l&#8217;IVA, i les novetats es limiten al r\u00e8gim d&#8217;incentius i deduccions.<\/p>\n<p>No pretendemos m\u00e1s que avisar que <strong>AMB EFECTES DE L&#8217;1 DE GENER DE 2014 AQUESTA PREVIST LA POSSIBILITAT D&#8217;ACOLLIR-SE A UN NOU R\u00c8GIM ESPECIAL DEL CRITERI DE CAIXA. <\/strong><\/p>\n<p><strong>L&#8217;art. 23 de la <\/strong>Llei 14\/2013 de 27 de setembre, estableix la possibilitat d&#8217;acollir-se al criteri de caixa , per la qual cosa t\u00e9 car\u00e0cter optatiu i limitat que el subjecte passiu de l&#8217;impost compleixi unes determinades condicions, i cal ressaltar que el seu volum d&#8217;operacions al any natural anterior no superi els 2.000.000 \u20ac.<\/p>\n<p><strong>QU\u00c8 PERMET EL CRITERI DE CAIXA?<\/strong><\/p>\n<p><strong>Que la declaraci\u00f3 i l&#8217;ingr\u00e9s de l&#8217;IVA REPERCUTIT no es produir\u00e0 fins que el client no hagi pagat, si b\u00e9 l&#8217;IVA SUPORTAT no es podr\u00e0 deduir fins que no s&#8217;hagi produ\u00eft el pagament als prove\u00efdors.<\/strong><\/p>\n<p><strong>Ara b\u00e9, EXISTEIX UNA LIMITACI\u00d3 EN EL TEMPS D&#8217;ESPERA, EL 31 DE DESEMBRE DE L&#8217;ANY IMMEDIAT POSTERIOR HA DE PRODUIR-SE LA DECLARACI\u00d3 DE L&#8217;INGR\u00c9S I DE LA DEDUCCI\u00d3 (encara que el cobrament de la factura no s&#8217;hagi realitzat, o encara que el pagament al prove\u00efdor no es hagi produ\u00eft).<\/strong><\/p>\n<p>En qualsevol cas, no ens podem estendre m\u00e9s, nom\u00e9s indicar que hi ha activitats excloses, que es troba pendent de desenvolupament reglamentari.<\/p>\n<p>Per a qualsevol dubte o aclariment podeu adre\u00e7ar-vos al nostre despatx.<!--:--><!--:ca--><br \/>\n<!--:--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Llei 14\/2013 de 27 de setembre , de suport  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":1278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[28,29],"class_list":["post-1311","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalitat","tag-criteri-de-caixa","tag-iva-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;IVA I EL CRITERI DE CAIXA. 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