{"id":1312,"date":"2013-10-31T13:19:15","date_gmt":"2013-10-31T13:19:15","guid":{"rendered":"https:\/\/asesoriaclaret.nbgroup.es\/el-regim-especial-del-criteri-de-caixa-rd-828-2013-de-25-doctubre\/"},"modified":"2013-10-31T13:19:15","modified_gmt":"2013-10-31T13:19:15","slug":"el-regim-especial-del-criteri-de-caixa-rd-828-2013-de-25-doctubre","status":"publish","type":"post","link":"https:\/\/asesoriaclaret.com\/ca\/el-regim-especial-del-criteri-de-caixa-rd-828-2013-de-25-doctubre\/","title":{"rendered":"EL R\u00c8GIM ESPECIAL DEL CRITERI DE CAIXA.- RD 828\/2013, de 25 d&#8217;octubre"},"content":{"rendered":"<p><!--:es-->El RD 828\/2013 <em>modifica diverses normes, entre elles, el Reglament de l&#8217;Impost sobre el Valor Afegit, aprovat pel Reial Decret 1624\/1992, de 29 de desembre, i aix\u00f2 t\u00e9 molt a veure amb el que anunci\u00e0vem a la nostra anterior refer\u00e8ncia al bloc quan parl\u00e0vem del <\/em><strong><em>NOU R\u00c8GIM ESPECIAL DEL CRITERI DE CAIXA<\/em><\/strong><em> introdu\u00eft per la Llei 14\/2013 de 27 de setembre: ja tenim l&#8217;esperat desenvolupament reglamentari, que <\/em><strong><em>como r\u00e9gimen optativo tendr\u00e1 efectos desde<\/em><\/strong> <strong><em>1 DE GENER DE 2014<\/em><\/strong><em>.<\/em><\/p>\n<p><em>Novetats a destacar:<\/em><\/p>\n<ul>\n<li><em>Presentar la declaraci\u00f3 censal per a la inclusi\u00f3 o ren\u00fancia al r\u00e8gim<\/em><\/li>\n<li><em>L&#8217;Exclusi\u00f3 en el r\u00e8gim es produeix quan el volum d&#8217;operacions a l&#8217;any natural excedeixi els 2.000.000,00\u20ac, i\/ o el total de cobraments en efectiu d&#8217;un mateix destinatari superi els 100.00,00\u20ac.<\/em><\/li>\n<li><em>Als Llibres registre s&#8217;hauran d&#8217;incorporar les dates de cobraments o pagament, i el mitj\u00e0 utilitzat per fer-ho.<\/em><\/li>\n<li><em>S&#8217;introdueixen modificacions al RD 1619\/2012 de 30 de novembre, en mat\u00e8ria de facturaci\u00f3 relatives a aquest r\u00e8gim especial, esment al contingut de les factures i termini d&#8217;expedici\u00f3 (arts 6,7,11)<\/em><\/li>\n<li><em>Amb relaci\u00f3 al model 347, declaraci\u00f3 anual d&#8217;operacions amb terceres persones, la nova regulaci\u00f3 afecta els subjectes passius inclosos en el r\u00e8gim especial del criteri de caixa, com els destinataris d&#8217;aquestes operacions. Es fa esment tamb\u00e9 a les comunitats de b\u00e9ns en r\u00e8gim de propietat horitzontal quant a la seva obligaci\u00f3 del deure informaci\u00f3.<\/em><\/li>\n<\/ul>\n<p><em>Com sempre a la vostra disposici\u00f3 per donar-vos m\u00e9s informaci\u00f3 respecte a aquesta i altres novetats que vagin sorgint.<\/em><!--:--><!--:ca--><\/p>\n<p><!--:--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El RD 828\/2013 modifica diverses normes, entre elles, el Reglament  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":1277,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25,21],"tags":[],"class_list":["post-1312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalitat","category-interes-general-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EL R\u00c8GIM ESPECIAL DEL CRITERI DE CAIXA.- RD 828\/2013, de 25 d&#039;octubre - 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