{"id":16924,"date":"2020-02-17T12:25:06","date_gmt":"2020-02-17T11:25:06","guid":{"rendered":"https:\/\/fefac.cat\/empresarial\/?p=16924"},"modified":"2020-02-17T12:26:46","modified_gmt":"2020-02-17T11:26:46","slug":"assessor-respon-obligacio-empreses-model-347","status":"publish","type":"post","link":"https:\/\/fefac.cat\/empresarial\/assessor-respon-obligacio-empreses-model-347\/","title":{"rendered":"Tenen obligaci\u00f3 les empreses de facilitar-nos la informaci\u00f3 necess\u00e0ria per presentar el model 347?"},"content":{"rendered":"\n

El model 347<\/strong> \u00e9s una declaraci\u00f3 anual informativa de les operacions amb terceres persones que s\u2019han realitzat al llarg de l\u2019exercici fiscal. Els empresaris i professionals estan obligats a presentar aquest model sempre que hagin realitzat operacions amb tercers per import superior a 3.005,06 euros durant tot l\u2019any natural.<\/strong><\/p>\n\n\n\n

Aquest document es presenta durant el mes de febrer<\/strong> de l\u2019exercici seg\u00fcent a aquell al qual al\u00b7ludeixen les operacions de tercers. En aquest sentint, tenim des de l\u20191 de febrer fins al 28 de febrer. Aquest any fins al 2 de mar\u00e7<\/strong> perqu\u00e8 el 29 \u00e9s dia no laboral<\/p>\n\n\n\n

Els socis ens han preguntat si hi ha una normativa que obligui a les empreses a facilitar la informaci\u00f3 necess\u00e0ria per presentar el model 347 i la resposta \u00e9s que no.\u00a0<\/strong><\/p>\n\n\n\n

Moltes empreses permeten descarregar els models a la seva web,<\/strong> per tant, en aquests casos podem accedir nosaltres mateixos al document i descarregar-les.<\/p>\n\n\n\n

Des de l\u2019any 2017, les empreses grans<\/strong> inscrites en el Registre de Devoluci\u00f3 Mensual de l\u2019IVA,<\/strong> de facturaci\u00f3 superior a 6 milions d\u2019euros i grups d\u2019IVA, estan obligades a presentar les seves factures de venda i compra en un termini m\u00e0xim de 4 dies,<\/strong> amb sancions per cadascuna si no ho fan aix\u00ed. Les empreses que fan servir el Subministrament Immediat d\u2019Informaci\u00f3 (SII) ja no fan el model 347. La recomanaci\u00f3 que ens dona el nostre assessor \u00e9s que, en aquests casos, demanem a aquestes empreses que ens facilitin la relaci\u00f3 de factures per elaborar i presentar el model 347.<\/p>\n\n\n\n

Informaci\u00f3 elaborada amb el suport de <\/strong>Buxaderas Advocats S.L.<\/a>\u00a0<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Els socis ens han preguntat si hi ha una normativa que obligui a les empreses a facilitar la informaci\u00f3 necess\u00e0ria per presentar el model 347 i la resposta \u00e9s que no. <\/p>\n","protected":false},"author":2313,"featured_media":16925,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"

Tributaci\u00f3 de les f\u00f3rmules magistrals que una oficina de farm\u00e0cia subministra a una altra oficina de farm\u00e0cia<\/h3>\n

L'oficina\u00a0de farm\u00e0cia tributa<\/strong>, a efectes d'IAE, per l'ep\u00edgraf\u00a0652.1<\/span><\/strong>\u00a0sota el concepte de \"comer\u00e7 a la petita de productes farmac\u00e8utics\".<\/strong>

El farmac\u00e8utic<\/strong>,\u00a0en\u00a0ser persona f\u00edsica, tributa a efectes d'IVA en el R\u00e8gim Especial de Rec\u00e0rrec d'Equival\u00e8ncia.<\/strong> Per tant, en l'adquisici\u00f3 dels productes qu\u00edmics que s\u00f3n la base per l'elaboraci\u00f3 de f\u00f3rmules magistrals, aix\u00ed com la seva dispensaci\u00f3 a particulars o consumidors finals, estan sotmeses a Rec\u00e0rrec d'Equival\u00e8ncia.

El tipus impositiu d'IVA aplicable<\/strong> als medicaments d'\u00fas hum\u00e0, aix\u00ed com les\u00a0f\u00f3rmules\u00a0gal\u00e8niques, f\u00f3rmules magistrals o preparats oficinals \u00e9s del 4%<\/strong>.

A efectes de l'ep\u00edgraf\u00a0652.1<\/span>\u00a0de l'IAE les f\u00f3rmules magistrals estan incloses com lliurament de medicaments als seus clients.<\/strong>

Ara\u00a0b\u00e9, si el lliurament de les f\u00f3rmules magistrals t\u00e9 com destinat\u00e0ria una altra oficina de farm\u00e0cia, l'ep\u00edgraf\u00a0652.1<\/span>\u00a0d'IAE no li permet realitzar aquesta activitat<\/strong> i, per tant, haur\u00e0 de donar-se d'alta en l'ep\u00edgraf 835, sota el concepte \"farmac\u00e8utics, activitat professional\".<\/strong>

Per tant, per aquesta activitat professional que li permetr\u00e0 la dispensaci\u00f3 de f\u00f3rmules a altres oficines de farm\u00e0cia, el farmac\u00e8utic haur\u00e0 d'emetre factura amb IVA al tipus del 4%<\/strong>, ser\u00e0 subjecte passiu d'IVA i haur\u00e0 de presentar declaraci\u00f3 trimestra<\/strong>l d'IVA per les vendes de les f\u00f3rmules magistrals a altres oficines de farm\u00e0cia.

Tanmateix recordar que si les vendes d'aquestes f\u00f3rmules magistrals<\/strong> a altres oficines de farm\u00e0cia superen el 20% de les vendes totals<\/strong>, quedar\u00e0 autom\u00e0ticament excl\u00f2s del R\u00e8gim Especial del Rec\u00e0rrec d'Equival\u00e8ncia<\/strong>,\u00a0perqu\u00e8 no compleix\u00a0el requisit legal\u00a0de qu\u00e8\u00a0m\u00e9s del 80% de les vendes es faci a particulars o consumidors finals.

Aquesta nota s'emet a l'empara del criteri establert per la Direcci\u00f3 General de Tributs en la consulta vinculant\u00a0V2640<\/span>-17, de 16 d'octubre de 2017.<\/p>\n

Informaci\u00f3 elaborada per Buxaderas Advocats S.L.<\/a>\u00a0<\/p>\n

\u00a0\"\"<\/p>\n\n\n

<\/p>\n","_et_gb_content_width":"","footnotes":""},"categories":[2066,190,10,11,12,13,14,15,36],"tags":[317,334,1312,2242],"class_list":["post-16924","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-categoria-actualitat","category-lassessor-respon","category-empresarials","category-fefac","category-afb","category-afet","category-afell","category-agfe","category-fiscal","tag-factura","tag-facturacio","tag-facturacio-farmaceutica","tag-model-347"],"yoast_head":"\nObligaci\u00f3 de les empreses de facilitar el model 347 - L'Assessor Respon<\/title>\n<meta name=\"description\" content=\"Els socis preguntin si hi ha una normativa que obligui a les empreses a facilitar la informaci\u00f3 per presentar el model 347 i la resposta \u00e9s que no.\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fefac.cat\/empresarial\/assessor-respon-obligacio-empreses-model-347\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligaci\u00f3 de les empreses de facilitar el model 347 - 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