{"id":226149,"date":"2020-11-18T13:10:01","date_gmt":"2020-11-18T12:10:01","guid":{"rendered":"https:\/\/fefac.cat\/empresarial\/?p=226149"},"modified":"2020-11-18T13:42:58","modified_gmt":"2020-11-18T12:42:58","slug":"iva-mascartes-21-4-9-novembre","status":"publish","type":"post","link":"https:\/\/fefac.cat\/empresarial\/iva-mascartes-21-4-9-novembre\/","title":{"rendered":"L&#8217;IVA de les mascaretes passa del 21% al 4% a partir del dijous, 19 de novembre"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">El <strong>BOE <\/strong>publica avui el <strong><em><span style=\"text-decoration: underline\"><a rel=\"noreferrer noopener\" href=\"https:\/\/www.boe.es\/boe\/dias\/2020\/11\/18\/pdfs\/BOE-A-2020-14368.pdf\" target=\"_blank\">Reial Decret-llei 34\/2020 de mesures urgents de suport a la solv\u00e8ncia empresarial i al sector energ\u00e8tic, i en mat\u00e8ria tribut\u00e0ria<\/a>, <\/span><\/em><\/strong>aprovat ahir pel Govern de l&#8217;Estat.<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>Tal com vam anunciar, <strong>aquesta norma estableix l&#8217;aplicaci\u00f3 d&#8217;un IVA del 4% de manera temporal (fins el 31 de desembre de 2021)<\/strong> als lliuraments, importacions i adquisicions intracomunit\u00e0ries de mascaretes quir\u00fargiques d&#8217;un sol \u00fas.<\/p>\n\n\n\n<p>Aquesta disposici\u00f3 entrar\u00e0 en vigor<strong> dem\u00e0 dijous dia 19 de novembre.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Repercussi\u00f3 de l&#8217;aplicaci\u00f3 del nou tipus d&#8217;IVA<\/h3>\n\n\n\n<p>Pel que fa a la repercussi\u00f3 de l&#8217;aplicaci\u00f3 del nou tipus d&#8217;IVA del 4%, feta la consulta als nostres assessors tributaris, ens informen del seg\u00fcent:<\/p>\n\n\n\n<p>Per a les farm\u00e0cies, i <strong>en el cas de mascaretes adquirides a un IVA del 21% + 5,2% de rec\u00e0rrec d&#8217;equival\u00e8ncia, aix\u00f2 suposaria haver-les adquirit a un major cost i, per tant, una p\u00e8rdua directa de marge en la venda<\/strong> .<br><br>En cas d&#8217;una <strong>societat de parafarm\u00e0cia o una farm\u00e0cia que tributi per IVA<\/strong>, a l&#8217;hora de realitzar declaracions d&#8217;IVA, la <strong>difer\u00e8ncia <\/strong>entre l&#8217;IVA del 21% en la compra i el 4% en la venda es <strong>compensaria en la mateixa declaraci\u00f3 de l&#8217;IVA.<\/strong><br><br>Tanmateix, la <strong>recomanaci\u00f3 seria treure un inventari (a PVP) just abans d\u2019aplicar el canvi <\/strong>en programa del tipus del 21 al 4%, a fi de<strong> tenir quantificada la incid\u00e8ncia de p\u00e8rdua<\/strong> en el marge.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El BOE publica avui el Reial Decret-llei 34\/2020 de mesures urgents de suport a la solv\u00e8ncia empresarial i al sector energ\u00e8tic, i en mat\u00e8ria tribut\u00e0ria, aprovat ahir pel Govern de l&#8217;Estat.<\/p>\n","protected":false},"author":2313,"featured_media":226150,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[2251,2263,2261,2245,2066,10,11,101],"tags":[51,127,2223,2236,2244],"class_list":["post-226149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacio-sanitaria-organitzativa","category-canvis-en-la-presentacio-farmaceutica","category-materials-de-proteccio","category-covid-19","category-categoria-actualitat","category-empresarials","category-fefac","category-sanitaria","tag-preus","tag-prestacio-farmaceutica","tag-coronavirus","tag-mascaretes","tag-covid-19"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;IVA de les mascaretes passa del 21% al 4% a partir 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