{"id":229241,"date":"2021-08-13T12:18:10","date_gmt":"2021-08-13T10:18:10","guid":{"rendered":"https:\/\/fefac.cat\/empresarial\/?p=229241"},"modified":"2021-08-13T12:18:12","modified_gmt":"2021-08-13T10:18:12","slug":"novetats-subjeccio-pagament-impost-actes-juridics-documentats","status":"publish","type":"post","link":"https:\/\/fefac.cat\/empresarial\/novetats-subjeccio-pagament-impost-actes-juridics-documentats\/","title":{"rendered":"L&#8217;Assessor respon: Novetats en la subjecci\u00f3 al pagament de l&#8217;impost d&#8217;actes jur\u00eddics documentats de les compravendes d&#8217;oficines de farm\u00e0cia"},"content":{"rendered":"\n<p>El 26 de novembre de 2020, el Tribunal Suprem va dictar dues sent\u00e8ncies per les que resolgu\u00e9, en ess\u00e8ncia, que <strong>la transmissi\u00f3 d\u2019una oficina de farm\u00e0cia est\u00e0 subjecta i no exempta de l\u2019Impost de Transmissions Patrimonials i d\u2019Actes Jur\u00eddics Documentats (AJD).<\/strong><\/p>\n\n\n\n<p><strong>El Tribunal Suprem estim\u00e0 els recursos plantejats per l\u2019Administraci\u00f3 tributaria,<\/strong> fonamentant la seva decisi\u00f3 amb l\u2019argument de que la primera copia d\u2019una escriptura notarial, per la que es documenta la cessi\u00f3 o transmissi\u00f3 d\u2019una oficina de farm\u00e0cia, \u00e9s un acte susceptible d\u2019inscripci\u00f3 al Registro de B\u00e9ns Mobles, at\u00e8s que es tracta d\u2019un acte jur\u00eddic translatiu de la propietat d\u2019una unitat empresarial avaluable econ\u00f2micament, atorgat en document p\u00fablic, i que no es troba subjecte a d\u2019altres modalitats de l\u2019Impost de Transmissions Patrimonials.<\/p>\n\n\n\n<p><strong>Fins que es va dictar l\u2019esmentada Sent\u00e8ncia, existien discrep\u00e0ncies entre les Administracions Auton\u00f2miques i els Tribunals respecte de la tributaci\u00f3 d\u2019aquest negoci jur\u00eddic<\/strong>, havent comunitats aut\u00f2nomes que s\u00ed liquidaven i exigien el gravamen per AJD, i d\u2019altres que no. Aix\u00ed \u00a0doncs, <strong>les referides sent\u00e8ncies del Tribunal Suprem unifiquen el criteri que haur\u00e0 d\u2019aplicar-se d\u2019ara en endavant<\/strong>, i que han donat lloc a que <strong>diferents Administracions tribut\u00e0ries de les comunitats aut\u00f2nomes estiguin iniciant procediments de comprovaci\u00f3<\/strong> limitada a aquelles oficines de farm\u00e0cia que s\u2019han transm\u00e8s en els darrers quatre anys.<\/p>\n\n\n\n<p>L\u2019inici d\u2019aquest tipus de procediments es produeix amb la notificaci\u00f3 als interessats (a no ser que es pacti en contrari a l\u2019escriptura de compravenda de l\u2019oficina de farm\u00e0cia, qui ha de pagar l\u2019Impost ser\u00e0 la part compradora), per part de l\u2019Administraci\u00f3 Tribut\u00e0ria actuant (a Catalunya, l\u2019Ag\u00e8ncia Tribut\u00e0ria de Catalunya) d\u2019una<strong> proposta de liquidaci\u00f3, respecte de la que s\u2019atorga als interessats un termini de deu dies per efectuar al\u00b7legacions.<\/strong><\/p>\n\n\n\n<p>Un cop transcorregut el per\u00edode d\u2019al\u00b7legacions, l\u2019Administraci\u00f3 emet un<strong>a liquidaci\u00f3 del deute m\u00e9s els interessos de demora meritats des de que s\u2019hagu\u00e9s hagut d\u2019ingressar l\u2019Impost<\/strong> (els trenta dies posteriors a l\u2019atorgament de l\u2019escriptura de compravenda), atorgant un per\u00edode d\u2019ingr\u00e9s for\u00e7a breu. S\u2019ha d\u2019advertir que si no s\u2019ingressa el deute dins del termini atorgat per l\u2019Administraci\u00f3, s\u2019haur\u00e0 de satisfer <strong>un rec\u00e0rrec de constrenyiment d\u2019entre el 5% i el 20%.\u00a0<\/strong><\/p>\n\n\n\n<p><strong>A Catalunya, el tipus de gravamen aplicable \u00e9s del 1,5% sobre l\u2019import de la transmissi\u00f3 documentat en l\u2019escriptura notarial de compravenda.<\/strong><\/p>\n\n\n\n<p>Les esmentades Sent\u00e8ncies del Tribunal Suprem, i les actuacions subseg\u00fcents de les Administracions Tribut\u00e0ries arrel d\u2019aquella, estan generant m\u00faltiples opinions contr\u00e0ries, especialment per l\u2019aplicaci\u00f3 retroactiva que s\u2019est\u00e0 duent a terme respecte a transmissions d\u2019oficines de farm\u00e0cia anteriors al criteri establert jurisprudencialment, i tamb\u00e9 per la incorrecta determinaci\u00f3 de la base imposable que es pren per l\u2019Administraci\u00f3 per calcular l\u2019import a ingressar.<\/p>\n\n\n\n<p>En conseq\u00fc\u00e8ncia,<strong> es recomana als titulars d\u2019oficines de farm\u00e0cia que, quan rebin una notificaci\u00f3 relativa a una proposta de liquidaci\u00f3 de l\u2019Ag\u00e8ncia Tribut\u00e0ria en concepte d\u2019AJD per la recent adquisici\u00f3 d\u2019una oficina de farm\u00e0cia, \u00a0la remeti amb la major celeritat possible als seus assessors per tal que puguin advertir-los dels terminis de pagament i, si s\u2019escau, per tal d\u2019interposar el corresponent recurs o reclamaci\u00f3.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 26 de novembre de 2020, el Tribunal Suprem va dictar dues sent\u00e8ncies per les que resolgu\u00e9, en ess\u00e8ncia, que la transmissi\u00f3 d\u2019una oficina de farm\u00e0cia est\u00e0 subjecta i no exempta de l\u2019Impost de Transmissions Patrimonials i d\u2019Actes Jur\u00eddics Documentats (AJD).<\/p>\n","protected":false},"author":2313,"featured_media":428,"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":[2066,190,10,11,12,13,14,15,17],"tags":[1045,1128,1156,2361],"class_list":["post-229241","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-laboral","tag-transmissions","tag-farmaceutic","tag-farmacies","tag-impostos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novetats subjecci\u00f3 al pagament de l&#039;impost d&#039;actes jur\u00eddics documentats<\/title>\n<meta name=\"description\" content=\"A Catalunya, el 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