{"id":4044,"date":"2013-03-18T14:14:50","date_gmt":"2013-03-18T14:14:50","guid":{"rendered":"http:\/\/fefac.cat\/empresarial\/?p=4044"},"modified":"2013-03-18T14:14:50","modified_gmt":"2013-03-18T14:14:50","slug":"les-farmcies-obligades-a-pagar-lirpf-del-primer","status":"publish","type":"post","link":"https:\/\/fefac.cat\/empresarial\/les-farmcies-obligades-a-pagar-lirpf-del-primer\/","title":{"rendered":"Les farm\u00e0cies, obligades a pagar l\u2019IRPF del primer trimestre encara que no ho hagin cobrat"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 200%; margin: 0cm 0cm 12pt\">\n\t<span lang=\"CA\" style=\"line-height: 200%; font-family: 'arial', 'sans-serif'; font-size: 11pt; mso-ansi-language: ca\"><font color=\"#000000\">Les farm&agrave;cies catalanes han hagut de complir amb les seves obligacions fiscals, tot abonant el pagament del model 130 de l&rsquo;Impost sobre la Renda de les Persones F&iacute;siques de l&rsquo;&uacute;ltim trimestre del 2012, malgrat no haver cobrat la facturaci&oacute; dels medicaments dispensats durant els mesos de novembre i desembre. <o:p><\/o:p><\/font><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 200%; margin: 0cm 0cm 12pt\">\n\t<span lang=\"CA\" style=\"line-height: 200%; font-family: 'arial', 'sans-serif'; font-size: 11pt; mso-ansi-language: ca\"><font color=\"#000000\">Aix&iacute; mateix, el pr&ograve;xim dia 20 d&rsquo;abril, hauran d&rsquo;abonar aquest impost, corresponent als primers tres mesos del present any, encara que no hagin cobrat la totalitat de la facturaci&oacute; dels mesos de gener i febrer.<span style=\"mso-spacerun: yes\">&nbsp; <\/span><o:p><\/o:p><\/font><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 200%; margin: 0cm 0cm 12pt\">\n\t<span lang=\"CA\" style=\"line-height: 200%; font-family: 'arial', 'sans-serif'; font-size: 11pt; mso-ansi-language: ca\"><font color=\"#000000\">Arran de diverses consultes realitzades per socis de l&rsquo;empresarial, hem preguntat als nostres assessors legals i fiscals sobre aquesta q&uuml;esti&oacute; i ens confirmen que la Llei Sobre l&rsquo;Impost de Societats estableix que les quantitats impagades no s&oacute;n fiscalment dedu&iuml;bles si l&rsquo;entitat deutora &eacute;s un ens p&uacute;blic, com &eacute;s el cas del CatSalut. <o:p><\/o:p><\/font><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 200%; margin: 0cm 0cm 12pt\">\n\t<span lang=\"CA\" style=\"line-height: 200%; font-family: 'arial', 'sans-serif'; font-size: 11pt; mso-ansi-language: ca\"><font color=\"#000000\">La normativa que regula les obligacions en mat&egrave;ria de pagaments &eacute;s la Llei 3\/2004 de mesures front la morositat, reformada per la Llei 15\/2010 i el Reial Decret 4\/2013, que transposa la directiva europea 2011\/7\/UE contra la morositat. Aquesta fixa que l&rsquo;obligaci&oacute; de pagament &eacute;s abans de complir els 30 dies, prorrogables fins a 60 dies en casos concrets (especialment a prove&iuml;dors sanitaris), tot i que es pot produir pacte entre les parts. <o:p><\/o:p><\/font><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 200%; margin: 0cm 0cm 12pt\">\n\t<span lang=\"CA\" style=\"line-height: 200%; font-family: 'arial', 'sans-serif'; font-size: 11pt; mso-ansi-language: ca\"><font color=\"#000000\">En cas d&rsquo;impagament, es pot reclamar l&rsquo;inter&egrave;s de demora de manera individual, que &eacute;s la possibilitat plantejada actualment amb el retard en el pagament a oficines de farm&agrave;cia per part del CatSalut.<o:p><\/o:p><\/font><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 200%; margin: 0cm 0cm 12pt\">\n\t<b style=\"mso-bidi-font-weight: normal\"><span lang=\"CA\" style=\"line-height: 200%; font-family: 'arial', 'sans-serif'; font-size: 11pt; mso-ansi-language: ca\"><font color=\"#000000\">FONT: FEFAC<\/font><\/span><\/b><b style=\"mso-bidi-font-weight: normal\"><span lang=\"CA\" style=\"line-height: 200%; font-family: 'arial', 'sans-serif'; color: #222222; font-size: 11pt; mso-ansi-language: ca; mso-fareast-font-family: 'times new roman'\"><o:p><\/o:p><\/span><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les farm&agrave;cies catalanes han hagut de complir amb les seves obligacions fiscals, tot abonant el pagament del model 130 de l&rsquo;Impost sobre la Renda de les Persones F&iacute;siques de l&rsquo;&uacute;ltim [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[18,11,12,13,14,15,36],"tags":[257,290],"class_list":["post-4044","post","type-post","status-publish","format-standard","hentry","category-general","category-fefac","category-afb","category-afet","category-afell","category-agfe","category-fiscal","tag-impagaments","tag-irpf"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - 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