{"id":698,"date":"2016-10-14T17:35:06","date_gmt":"2016-10-14T16:35:06","guid":{"rendered":"https:\/\/assessoria-agramunt.com\/?p=698"},"modified":"2016-10-14T17:41:24","modified_gmt":"2016-10-14T16:41:24","slug":"quan-es-declara-liva-de-les-bestretes-de-clients","status":"publish","type":"post","link":"https:\/\/assessoria-agramunt.com\/?p=698","title":{"rendered":"QUAN ES DECLARA L&#8217;IVA DE LES BESTRETES DE CLIENTS?"},"content":{"rendered":"<p><strong><em>Si la seva empresa rep una paga i senyal a compte d&#8217;una operaci\u00f3 que es far\u00e0 m\u00e9s endavant, haur\u00e0 d&#8217;emetre una factura que desglossi l&#8217;IVA, i caldr\u00e0 ingressar l&#8217;IVA en l&#8217;autoliquidaci\u00f3 corresponent a la data del cobrament, i no a la declaraci\u00f3 corresponent a la data de la factura.<\/em><\/strong><\/p>\n<p>Li recordem que quan la seva empresa rep una bestreta ha d&#8217;emetre una factura completa per l&#8217;import anticipat, que inclour\u00e0 l&#8217;IVA corresponent. Per\u00f2 pari compte, perqu\u00e8 haur\u00e0 d&#8217;ingressar l&#8217;IVA a la declaraci\u00f3 corresponent a la data de cobrament de la bestreta, i no a la declaraci\u00f3 corresponent a la data de la factura.<\/p>\n<p>Quan es realitzi la venda definitiva en un futur haurem d&#8217;emetre la factura definitiva descomptant en aquest moment la quantitat rebuda com a bestreta de tal forma que en aquesta factura figuri l&#8217;IVA que falta per facturar.<\/p>\n<p>&nbsp;<\/p>\n<p>D&#8217;altra banda, tingui en compte que en el model 347, o declaraci\u00f3 anual d&#8217;operacions amb tercers, la informaci\u00f3 es desglossa per trimestres, si la bestreta i l&#8217;operaci\u00f3 s\u00f3n en trimestre diferents es podrien produir incoher\u00e8ncies entre la declaraci\u00f3 del deutor i la del creditor.<\/p>\n<p>&nbsp;<\/p>\n<p>Per tant, per evitar la possible sanci\u00f3 per ingressar l&#8217;IVA fora de termini i per la incorrecci\u00f3 a la declaraci\u00f3 d&#8217;operacions amb tercers, si es troba en aquesta situaci\u00f3, li recomanem que repercuteixi l&#8217;IVA de les bestretes i les ingressi al moment del seu cobrament, i no a la declaraci\u00f3 corresponent a la data de la factura.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si la seva empresa rep una paga i senyal a compte d&#8217;una&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,3,8,1,9,4],"tags":[],"class_list":["post-698","post","type-post","status-publish","format-standard","hentry","category-facebook","category-linkedin","category-noticies-facebook","category-noticies","category-pantalla-tv","category-twitter"],"_links":{"self":[{"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/posts\/698","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=698"}],"version-history":[{"count":1,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/posts\/698\/revisions"}],"predecessor-version":[{"id":699,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/posts\/698\/revisions\/699"}],"wp:attachment":[{"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}