{"id":877,"date":"2017-09-22T17:04:27","date_gmt":"2017-09-22T16:04:27","guid":{"rendered":"https:\/\/assessoria-agramunt.com\/?p=877"},"modified":"2017-09-22T17:04:27","modified_gmt":"2017-09-22T16:04:27","slug":"es-possible-deduir-liva-abans-de-linici-de-lactivitat-empresarial","status":"publish","type":"post","link":"https:\/\/assessoria-agramunt.com\/?p=877","title":{"rendered":"\u00c9S POSSIBLE DEDUIR L&#8217;IVA ABANS DE L&#8217;INICI DE L&#8217;ACTIVITAT EMPRESARIAL?"},"content":{"rendered":"<p><strong><em>L&#8217;IVA suportat en la compra de b\u00e9ns o serveis durant la \u201cfase preparat\u00f2ria\u201d d&#8217;un negoci (\u00e9s a dir, amb anterioritat a l&#8217;inici de l&#8217;activitat) \u00e9s dedu\u00efble. Per a aix\u00f2, n&#8217;hi ha prou amb demostrar que, en inc\u00f3rrer en aquestes despeses, es tenia la intenci\u00f3 d&#8217;iniciar una activitat que donava dret a deduir l&#8217;IVA suportat. Hisenda ha d&#8217;acceptar la deducci\u00f3 de l&#8217;IVA suportat, \u00e0dhuc en el cas que l&#8217;activitat no s&#8217;inici\u00ef mai<\/em><em>.<\/em><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Li recordem que l&#8217;empresari o professional que t\u00e9 intenci\u00f3, confirmada per elements objectius, d&#8217;iniciar amb car\u00e0cter independent una activitat econ\u00f2mica i realitza les primeres despeses d&#8217;inversi\u00f3, ha de ser considerat subjecte passiu, i en actuar com a tal, t\u00e9 dret a deduir immediatament l&#8217;impost sobre el valor afegit (IVA) reportat o ingressat per les despeses d&#8217;inversi\u00f3 efectuades per les necessitats de les operacions que pret\u00e9n realitzar i que tinguin dret a deducci\u00f3, sense esperar a l&#8217;inici de l&#8217;explotaci\u00f3 efectiva.<\/p>\n<p>&nbsp;<\/p>\n<p>Aix\u00ed, ho estableix el Tribunal Suprem, en la seva sent\u00e8ncia de 19 de juliol de 2017, recurs de cassaci\u00f3 per a la unificaci\u00f3 de doctrina, que determina que el criteri preferent per procedir a la deducci\u00f3 de l&#8217;IVA suportat abans de l&#8217;inici efectiu de les operacions gravades \u00e9s la intenci\u00f3 de destinar els b\u00e9ns o serveis adquirits o rebuts a una determinada activitat empresarial. Aix\u00ed, en l\u00ednia amb la sent\u00e8ncia del TS de 7 de mar\u00e7 de 2014, una vegada nascut el dret, segueix existint encara que l&#8217;activitat econ\u00f2mica considerada no doni lloc a operacions subjectes a gravamen o encara que el subjecte passiu no hagu\u00e9s pogut utilitzar els b\u00e9ns en operacions subjectes a l&#8217;impost a causa de circumst\u00e0ncies alienes a la seva voluntat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;IVA suportat en la compra de b\u00e9ns o serveis durant la \u201cfase&#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-877","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\/877","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=877"}],"version-history":[{"count":1,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/posts\/877\/revisions"}],"predecessor-version":[{"id":878,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=\/wp\/v2\/posts\/877\/revisions\/878"}],"wp:attachment":[{"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/assessoria-agramunt.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}