{"id":4897,"date":"2025-02-11T11:33:31","date_gmt":"2025-02-11T11:33:31","guid":{"rendered":"https:\/\/gemap.es\/?p=4897"},"modified":"2025-02-11T11:33:32","modified_gmt":"2025-02-11T11:33:32","slug":"venda-de-cartera-de-clients-exempta-diva-o-subjecta-a-limpost","status":"publish","type":"post","link":"https:\/\/gemap.es\/ca\/venda-de-cartera-de-clients-exempta-diva-o-subjecta-a-limpost\/","title":{"rendered":"Venda de cartera de clients: exempta d&#8217;IVA o subjecta a l&#8217;impost?"},"content":{"rendered":"\n<p>La venda d\u201funa cartera de clients es considera una <strong>prestaci\u00f3 de serveis subjecta a IVA<\/strong>, independentment que l\u201factivitat principal de l\u201fempresa estigu\u00e9s exempta.<\/p>\n\n\n\n<p>En l&#8217;exercici de la vostra activitat professional, \u00e9s possible que en algun moment contempli la cessi\u00f3 de la vostra cartera de clients a un altre professional o empresa. \u00c9s fonamental con\u00e8ixer el tractament fiscal que comporta aquesta operaci\u00f3, especialment en mat\u00e8ria d&#8217;impost sobre el valor afegit (IVA), per evitar possibles conting\u00e8ncies fiscals.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>V<strong>enda de cartera de clients i consideraci\u00f3 fisca<\/strong>l<\/li>\n<\/ol>\n\n\n\n<p>La Direcci\u00f3 General de Tributs (DGT) ha establert que la cessi\u00f3 duna cartera de clients no es considera una venda de b\u00e9ns, sin\u00f3 una prestaci\u00f3 de serveis a efectes de lIVA. En conseq\u00fc\u00e8ncia, llevat que loperaci\u00f3 estigui exempta per alguna disposici\u00f3 espec\u00edfica, el transmitent haur\u00e0 de repercutir lIVA corresponent.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Atenci\u00f3. <\/strong>Tot i que l&#8217;activitat principal de l&#8217;empresa estigui exempta d&#8217;IVA, la venda de la cartera de clients continua subjecte a l&#8217;impost.<\/li>\n<\/ul>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>Meritaci\u00f3 de l&#8217;IVA a la venda de cartera<\/strong><\/li>\n<\/ol>\n\n\n\n<p>D&#8217;acord amb l&#8217;article 75.1.2 de la Llei de l&#8217;IVA (Llei 37\/1992), l&#8217;impost es merita en el moment en qu\u00e8 es presta el servei. En el cas que la contraprestaci\u00f3 de la venda de cartera estigui vinculada a la futura facturaci\u00f3 dels clients cedits, la base imposable s&#8217;ha de calcular provisionalment aplicant criteris fundats, ajustant-se quan l&#8217;import definitiu sigui conegut.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si el pagament \u00e9s \u00fanic i tancat, l&#8217;IVA es merita al moment de la transacci\u00f3.<\/li>\n\n\n\n<li>Si el pagament \u00e9s variable i dep\u00e8n de la facturaci\u00f3 futura dels clients, s&#8217;aplicar\u00e0 un criteri de meritaci\u00f3 progressiva i s&#8217;ajustar\u00e0 la base imposable segons l&#8217;article 80.6 de la Llei de l&#8217;IVA.<\/li>\n<\/ul>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li><strong>Rectificaci\u00f3 de quotes d&#8217;IVA repercutides<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Si l&#8217;import de la venda sha determinat provisionalment i despr\u00e9s sajusta, shaur\u00e0 de procedir a la rectificaci\u00f3 de lIVA repercutit conforme a larticle 89 de la Llei de lIVA. Aix\u00f2 implica:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Emetre una factura rectificativa segons larticle 15 del Reglament de Facturaci\u00f3.<\/li>\n\n\n\n<li>Ajustar la base imposable a la declaraci\u00f3 del per\u00edode en qu\u00e8 es modifiqui el preu definitiu.<\/li>\n\n\n\n<li>Si la rectificaci\u00f3 suposa una minoraci\u00f3 de quotes, es podr\u00e0 optar entre sol\u00b7licitar la devoluci\u00f3 dingressos indeguts o compensar la quota en la declaraci\u00f3 del per\u00edode corresponent.<\/li>\n<\/ul>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li><strong>Conseq\u00fc\u00e8ncies fiscals de la venda de cartera<\/strong><\/li>\n<\/ol>\n\n\n\n<p>At\u00e8s que l&#8217;operaci\u00f3 est\u00e0 subjecta a IVA, \u00e9s fonamental complir les obligacions fiscals seg\u00fcents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Repercutir l&#8217;IVA corresponent a la factura emesa al comprador de la cartera de clients.<\/li>\n\n\n\n<li>Declarar i ingressar l&#8217;IVA en el per\u00edode en qu\u00e8 es meriti.<\/li>\n\n\n\n<li>Ajustar la base imposable si el preu pactat \u00e9s provisional i susceptible de futura modificaci\u00f3.<\/li>\n\n\n\n<li>Expedir factures rectificatives en cas de variaci\u00f3 de limport de loperaci\u00f3.<\/li>\n<\/ul>\n\n\n\n<p>Per evitar riscos fiscals o eventuals sancions, us recomanem consultar amb el nostre equip d&#8217;assessors abans de formalitzar aquest tipus d&#8217;operacions.<\/p>\n\n\n\n<p>Contacti amb aquest despatx professional per a qualsevol dubte o aclariment que pugui tenir sobre aix\u00f2.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La venda d\u201funa cartera de clients es considera una prestaci\u00f3 de serveis subjecta a IVA, independentment que l\u201factivitat principal de l\u201fempresa estigu\u00e9s exempta. En l&#8217;exercici de la vostra activitat professional, \u00e9s possible que en algun moment contempli la cessi\u00f3 de la vostra cartera de clients a un altre professional o empresa. \u00c9s fonamental con\u00e8ixer el [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4894,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-4897","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Venda de cartera de clients: exempta d&#039;IVA o subjecta a l&#039;impost? - Gemap<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gemap.es\/ca\/venda-de-cartera-de-clients-exempta-diva-o-subjecta-a-limpost\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Venda de cartera de clients: exempta d&#039;IVA o subjecta a l&#039;impost? - Gemap\" \/>\n<meta property=\"og:description\" content=\"La venda d\u201funa cartera de clients es considera una prestaci\u00f3 de serveis subjecta a IVA, independentment que l\u201factivitat principal de l\u201fempresa estigu\u00e9s exempta. 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