{"id":5255,"date":"2025-06-19T11:01:10","date_gmt":"2025-06-19T11:01:10","guid":{"rendered":"https:\/\/gemap.es\/?p=5255"},"modified":"2025-06-19T11:02:00","modified_gmt":"2025-06-19T11:02:00","slug":"5255","status":"publish","type":"post","link":"https:\/\/gemap.es\/ca\/5255\/","title":{"rendered":"El TEAC aclareix com tributa l&#8217;IVA a l&#8217;organitzaci\u00f3 d&#8217;esdeveniments empresarials"},"content":{"rendered":"\n<p>El cas resolt pel TEAC deixa clar que u<strong>na cosa \u00e9s facturar per parts i una altra de molt diferent oferir un servei complex i unificat.<\/strong><\/p>\n\n\n\n<p>No \u00e9s igual vendre bitllets i hotels que organitzar tota la log\u00edstica d&#8217;un congr\u00e9s.<\/p>\n\n\n\n<p>L&#8217;IVA ho sap i el TEAC tamb\u00e9.<\/p>\n\n\n\n<p><strong>El Tribunal Economicoadministratiu Central (TEAC) acaba de dictar una resoluci\u00f3 que pot marcar un abans i un despr\u00e9s per a totes aquelles empreses, ag\u00e8ncies o consultores que organitzen esdeveniments, congressos o fires dins del territori espanyol;<\/strong><\/p>\n\n\n\n<p>A la seva Resoluci\u00f3 de data 13 de maig de 2025, el TEAC tomba el criteri de l&#8217;Ag\u00e8ncia Tribut\u00e0ria, que havia denegat la devoluci\u00f3 de l&#8217;IVA a una empresa estrangera al\u00b7legant que simplement estava refacturant serveis com transport, allotjament i menjars.<\/p>\n\n\n\n<p>\u00bf La clau de lassumpte? Entendre correctament la naturalesa del servei prestat: si \u00e9s un conjunt de prestacions independents o un servei \u00fanic i complex dorganitzaci\u00f3 desdeveniments.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bf Qu\u00e8 va resoldre el TEAC?<\/h2>\n\n\n\n<p>El Tribunal considera que quan una empresa presta un servei global i integrat, encarregat de gestionar tota la log\u00edstica de participaci\u00f3 del seu client en un congr\u00e9s o fira professional -encara que inclogui allotjament, transport i altres necessitats-, no se li pot aplicar el r\u00e8gim especial d&#8217;ag\u00e8ncies de viatges, i encara menys es pot negar la devoluci\u00f3 de l&#8217;IVA com si fos una simple refacturaci\u00f3.<\/p>\n\n\n\n<p><strong>Atenci\u00f3<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La prestaci\u00f3 s&#8217;ha d&#8217;entendre com un tot, i no per peces. Si els serveis estan estretament lligats (organitzaci\u00f3, reserves, gesti\u00f3 log\u00edstica) i s&#8217;ofereixen com a paquet \u00fanic, es tracta d&#8217;una prestaci\u00f3 \u00fanica, no de serveis a\u00efllats.<\/li>\n\n\n\n<li>La localitzaci\u00f3 del servei, quan es considera unitat complexa, es regeix per l&#8217;article 69.U.1 de la Llei de l&#8217;IVA. \u00c9s a dir, si el client est\u00e0 fora d&#8217;Espanya i actua com a empresari, el servei no es localitza a Espanya i, per tant, no porta IVA espanyol.<\/li>\n\n\n\n<li>Si es tract\u00e9s simplement de vendre hotel i transport lligats a activitats d&#8217;oci, sense m\u00e9s ni m\u00e9s, s\u00ed que s&#8217;aplicaria el r\u00e8gim especial d&#8217;ag\u00e8ncies de viatges, i aleshores la deducci\u00f3 de l&#8217;IVA es complica for\u00e7a.<\/li>\n\n\n\n<li>Encara que el pa\u00eds del client no tingui reciprocitat de tracte, la Llei de l&#8217;IVA (art. 119 bis.3) permet la devoluci\u00f3 si els serveis estan relacionats amb l&#8217;assist\u00e8ncia a fires, congressos o esdeveniments comercials oberts al p\u00fablic professional.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Qu\u00e8 implica aix\u00f2 a la pr\u00e0ctica?<br><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Si la vostra empresa organitza esdeveniments per a clients estrangers (empresarials, no tur\u00edstics), podeu facturar sense IVA espanyol si el servei \u00e9s \u00fanic i es presta a no residents empresaris.<\/li>\n\n\n\n<li>Podeu recuperar l&#8217;IVA de les despeses relacionades, encara que el pa\u00eds del client no tingui acord de reciprocitat amb Espanya, si demostra que \u00e9s un esdeveniment professional.<\/li>\n\n\n\n<li>No n&#8217;hi ha prou amb el contracte: Hisenda analitzar\u00e0 els detalls. La documentaci\u00f3 ha de reflectir que s&#8217;ofereix un servei complex, no una simple ag\u00e8ncia de reserves.<\/li>\n\n\n\n<li>El TEAC deixa clar que no es pot denegar la devoluci\u00f3 de l&#8217;IVA al\u00b7legant refacturaci\u00f3 sense fer una an\u00e0lisi profunda de la naturalesa del servei.<\/li>\n<\/ol>\n\n\n\n<p>En definitiva, si gestiona la participaci\u00f3 d&#8217;empreses estrangeres a congressos professionals celebrats a Espanya, i ofereix un paquet complet (organitzaci\u00f3, log\u00edstica, allotjament, transport\u2026), est\u00e0 prestant un servei \u00fanic i no t&#8217;afecta el r\u00e8gim especial d&#8217;ag\u00e8ncies de viatges. I aix\u00f2 pot suposar una important difer\u00e8ncia fiscal, sobretot si el client no \u00e9s a la UE.<\/p>\n\n\n\n<p>Teniu casos semblants o voleu revisar com esteu facturant aquest tipus de serveis? <a href=\"http:\/\/www.gemaop\/es\/cat\/contacte\">Poseu-vos en contacte<\/a> amb el nostre equip assessor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El cas resolt pel TEAC deixa clar que una cosa \u00e9s facturar per parts i una altra de molt diferent oferir un servei complex i unificat. No \u00e9s igual vendre bitllets i hotels que organitzar tota la log\u00edstica d&#8217;un congr\u00e9s. L&#8217;IVA ho sap i el TEAC tamb\u00e9. El Tribunal Economicoadministratiu Central (TEAC) acaba de dictar [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5252,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[65,38],"tags":[],"class_list":["post-5255","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat","category-empresas-ca"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El TEAC aclareix com tributa l&#039;IVA a l&#039;organitzaci\u00f3 d&#039;esdeveniments empresarials - 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\/5255\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El TEAC aclareix com tributa l&#039;IVA a l&#039;organitzaci\u00f3 d&#039;esdeveniments empresarials - Gemap\" \/>\n<meta property=\"og:description\" content=\"El cas resolt pel TEAC deixa clar que una cosa \u00e9s facturar per parts i una altra de molt diferent oferir un servei complex i unificat. No \u00e9s igual vendre bitllets i hotels que organitzar tota la log\u00edstica d&#8217;un congr\u00e9s. L&#8217;IVA ho sap i el TEAC tamb\u00e9. El Tribunal Economicoadministratiu Central (TEAC) acaba de dictar [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gemap.es\/ca\/5255\/\" \/>\n<meta property=\"og:site_name\" content=\"Gemap\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/gemap.ius\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-19T11:01:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-19T11:02:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/gemap.es\/wp-content\/uploads\/2025\/06\/pexels-photo-6340621-1749629728_1750069010cp.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"810\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Gemap\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@gemapius\" \/>\n<meta name=\"twitter:site\" content=\"@gemapius\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Gemap\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/5255\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/5255\\\/\"},\"author\":{\"name\":\"Gemap\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#\\\/schema\\\/person\\\/488bf7c00c857d972c990318b7048431\"},\"headline\":\"El TEAC aclareix com tributa l&#8217;IVA a l&#8217;organitzaci\u00f3 d&#8217;esdeveniments empresarials\",\"datePublished\":\"2025-06-19T11:01:10+00:00\",\"dateModified\":\"2025-06-19T11:02:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/5255\\\/\"},\"wordCount\":635,\"publisher\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/5255\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/pexels-photo-6340621-1749629728_1750069010cp.jpeg\",\"articleSection\":[\"Actualitat\",\"Empresas\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/5255\\\/\",\"url\":\"https:\\\/\\\/gemap.es\\\/ca\\\/5255\\\/\",\"name\":\"El TEAC aclareix com tributa l'IVA a l'organitzaci\u00f3 d'esdeveniments empresarials - 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