{"id":2279,"date":"2023-01-12T11:48:08","date_gmt":"2023-01-12T10:48:08","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=2279"},"modified":"2023-01-12T11:48:08","modified_gmt":"2023-01-12T10:48:08","slug":"aeat-informa-nous-tipus-iva-recarrec-equivalencia-rd-llei-20-2022","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/aeat-informa-nous-tipus-iva-recarrec-equivalencia-rd-llei-20-2022\/","title":{"rendered":"La AEAT informa sobre els nous tipus d&#8217;IVA i rec\u00e0rrec d&#8217;equival\u00e8ncia del RD-Llei 20\/2022, de 27 de desembre"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice de Contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #428bca;color:#428bca\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #428bca;color:#428bca\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/aeat-informa-nous-tipus-iva-recarrec-equivalencia-rd-llei-20-2022\/#La_AEAT_informa_sobre_els_nous_tipus_dIVA_i_recarrec_dequivalencia_del_RD-Llei_202022_de_27_de_desembre\" title=\"La\u00a0AEAT\u00a0informa sobre els nous tipus d&#8217;IVA i rec\u00e0rrec d&#8217;equival\u00e8ncia del RD-Llei 20\/2022, de 27 de desembre\">La\u00a0AEAT\u00a0informa sobre els nous tipus d&#8217;IVA i rec\u00e0rrec d&#8217;equival\u00e8ncia del RD-Llei 20\/2022, de 27 de desembre<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/aeat-informa-nous-tipus-iva-recarrec-equivalencia-rd-llei-20-2022\/#Models_303_i_322\" title=\"Models 303 i 322\">Models 303 i 322<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/aeat-informa-nous-tipus-iva-recarrec-equivalencia-rd-llei-20-2022\/#Subministrament_Immediat_dInformacio_SII\" title=\"Subministrament Immediat d&#8217;Informaci\u00f3 (SII)\">Subministrament Immediat d&#8217;Informaci\u00f3 (SII)<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"La_AEAT_informa_sobre_els_nous_tipus_dIVA_i_recarrec_dequivalencia_del_RD-Llei_202022_de_27_de_desembre\"><\/span>La\u00a0AEAT\u00a0informa sobre els nous tipus d&#8217;IVA i rec\u00e0rrec d&#8217;equival\u00e8ncia del RD-Llei 20\/2022, de 27 de desembre<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>El Reial decret llei 20\/2022, de 27 de desembre, de mesures de resposta a les conseq\u00fc\u00e8ncies econ\u00f2miques i socials de la Guerra d&#8217;Ucra\u00efna i de suport a la reconstrucci\u00f3 de l&#8217;illa de La Palma i a altres situacions de vulnerabilitat, ha previst en els seus articles 1 i 72 modificacions en els tipus d&#8217;IVA i rec\u00e0rrec d&#8217;equival\u00e8ncia.<\/p>\n<p>En relaci\u00f3 amb aquests nous tipus impositius i rec\u00e0rrec d&#8217;equival\u00e8ncia, la\u00a0AEAT\u00a0informa que s&#8217;est\u00e0 treballant en canvis normatius i t\u00e8cnics amb l&#8217;objectiu facilitar la facturaci\u00f3, subministrament i declaraci\u00f3 d&#8217;aquestes operacions, establint en el 0,625 el tipus corresponent al rec\u00e0rrec d&#8217;equival\u00e8ncia de les operacions subjectes al tipus d&#8217;IVA del 5%.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Models_303_i_322\"><\/span>Models 303 i 322<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Aix\u00ed, Hisenda anticipa que, amb l&#8217;objectiu d&#8217;habilitar la declaraci\u00f3 de les operacions afectades pels nous tipus de rec\u00e0rrec d&#8217;equival\u00e8ncia, per a les autoliquidacions corresponents a per\u00edodes impositius que s&#8217;inici\u00efn a partir d&#8217;1 de gener de 2023 es modificaran les especificacions t\u00e8cniques dels models 303 i 322 de manera que les operacions afectades pels nous tipus s&#8217;incloguin en les caselles 156 i 158 juntament amb les operacions actualment subjectes al tipus del rec\u00e0rrec d&#8217;equival\u00e8ncia del 0,5 per cent.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Subministrament_Immediat_dInformacio_SII\"><\/span>Subministrament Immediat d&#8217;Informaci\u00f3 (SII)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>En relaci\u00f3 amb el tipus impositiu del 0 per cent de l&#8217;IVA per als lliuraments, importacions i adquisicions intracomunit\u00e0ries establertes en l&#8217;article 72.2 del RD-llei 20\/2022, de 27 de desembre, s&#8217;han modificat les validacions dels llibres registro portats a trav\u00e9s de la Seu electr\u00f2nica (SII), amb la finalitat d&#8217;admetre per a qualsevol operaci\u00f3 subjecta i no exempta, amb independ\u00e8ncia del NIF que la realitza, operacions al tipus de 0 per cent amb data d&#8217;operaci\u00f3 a partir d&#8217;1 de gener de 2023, amb les limitacions temporals establertes en el citat article 72.<\/p>\n<p>Pel que fa als nous tipus de rec\u00e0rrec d&#8217;equival\u00e8ncia prevists en l&#8217;article 1 i 72 del RD-llei 20\/2022, de 27 de desembre, la\u00a0AEAT\u00a0informa que les validacions dels llibres registro portats a trav\u00e9s de la Seu electr\u00f2nica (SII)\u00a0estaran disponibles a partir d&#8217;aquesta setmana.<\/p>\n<p>Les incid\u00e8ncies t\u00e8cniques que tinguin el seu origen en l&#8217;actualitzaci\u00f3 d&#8217;aquestes validacions es tindran en compte a l&#8217;efecte del c\u00f2mput del termini de subministrament dels registres de facturaci\u00f3.<\/p>\n<p>Not\u00edcia extreta de: <a href=\"https:\/\/www.iberley.es\/noticias\/aeat-informa-sobre-nuevos-tipos-iva-recargo-equivalencia-32106\">https:\/\/www.iberley.es\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La\u00a0AEAT\u00a0informa sobre els nous tipus d&#8217;IVA i rec\u00e0rrec d&#8217;equival\u00e8ncia del RD-Llei 20\/2022, de 27 de desembre El Reial decret llei 20\/2022, de 27 de desembre, de mesures de resposta a les conseq\u00fc\u00e8ncies econ\u00f2miques i socials de la Guerra d&#8217;Ucra\u00efna i de suport a la reconstrucci\u00f3&#8230;<\/p>\n","protected":false},"author":2,"featured_media":2282,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2279","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - 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