{"id":2869,"date":"2023-09-04T09:25:31","date_gmt":"2023-09-04T07:25:31","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=2869"},"modified":"2023-08-31T13:50:02","modified_gmt":"2023-08-31T11:50:02","slug":"freelancers-que-treballen-a-casa-desgravar-subministraments-resolucio-teac","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/freelancers-que-treballen-a-casa-desgravar-subministraments-resolucio-teac\/","title":{"rendered":"FREELANCERS QUE TREBALLEN A casa: DESGRAVAR SUBMINISTRAMENTS \u2013 RESOLUCI\u00d3 TEAC"},"content":{"rendered":"<p>El Tribunal Economicoadministratiu Central unifica criteri permetent la deducci\u00f3 de les quotes d&#8217;IVA suportades pels subministraments (aigua, llum, gas) d&#8217;un immoble parcialment afecte a l&#8217;activitat, en proporci\u00f3 al seu \u00fas en l&#8217;activitat.<\/p>\n<p>El Tribunal Economicoadministratiu Central (TEAC), resolent un recurs extraordinari d&#8217;al\u00e7ada per a unificaci\u00f3 de criteri, ha unificat criteri sobre aquesta q\u00fcesti\u00f3 en la seva\u00a0<strong>resoluci\u00f3 n\u00fam. 6654\/2022, de 19 de juliol de 202<\/strong>3, asseient el seg\u00fcent:<br \/>\n\u00abDe conformitat amb el que es disposa en l&#8217;apartat quart de l&#8217;article 95 de la\u00a0<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-37-1992-28-diciembre-impuesto-sobre-valor-anadido-1298236\">LIVA<\/a>, interpretat a la llum dels articles 168 i 168 bis de la\u00a0<a href=\"https:\/\/www.iberley.es\/legislacion\/directiva-2006-112-ce-28-nov-doue-sistema-comun-iva-12250060\"><em>Directiva 2006\/112\/CE del Consell, de 28 de novembre de 2006<\/em><\/a>\u00a0(Directiva\u00a0<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-37-1992-28-diciembre-impuesto-sobre-valor-anadido-1298236\">IVA<\/a>),\u00a0<em><strong>cap la deducci\u00f3 pel subjecte passiu de les quotes d&#8217;<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-37-1992-28-diciembre-impuesto-sobre-valor-anadido-1298236\">IVA<\/a>\u00a0\u00a0suportades per les despeses de subministraments (aigua, llum, gas) a b\u00e9ns immobles que formant part del patrimoni de l&#8217;empresa s&#8217;utilitzin tant en les activitats empresarials com per a \u00fas privat<\/strong><\/em>. <em>La deducci\u00f3 d&#8217;aquestes quotes haur\u00e0 d&#8217;efectuar-se de manera<strong>\u00a0proporcional a la seva utilitzaci\u00f3 a l&#8217;efecte de les activitats de l&#8217;empresa<\/strong>\u00bb.<\/em><\/p>\n<p>Considera aquest \u00f2rgan que,\u00a0<strong>en una primera aproximaci\u00f3, la veritat \u00e9s que l&#8217;article 95 de la\u00a0<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-37-1992-28-diciembre-impuesto-sobre-valor-anadido-1298236\">LIVA\u00a0<\/a>sembla excloure de la deducci\u00f3 les quotes d&#8217;<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-37-1992-28-diciembre-impuesto-sobre-valor-anadido-1298236\">IVA<\/a>\u00a0\u00a0suportades per b\u00e9ns i serveis corrents (no d&#8217;inversi\u00f3) no afectats de manera directa i exclusiva a l&#8217;activitat empresarial o professional<\/strong>. En particular, de fet, en un cas com l&#8217;examinat en aquest recurs, de subministraments proporcionats a un immoble destinat simult\u00e0niament per a activitats empresarials o professionals (domicili fiscal de l&#8217;empresa) i per a necessitats privades (habitatge de la s\u00f2cia i el seu marit).<\/p>\n<p>I, \u00e9s que, no en va, l&#8217;apartat quart de l&#8217;article 95 de la\u00a0<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-37-1992-28-diciembre-impuesto-sobre-valor-anadido-1298236\">LIVA<\/a>\u00a0contempla la possibilitat de deduir les quotes suportades per l&#8217;adquisici\u00f3 o importaci\u00f3 de determinats b\u00e9ns i serveis directament relacionats amb els b\u00e9ns d&#8217;inversi\u00f3 en proporci\u00f3 al grau d&#8217;utilitzaci\u00f3 en l&#8217;activitat econ\u00f2mica. No obstant aix\u00f2, la redacci\u00f3 literal d&#8217;aquest apartat quart sembla referir-se en exclusiva als b\u00e9ns d&#8217;inversi\u00f3 de la regla 2a de l&#8217;apartat tercer, aix\u00f2 \u00e9s, a vehicles autom\u00f2bils de turisme i els seus remolcs, ciclomotors i motocicletes.<br \/>\nAra b\u00e9, arribat a aquest punt, i tenint en compte que\u00a0<strong>l&#8217;<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-37-1992-28-diciembre-impuesto-sobre-valor-anadido-1298236\">IVA<\/a>\u00a0\u00a0\u00e9s un impost harmonitzat,\u00a0el\u00a0TEAC\u00a0presa en consideraci\u00f3 la normativa comunit\u00e0ria<\/strong>\u00a0i acudeix a l&#8217;an\u00e0lisi de la\u00a0<a href=\"https:\/\/www.iberley.es\/legislacion\/directiva-2006-112-ce-28-nov-doue-sistema-comun-iva-12250060\"><strong>Directiva 2006\/112\/CE del Consell, de 28 de novembre de 2006<\/strong><\/a>, relativa al sistema com\u00fa de l&#8217;impost sobre el valor afegit, que estableix les caracter\u00edstiques principals que han de tenir les normes d&#8217;<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-37-1992-28-diciembre-impuesto-sobre-valor-anadido-1298236\">IVA<\/a>\u00a0\u00a0a la UE. At\u00e9n, en concret, als seus articles 168, 168 bis i 169.<\/p>\n<p>Dels articles 168 i 169 es derivaria que,\u00a0<strong>en la mesura en qu\u00e8 els b\u00e9ns i serveis s&#8217;utilitzin per a les necessitats de les seves operacions gravades, el subjecte passiu t\u00e9 dret, en l&#8217;Estat membre en el qual realitzi tals operacions, a deduir de l&#8217;impost reportat les quotes suportades<\/strong>\u00a0tant per operacions interiors com per adquisicions intracomunit\u00e0ries i importacions. Aix\u00ed mateix, tamb\u00e9 podr\u00e0 deduir les quotes suportades en la mesura en qu\u00e8 els b\u00e9ns i serveis s&#8217;utilitzin per a realitzar operacions exemptes que generen dret a deduir (exempcions plenes), com s\u00f3n els lliuraments intracomunitaris de b\u00e9ns i exportacions i operacions assimilades, i operacions realitzades fora del territori d&#8217;aplicaci\u00f3 de l&#8217;impost sempre que, d&#8217;haver-se realitzat en el seu interior, haguessin generat el dret a deduir. No donarien dret a deduir les quotes suportades, per tant, les activitats no subjectes i les exemptes limitades.<\/p>\n<p>\u00c9s m\u00e9s, afirma el\u00a0TEAC\u00a0que <strong>l&#8217;article\u00a0 168 bis de la Directiva<\/strong>\u00a0contempla expressament la possibilitat de deduir les quotes d&#8217;<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-37-1992-28-diciembre-impuesto-sobre-valor-anadido-1298236\">IVA<\/a>\u00a0\u00a0suportades per les despeses relacionades amb un b\u00e9 immoble que forma part del patrimoni empresarial d&#8217;un subjecte passiu i que s&#8217;utilitza per aquest punt per a l&#8217;activitat econ\u00f2mica com per a fins privats. La deducci\u00f3 de tals quotes haur\u00e0 d&#8217;efectuar-se de manera proporcional a la utilitzaci\u00f3 de l&#8217;immoble en l&#8217;activitat empresarial.<\/p>\n<p>Aix\u00ed les coses, la resoluci\u00f3 conclou unificant criteri en el sentit abans indicat, tenint en compte que \u00ab<em><strong>el principi de primacia del Dret de la Uni\u00f3 obliga aquest Tribunal Central a interpretar la normativa interna espanyola de forma d&#8217;acord amb el que es disposa en la Directiva\u00a0<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-37-1992-28-diciembre-impuesto-sobre-valor-anadido-1298236\">IVA<\/a><\/strong>. En conseq\u00fc\u00e8ncia,<strong> l&#8217;apartat\u00a0 quart de l&#8217;article 95 de la\u00a0LIVA\u00a0ha de ser interpretat de forma \u00e0mplia, de tal manera que els b\u00e9ns i serveis en ell consignats ni constitueixen una llista tancada ni es refereixen \u00fanicament als b\u00e9ns d&#8217;inversi\u00f3 de la regla 2a de l&#8217;apartat tercer, aconseguint tamb\u00e9 als b\u00e9ns immobles<\/strong>. De manera que\u00a0<strong>han d&#8217;entendre&#8217;s inclosos en aquest llistat les despeses per subministraments d&#8217;aigua, llum i gas relacionats amb els b\u00e9ns immobles<\/strong><\/em>\u00bb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Economicoadministratiu Central unifica criteri permetent la deducci\u00f3 de les quotes d&#8217;IVA suportades pels subministraments (aigua, llum, gas) d&#8217;un immoble parcialment afecte a l&#8217;activitat, en proporci\u00f3 al seu \u00fas en l&#8217;activitat. El Tribunal Economicoadministratiu Central (TEAC), resolent un recurs extraordinari d&#8217;al\u00e7ada per a unificaci\u00f3&#8230;<\/p>\n","protected":false},"author":2,"featured_media":2867,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2869","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 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>FREELANCERS QUE TREBALLEN A casa: DESGRAVAR SUBMINISTRAMENTS \u2013 RESOLUCI\u00d3 TEAC | Arias Assessors<\/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:\/\/www.ariasassessors.com\/ca\/freelancers-que-treballen-a-casa-desgravar-subministraments-resolucio-teac\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FREELANCERS QUE TREBALLEN A casa: DESGRAVAR SUBMINISTRAMENTS \u2013 RESOLUCI\u00d3 TEAC | Arias Assessors\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Economicoadministratiu Central unifica criteri permetent la deducci\u00f3 de les quotes d&#8217;IVA suportades pels subministraments (aigua, llum, gas) d&#8217;un immoble parcialment afecte a l&#8217;activitat, en proporci\u00f3 al seu \u00fas en l&#8217;activitat. 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