{"id":4781,"date":"2026-04-06T11:00:44","date_gmt":"2026-04-06T09:00:44","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4781"},"modified":"2026-04-10T14:11:53","modified_gmt":"2026-04-10T12:11:53","slug":"europa-porta-espanya-als-tribunals-per-no-eliminar-liva","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/","title":{"rendered":"Europa porta Espanya als tribunals per no eliminar l&#8217;IVA a milers d&#8217;aut\u00f2noms que treballen en altres pa\u00efsos"},"content":{"rendered":"<p data-start=\"242\" data-end=\"742\">La Comissi\u00f3 Europea ha decidit portar Espanya davant el <a href=\"https:\/\/european-union.europa.eu\/institutions-law-budget\/institutions-and-bodies\/search-all-eu-institutions-and-bodies\/court-justice-european-union-cjeu_es\">Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE)<\/a> per no aplicar correctament la normativa comunit\u00e0ria sobre l&#8217;Impost sobre el Valor Afegit (IVA) en operacions transfrontereres. El motiu: en molts casos, la legislaci\u00f3 espanyola segueix obligant els aut\u00f2noms a repercutir o pagar l&#8217;IVA, fins i tot quan presten serveis a clients establerts en altres pa\u00efsos de la UE, una cosa que, segons Brussel\u00b7les, va en contra de les regles del mercat \u00fanic.<\/p>\n<p data-start=\"744\" data-end=\"977\">Aquesta situaci\u00f3 planteja incertesa fiscal a milers de professionals per compte propi que operen dins de la Uni\u00f3 Europea, i podria obligar l&#8217;Ag\u00e8ncia Tribut\u00e0ria a adaptar el seu criteri per ajustar-se plenament al dret comunitari.<\/p>\n<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-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#Que_diu_la_normativa_europea_sobre_lIVA_intracomunitari\" title=\"Qu\u00e8 diu la normativa europea sobre l&#8217;IVA intracomunitari?\">Qu\u00e8 diu la normativa europea sobre l&#8217;IVA intracomunitari?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#En_quins_punts_discrepa_Europa_amb_Espanya\" title=\"En quins punts discrepa Europa amb Espanya\">En quins punts discrepa Europa amb Espanya<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#Qui_es_podria_veure_afectat\" title=\"Qui es podria veure afectat?\">Qui es podria veure afectat?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#Quines_consequencies_tindria_que_el_TJUE_dones_la_rao_a_Europa\" title=\"Quines conseq\u00fc\u00e8ncies tindria que el TJUE don\u00e9s la ra\u00f3 a Europa?\">Quines conseq\u00fc\u00e8ncies tindria que el TJUE don\u00e9s la ra\u00f3 a Europa?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#Que_poden_fer_els_autonoms_per_ara\" title=\"Qu\u00e8 poden fer els aut\u00f2noms per ara?\">Qu\u00e8 poden fer els aut\u00f2noms per ara?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#Conclusio\" title=\"Conclusi\u00f3\">Conclusi\u00f3<\/a><\/li><\/ul><\/nav><\/div>\n<h3 data-section-id=\"zgrrd9\" data-start=\"979\" data-end=\"1044\"><span class=\"ez-toc-section\" id=\"Que_diu_la_normativa_europea_sobre_lIVA_intracomunitari\"><\/span><span role=\"text\"><strong data-start=\"983\" data-end=\"1044\">Qu\u00e8 diu la normativa europea sobre l&#8217;IVA intracomunitari?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1046\" data-end=\"1468\">La normativa de la Uni\u00f3 Europea estableix que en les operacions de prestaci\u00f3 de serveis entre pa\u00efsos membres, l&#8217;IVA no s&#8217;ha de cobrar al pa\u00eds d&#8217;origen quan el destinatari \u00e9s una empresa establerta en un altre Estat membre. En aquests casos, s&#8217;aplica el que es coneix com a mecanisme d&#8217;inversi\u00f3 del subjecte passiu, i la tributaci\u00f3 correspon al pa\u00eds on est\u00e0 el client, sempre que es compleixin els requisits legals.<\/p>\n<p data-start=\"1470\" data-end=\"1648\">Aquest sistema evita la doble imposici\u00f3 i facilita la lliure prestaci\u00f3 de serveis dins del mercat \u00fanic, permetent als aut\u00f2noms operar amb m\u00e9s seguretat jur\u00eddica i competitivitat.<\/p>\n<h3 data-section-id=\"1pjo6jt\" data-start=\"1650\" data-end=\"1700\"><span class=\"ez-toc-section\" id=\"En_quins_punts_discrepa_Europa_amb_Espanya\"><\/span><span role=\"text\"><strong data-start=\"1654\" data-end=\"1700\">En quins punts discrepa Europa amb Espanya<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1702\" data-end=\"2072\">Brussel\u00b7les considera que la normativa i la interpretaci\u00f3 que fa l&#8217;Administraci\u00f3 espanyola no sempre respecta els criteris europeus. Concretament, la Comissi\u00f3 Europea observa que certs aut\u00f2noms espanyols que facturen a empreses en altres pa\u00efsos de la UE segueixen sotmesos a l&#8217;IVA a Espanya, quan segons el dret comunitari la tributaci\u00f3 s&#8217;hauria de realitzar a fora.<\/p>\n<p data-start=\"2074\" data-end=\"2321\">Aquest enfocament pot generar una c\u00e0rrega fiscal indeguda i una distorsi\u00f3 de la compet\u00e8ncia, especialment per als professionals que presten serveis de manera digital o des d&#8217;Espanya a clients a Fran\u00e7a, Alemanya, It\u00e0lia o altres Estats membres.<\/p>\n<h3 data-section-id=\"1x1wz2q\" data-start=\"2323\" data-end=\"2359\"><span class=\"ez-toc-section\" id=\"Qui_es_podria_veure_afectat\"><\/span><span role=\"text\"><strong data-start=\"2327\" data-end=\"2359\">Qui es podria veure afectat?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2361\" data-end=\"2411\">La situaci\u00f3 afecta principalment els aut\u00f2noms que:<\/p>\n<ul data-start=\"2413\" data-end=\"2724\">\n<li data-section-id=\"xbd7dc\" data-start=\"2413\" data-end=\"2496\">Presten serveis professionals a clients empresarials en altres pa\u00efsos de la UE.<\/li>\n<li data-section-id=\"guz4r9\" data-start=\"2497\" data-end=\"2590\">Facturen formaci\u00f3, consultoria, disseny, m\u00e0rqueting o programaci\u00f3 a empreses estrangeres.<\/li>\n<li data-section-id=\"2m9m3t\" data-start=\"2591\" data-end=\"2724\">Emeten factures des d&#8217;Espanya a clients amb seu en un altre Estat membre i no apliquen correctament l&#8217;inversi\u00f3 del subjecte passiu.<\/li>\n<\/ul>\n<p data-start=\"2726\" data-end=\"2872\">Per a aquests professionals, una interpretaci\u00f3 incorrecta de l&#8217;IVA pot significar pagar un impost que no correspon, o fer-ho de manera ineficient.<\/p>\n<h3 data-section-id=\"v9w5kb\" data-start=\"2874\" data-end=\"2945\"><span class=\"ez-toc-section\" id=\"Quines_consequencies_tindria_que_el_TJUE_dones_la_rao_a_Europa\"><\/span><span role=\"text\"><strong data-start=\"2878\" data-end=\"2945\">Quines conseq\u00fc\u00e8ncies tindria que el TJUE don\u00e9s la ra\u00f3 a Europa?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2947\" data-end=\"3167\">Si el Tribunal de Just\u00edcia de la Uni\u00f3 Europea dona la ra\u00f3 a la Comissi\u00f3, Espanya haur\u00e0 d&#8217;adaptar la seva legislaci\u00f3 interna o la pr\u00e0ctica administrativa per ajustar-se a la normativa comunit\u00e0ria. Aix\u00f2 podria suposar:<\/p>\n<ul data-start=\"3169\" data-end=\"3421\">\n<li data-section-id=\"tjckxm\" data-start=\"3169\" data-end=\"3230\">Canvis en la forma en qu\u00e8 s&#8217;aplica l&#8217;IVA intracomunitari.<\/li>\n<li data-section-id=\"jk7irr\" data-start=\"3231\" data-end=\"3317\">Revisi\u00f3 dels criteris de l&#8217;Ag\u00e8ncia Tribut\u00e0ria per a factures entre Estats membres.<\/li>\n<li data-section-id=\"1xpc5a6\" data-start=\"3318\" data-end=\"3421\">Possibilitat de sol\u00b7licitar devolucions per ingressos indeguts en determinats casos ja liquidats.<\/li>\n<\/ul>\n<p data-start=\"3423\" data-end=\"3564\">Per als aut\u00f2noms afectats, aquest canvi podria suposar un alleujament fiscal significatiu si s\u2019interpreta i aplica correctament la normativa.<\/p>\n<h3 data-section-id=\"1cpxyly\" data-start=\"3566\" data-end=\"3609\"><span class=\"ez-toc-section\" id=\"Que_poden_fer_els_autonoms_per_ara\"><\/span><span role=\"text\"><strong data-start=\"3570\" data-end=\"3609\">Qu\u00e8 poden fer els aut\u00f2noms per ara?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3611\" data-end=\"3732\">Mentre es resol el procediment davant el TJUE, els experts recomanen que els aut\u00f2noms que treballen amb clients europeus:<\/p>\n<ol data-start=\"3734\" data-end=\"4101\">\n<li data-section-id=\"1veyl14\" data-start=\"3734\" data-end=\"3819\">Revisin el seu criteri d\u2019aplicaci\u00f3 de l\u2019IVA en operacions intracomunit\u00e0ries.<\/li>\n<li data-section-id=\"1qnh7vz\" data-start=\"3820\" data-end=\"3902\">Comprovaci\u00f3 de l&#8217;\u00fas del Registre d&#8217;Operadors Intracomunitaris (ROI\/VIES).<\/li>\n<li data-section-id=\"xy1t59\" data-start=\"3903\" data-end=\"4012\">Consultin amb el seu assessor fiscal per verificar si han d\u2019aplicar la inversi\u00f3 del subjecte passiu.<\/li>\n<li data-section-id=\"11wba75\" data-start=\"4013\" data-end=\"4101\">Documentin adequadament les operacions per justificar la tributaci\u00f3 que correspongui.<\/li>\n<\/ol>\n<p data-start=\"4103\" data-end=\"4275\">Tenir claredat sobre aquests aspectes no nom\u00e9s ajuda a reduir els riscos fiscals, sin\u00f3 que tamb\u00e9 millora la planificaci\u00f3 econ\u00f2mica i evita sorpreses en cas d\u2019una inspecci\u00f3.<\/p>\n<h3 data-section-id=\"1jtkn4n\" data-start=\"4277\" data-end=\"4294\"><span class=\"ez-toc-section\" id=\"Conclusio\"><\/span><span role=\"text\"><strong data-start=\"4281\" data-end=\"4294\">Conclusi\u00f3<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"4296\" data-end=\"4696\">La decisi\u00f3 d\u2019Europa de portar Espanya davant el TJUE per la gesti\u00f3 de l\u2019IVA en operacions intracomunit\u00e0ries posa de manifest la import\u00e0ncia d\u2019alinear la normativa espanyola amb el dret comunitari. Per als aut\u00f2noms que treballen amb clients en altres pa\u00efsos de la UE, clarificar correctament com i on ha de tributar l\u2019IVA \u00e9s clau per maximitzar la seva competitivitat i reduir c\u00e0rregues innecess\u00e0ries.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Comissi\u00f3 Europea ha decidit portar Espanya davant el Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE) per no aplicar correctament la normativa comunit\u00e0ria sobre l&#8217;Impost sobre el Valor Afegit (IVA) en operacions transfrontereres. El motiu: en molts casos, la legislaci\u00f3 espanyola segueix obligant els&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4781","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>Europa porta Espanya als tribunals per no eliminar l&#039;IVA<\/title>\n<meta name=\"description\" content=\"Europa porta Espanya davant el Tribunal de Just\u00edcia de la UE per no eliminar l&#039;IVA a aut\u00f2noms que treballen en altres pa\u00efsos.\" \/>\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\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Europa porta Espanya als tribunals per no eliminar l&#039;IVA\" \/>\n<meta property=\"og:description\" content=\"Europa porta Espanya davant el Tribunal de Just\u00edcia de la UE per no eliminar l&#039;IVA a aut\u00f2noms que treballen en altres pa\u00efsos.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/\" \/>\n<meta property=\"og:site_name\" content=\"Arias Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ariasassessors\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-06T09:00:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-10T12:11:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/04\/Europa-porta-Espanya-als-tribunals-per-no-eliminar-lIVA.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1202\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"btorras\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ariasassessors\" \/>\n<meta name=\"twitter:site\" content=\"@ariasassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"btorras\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/\"},\"author\":{\"name\":\"btorras\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef\"},\"headline\":\"Europa porta Espanya als tribunals per no eliminar l&#8217;IVA a milers d&#8217;aut\u00f2noms que treballen en altres pa\u00efsos\",\"datePublished\":\"2026-04-06T09:00:44+00:00\",\"dateModified\":\"2026-04-10T12:11:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/\"},\"wordCount\":728,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/04\/Europa-porta-Espanya-als-tribunals-per-no-eliminar-lIVA.png\",\"articleSection\":[\"noticies\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/\",\"url\":\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/\",\"name\":\"Europa porta Espanya als tribunals per no eliminar l'IVA\",\"isPartOf\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/04\/Europa-porta-Espanya-als-tribunals-per-no-eliminar-lIVA.png\",\"datePublished\":\"2026-04-06T09:00:44+00:00\",\"dateModified\":\"2026-04-10T12:11:53+00:00\",\"description\":\"Europa porta Espanya davant el Tribunal de Just\u00edcia de la UE per no eliminar l'IVA a aut\u00f2noms que treballen en altres pa\u00efsos.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#primaryimage\",\"url\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/04\/Europa-porta-Espanya-als-tribunals-per-no-eliminar-lIVA.png\",\"contentUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/04\/Europa-porta-Espanya-als-tribunals-per-no-eliminar-lIVA.png\",\"width\":1920,\"height\":1202,\"caption\":\"Europa porta Espanya als tribunals per no eliminar l'IVA\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ariasassessors.com\/ca\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Europa porta Espanya als tribunals per no eliminar l&#8217;IVA a milers d&#8217;aut\u00f2noms que treballen en altres pa\u00efsos\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ariasassessors.com\/#website\",\"url\":\"https:\/\/www.ariasassessors.com\/\",\"name\":\"Arias Assessors\",\"description\":\"Asesor\u00eda para aut\u00f3nomos, profesionales y PYMES\",\"publisher\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ariasassessors.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ariasassessors.com\/#organization\",\"name\":\"Arias Assessors\",\"url\":\"https:\/\/www.ariasassessors.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png\",\"contentUrl\":\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png\",\"width\":349,\"height\":254,\"caption\":\"Arias Assessors\"},\"image\":{\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/ariasassessors\/\",\"https:\/\/x.com\/ariasassessors\",\"https:\/\/www.linkedin.com\/company\/r&amp;amp;r-growing-knowledge\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef\",\"name\":\"btorras\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.ariasassessors.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g\",\"caption\":\"btorras\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Europa porta Espanya als tribunals per no eliminar l'IVA","description":"Europa porta Espanya davant el Tribunal de Just\u00edcia de la UE per no eliminar l'IVA a aut\u00f2noms que treballen en altres pa\u00efsos.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/","og_locale":"ca_ES","og_type":"article","og_title":"Europa porta Espanya als tribunals per no eliminar l'IVA","og_description":"Europa porta Espanya davant el Tribunal de Just\u00edcia de la UE per no eliminar l'IVA a aut\u00f2noms que treballen en altres pa\u00efsos.","og_url":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/","og_site_name":"Arias Assessors","article_publisher":"https:\/\/www.facebook.com\/ariasassessors\/","article_published_time":"2026-04-06T09:00:44+00:00","article_modified_time":"2026-04-10T12:11:53+00:00","og_image":[{"width":1920,"height":1202,"url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/04\/Europa-porta-Espanya-als-tribunals-per-no-eliminar-lIVA.png","type":"image\/png"}],"author":"btorras","twitter_card":"summary_large_image","twitter_creator":"@ariasassessors","twitter_site":"@ariasassessors","twitter_misc":{"Escrit per":"btorras","Temps estimat de lectura":"4 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#article","isPartOf":{"@id":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/"},"author":{"name":"btorras","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef"},"headline":"Europa porta Espanya als tribunals per no eliminar l&#8217;IVA a milers d&#8217;aut\u00f2noms que treballen en altres pa\u00efsos","datePublished":"2026-04-06T09:00:44+00:00","dateModified":"2026-04-10T12:11:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/"},"wordCount":728,"commentCount":0,"publisher":{"@id":"https:\/\/www.ariasassessors.com\/#organization"},"image":{"@id":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/04\/Europa-porta-Espanya-als-tribunals-per-no-eliminar-lIVA.png","articleSection":["noticies"],"inLanguage":"ca","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/","url":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/","name":"Europa porta Espanya als tribunals per no eliminar l'IVA","isPartOf":{"@id":"https:\/\/www.ariasassessors.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#primaryimage"},"image":{"@id":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/04\/Europa-porta-Espanya-als-tribunals-per-no-eliminar-lIVA.png","datePublished":"2026-04-06T09:00:44+00:00","dateModified":"2026-04-10T12:11:53+00:00","description":"Europa porta Espanya davant el Tribunal de Just\u00edcia de la UE per no eliminar l'IVA a aut\u00f2noms que treballen en altres pa\u00efsos.","breadcrumb":{"@id":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#primaryimage","url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/04\/Europa-porta-Espanya-als-tribunals-per-no-eliminar-lIVA.png","contentUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2026\/04\/Europa-porta-Espanya-als-tribunals-per-no-eliminar-lIVA.png","width":1920,"height":1202,"caption":"Europa porta Espanya als tribunals per no eliminar l'IVA"},{"@type":"BreadcrumbList","@id":"https:\/\/www.ariasassessors.com\/ca\/europa-porta-espanya-als-tribunals-per-no-eliminar-liva\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ariasassessors.com\/ca\/"},{"@type":"ListItem","position":2,"name":"Europa porta Espanya als tribunals per no eliminar l&#8217;IVA a milers d&#8217;aut\u00f2noms que treballen en altres pa\u00efsos"}]},{"@type":"WebSite","@id":"https:\/\/www.ariasassessors.com\/#website","url":"https:\/\/www.ariasassessors.com\/","name":"Arias Assessors","description":"Asesor\u00eda para aut\u00f3nomos, profesionales y PYMES","publisher":{"@id":"https:\/\/www.ariasassessors.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ariasassessors.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/www.ariasassessors.com\/#organization","name":"Arias Assessors","url":"https:\/\/www.ariasassessors.com\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png","contentUrl":"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2019\/01\/arias-logo.png","width":349,"height":254,"caption":"Arias Assessors"},"image":{"@id":"https:\/\/www.ariasassessors.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/ariasassessors\/","https:\/\/x.com\/ariasassessors","https:\/\/www.linkedin.com\/company\/r&amp;amp;r-growing-knowledge\/"]},{"@type":"Person","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/63c6ad1775f0a9413c37932562673cef","name":"btorras","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.ariasassessors.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0531db351fc361fdbfd204c58fa2d6a3?s=96&d=mm&r=g","caption":"btorras"}}]}},"_links":{"self":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/4781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/comments?post=4781"}],"version-history":[{"count":1,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/4781\/revisions"}],"predecessor-version":[{"id":4784,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/posts\/4781\/revisions\/4784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/media\/4782"}],"wp:attachment":[{"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/media?parent=4781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/categories?post=4781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ariasassessors.com\/ca\/wp-json\/wp\/v2\/tags?post=4781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}