{"id":17121,"date":"2024-02-21T08:55:18","date_gmt":"2024-02-21T06:55:18","guid":{"rendered":"https:\/\/www.elcol-legi.org\/w\/?p=17121"},"modified":"2024-02-22T13:02:56","modified_gmt":"2024-02-22T11:02:56","slug":"nota-fiscal-afectacio-aliva-de-determinades-activitats","status":"publish","type":"post","link":"https:\/\/www.elcol-legi.org\/w\/nota-fiscal-afectacio-aliva-de-determinades-activitats\/","title":{"rendered":"NOTA FISCAL. Com afecta l&#8217;IVA a totes les activitats de la mediaci\u00f3?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]<strong>Cal saber quins productes estan exempts d&#8217;aquest impost i quins no, segons el marc normatiu i doctrinal vigent en l&#8217;actualitat.<\/strong>[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1708599771648{margin-bottom: 20px !important;}&#8221;]L&#8217; article 20 Un 16\u00ba de la Llei de l&#8217;IVA estableix l&#8217;exempci\u00f3 de les operacions d&#8217;asseguran\u00e7a, reasseguran\u00e7a i capitalitzaci\u00f3. Aix\u00ed mateix, tamb\u00e9 inclou &#8220;els serveis de mediaci\u00f3, incloent la captaci\u00f3 de clients, per a la celebraci\u00f3 del contracte entre les parts intervinents en la realitzaci\u00f3 de les anteriors operacions, amb independ\u00e8ncia de la condici\u00f3 de l&#8217;empresari o professional que els presti&#8221;.<\/p>\n<p>L&#8217;exempci\u00f3 es defineix com a objectiva, \u00e9s a dir, s&#8217;aplica amb independ\u00e8ncia de qui presti el servei, i, per tant, amb independ\u00e8ncia de la titulaci\u00f3 requerida s&#8217;aplicar\u00e0 l&#8217;exempci\u00f3. Especial consideraci\u00f3 mereix el fet que, si s&#8217;ofereixen altres serveis addicionals per part dels agents implicats, aquests serveis no estaran exempts d IVA; \u00e9s el cas de totes aquelles operacions no vinculades directament a l&#8217;activitat asseguradora o de mediaci\u00f3.<\/p>\n<p>Des de l&#8217;entrada en vigor del precepte, la Direcci\u00f3 General de Tributs ha anat perfilant el contorn d&#8217; aquesta exempci\u00f3, desgranant aquells serveis que considera inclosos en l&#8217;\u00e0mbit de l&#8217;exempci\u00f3, i els que no. Aix\u00ed, no es consideren exempts els serveis seg\u00fcents:<\/p>\n<ul>\n<li>An\u00e0lisi i divulgaci\u00f3 de riscos, mesures per a la seva reducci\u00f3 i actuacions en cas de sinistres.<\/li>\n<li>Gesti\u00f3 de sinistres en favor d&#8217;altres entitats asseguradores.<\/li>\n<li>Gesti\u00f3 de cobrament de rebuts o de pagaments.<\/li>\n<li>Funcions de cobrament de rebuts per a una societat dedicada a la intermediaci\u00f3 en la venda d&#8217;assegurances.<\/li>\n<li>Les activitats realitzades pel col\u00b7laborador AVISADOR PRESENTADOR. Realitza merament funcions comercials, no relacionades amb l&#8217;activitat de mediador, sin\u00f3 que es dedica a detectar clients i posar en contacte les parts interessades.<\/li>\n<li>La comparaci\u00f3 d&#8217; assegurances, consistent principalment a prestar serveis d&#8217;assessorament relatius a la recerca de la millor oferta en mat\u00e8ria d&#8217;assegurances, an\u00e0lisi de les p\u00f2lisses, recomanaci\u00f3 de tipus de cobertures, entre d&#8217;altres, efectuats per a un client.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u00c1ngel M. Ceniceros<br \/>\nSoci \u00c0rea Fiscal FLM EXPERTS<br \/>\nAssessor Fiscal i Mercantil del Col\u00b7legi<br \/>\n<a href=\"mailto:assessories@elcol-legi.org\">assessories@elcol-legi.org<\/a>[\/vc_column_text][vc_btn title=&#8221;Descarrega aqu\u00ed la nota&#8221; color=&#8221;primary&#8221; align=&#8221;center&#8221; link=&#8221;url:https%3A%2F%2Fwww.elcol-legi.org%2Fw%2Fdownload%2Fnota-ass-fiscal-05-2023-afectacio-a-liva-de-determinades-activitats-connexes-a-lactivitat-de-mediacio%2F&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_tweetmeme][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_facebook][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_spacing lg_spacing=&#8221;50&#8243; md_spacing=&#8221;50&#8243; sm_spacing=&#8221;50&#8243; xs_spacing=&#8221;50&#8243;][vc_column_text]<\/p>\n<h2>\u00daltimes not\u00edcies<\/h2>\n<p>[\/vc_column_text][stm_news loop=&#8221;size:4|order_by:date|order:DESC|post_type:post|categories:8&#8243; posts_per_row=&#8221;2&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]Cal saber quins productes estan exempts d&#8217;aquest impost i quins no, segons el marc normatiu i doctrinal vigent en l&#8217;actualitat.[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1708599771648{margin-bottom: 20px !important;}&#8221;]L&#8217; article 20 Un 16\u00ba de la Llei de l&#8217;IVA estableix l&#8217;exempci\u00f3 de les operacions d&#8217;asseguran\u00e7a, reasseguran\u00e7a i capitalitzaci\u00f3. Aix\u00ed mateix, tamb\u00e9 inclou &#8220;els serveis de<\/p>\n","protected":false},"author":4,"featured_media":17135,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[160,1868,1931],"class_list":["post-17121","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies","tag-mediarionews","tag-mn-2","tag-mn224"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NOTA FISCAL. 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Com afecta l&#039;IVA a totes les activitats de la mediaci\u00f3? - Col-legi de Mediadors d&#039;Assegurances de Barcelona\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]Cal saber quins productes estan exempts d&#8217;aquest impost i quins no, segons el marc normatiu i doctrinal vigent en l&#8217;actualitat.[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1708599771648{margin-bottom: 20px !important;}&#8221;]L&#8217; article 20 Un 16\u00ba de la Llei de l&#8217;IVA estableix l&#8217;exempci\u00f3 de les operacions d&#8217;asseguran\u00e7a, reasseguran\u00e7a i capitalitzaci\u00f3. 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