{"id":7627,"date":"2022-12-22T08:19:58","date_gmt":"2022-12-22T08:19:58","guid":{"rendered":"https:\/\/barcelona-logistica.es\/?p=7627"},"modified":"2023-03-14T08:26:48","modified_gmt":"2023-03-14T08:26:48","slug":"impost-dimportacio-espanyol-iva-que-heu-de-saber","status":"publish","type":"post","link":"https:\/\/barcelona-logistica.es\/ca\/impost-dimportacio-espanyol-iva-que-heu-de-saber\/","title":{"rendered":"Impost d’importaci\u00f3 espanyol (IVA): Qu\u00e8 heu de saber?"},"content":{"rendered":"

Ja sigui que estigui fent una mudan\u00e7a permanent a Espanya o estigui fent negocis al pa\u00eds, hi ha certes coses que ha de tenir en compte quan importa productes a Espanya des de la Uni\u00f3 Europea (UE) o des d’un pa\u00eds fora de la UE.<\/p>\n

Una de les consideracions m\u00e9s importants \u00e9s haur\u00e0 de pagar l\u2019impost al valor agregat o l\u2019IVA en importar els seus b\u00e9ns. Aquesta guia est\u00e0 dissenyada per ajudar-lo a descobrir quina \u00e9s la vostra posici\u00f3 i qu\u00e8 ha de fer. Explorem amb m\u00e9s detall a continuaci\u00f3.<\/p>\n

Qu\u00e8 \u00e9s l’IVA d’importaci\u00f3?<\/h2>\n

L’IVA \u00e9s un impost que recapten pr\u00e0cticament tots els governs del m\u00f3n i Espanya no n’\u00e9s una excepci\u00f3. Aquest impost grava tant els b\u00e9ns com els serveis i el tipus general de l’IVA a Espanya \u00e9s del 21%<\/strong>. Tot i aix\u00f2, hi ha taxes redu\u00efdes (10%)<\/strong> i taxes s\u00faper redu\u00efdes (4%)<\/strong>, depenent del producte que s’importa.<\/p>\n

Quan l’IVA \u00e9s la importaci\u00f3 a Espanya en particular, \u00e9s important tenir en compte que la importaci\u00f3 es considera l’entrada de mercaderies a l’interior del pa\u00eds des d’un tercer pa\u00eds. En general, s’apliquen normes diferents quant a si el pa\u00eds d’origen \u00e9s dins o fora de la UE.<\/p>\n

Tamb\u00e9 cal tenir en compte que el prop\u00f2sit de les mercaderies i l’estat de l’importador no s\u00f3n rellevants. Com a tal, les persones tamb\u00e9 poden fer funcions d’importaci\u00f3 (per exemple, si es muden a Espanya i canvien la seva resid\u00e8ncia).<\/p>\n

Excepcions a la regla<\/h2>\n

Sens dubte, hi ha excepcions a la regla de quan es paga l’IVA d’importaci\u00f3 a Espanya. Aquests inclouen si les mercaderies estan allotjades a zones i magatzems “francs”. A m\u00e9s, aix\u00f2 s’aplica si es considera que les mercaderies formen part del \u201cperfeccionament actiu\u201d o de la importaci\u00f3 temporal. Aquest \u00faltim es refereix als casos en qu\u00e8 les mercaderies abandonen una zona i les \u201cabandonen\u201d el r\u00e8gim duaner especial.<\/p>\n

A m\u00e9s de tot aix\u00f2, les persones que estan canviant la seva resid\u00e8ncia fiscal tampoc han de pagar l’IVA d’importaci\u00f3 quan es muden a Espanya<\/strong>. Tot i aix\u00f2, han de demostrar que les pertinences personals que porten al pa\u00eds s\u00f3n seves i no pertanyen a ning\u00fa m\u00e9s, que s\u00f3n, de fet, per a \u00fas personal i per al mateix \u00fas que s’usen al seu pa\u00eds d’origen, i que els b\u00e9ns no s\u00f3n nous, sin\u00f3 que tenen almenys sis mesos d\u2019antiguitat. Tot i aix\u00f2, les declaracions hauran d’enviar-se a les autoritats espanyoles dins dels primers 12 mesos posteriors a la mudan\u00e7a al pa\u00eds perqu\u00e8 pugui estar al costat segur de la llei.<\/p>\n

Altres excepcions que passen a primer pla s\u00f3n per a b\u00e9ns que tenen un valor de 22\u20ac<\/strong> o menys. Aquesta exempci\u00f3, per\u00f2, no s’aplica a l’alcohol ni als productes del tabac.<\/p>\n

Tamb\u00e9 hi ha diferents regles quan es tracta de b\u00e9ns que s’importen de pa\u00efsos no pertanyents a la UE.<\/p>\n

On es paga l’IVA d’importaci\u00f3<\/h2>\n

L’IVA d’importaci\u00f3 a Espanya generalment es paga a l’Oficina d’Ingressos i Duanes \u2013 Espanya.<\/p>\n

No obstant aix\u00f2, la vostra empresa de missatgeria pot ajudar-lo a navegar millor pel camp dels impostos d’importaci\u00f3 d’Espanya .<\/p>\n

Especialment si est\u00e0 fent aix\u00f2 per primera vegada i no sabeu per on comen\u00e7ar.<\/p>\n

Doble imposici\u00f3<\/h2>\n

La doble imposici\u00f3 es refereix al proc\u00e9s en qu\u00e8 es paga l’IVA al pa\u00eds d’origen i al pa\u00eds de destinaci\u00f3 dues vegades.<\/p>\n

Per evitar-ho, s’han introdu\u00eft noves normes i actualitzades, ja que generalment s’evita el cobrament del doble IVA.<\/p>\n

Aix\u00f2 significa que si un producte surt d’Espanya i hi tributa, no es gravar\u00e0 quan s’exporti i viceversa.<\/p>\n

Tamb\u00e9 \u00e9s possible obtenir devolucions d’IVA, per\u00f2 aix\u00f2 dependr\u00e0 de la naturalesa dels b\u00e9ns, del seu valor i d’altres factors (incloses les normes d’IVA del pa\u00eds d’origen i del pa\u00eds de destinaci\u00f3).<\/p>\n

Necessites ajuda amb el teu IVA?<\/h3>\n

Realitzar una operaci\u00f3 d’IVA com calcular l’IVA d’importaci\u00f3 significa tenir en compte diversos factors simult\u00e0niament per assolir el c\u00e0lcul correcte i la suma de l’IVA. Aquest pot ser un proc\u00e9s descoratjador, especialment perqu\u00e8 cada pa\u00eds t\u00e9 els seus processos i legislaci\u00f3 sobre l’IVA.<\/p>\n

Hi ha algunes empreses d\u2019importaci\u00f3<\/strong><\/a> que treballen amb empreses de missatgeria internacional<\/strong><\/a> per ajudar a facilitar els processos i garantir que pugui aprofitar les exempcions i les taxes d\u2019IVA m\u00e9s baixes, sempre que sigui possible.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ja sigui que estigui fent una mudan\u00e7a permanent a Espanya o estigui fent negocis al pa\u00eds, hi ha certes coses que ha de tenir en compte quan importa productes a Espanya des de la Uni\u00f3 Europea (UE) o des d’un pa\u00eds fora de la UE. Una de les consideracions m\u00e9s importants \u00e9s haur\u00e0 de pagar […]<\/p>\n","protected":false},"author":1,"featured_media":7095,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pgc_sgb_lightbox_settings":"","footnotes":""},"categories":[17],"tags":[],"class_list":["post-7627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-drg-blog"],"yoast_head":"\nImpost d'importaci\u00f3 espanyol (IVA): Qu\u00e8 heu de saber?<\/title>\n<meta name=\"description\" content=\"Una de les consideracions m\u00e9s importants \u00e9s haur\u00e0 de pagar l\u2019impost al valor agregat o l\u2019IVA en importar els seus b\u00e9ns. 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