{"id":17554,"date":"2026-02-18T12:29:28","date_gmt":"2026-02-18T12:29:28","guid":{"rendered":"https:\/\/www.duransindreu.com\/?p=16594"},"modified":"2026-04-30T14:07:59","modified_gmt":"2026-04-30T14:07:59","slug":"nous-criteris-inspectors-en-laplicacio-de-lexempcio-diva-al-sector-cultural","status":"publish","type":"post","link":"https:\/\/www.duransindreu.com\/ca\/nous-criteris-inspectors-en-laplicacio-de-lexempcio-diva-al-sector-cultural\/","title":{"rendered":"Nous criteris inspectors en l\u2019aplicaci\u00f3 de l\u2019exempci\u00f3 d\u2019IVA al sector cultural"},"content":{"rendered":"\t\t
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Flash Tributaci\u00f3 del sector p\u00fablic\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Nous criteris inspectors en l\u2019aplicaci\u00f3 de l\u2019exempci\u00f3 d\u2019IVA al sector cultural<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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En els darrers mesos, l\u2019Administraci\u00f3 tribut\u00e0ria est\u00e0 intensificant les regularitzacions d\u2019IVA en el sector cultural, <\/strong>adoptant una interpretaci\u00f3 m\u00e9s \u00e0mplia de l\u2019exempci\u00f3 prevista a l\u2019article 20.Uno.14\u00e8 de la Llei de l\u2019IVA<\/a>, aplicable a determinats serveis culturals prestats per entitats del sector p\u00fablic o entitats de car\u00e0cter social.<\/p>

En diverses actuacions recents, Hisenda est\u00e0 concloent que determinades entitats compleixen els requisits per ser considerades entitats de car\u00e0cter social, fins i tot quan compten amb c\u00e0rrecs directius professionals o altres c\u00e0rrecs retribu\u00efts.<\/p>

Aquest nou enfocament es fonamenta en l\u2019article 20.Tres de la Llei de l\u2019IVA<\/a>, que fixa els criteris per recon\u00e8ixer una entitat com a entitat de car\u00e0cter social; interpretant ara que l\u2019exist\u00e8ncia de c\u00e0rrecs retribu\u00efts no constitueix, per si mateixa, un impediment per aplicar aquesta qualificaci\u00f3.<\/p>

La consideraci\u00f3 sobrevinguda com a entitat de car\u00e0cter social implica que serveis que fins ara es tractaven com a subjectes i no exempts <\/strong>podrien considerar-se exempts, comportant una regularitzaci\u00f3 de l\u2019IVA suportat no dedu\u00efble<\/strong>, amb efectes retroactius en exercicis no prescrits.<\/p>

Davant aquest nou enfocament inspector, que est\u00e0 afectant entitats culturals molt diverses, resulta essencial \u2014i recomanem\u2014 dur a terme una revisi\u00f3 fiscal preventiva,<\/strong> analitzant la qualificaci\u00f3 jur\u00eddica de l\u2019entitat pel que fa a la seva possible condici\u00f3 d\u2019entitat de car\u00e0cter social, aix\u00ed com l\u2019eventual impacte fiscal de l\u2019aplicaci\u00f3 de l\u2019exempci\u00f3.<\/p>

Per resoldre qualsevol dubte al respecte, posa\u2019t en contacte amb el nostre equip especialitzat en tributaci\u00f3 del sector p\u00fablic.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\t\tAnna Ric\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
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Anna Ric est\u00e1 integrada en el \u00c1rea fiscal del despacho y lidera el Departamento de Sector P\u00fablico, asesorando principalmente a Administraciones p\u00fablicas y entidades del sector p\u00fablico en todos aquellos aspectos con trascendencia tributaria.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\tAriadna Celada\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
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Ariadna Celada est\u00e1 integrada en el \u00c1rea fiscal del despacho, siendo sus principales \u00e1mbitos de actuaci\u00f3n el asesoramiento en materia de imposici\u00f3n indirecta y la asistencia t\u00e9cnica en procedimientos tributarios. Su \u00e1rea principal de pr\u00e1ctica es la fiscalidad, materia en la que asesora y a la que dedica numerosas horas de estudio. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Flash Tributaci\u00f3 del sector p\u00fablic\u00a0 Nous criteris inspectors en l\u2019aplicaci\u00f3 de l\u2019exempci\u00f3 d\u2019IVA al sector cultural En els darrers mesos, l\u2019Administraci\u00f3 tribut\u00e0ria est\u00e0 intensificant les regularitzacions d\u2019IVA en el sector cultural, adoptant una interpretaci\u00f3 m\u00e9s \u00e0mplia de l\u2019exempci\u00f3 prevista a l\u2019article 20.Uno.14\u00e8 de la Llei de l\u2019IVA, aplicable a determinats serveis culturals prestats per entitats […]<\/p>\n","protected":false},"author":14,"featured_media":18069,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[62],"tags":[],"class_list":["post-17554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"\nNous criteris inspectors en l\u2019aplicaci\u00f3 de l\u2019exempci\u00f3 d\u2019IVA al 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