{"id":17579,"date":"2026-04-22T06:01:45","date_gmt":"2026-04-22T06:01:45","guid":{"rendered":"https:\/\/www.duransindreu.com\/?p=17529"},"modified":"2026-05-03T09:04:47","modified_gmt":"2026-05-03T09:04:47","slug":"liva-en-entitats-publiques-amb-activitat-mixta-laudiencia-nacional-consolida-el-criteri-restrictiu-de-deduccio","status":"publish","type":"post","link":"https:\/\/www.duransindreu.com\/ca\/liva-en-entitats-publiques-amb-activitat-mixta-laudiencia-nacional-consolida-el-criteri-restrictiu-de-deduccio\/","title":{"rendered":"L&#8217;IVA en entitats p\u00fabliques amb activitat mixta: l&#8217;Audi\u00e8ncia Nacional consolida el criteri restrictiu de deducci\u00f3"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"17579\" class=\"elementor elementor-17579\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b18b3bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b18b3bf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-660968d\" data-id=\"660968d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-902d627 elementor-widget elementor-widget-text-editor\" data-id=\"902d627\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Newsletter 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3fa41f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3fa41f0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e0097ca\" data-id=\"e0097ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec80518 elementor-widget elementor-widget-heading\" data-id=\"ec80518\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">IVA en entitats p\u00fabliques amb activitat mixta: l'Audi\u00e8ncia Nacional consolida el criteri restrictiu de deducci\u00f3\n<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4449a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4449a7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-93a8e87\" data-id=\"93a8e87\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f109253 elementor-widget elementor-widget-text-editor\" data-id=\"f109253\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><strong>Sent\u00e8ncia de l&#8217;Audi\u00e8ncia Nacional de 25 de mar\u00e7 de 2026 (SAN 1107\/2026)<\/strong><\/em><\/p><p>En la sent\u00e8ncia, d&#8217;especial rellev\u00e0ncia per a les televisions p\u00fabliques i, en general, per a les entitats del Sector P\u00fablic, l&#8217;Audi\u00e8ncia Nacional ha tornat a pronunciar-se sobre una q\u00fcesti\u00f3 complexa per a les entitats p\u00fabliques: <strong>el dret a la deducci\u00f3 de l&#8217;IVA quan coexisteixen activitats de servei p\u00fablic no subjectes a l&#8217;IVA amb activitats econ\u00f2miques subjectes a l&#8217;Impost.<\/strong><\/p><p>La decisi\u00f3, dictada el passat 25 de mar\u00e7 de 2026, resol el litigi plantejat per R\u00e0dio Televisi\u00f3 Madrid, S. A., per\u00f2 la seva transcend\u00e8ncia va molt m\u00e9s all\u00e0 del cas concret, ja que<strong> refor\u00e7a i consolida un criteri que afecta directament nombrosos ens p\u00fablics,<\/strong> com a ajuntaments, organismes aut\u00f2noms, consorcis i entitats p\u00fabliques empresarials, i que desenvolupen activitats mixtes.<\/p><h5><span style=\"color: #ff6600;\">L&#8217; origen del conflicte<\/span><\/h5><p>El conflicte t\u00e9 el seu origen en les actuacions inspectores realitzades per la AEAT respecte de l&#8217;IVA i en les quals l&#8217;Administraci\u00f3 va considerar que R\u00e0dio Televisi\u00f3 Madrid actuava com a <strong>\u201csubjecte passiu dual\u201d<\/strong>, en desenvolupar simult\u00e0niament:<\/p><ul><li>una <strong>activitat principal de servei p\u00fablic de radiotelevisi\u00f3<\/strong>, finan\u00e7ada mitjan\u00e7ant transfer\u00e8ncies de la Comunitat de Madrid i <strong>no subjecta a IVA<\/strong>, i<\/li><li>una <strong>activitat econ\u00f2mica access\u00f2ria,<\/strong> consistent en la venda d&#8217;espais publicitaris, patrocinis i comercialitzaci\u00f3 de continguts, <strong>plenament subjecta a l&#8217;impost.<\/strong><\/li><\/ul><p>A partir d&#8217;aquesta qualificaci\u00f3, la Inspecci\u00f3 va negar la deducci\u00f3 \u00edntegra de l&#8217;IVA suportat en les despeses generals de l&#8217;entitat i va aplicar un <strong>criteri de deducci\u00f3 parcial<\/strong>, basat en l&#8217;article 93.5 de la Llei de l&#8217;IVA.<\/p><h5><span style=\"color: #ff6600;\">R\u00e8gim de Deducci\u00f3 de l&#8217;IVA aplicable<\/span><\/h5><p>Des d&#8217;aquesta premissa, la sent\u00e8ncia realitza una an\u00e0lisi detallada del r\u00e8gim de deduccions aplicable a les entitats p\u00fabliques amb activitat mixta i conclou el seg\u00fcent:<\/p><ul><li>L&#8217;IVA suportat en b\u00e9ns i serveis utilitzats<strong> exclusivament en activitats subjectes<\/strong> \u00e9s plenament dedu\u00efble.<\/li><li>L&#8217;IVA suportat en b\u00e9ns i serveis destinats<strong> \u00fanicament a l&#8217;activitat p\u00fablica no subjecta<\/strong> no \u00e9s dedu\u00efble en absolut.<\/li><li>En el cas de <strong>despeses comunes o generals<\/strong>, utilitzats de manera indistinta en totes dues activitats, la deducci\u00f3 ha de realitzar-se de manera <strong>proporcional<\/strong>, aplicant un <strong>criteri objectiu, raonable i verificable.<\/strong><\/li><\/ul><p>En aquest punt, l&#8217;Audi\u00e8ncia Nacional valida expressament el criteri aplicat per l&#8217;Administraci\u00f3 tribut\u00e0ria: <strong>el criteri financer de l&#8217;article 93.5 de la Llei de l&#8217;IVA<\/strong>, que distribueix les quotes suportades en funci\u00f3 del pes relatiu dels ingressos subjectes a l&#8217;impost respecte del total d&#8217;ingressos de l&#8217;entitat, incloent-hi les subvencions percebudes per l&#8217;entitat en q\u00fcesti\u00f3.<\/p><h5><span style=\"color: #ff6600;\">Rebuig de m\u00e8todes \u201calternatius\u201d de repartiment<\/span><\/h5><p>Un dels aspectes m\u00e9s rellevants de la sent\u00e8ncia \u00e9s el rebuig als sistemes de repartiment proposats per l&#8217;entitat recurrent, basats en par\u00e0metres com:<\/p><ul><li>el nombre d&#8217;hores d&#8217;emissi\u00f3 de determinats tipus de programes,<\/li><li>la classificaci\u00f3 dels continguts com a \u201ccomercials\u201d o \u201cde servei p\u00fablic\u201d, o<\/li><li>la suposada capacitat d&#8217;uns certs programes per a generar ingressos publicitaris.<\/li><\/ul><p>El Tribunal considera que aquests m\u00e8todes<strong> no reflecteixen l&#8217;afectaci\u00f3 econ\u00f2mica real de les despeses generals<\/strong> a les activitats subjectes a l&#8217;IVA, i recorda que tota la programaci\u00f3 d&#8217;una radiotelevisi\u00f3 p\u00fablica respon, amb independ\u00e8ncia del seu contingut, a una <strong>missi\u00f3 de servei p\u00fablic \u00fanica<\/strong>, al no existir contraprestaci\u00f3 directa per la seva emissi\u00f3.<\/p><p>Aquest raonament resulta especialment rellevant per a altres entitats p\u00fabliques que intenten justificar deduccions elevades sota l&#8217;argument que la seva activitat institucional afavoreix indirectament l&#8217;obtenci\u00f3 d&#8217;ingressos subjectes.<\/p><h5><span style=\"color: #ff6600;\">Qu\u00e8 han de tenir en compte les entitats p\u00fabliques<\/span><\/h5><section class=\"formulari-eines contingut-section\"><form class=\"formulari form-horizontal\" data-gtm-form-interact-id=\"0\"><div class=\"traductor-textarea form-group\"><div class=\"textarea-desti col-xs-12 col-sm-6\"><div class=\"form-control second-textarea\">Aquesta sent\u00e8ncia refor\u00e7a una l\u00ednia jurisprudencial ja consolidada:<strong> la deducci\u00f3 de l&#8217;IVA en el sector p\u00fablic exigeix una vinculaci\u00f3 directa i objectiva amb operacions subjectes a l&#8217;impost,<\/strong> i no n&#8217;hi ha prou amb al\u00b7legar beneficis indirectes o efectes col\u00b7laterals derivats de l&#8217;activitat institucional.<\/div><div>\u00a0<\/div><div class=\"form-control second-textarea\">Per a les entitats p\u00fabliques amb activitat mixta, resulta imprescindible revisar:<\/div><ul><li>la correcta qualificaci\u00f3 de les seves activitats a l&#8217;efecte d&#8217;IVA<\/li><li class=\"form-control second-textarea\">la metodologia de repartiment de l&#8217;IVA suportat en despeses comunes,<\/li><li class=\"form-control second-textarea\">la coher\u00e8ncia dels criteris aplicats amb l&#8217;article 93.5 LIVA i la jurisprud\u00e8ncia europea.<\/li><\/ul><p class=\"form-control second-textarea\">Des d&#8217;una perspectiva pr\u00e0ctica, la sent\u00e8ncia convida a <strong>refor\u00e7ar la prud\u00e8ncia en l&#8217;aplicaci\u00f3 de deduccions<\/strong> i a documentar de manera s\u00f2lida els criteris d&#8217;afectaci\u00f3 utilitzats, anticipant possibles revisions futures.<\/p><\/div><\/div><\/form><\/section>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0fd939f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fd939f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b7b23c4\" data-id=\"b7b23c4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5d5ba9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d5d5ba9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e01a55e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e01a55e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da906dd\" data-id=\"da906dd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1fced60 elementor-widget elementor-widget-author-box\" data-id=\"1fced60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/anna-ric\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2025\/12\/Anna-Ric-300x300-1.png\" alt=\"Picture of Anna Ric\" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/anna-ric\/\" target=\"_blank\">\n\t\t\t\t\t\t<h5 class=\"elementor-author-box__name\">\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<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>L' Anna Ric est\u00e0 integrada a l\u2019\u00c0rea fiscal del despatx i lidera el Departament de Sector P\u00fablic, assessorant principalment Administracions p\u00fabliques i entitats del sector p\u00fablic en tots aquells aspectes amb transcend\u00e8ncia tribut\u00e0ria.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/anna-ric\/\">\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<div class=\"elementor-element elementor-element-525a3dd elementor-widget elementor-widget-author-box\" data-id=\"525a3dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/ariadna-celada\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2024\/11\/Ariadna-Celada-300x300-1.png\" alt=\"Picture of Ariadna Celada\" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/ariadna-celada\/\" target=\"_blank\">\n\t\t\t\t\t\t<h5 class=\"elementor-author-box__name\">\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<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>L\u2019 Ariadna Celada est\u00e0 integrada a l\u2019\u00c0rea de Tributaci\u00f3 del Sector P\u00fablic del despatx, i els seus principals \u00e0mbits d\u2019actuaci\u00f3 s\u00f3n l\u2019assessorament en mat\u00e8ria d\u2019imposici\u00f3 indirecta i l\u2019assist\u00e8ncia t\u00e8cnica en procediments tributaris. Est\u00e0 especialitzada en assessorament a les adminsitracions p\u00fabliques.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/ariadna-celada\/\">\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":"<p>Newsletter sector p\u00fablic IVA en entitats p\u00fabliques amb activitat mixta: l&#8217;Audi\u00e8ncia Nacional consolida el criteri restrictiu de deducci\u00f3 Sent\u00e8ncia de l&#8217;Audi\u00e8ncia Nacional de 25 de mar\u00e7 de 2026 (SAN 1107\/2026) En la sent\u00e8ncia, d&#8217;especial rellev\u00e0ncia per a les televisions p\u00fabliques i, en general, per a les entitats del Sector P\u00fablic, l&#8217;Audi\u00e8ncia Nacional ha tornat a [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":18010,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[62],"tags":[],"class_list":["post-17579","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;IVA en entitats p\u00fabliques amb activitat mixta: l&#039;Audi\u00e8ncia Nacional consolida el criteri restrictiu de deducci\u00f3 - Dur\u00e1n-Sindreu<\/title>\n<meta name=\"description\" content=\"En la sent\u00e8ncia, d&#039;especial rellev\u00e0ncia per a les televisions p\u00fabliques i, en general, per a les entitats del Sector P\u00fablic, l&#039;Audi\u00e8ncia Nacional ha tornat a pronunciar-se sobre una q\u00fcesti\u00f3 complexa per a les entitats p\u00fabliques: el dret a la deducci\u00f3 de l&#039;IVA quan coexisteixen activitats de servei p\u00fablic no subjectes a l&#039;IVA amb activitats econ\u00f2miques subjectes a l&#039;Impost.\" \/>\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.duransindreu.com\/ca\/liva-en-entitats-publiques-amb-activitat-mixta-laudiencia-nacional-consolida-el-criteri-restrictiu-de-deduccio\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IVA en entitats p\u00fabliques amb activitat mixta: l&#039;Audi\u00e8ncia Nacional consolida el criteri restrictiu de deducci\u00f3\" \/>\n<meta property=\"og:description\" content=\"En la sent\u00e8ncia, d&#039;especial rellev\u00e0ncia per a les televisions p\u00fabliques i, en general, per a les entitats del Sector P\u00fablic, 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