{"id":23550,"date":"2024-02-19T16:06:41","date_gmt":"2024-02-19T15:06:41","guid":{"rendered":"https:\/\/www.cinc.com\/?p=23550"},"modified":"2024-02-22T11:15:14","modified_gmt":"2024-02-22T10:15:14","slug":"reactivacio-de-limpost-sobre-el-valor-de-la-produccio-de-lenergia-electrica-ivpee","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/reactivacio-de-limpost-sobre-el-valor-de-la-produccio-de-lenergia-electrica-ivpee\/","title":{"rendered":"Reactivaci\u00f3 de l&#8217;Impost sobre el Valor de la Producci\u00f3 de l&#8217;Energia El\u00e8ctrica (IVPEE)"},"content":{"rendered":"\n<p>El Consell de Ministres, a trav\u00e9s del Reial Decret-Llei 8\/2023 de 27 de desembre, ha anunciat la reactivaci\u00f3 de l&#8217;Impost sobre el Valor de la Producci\u00f3 de l&#8217;Energia El\u00e8ctrica (IVPEE) a partir de l&#8217;any 2024.<\/p>\n\n\n\n<p>L&#8217;IVPEE va estar susp\u00e8s des del tercer trimestre de 2021, i la seva reactivaci\u00f3 es realitzar\u00e0 de forma progressiva el 2024, amb certes particularitats per a l&#8217;exercici fiscal proper.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tipus Impositiu<\/h3>\n\n\n\n<p>Es mantindr\u00e0 el tipus impositiu del 7%, vigent en el moment de la suspensi\u00f3 de l&#8217;impost.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Base Imposable<\/h3>\n\n\n\n<p>Es determinar\u00e0 per l&#8217;import total rebut per la producci\u00f3 i incorporaci\u00f3 d&#8217;energia el\u00e8ctrica al sistema, subjecta a ajustos espec\u00edfics.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pagament Fraccionat<\/h3>\n\n\n\n<p>Els pagaments fraccionats es realitzaran en diferents moments al llarg de l&#8217;any 2024, calculats en funci\u00f3 del valor de la producci\u00f3 d&#8217;energia el\u00e8ctrica en per\u00edodes espec\u00edfics, amb reduccions basades en els trimestres naturals anteriors.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Primer pagament fraccionat: 1 i 20 del mes de maig de 2024<\/li>\n\n\n\n<li>Segon pagament fraccionat: 1 i 20 del mes de setembre de 2024<\/li>\n\n\n\n<li>Tercer pagament fraccionat: 1 i 20 del mes de novembre de 2024<\/li>\n\n\n\n<li>Quart pagament fraccionat: 1 i 20 del mes de febrer de 2025<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Regla Espec\u00edfica<\/h3>\n\n\n\n<p>Per als qui la producci\u00f3 no superi els 500.000 euros, s&#8217;estableix un pagament fraccionat \u00fanic dins d&#8217;un per\u00edode determinat.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Per\u00edode de Liquidaci\u00f3<\/h3>\n\n\n\n<p>L&#8217;autoliquidaci\u00f3 anual per a les dues modalitats de pagaments fraccionats es realitzar\u00e0 entre els dies 1 i 30 del mes de novembre de l&#8217;any seg\u00fcent (2025).<\/p>\n\n\n\n<p>Esperem que la reactivaci\u00f3 de l&#8217;IVPEE generi un debat entorn a la fiscalitat en el sector energ\u00e8tic i fomenti la recerca de solucions que impulsin el creixement sostenible i la competitivitat.<\/p>\n\n\n\n<p>En resum, aquesta mesura fiscal tindr\u00e0 implicacions significatives per a tots els actors del sector energ\u00e8tic, que hauran d&#8217;adaptar-se a les noves disposicions a m\u00e9s de planificar adequadament les seves operacions per garantir el compliment normatiu i la sostenibilitat financera.<\/p>\n\n\n\n<p>Per a m\u00e9s informaci\u00f3, pots posar-te en <a href=\"https:\/\/www.cinc.com\/contacte\/\">contacte<\/a> amb el <a href=\"https:\/\/www.cinc.com\/assessoria-dempreses\/assessoria-fiscal\/\">Departament Fiscal<\/a> de CINC Assessoria.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Consell de Ministres, a trav\u00e9s del Reial Decret-Llei 8\/2023 de 27 de desembre, ha anunciat la reactivaci\u00f3 de l&#8217;Impost sobre el Valor de la Producci\u00f3 de l&#8217;Energia El\u00e8ctrica (IVPEE) a partir de l&#8217;any 2024.<\/p>\n","protected":false},"author":8,"featured_media":23640,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[76,79],"class_list":["post-23550","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","tag-assessoria","tag-fiscalitat"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-11.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-11.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-11-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-11-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-11-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-11-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-11-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-11.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-11.webp",300,169,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-11.webp",400,225,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-11.webp",600,338,false]},"uagb_author_info":{"display_name":"F\u00e0tima Duran","author_link":"https:\/\/www.cinc.com\/ca\/author\/fatima\/"},"uagb_comment_info":0,"uagb_excerpt":"El Consell de Ministres, a trav\u00e9s del Reial Decret-Llei 8\/2023 de 27 de desembre, ha anunciat la reactivaci\u00f3 de l'Impost sobre el Valor de la Producci\u00f3 de l'Energia El\u00e8ctrica (IVPEE) a partir de l'any 2024.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/23550","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=23550"}],"version-history":[{"count":3,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/23550\/revisions"}],"predecessor-version":[{"id":23569,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/23550\/revisions\/23569"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/23640"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=23550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=23550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=23550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}