{"id":25809,"date":"2024-07-11T12:36:12","date_gmt":"2024-07-11T11:36:12","guid":{"rendered":"https:\/\/www.cinc.com\/?p=25809"},"modified":"2024-07-11T12:36:54","modified_gmt":"2024-07-11T11:36:54","slug":"reial-decret-llei-4-2024-canvis-en-liva-de-determinats-aliments-des-de-l1-de-juliol","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/reial-decret-llei-4-2024-canvis-en-liva-de-determinats-aliments-des-de-l1-de-juliol\/","title":{"rendered":"Reial Decret-llei 4\/2024: Canvis en l&#8217;IVA de determinats aliments des de l&#8217;1 de juliol"},"content":{"rendered":"\n<p>A causa dels impactes econ\u00f2mics i socials provocats pels conflictes a Ucra\u00efna i al Pr\u00f2xim Orient, el Govern espanyol s&#8217;ha vist en l&#8217;obligaci\u00f3 d&#8217;instaurar mesures clau per mitigar-ne els efectes. Una de les m\u00e9s recents, publicada al BOE el 27 de juny del 2024, ajusta el tipus d&#8217;impositiu de l&#8217;IVA aplicable a diferents lliuraments, aportacions i adquisicions intracomunit\u00e0ries d&#8217;aliments.<\/p>\n\n\n\n<p>A m\u00e9s de mostrar el rec\u00e0rrec d&#8217;equival\u00e8ncia, el <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2024-12944\" target=\"_blank\" rel=\"noreferrer noopener\">Reial Decret-llei 4\/2024<\/a> agrupa les diferents classificacions de productes depenent del seu origen. A continuaci\u00f3, t&#8217;ho expliquem amb m\u00e9s detall.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Olis de llavors i pastes aliment\u00e0ries<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Des del 01\/07\/2024 fins al 30\/09\/2024: IVA del 5% i rec\u00e0rrec d&#8217;equival\u00e8ncia del 0,62%.<\/li>\n\n\n\n<li>Des del 01\/10\/2024 fins al 31\/12\/2024: IVA del 7,5% i rec\u00e0rrec d&#8217;equival\u00e8ncia de l&#8217;1%.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Altres aliments<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Des del 01\/07\/2024 fins al 30\/09\/2024: IVA del 0% i rec\u00e0rrec d&#8217;equival\u00e8ncia del 0%.<\/li>\n\n\n\n<li>Des del 01\/10\/2024 fins al 31\/12\/2024: IVA del 2% i rec\u00e0rrec d&#8217;equival\u00e8ncia del 0,26%.<\/li>\n<\/ul>\n\n\n\n<p>Aquesta categoria inclou el pa com\u00fa, farines panificables, llet animal, formatges, ous, fruites, verdures, hortalisses, llegums, tubercles i cereals naturals. Tamb\u00e9 l&#8217;oli d&#8217;oliva, encara que a partir de l&#8217;1 de gener del 2025 ser\u00e0 considerat aliments de primera necessitat i tributar\u00e0 al tipus s\u00faper per redu\u00eft del 4%.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Beneficis per al consumidor<\/h2>\n\n\n\n<p>Les reduccions del tipus impositiu esmentades han d&#8217;afavorir \u00edntegrament el client. No es pot utilitzar l&#8217;import de la reducci\u00f3 per incrementar el marge de benefici empresarial ni per augmentar els preus a la cadena de producci\u00f3, distribuci\u00f3 o consum dels productes, sense perjudici dels compromisos addicionals que puguin assumir i publicitar els sectors afectats per responsabilitat social.<\/p>\n\n\n\n<p>Si vols rebre m\u00e9s informaci\u00f3, pots posar-te en <a href=\"https:\/\/www.cinc.com\/ca\/contacte\/\" target=\"_blank\" rel=\"noreferrer noopener\">contacte<\/a> amb el <a href=\"https:\/\/www.cinc.com\/ca\/assessoria-dempreses\/assessoria-fiscal\/\" target=\"_blank\" rel=\"noreferrer noopener\">Departament Fiscal de CINC Assessoria<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Coneix el nou tipus d&#8217;impositiu de l&#8217;IVA aplicable a diferents entregues, aportacions i adquisicions intracomunit\u00e0ries d&#8217;aliments.<\/p>\n","protected":false},"author":8,"featured_media":25804,"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":[197,76,195,198],"class_list":["post-25809","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","tag-aliments","tag-assessoria","tag-departament-fiscal","tag-nou-decret"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-53.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-53.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-53-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-53-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-53-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-53-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-53-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-53.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-53.webp",300,169,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-53.webp",400,225,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-53.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":"Coneix el nou tipus d'impositiu de l'IVA aplicable a diferents entregues, aportacions i adquisicions intracomunit\u00e0ries d'aliments.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/25809","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=25809"}],"version-history":[{"count":1,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/25809\/revisions"}],"predecessor-version":[{"id":25810,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/25809\/revisions\/25810"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/25804"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=25809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=25809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=25809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}